spouliot
1005be0c9e
O1: account 2300 has always been used by the deposit GL code as the Customer
Deposits liability (resolved by number), but it was seeded/named "Payroll
Liabilities" for tenants the AccountingDepositsGL migration's NOT EXISTS guard
skipped — so the liability was mislabeled on the balance sheet. Rename 2300 to
"Customer Deposits" (IsSystem) and move payroll to a new 2400 account:
- both seed paths (SeedDataService.Accounts, SeedData)
- EnsureSystemAccountsAsync self-heal (renames only where still default-named,
preserving user renames; ensures 2400 exists)
- migration RenameDepositsAccountAddPayroll for existing tenants
Account number 2300 is unchanged, so the deposit posting code needs no changes.
O2: LedgerService never recomputed 4950 Sales Discounts, so "Recalculate
Balances" wiped it to JE-only and the Balance Reconciliation report showed false
drift. Add a 4950 section to GetAccountLedgerAsync and ComputePriorBalanceAsync
that reproduces the actual postings (invoice discounts DR + credit-memo issuance
DR, less the unapplied remainder of voided memos CR), matching AccountBalanceService.
Adds a LedgerService regression test for 4950. Documents both fixes plus the
remaining open findings (O3, O4) in docs/ACCOUNTING_AUDIT.md so the audit is no
longer lost. Build clean; 291 unit tests pass; migration applied.
Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
727 lines
32 KiB
C#
727 lines
32 KiB
C#
using System.Security.Claims;
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using Microsoft.AspNetCore.Http;
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using Microsoft.EntityFrameworkCore;
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using Microsoft.Extensions.Logging;
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using Moq;
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using PowderCoating.Core.Entities;
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using PowderCoating.Core.Enums;
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using PowderCoating.Infrastructure.Data;
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using PowderCoating.Infrastructure.Services;
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namespace PowderCoating.UnitTests;
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public class LedgerServiceTests
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{
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private static readonly DateTime PeriodStart = new DateTime(2026, 4, 1);
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private static readonly DateTime PeriodEnd = new DateTime(2026, 4, 30);
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private static readonly DateTime InPeriod = new DateTime(2026, 4, 15);
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// ── Returns null for unknown account ─────────────────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_WhenAccountDoesNotExist_ReturnsNull()
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{
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await using var context = CreateContext();
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var service = CreateService(context);
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var result = await service.GetAccountLedgerAsync(999, PeriodStart, PeriodEnd);
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Assert.Null(result);
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}
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// ── Source 1: customer payment deposited (DEBIT) ─────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source1_CustomerPaymentDeposited_CreatesDebitEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Checking);
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SeedInvoice(context, id: 99);
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context.Payments.Add(new Payment
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{
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Id = 1, CompanyId = 1,
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InvoiceId = 99,
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DepositAccountId = 1,
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Amount = 250m,
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PaymentDate = InPeriod,
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PaymentMethod = PaymentMethod.Check
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Customer Payment", entry.Source);
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Assert.Equal(250m, entry.Debit);
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Assert.Equal(0m, entry.Credit);
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}
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// ── Source 2: expense paid FROM account (CREDIT) ──────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source2_ExpensePaidFromAccount_CreatesCreditEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Checking);
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context.Expenses.Add(new Expense
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{
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Id = 1, CompanyId = 1,
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ExpenseNumber = "EXP-001",
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PaymentAccountId = 1, // Checking account pays the expense
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ExpenseAccountId = 999, // Different account — so Source 6 does not also fire
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Amount = 80m,
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Date = InPeriod,
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PaymentMethod = PaymentMethod.Check
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Expense", entry.Source);
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Assert.Equal(0m, entry.Debit);
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Assert.Equal(80m, entry.Credit);
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}
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// ── Source 3: bill payment made FROM account (CREDIT) ─────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source3_BillPaymentFromAccount_CreatesCreditEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Checking);
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SeedBill(context, id: 99); // Include(bp => bp.Bill) requires the Bill to exist
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context.BillPayments.Add(new BillPayment
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{
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Id = 1, CompanyId = 1,
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PaymentNumber = "BP-001",
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BillId = 99,
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VendorId = 1,
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BankAccountId = 1, // Checking account used to pay the bill
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Amount = 150m,
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PaymentDate = InPeriod,
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PaymentMethod = PaymentMethod.Check
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Bill Payment", entry.Source);
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Assert.Equal(0m, entry.Debit);
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Assert.Equal(150m, entry.Credit);
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}
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// ── Source 4: invoice revenue line items (CREDIT) ─────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source4_InvoiceLineItem_CreatesCreditEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Sales);
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context.Invoices.Add(new Invoice
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{
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Id = 10, CompanyId = 1,
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InvoiceNumber = "INV-001",
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CustomerId = 1,
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Status = InvoiceStatus.Sent,
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InvoiceDate = InPeriod,
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Total = 500m
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});
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context.InvoiceItems.Add(new InvoiceItem
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{
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Id = 1, CompanyId = 1,
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InvoiceId = 10,
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RevenueAccountId = 1,
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Description = "Powder Coating",
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Quantity = 1, UnitPrice = 500m, TotalPrice = 500m
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Invoice", entry.Source);
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Assert.Equal(0m, entry.Debit);
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Assert.Equal(500m, entry.Credit);
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}
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[Fact]
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public async Task GetAccountLedgerAsync_Source4_DraftAndVoidedInvoicesExcluded()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Sales);
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context.Invoices.AddRange(
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new Invoice { Id = 10, CompanyId = 1, InvoiceNumber = "INV-DRAFT", CustomerId = 1, Status = InvoiceStatus.Draft, InvoiceDate = InPeriod },
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new Invoice { Id = 11, CompanyId = 1, InvoiceNumber = "INV-VOID", CustomerId = 1, Status = InvoiceStatus.Voided, InvoiceDate = InPeriod });
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context.InvoiceItems.AddRange(
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new InvoiceItem { Id = 1, CompanyId = 1, InvoiceId = 10, RevenueAccountId = 1, Description = "D", Quantity = 1, UnitPrice = 100m, TotalPrice = 100m },
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new InvoiceItem { Id = 2, CompanyId = 1, InvoiceId = 11, RevenueAccountId = 1, Description = "V", Quantity = 1, UnitPrice = 100m, TotalPrice = 100m });
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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Assert.Empty(ledger!.Entries);
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}
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// ── Source 5: sales tax collected (CREDIT) ────────────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source5_SalesTaxCollected_CreatesCreditEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.OtherCurrentLiability);
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context.Invoices.Add(new Invoice
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{
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Id = 10, CompanyId = 1,
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InvoiceNumber = "INV-TAX",
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CustomerId = 1,
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Status = InvoiceStatus.Sent,
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InvoiceDate = InPeriod,
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TaxAmount = 42m,
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SalesTaxAccountId = 1,
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Total = 542m
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Sales Tax", entry.Source);
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Assert.Equal(0m, entry.Debit);
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Assert.Equal(42m, entry.Credit);
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}
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// ── Source 6: expense categorized to account (DEBIT) ──────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source6_ExpenseCategorizedToAccount_CreatesDebitEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Advertising);
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context.Expenses.Add(new Expense
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{
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Id = 1, CompanyId = 1,
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ExpenseNumber = "EXP-002",
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ExpenseAccountId = 1, // Advertising account receives the expense
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PaymentAccountId = 999, // Different account — so Source 2 does not also fire
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Amount = 300m,
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Date = InPeriod,
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PaymentMethod = PaymentMethod.Check
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Expense", entry.Source);
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Assert.Equal(300m, entry.Debit);
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Assert.Equal(0m, entry.Credit);
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}
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// ── Source 7: bill line items to expense account (DEBIT) ──────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source7_BillLineItem_CreatesDebitEntry()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.SuppliesMaterials);
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context.Bills.Add(new Bill
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{
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Id = 10, CompanyId = 1,
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BillNumber = "BILL-001",
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VendorId = 1,
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APAccountId = 999, // AP account different from test account
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Status = BillStatus.Open,
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BillDate = InPeriod,
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Total = 200m
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});
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context.BillLineItems.Add(new BillLineItem
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{
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Id = 1, CompanyId = 1,
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BillId = 10,
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AccountId = 1,
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Description = "Powder supplies",
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Quantity = 1, UnitPrice = 200m, Amount = 200m
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal("Bill", entry.Source);
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Assert.Equal(200m, entry.Debit);
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Assert.Equal(0m, entry.Credit);
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}
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[Fact]
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public async Task GetAccountLedgerAsync_Source7_DraftAndVoidedBillsExcluded()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.SuppliesMaterials);
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context.Bills.AddRange(
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new Bill { Id = 10, CompanyId = 1, BillNumber = "B-DRAFT", VendorId = 1, APAccountId = 999, Status = BillStatus.Draft, BillDate = InPeriod, Total = 100m },
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new Bill { Id = 11, CompanyId = 1, BillNumber = "B-VOID", VendorId = 1, APAccountId = 999, Status = BillStatus.Voided, BillDate = InPeriod, Total = 100m });
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context.BillLineItems.AddRange(
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new BillLineItem { Id = 1, CompanyId = 1, BillId = 10, AccountId = 1, Description = "D", Quantity = 1, UnitPrice = 100m, Amount = 100m },
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new BillLineItem { Id = 2, CompanyId = 1, BillId = 11, AccountId = 1, Description = "V", Quantity = 1, UnitPrice = 100m, Amount = 100m });
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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Assert.Empty(ledger!.Entries);
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}
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// ── Source 8: Accounts Receivable ─────────────────────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source8_AR_InvoicesDebitPaymentsCredit()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.AccountsReceivable);
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SeedCustomer(context, id: 1); // Include(i => i.Customer) requires the Customer to exist
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context.Invoices.Add(new Invoice
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{
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Id = 10, CompanyId = 1,
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InvoiceNumber = "INV-AR",
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CustomerId = 1,
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Status = InvoiceStatus.Sent,
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InvoiceDate = InPeriod,
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Total = 400m
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});
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context.Payments.Add(new Payment
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{
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Id = 1, CompanyId = 1,
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InvoiceId = 10,
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Amount = 100m,
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PaymentDate = InPeriod,
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PaymentMethod = PaymentMethod.Cash
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// No DepositAccountId — so Source 1 does not also fire for this account
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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Assert.Equal(2, ledger!.Entries.Count);
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var invoiceEntry = ledger.Entries.Single(e => e.Source == "Invoice");
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var paymentEntry = ledger.Entries.Single(e => e.Source == "Invoice Payment");
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Assert.Equal(400m, invoiceEntry.Debit);
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Assert.Equal(0m, invoiceEntry.Credit);
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Assert.Equal(0m, paymentEntry.Debit);
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Assert.Equal(100m, paymentEntry.Credit);
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Assert.Equal(300m, ledger.ClosingBalance); // debit-normal: 400 - 100
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}
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// ── Source 9: Accounts Payable ────────────────────────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_Source9_AP_BillsCreditBillPaymentsDebit()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.AccountsPayable);
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SeedVendor(context, id: 1); // Include(b => b.Vendor) requires the Vendor to exist
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context.Bills.Add(new Bill
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{
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Id = 10, CompanyId = 1,
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BillNumber = "BILL-AP",
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VendorId = 1,
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APAccountId = 1, // This is the AP account under test
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Status = BillStatus.Open,
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BillDate = InPeriod,
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Total = 400m
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});
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// Bill must be seeded because the WHERE for BillPayments navigates through Bill.APAccountId
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context.BillPayments.Add(new BillPayment
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{
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Id = 1, CompanyId = 1,
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PaymentNumber = "BP-AP",
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BillId = 10,
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VendorId = 1,
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BankAccountId = 999, // Different account — so Source 3 does not also fire
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Amount = 150m,
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PaymentDate = InPeriod,
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PaymentMethod = PaymentMethod.Check
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});
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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Assert.Equal(2, ledger!.Entries.Count);
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var billEntry = ledger.Entries.Single(e => e.Source == "Bill");
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var paymentEntry = ledger.Entries.Single(e => e.Source == "Bill Payment");
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Assert.Equal(0m, billEntry.Debit);
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Assert.Equal(400m, billEntry.Credit);
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Assert.Equal(150m, paymentEntry.Debit);
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Assert.Equal(0m, paymentEntry.Credit);
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Assert.Equal(250m, ledger.ClosingBalance); // credit-normal: 400 - 150
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}
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// ── Date range filtering ──────────────────────────────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_DateRangeFiltering_ExcludesEntriesOutsideRange()
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{
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await using var context = CreateContext();
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SeedAccount(context, id: 1, AccountSubType.Checking);
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var dates = new[]
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{
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new DateTime(2026, 3, 15), // before period — excluded from entries, goes to priorBalance
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new DateTime(2026, 4, 15), // in period — included
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new DateTime(2026, 5, 15), // after period — excluded
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};
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var i = 0;
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foreach (var date in dates)
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{
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context.Expenses.Add(new Expense
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{
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Id = ++i, CompanyId = 1,
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ExpenseNumber = $"EXP-{i:D3}",
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PaymentAccountId = 1,
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ExpenseAccountId = 999,
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Amount = 100m,
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Date = date,
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PaymentMethod = PaymentMethod.Cash
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});
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}
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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var entry = Assert.Single(ledger!.Entries);
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Assert.Equal(InPeriod.Date, entry.Date.Date);
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}
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// ── Running balance ───────────────────────────────────────────────────
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[Fact]
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public async Task GetAccountLedgerAsync_RunningBalance_DebitNormalAccount_CorrectlyComputed()
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{
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await using var context = CreateContext();
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// Opening balance of 100 on Checking (debit-normal); null date means always applied
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SeedAccount(context, id: 1, AccountSubType.Checking, openingBalance: 100m, openingBalanceDate: null);
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SeedInvoice(context, id: 10); // Include(p => p.Invoice) requires the Invoice to exist
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context.Payments.AddRange(
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new Payment { Id = 1, CompanyId = 1, InvoiceId = 10, DepositAccountId = 1, Amount = 50m, PaymentDate = new DateTime(2026, 4, 10), PaymentMethod = PaymentMethod.Cash },
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new Payment { Id = 2, CompanyId = 1, InvoiceId = 10, DepositAccountId = 1, Amount = 75m, PaymentDate = new DateTime(2026, 4, 20), PaymentMethod = PaymentMethod.Cash });
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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Assert.Equal(100m, ledger!.OpeningBalance);
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Assert.Equal(2, ledger.Entries.Count);
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Assert.Equal(150m, ledger.Entries[0].RunningBalance); // 100 + 50
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Assert.Equal(225m, ledger.Entries[1].RunningBalance); // 150 + 75
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Assert.Equal(225m, ledger.ClosingBalance);
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}
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[Fact]
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public async Task GetAccountLedgerAsync_RunningBalance_CreditNormalAccount_CorrectlyComputed()
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{
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await using var context = CreateContext();
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// Opening balance of 200 on Sales (credit-normal); null date means always applied
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SeedAccount(context, id: 1, AccountSubType.Sales, openingBalance: 200m, openingBalanceDate: null);
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// Source 4: InvoiceItems must have the Invoice seeded because the WHERE navigates through Invoice
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context.Invoices.Add(new Invoice
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{
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Id = 10, CompanyId = 1,
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InvoiceNumber = "INV-001",
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CustomerId = 1,
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Status = InvoiceStatus.Sent,
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InvoiceDate = InPeriod,
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Total = 150m
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});
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context.InvoiceItems.AddRange(
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new InvoiceItem { Id = 1, CompanyId = 1, InvoiceId = 10, RevenueAccountId = 1, Description = "A", Quantity = 1, UnitPrice = 100m, TotalPrice = 100m },
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new InvoiceItem { Id = 2, CompanyId = 1, InvoiceId = 10, RevenueAccountId = 1, Description = "B", Quantity = 1, UnitPrice = 50m, TotalPrice = 50m });
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await context.SaveChangesAsync();
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var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
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Assert.Equal(200m, ledger!.OpeningBalance);
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Assert.Equal(2, ledger.Entries.Count);
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// Credit-normal: runningBalance += Credit - Debit
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// After entry 1 (Credit=100): 200 + 100 = 300
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// After entry 2 (Credit=50): 300 + 50 = 350
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||
Assert.Equal(350m, ledger.ClosingBalance);
|
||
}
|
||
|
||
// ── Opening balance — future-dated excluded ───────────────────────────
|
||
|
||
[Fact]
|
||
public async Task GetAccountLedgerAsync_FutureDatedOpeningBalance_ExcludedFromPriorBalance()
|
||
{
|
||
await using var context = CreateContext();
|
||
// Opening balance dated 2027-01-01 — later than PeriodEnd (2026-04-30), so excluded
|
||
SeedAccount(context, id: 1, AccountSubType.Checking,
|
||
openingBalance: 500m, openingBalanceDate: new DateTime(2027, 1, 1));
|
||
SeedInvoice(context, id: 10); // Include(p => p.Invoice) requires the Invoice to exist
|
||
context.Payments.Add(new Payment
|
||
{
|
||
Id = 1, CompanyId = 1,
|
||
InvoiceId = 10, DepositAccountId = 1,
|
||
Amount = 100m, PaymentDate = InPeriod,
|
||
PaymentMethod = PaymentMethod.Cash
|
||
});
|
||
await context.SaveChangesAsync();
|
||
|
||
var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
|
||
|
||
// OpeningBalance (prior balance) = 0, not 500 — future-dated opening balance excluded
|
||
Assert.Equal(0m, ledger!.OpeningBalance);
|
||
Assert.Equal(100m, ledger.ClosingBalance); // 0 + 100
|
||
}
|
||
|
||
// ── Period totals ─────────────────────────────────────────────────────
|
||
|
||
[Fact]
|
||
public async Task GetAccountLedgerAsync_PeriodTotals_CorrectlySumDebitsAndCredits()
|
||
{
|
||
await using var context = CreateContext();
|
||
SeedAccount(context, id: 1, AccountSubType.Checking);
|
||
SeedInvoice(context, id: 10); // Include(p => p.Invoice) requires the Invoice to exist
|
||
// Source 1: payment deposited → DEBIT 200
|
||
context.Payments.Add(new Payment
|
||
{
|
||
Id = 1, CompanyId = 1,
|
||
InvoiceId = 10, DepositAccountId = 1,
|
||
Amount = 200m, PaymentDate = InPeriod,
|
||
PaymentMethod = PaymentMethod.Cash
|
||
});
|
||
// Source 2: expense paid from account → CREDIT 50
|
||
context.Expenses.Add(new Expense
|
||
{
|
||
Id = 1, CompanyId = 1,
|
||
ExpenseNumber = "EXP-001",
|
||
PaymentAccountId = 1, // Checking pays
|
||
ExpenseAccountId = 999, // Expense account (different) — Source 6 does not also fire
|
||
Amount = 50m,
|
||
Date = InPeriod,
|
||
PaymentMethod = PaymentMethod.Cash
|
||
});
|
||
await context.SaveChangesAsync();
|
||
|
||
var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
|
||
|
||
Assert.Equal(200m, ledger!.PeriodDebits);
|
||
Assert.Equal(50m, ledger.PeriodCredits);
|
||
Assert.Equal(150m, ledger.ClosingBalance); // debit-normal: 200 - 50
|
||
}
|
||
|
||
// ── Helpers ───────────────────────────────────────────────────────────
|
||
|
||
// ── Cash refund reverses the sale: Sales Returns + Sales Tax debited, AR untouched ──
|
||
|
||
[Fact]
|
||
public async Task GetAccountLedgerAsync_CashRefund_ReversesTheSale_DebitsReturnsAndTax_NotAr()
|
||
{
|
||
await using var context = CreateContext();
|
||
|
||
context.Accounts.Add(new Account { Id = 1, CompanyId = 1, AccountNumber = "1000", Name = "Checking", AccountType = AccountType.Asset, AccountSubType = AccountSubType.Checking, IsActive = true });
|
||
context.Accounts.Add(new Account { Id = 2, CompanyId = 1, AccountNumber = "1100", Name = "AR", AccountType = AccountType.Asset, AccountSubType = AccountSubType.AccountsReceivable, IsActive = true });
|
||
context.Accounts.Add(new Account { Id = 3, CompanyId = 1, AccountNumber = "2200", Name = "Sales Tax Payable", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsActive = true });
|
||
context.Accounts.Add(new Account { Id = 4, CompanyId = 1, AccountNumber = "4960", Name = "Sales Returns", AccountType = AccountType.Revenue, AccountSubType = AccountSubType.OtherIncome, IsActive = true });
|
||
|
||
// Invoice $108 incl. $8 tax, tax posted to account 3.
|
||
context.Invoices.Add(new Invoice
|
||
{
|
||
Id = 99, CompanyId = 1, InvoiceNumber = "INV-0099", CustomerId = 1,
|
||
Status = InvoiceStatus.Sent, InvoiceDate = InPeriod,
|
||
Total = 108m, TaxAmount = 8m, SalesTaxAccountId = 3
|
||
});
|
||
|
||
// Full cash refund of $108 paid from Checking.
|
||
context.Refunds.Add(new Refund
|
||
{
|
||
Id = 1, CompanyId = 1, InvoiceId = 99, Amount = 108m,
|
||
RefundDate = InPeriod, RefundMethod = PaymentMethod.Check, DepositAccountId = 1
|
||
});
|
||
await context.SaveChangesAsync();
|
||
|
||
var svc = CreateService(context);
|
||
|
||
// Sales Returns (4960): revenue portion debited ($100).
|
||
var returns = await svc.GetAccountLedgerAsync(4, PeriodStart, PeriodEnd);
|
||
var returnsEntry = Assert.Single(returns!.Entries, e => e.Source == "Refund");
|
||
Assert.Equal(100m, returnsEntry.Debit);
|
||
Assert.Equal(0m, returnsEntry.Credit);
|
||
|
||
// Sales Tax Payable: tax portion debited ($8), relieving the liability.
|
||
var tax = await svc.GetAccountLedgerAsync(3, PeriodStart, PeriodEnd);
|
||
var taxEntry = Assert.Single(tax!.Entries, e => e.Source == "Refund");
|
||
Assert.Equal(8m, taxEntry.Debit);
|
||
|
||
// Bank: full $108 credited (cash leaves).
|
||
var bank = await svc.GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
|
||
var bankEntry = Assert.Single(bank!.Entries, e => e.Source == "Refund");
|
||
Assert.Equal(108m, bankEntry.Credit);
|
||
|
||
// AR is no longer touched by refunds under the "reverse the sale" model.
|
||
var ar = await svc.GetAccountLedgerAsync(2, PeriodStart, PeriodEnd);
|
||
Assert.DoesNotContain(ar!.Entries, e => e.Source == "Refund");
|
||
}
|
||
|
||
// ── Credit memo: Customer Credits (2350) tracks outstanding store credit, excludes voided ──
|
||
|
||
[Fact]
|
||
public async Task GetAccountLedgerAsync_CustomerCredits2350_TracksOutstandingStoreCredit_ExcludesVoided()
|
||
{
|
||
await using var context = CreateContext();
|
||
|
||
context.Accounts.Add(new Account { Id = 1, CompanyId = 1, AccountNumber = "2350", Name = "Customer Credits", AccountType = AccountType.Liability, AccountSubType = AccountSubType.OtherCurrentLiability, IsActive = true });
|
||
SeedInvoice(context, id: 99);
|
||
|
||
// Active memo: $100 issued, $40 applied → $60 outstanding liability.
|
||
context.CreditMemos.Add(new CreditMemo { Id = 1, CompanyId = 1, MemoNumber = "CM-1", CustomerId = 1, Amount = 100m, AmountApplied = 40m, IssueDate = InPeriod, Status = CreditMemoStatus.PartiallyApplied });
|
||
context.CreditMemoApplications.Add(new CreditMemoApplication { Id = 1, CompanyId = 1, CreditMemoId = 1, InvoiceId = 99, AmountApplied = 40m, AppliedDate = InPeriod });
|
||
|
||
// Voided memo: must contribute nothing to the liability.
|
||
context.CreditMemos.Add(new CreditMemo { Id = 2, CompanyId = 1, MemoNumber = "CM-2", CustomerId = 1, Amount = 50m, AmountApplied = 0m, IssueDate = InPeriod, Status = CreditMemoStatus.Voided });
|
||
await context.SaveChangesAsync();
|
||
|
||
var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
|
||
|
||
// CR 100 (issue) + DR 40 (apply) on the active memo; the voided memo is excluded.
|
||
Assert.Equal(2, ledger!.Entries.Count);
|
||
Assert.Equal(60m, ledger.ClosingBalance); // credit-normal liability: 100 issued − 40 applied
|
||
}
|
||
|
||
// ── Sales Discounts (4950): recompute mirrors the actual postings so a balance ──
|
||
// ── recalc reproduces the stored balance instead of wiping it to JE-only (O2). ──
|
||
|
||
[Fact]
|
||
public async Task GetAccountLedgerAsync_SalesDiscounts4950_IncludesInvoiceDiscountsAndCreditMemoContraRevenue()
|
||
{
|
||
await using var context = CreateContext();
|
||
|
||
context.Accounts.Add(new Account { Id = 1, CompanyId = 1, AccountNumber = "4950", Name = "Sales Discounts", AccountType = AccountType.Revenue, AccountSubType = AccountSubType.OtherIncome, IsActive = true });
|
||
|
||
// Invoice with a $30 discount → DR 4950 at invoice date.
|
||
context.Invoices.Add(new Invoice
|
||
{
|
||
Id = 99, CompanyId = 1, InvoiceNumber = "INV-0099", CustomerId = 1,
|
||
Status = InvoiceStatus.Sent, InvoiceDate = InPeriod, Total = 270m, DiscountAmount = 30m
|
||
});
|
||
|
||
// Active memo $100 → DR 4950 = full amount at issue (the applied portion stays as contra-revenue).
|
||
context.CreditMemos.Add(new CreditMemo { Id = 1, CompanyId = 1, MemoNumber = "CM-1", CustomerId = 1, Amount = 100m, AmountApplied = 40m, IssueDate = InPeriod, Status = CreditMemoStatus.PartiallyApplied });
|
||
|
||
// Voided memo $50 with $20 applied → DR 50 at issue, CR (50−20)=30 unapplied remainder at void.
|
||
context.CreditMemos.Add(new CreditMemo { Id = 2, CompanyId = 1, MemoNumber = "CM-2", CustomerId = 1, Amount = 50m, AmountApplied = 20m, IssueDate = InPeriod, Status = CreditMemoStatus.Voided, UpdatedAt = InPeriod });
|
||
await context.SaveChangesAsync();
|
||
|
||
var ledger = await CreateService(context).GetAccountLedgerAsync(1, PeriodStart, PeriodEnd);
|
||
|
||
// Entries: invoice discount + two memo issuances + one void reversal.
|
||
Assert.Equal(4, ledger!.Entries.Count);
|
||
Assert.Equal(180m, ledger.PeriodDebits); // 30 + 100 + 50
|
||
Assert.Equal(30m, ledger.PeriodCredits); // voided unapplied remainder
|
||
// Credit-normal contra-revenue with a net debit balance → −150 (shows in the TB debit column).
|
||
Assert.Equal(-150m, ledger.ClosingBalance);
|
||
}
|
||
|
||
private static LedgerService CreateService(ApplicationDbContext context)
|
||
=> new LedgerService(context, Mock.Of<ILogger<LedgerService>>());
|
||
|
||
private static Account SeedAccount(
|
||
ApplicationDbContext context,
|
||
int id,
|
||
AccountSubType subType,
|
||
int companyId = 1,
|
||
decimal openingBalance = 0m,
|
||
DateTime? openingBalanceDate = null)
|
||
{
|
||
var account = new Account
|
||
{
|
||
Id = id,
|
||
CompanyId = companyId,
|
||
AccountNumber = $"ACCT-{id:D4}",
|
||
Name = $"Account {id}",
|
||
AccountSubType = subType,
|
||
OpeningBalance = openingBalance,
|
||
OpeningBalanceDate = openingBalanceDate,
|
||
IsActive = true
|
||
};
|
||
context.Accounts.Add(account);
|
||
return account;
|
||
}
|
||
|
||
private static Invoice SeedInvoice(ApplicationDbContext context, int id, int companyId = 1)
|
||
{
|
||
var invoice = new Invoice
|
||
{
|
||
Id = id,
|
||
CompanyId = companyId,
|
||
InvoiceNumber = $"INV-{id:D4}",
|
||
CustomerId = 1,
|
||
Status = InvoiceStatus.Sent,
|
||
InvoiceDate = InPeriod,
|
||
Total = 0m
|
||
};
|
||
context.Invoices.Add(invoice);
|
||
return invoice;
|
||
}
|
||
|
||
private static void SeedVendor(ApplicationDbContext context, int id, int companyId = 1)
|
||
{
|
||
context.Vendors.Add(new Vendor
|
||
{
|
||
Id = id,
|
||
CompanyId = companyId,
|
||
CompanyName = $"Vendor {id}"
|
||
});
|
||
}
|
||
|
||
private static void SeedCustomer(ApplicationDbContext context, int id, int companyId = 1)
|
||
{
|
||
context.Customers.Add(new Customer
|
||
{
|
||
Id = id,
|
||
CompanyId = companyId,
|
||
CompanyName = $"Customer {id}"
|
||
});
|
||
}
|
||
|
||
private static void SeedBill(ApplicationDbContext context, int id, int companyId = 1)
|
||
{
|
||
context.Bills.Add(new Bill
|
||
{
|
||
Id = id,
|
||
CompanyId = companyId,
|
||
BillNumber = $"BILL-{id:D4}",
|
||
VendorId = 999,
|
||
APAccountId = 999,
|
||
Status = BillStatus.Open,
|
||
BillDate = InPeriod,
|
||
Total = 0m
|
||
});
|
||
}
|
||
|
||
private static ApplicationDbContext CreateContext()
|
||
{
|
||
var options = new DbContextOptionsBuilder<ApplicationDbContext>()
|
||
.UseInMemoryDatabase(Guid.NewGuid().ToString())
|
||
.Options;
|
||
|
||
// Use a SuperAdmin user (no CompanyId claim) so that IsPlatformAdmin = true and the
|
||
// global query filter evaluates to !IsDeleted only — not !IsDeleted && CompanyId == null,
|
||
// which would filter out every row. DefaultHttpContext.Session throws, so we mock
|
||
// HttpContext itself and stub Session.TryGetValue to return false (no impersonation).
|
||
var identity = new ClaimsIdentity(
|
||
new[] { new Claim(ClaimTypes.Role, "SuperAdmin") }, "Test");
|
||
var principal = new ClaimsPrincipal(identity);
|
||
|
||
byte[]? noBytes = null;
|
||
var sessionMock = new Mock<ISession>();
|
||
sessionMock.Setup(s => s.TryGetValue(It.IsAny<string>(), out noBytes)).Returns(false);
|
||
|
||
var httpContextMock = new Mock<HttpContext>();
|
||
httpContextMock.SetupGet(c => c.User).Returns(principal);
|
||
httpContextMock.SetupGet(c => c.Session).Returns(sessionMock.Object);
|
||
|
||
var accessor = new Mock<IHttpContextAccessor>();
|
||
accessor.SetupGet(a => a.HttpContext).Returns(httpContextMock.Object);
|
||
|
||
return new ApplicationDbContext(options, accessor.Object, null!);
|
||
}
|
||
}
|