docs/source/conf.py

@@ -13,7 +13,7 @@ sys.path.insert(0, os.path.abspath('../../src/'))
 project = 'Mia! Accounting'
 copyright = '2023, imacat'
 author = 'imacat'
-release = '1.3.3'
+release = '1.3.2'
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration

pyproject.toml

@@ -17,7 +17,7 @@
 
 [project]
 name = "mia-accounting"
-version = "1.3.3"
+version = "1.3.2"
 description = "A Flask accounting module."
 readme = "README.rst"
 requires-python = ">=3.11"

tests/make-sample.py

@@ -0,0 +1,306 @@
+#! env python3
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/9
+
+#  Copyright (c) 2023 imacat.
+#
+#  Licensed under the Apache License, Version 2.0 (the "License");
+#  you may not use this file except in compliance with the License.
+#  You may obtain a copy of the License at
+#
+#      http://www.apache.org/licenses/LICENSE-2.0
+#
+#  Unless required by applicable law or agreed to in writing, software
+#  distributed under the License is distributed on an "AS IS" BASIS,
+#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
+#  See the License for the specific language governing permissions and
+#  limitations under the License.
+"""The sample data generation.
+
+"""
+from datetime import date, timedelta
+
+import click
+
+from testlib import Accounts, create_test_app, JournalEntryLineItemData, \
+    JournalEntryCurrencyData, JournalEntryData, \
+    BaseTestData
+
+
+@click.command()
+@click.argument("file")
+def main(file) -> None:
+    """Creates the sample data and output to a file."""
+    data: SampleData = SampleData(create_test_app(), "editor")
+    with open(file, "wt") as fp:
+        fp.write(data.json())
+
+
+class SampleData(BaseTestData):
+    """The sample data."""
+
+    def _init_data(self) -> None:
+        self.__add_recurring()
+        self.__add_offsets()
+        self.__add_meals()
+
+    def __add_recurring(self) -> None:
+        """Adds the recurring data.
+
+        :return: None.
+        """
+        self.__add_usd_recurring()
+        self.__add_twd_recurring()
+
+    def __add_usd_recurring(self) -> None:
+        """Adds the recurring data in USD.
+
+        :return: None.
+        """
+        today: date = date.today()
+        days: int
+        year: int
+        month: int
+
+        # Recurring in USD
+        j_date: date = date(today.year - 5, today.month, today.day)
+        j_date = j_date + timedelta(days=(4 - j_date.weekday()))
+        days = (today - j_date).days
+        while True:
+            if days < 0:
+                break
+            self.__add_journal_entry(
+                days, "USD", "2600",
+                Accounts.BANK, "Transfer", Accounts.SERVICE, "Payroll")
+
+            days = days - 1
+            if days < 0:
+                break
+            self.__add_journal_entry(
+                days, "USD", "1200",
+                Accounts.CASH, None, Accounts.BANK, "Withdraw")
+            days = days - 13
+
+        year = today.year - 5
+        month = today.month
+        while True:
+            month = month + 1
+            if month > 12:
+                year = year + 1
+                month = 1
+            days = (today - date(year, month, 1)).days
+            if days < 0:
+                break
+            self.__add_journal_entry(
+                days, "USD", "1800",
+                Accounts.RENT_EXPENSE, "Rent", Accounts.BANK, "Transfer")
+
+    def __add_twd_recurring(self) -> None:
+        """Adds the recurring data in TWD.
+
+        :return: None.
+        """
+        today: date = date.today()
+
+        year: int = today.year - 5
+        month: int = today.month
+        while True:
+            days: int = (today - date(year, month, 5)).days
+            if days < 0:
+                break
+            self.__add_journal_entry(
+                days, "TWD", "50000",
+                Accounts.BANK, "薪資轉帳", Accounts.SERVICE, "薪水")
+
+            days = days - 1
+            if days < 0:
+                break
+            self.__add_journal_entry(
+                days, "TWD", "25000",
+                Accounts.CASH, None, Accounts.BANK, "提款")
+
+            days = days - 4
+            if days < 0:
+                break
+            self.__add_journal_entry(
+                days, "TWD", "18000",
+                Accounts.RENT_EXPENSE, "房租", Accounts.BANK, "轉帳")
+
+            month = month + 1
+            if month > 12:
+                year = year + 1
+                month = 1
+
+    def __add_offsets(self) -> None:
+        """Adds the offset data.
+
+        :return: None.
+        """
+        days: int
+        year: int
+        month: int
+        description: str
+        line_item_or: JournalEntryLineItemData
+        line_item_of: JournalEntryLineItemData
+
+        # Full offset and unmatched in USD
+        description = "Speaking—Institute"
+        line_item_or = JournalEntryLineItemData(
+            Accounts.RECEIVABLE, description, "120")
+        self._add_journal_entry(JournalEntryData(
+            40, [JournalEntryCurrencyData(
+                "USD", [line_item_or], [JournalEntryLineItemData(
+                    Accounts.SERVICE, description, "120")])]))
+        line_item_of = JournalEntryLineItemData(
+            Accounts.RECEIVABLE, description, "120",
+            original_line_item=line_item_or)
+        self._add_journal_entry(JournalEntryData(
+            5, [JournalEntryCurrencyData(
+                "USD", [JournalEntryLineItemData(
+                    Accounts.BANK, description, "120")],
+                [line_item_of])]))
+        self.__add_journal_entry(
+            30, "USD", "120",
+            Accounts.BANK, description, Accounts.SERVICE, description)
+
+        # Partial offset in USD
+        line_item_or = JournalEntryLineItemData(
+            Accounts.PAYABLE, "Computer", "1600")
+        self._add_journal_entry(JournalEntryData(
+            60, [JournalEntryCurrencyData(
+                "USD", [JournalEntryLineItemData(
+                    Accounts.MACHINERY, "Computer", "1600")],
+                [line_item_or])]))
+        line_item_of = JournalEntryLineItemData(
+            Accounts.PAYABLE, "Computer", "800",
+            original_line_item=line_item_or)
+        self._add_journal_entry(JournalEntryData(
+            35, [JournalEntryCurrencyData(
+                "USD", [line_item_of], [JournalEntryLineItemData(
+                    Accounts.BANK, "Computer", "800")])]))
+        line_item_of = JournalEntryLineItemData(
+            Accounts.PAYABLE, "Computer", "400",
+            original_line_item=line_item_or)
+        self._add_journal_entry(JournalEntryData(
+            10, [JournalEntryCurrencyData(
+                "USD", [line_item_of], [JournalEntryLineItemData(
+                    Accounts.CASH, "Computer", "400")])]))
+
+        # Full offset and unmatched in TWD
+        description = "演講費—母校"
+        line_item_or = JournalEntryLineItemData(
+            Accounts.RECEIVABLE, description, "3000")
+        self._add_journal_entry(JournalEntryData(
+            45, [JournalEntryCurrencyData(
+                "TWD", [line_item_or], [JournalEntryLineItemData(
+                    Accounts.SERVICE, description, "3000")])]))
+        line_item_of = JournalEntryLineItemData(
+            Accounts.RECEIVABLE, description, "3000",
+            original_line_item=line_item_or)
+        self._add_journal_entry(JournalEntryData(
+            6, [JournalEntryCurrencyData(
+                "TWD", [JournalEntryLineItemData(
+                    Accounts.BANK, description, "3000")],
+                [line_item_of])]))
+        self.__add_journal_entry(
+            25, "TWD", "3000",
+            Accounts.BANK, description, Accounts.SERVICE, description)
+
+        # Partial offset in TWD
+        line_item_or = JournalEntryLineItemData(
+            Accounts.PAYABLE, "手機", "30000")
+        self._add_journal_entry(JournalEntryData(
+            55, [JournalEntryCurrencyData(
+                "TWD", [JournalEntryLineItemData(
+                    Accounts.MACHINERY, "手機", "30000")],
+                [line_item_or])]))
+        line_item_of = JournalEntryLineItemData(
+            Accounts.PAYABLE, "手機", "16000",
+            original_line_item=line_item_or)
+        self._add_journal_entry(JournalEntryData(
+            27, [JournalEntryCurrencyData(
+                "TWD", [line_item_of], [JournalEntryLineItemData(
+                    Accounts.BANK, "手機", "16000")])]))
+        line_item_of = JournalEntryLineItemData(
+            Accounts.PAYABLE, "手機", "6000",
+            original_line_item=line_item_or)
+        self._add_journal_entry(JournalEntryData(
+            8, [JournalEntryCurrencyData(
+                "TWD", [line_item_of], [JournalEntryLineItemData(
+                    Accounts.CASH, "手機", "6000")])]))
+
+    def __add_meals(self) -> None:
+        """Adds the meal data.
+
+        :return: None.
+        """
+        days = 60
+        while days >= 0:
+            # Meals in USD
+            if days % 4 == 2:
+                self.__add_journal_entry(
+                    days, "USD", "2.9",
+                    Accounts.MEAL, "Lunch—Coffee", Accounts.CASH, None)
+            else:
+                self.__add_journal_entry(
+                    days, "USD", "3.9",
+                    Accounts.MEAL, "Lunch—Coffee", Accounts.CASH, None)
+
+            if days % 15 == 3:
+                self.__add_journal_entry(
+                    days, "USD", "5.45",
+                    Accounts.MEAL, "Dinner—Pizza",
+                    Accounts.PAYABLE, "Dinner—Pizza")
+            else:
+                self.__add_journal_entry(
+                    days, "USD", "5.9",
+                    Accounts.MEAL, "Dinner—Pasta", Accounts.CASH, None)
+
+            # Meals in TWD
+            if days % 5 == 3:
+                self.__add_journal_entry(
+                    days, "TWD", "125",
+                    Accounts.MEAL, "午餐—鄰家咖啡", Accounts.CASH, None)
+            else:
+                self.__add_journal_entry(
+                    days, "TWD", "80",
+                    Accounts.MEAL, "午餐—便當", Accounts.CASH, None)
+
+            if days % 15 == 3:
+                self.__add_journal_entry(
+                    days, "TWD", "320",
+                    Accounts.MEAL, "晚餐—牛排", Accounts.PAYABLE, "晚餐—牛排")
+            else:
+                self.__add_journal_entry(
+                    days, "TWD", "100",
+                    Accounts.MEAL, "晚餐—自助餐", Accounts.CASH, None)
+
+            days = days - 1
+
+    def __add_journal_entry(
+            self, days: int, currency: str, amount: str,
+            debit_account: str, debit_description: str | None,
+            credit_account: str, credit_description: str | None) -> None:
+        """Adds a simple journal entry.
+
+        :param days: The number of days before today.
+        :param currency: The currency code.
+        :param amount: The amount.
+        :param debit_account: The debit account code.
+        :param debit_description: The debit description.
+        :param credit_account: The credit account code.
+        :param credit_description: The credit description.
+        :return: None.
+        """
+        self._add_journal_entry(JournalEntryData(
+            days,
+            [JournalEntryCurrencyData(
+                currency,
+                [JournalEntryLineItemData(
+                    debit_account, debit_description, amount)],
+                [JournalEntryLineItemData(
+                    credit_account, credit_description, amount)])]))
+
+
+if __name__ == "__main__":
+    main()

tests/test_offset.py

@@ -26,10 +26,9 @@ import httpx
 from flask import Flask
 
 from test_site import db
-from test_site.lib import JournalEntryLineItemData, JournalEntryCurrencyData, \
-    JournalEntryData, BaseTestData
-from testlib import NEXT_URI, Accounts, create_test_app, get_client, \
-    match_journal_entry_detail
+from testlib import Accounts, create_test_app, get_client, \
+    match_journal_entry_detail, JournalEntryLineItemData, \
+    JournalEntryCurrencyData, JournalEntryData, BaseTestData
 
 PREFIX: str = "/accounting/journal-entries"
 """The URL prefix for the journal entry management."""
@@ -85,14 +84,14 @@ class OffsetTestCase(unittest.TestCase):
                      original_line_item=self.data.l_r_or3d)])])
 
         # Non-existing original line item ID
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] = "9999"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # The same debit or credit
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
             = str(self.data.l_p_or1c.id)
         form["currency-1-credit-1-account_code"] = self.data.l_p_or1c.account
@@ -107,8 +106,7 @@ class OffsetTestCase(unittest.TestCase):
             account.is_need_offset = False
             db.session.commit()
         response = self.client.post(
-            store_uri,
-            data=journal_entry_data.new_form(self.csrf_token, NEXT_URI))
+            store_uri, data=journal_entry_data.new_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         with self.app.app_context():
@@ -117,7 +115,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
             = str(self.data.l_p_of1d.id)
         form["currency-1-credit-1-account_code"] = self.data.l_p_of1d.account
@@ -126,21 +124,21 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same currency
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same account
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-account_code"] = Accounts.NOTES_RECEIVABLE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - partially offset
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-amount"] \
             = str(journal_entry_data.currencies[0].credit[0].amount
                   + Decimal("0.01"))
@@ -149,7 +147,7 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - unmatched
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-3-amount"] \
             = str(journal_entry_data.currencies[0].credit[2].amount
                   + Decimal("0.01"))
@@ -160,14 +158,14 @@ class OffsetTestCase(unittest.TestCase):
         # Not before the original line items
         old_days = journal_entry_data.days
         journal_entry_data.days = old_days + 1
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         journal_entry_data.days = old_days
 
         # Success
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         journal_entry_id: int \
@@ -196,14 +194,14 @@ class OffsetTestCase(unittest.TestCase):
         journal_entry_data.currencies[0].credit[2].amount = Decimal("600")
 
         # Non-existing original line item ID
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] = "9999"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # The same debit or credit
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
             = str(self.data.l_p_or1c.id)
         form["currency-1-credit-1-account_code"] = self.data.l_p_or1c.account
@@ -219,8 +217,7 @@ class OffsetTestCase(unittest.TestCase):
             account.is_need_offset = False
             db.session.commit()
         response = self.client.post(
-            update_uri,
-            data=journal_entry_data.update_form(self.csrf_token, NEXT_URI))
+            update_uri, data=journal_entry_data.update_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         with self.app.app_context():
@@ -229,7 +226,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
             = str(self.data.l_p_of1d.id)
         form["currency-1-credit-1-account_code"] = self.data.l_p_of1d.account
@@ -238,21 +235,21 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-account_code"] = Accounts.NOTES_RECEIVABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - partially offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   + Decimal("0.01"))
@@ -264,7 +261,7 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - unmatched
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-3-amount"] \
             = str(journal_entry_data.currencies[0].debit[2].amount
                   + Decimal("0.01"))
@@ -278,14 +275,14 @@ class OffsetTestCase(unittest.TestCase):
         # Not before the original line items
         old_days: int = journal_entry_data.days
         journal_entry_data.days = old_days + 1
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         journal_entry_data.days = old_days
 
         # Success
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
@@ -310,21 +307,21 @@ class OffsetTestCase(unittest.TestCase):
         journal_entry_data.currencies[0].credit[1].amount = Decimal("3.4")
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-account_code"] = Accounts.NOTES_RECEIVABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - partially offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   - Decimal("0.01"))
@@ -336,7 +333,7 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - fully offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-2-amount"] \
             = str(journal_entry_data.currencies[0].debit[1].amount
                   - Decimal("0.01"))
@@ -350,21 +347,21 @@ class OffsetTestCase(unittest.TestCase):
         # Not after the offset items
         old_days: int = journal_entry_data.days
         journal_entry_data.days = old_days - 1
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         journal_entry_data.days = old_days
 
         # Not deleting matched original line items
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         del form["currency-1-debit-1-id"]
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Success
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
@@ -411,14 +408,14 @@ class OffsetTestCase(unittest.TestCase):
                 [])])
 
         # Non-existing original line item ID
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] = "9999"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # The same debit or credit
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
             = str(self.data.l_r_or1d.id)
         form["currency-1-debit-1-account_code"] = self.data.l_r_or1d.account
@@ -433,8 +430,7 @@ class OffsetTestCase(unittest.TestCase):
             account.is_need_offset = False
             db.session.commit()
         response = self.client.post(
-            store_uri,
-            data=journal_entry_data.new_form(self.csrf_token, NEXT_URI))
+            store_uri, data=journal_entry_data.new_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         with self.app.app_context():
@@ -443,7 +439,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
             = str(self.data.l_r_of1c.id)
         form["currency-1-debit-1-account_code"] = self.data.l_r_of1c.account
@@ -452,21 +448,21 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same currency
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same account
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-account_code"] = Accounts.NOTES_PAYABLE
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - partially offset
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   + Decimal("0.01"))
@@ -475,7 +471,7 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not exceeding net balance - unmatched
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-3-amount"] \
             = str(journal_entry_data.currencies[0].debit[2].amount
                   + Decimal("0.01"))
@@ -486,14 +482,14 @@ class OffsetTestCase(unittest.TestCase):
         # Not before the original line items
         old_days: int = journal_entry_data.days
         journal_entry_data.days = old_days + 1
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         journal_entry_data.days = old_days
 
         # Success
-        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.new_form(self.csrf_token)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         journal_entry_id: int \
@@ -522,14 +518,14 @@ class OffsetTestCase(unittest.TestCase):
         journal_entry_data.currencies[0].credit[2].amount = Decimal("900")
 
         # Non-existing original line item ID
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] = "9999"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # The same debit or credit
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
             = str(self.data.l_r_or1d.id)
         form["currency-1-debit-1-account_code"] = self.data.l_r_or1d.account
@@ -545,8 +541,7 @@ class OffsetTestCase(unittest.TestCase):
             account.is_need_offset = False
             db.session.commit()
         response = self.client.post(
-            update_uri,
-            data=journal_entry_data.update_form(self.csrf_token, NEXT_URI))
+            update_uri, data=journal_entry_data.update_form(self.csrf_token))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         with self.app.app_context():
@@ -555,7 +550,7 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
             = str(self.data.l_r_of1c.id)
         form["currency-1-debit-1-account_code"] = self.data.l_r_of1c.account
@@ -564,21 +559,21 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-account_code"] = Accounts.NOTES_PAYABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - partially offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   + Decimal("0.01"))
@@ -590,7 +585,7 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not exceeding net balance - unmatched
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-3-amount"] \
             = str(journal_entry_data.currencies[0].debit[2].amount
                   + Decimal("0.01"))
@@ -604,14 +599,14 @@ class OffsetTestCase(unittest.TestCase):
         # Not before the original line items
         old_days: int = journal_entry_data.days
         journal_entry_data.days = old_days + 1
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         journal_entry_data.days = old_days
 
         # Success
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         journal_entry_id: int \
@@ -640,21 +635,21 @@ class OffsetTestCase(unittest.TestCase):
         journal_entry_data.currencies[0].credit[1].amount = Decimal("0.9")
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-code"] = "EUR"
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same account
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-account_code"] = Accounts.NOTES_PAYABLE
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - partially offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   - Decimal("0.01"))
@@ -666,7 +661,7 @@ class OffsetTestCase(unittest.TestCase):
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not less than offset total - fully offset
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-2-amount"] \
             = str(journal_entry_data.currencies[0].debit[1].amount
                   - Decimal("0.01"))
@@ -680,21 +675,21 @@ class OffsetTestCase(unittest.TestCase):
         # Not after the offset items
         old_days: int = journal_entry_data.days
         journal_entry_data.days = old_days - 1
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         journal_entry_data.days = old_days
 
         # Not deleting matched original line items
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         del form["currency-1-credit-1-id"]
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Success
-        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
+        form = journal_entry_data.update_form(self.csrf_token)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],

tests/test_report.py

@@ -23,8 +23,7 @@ from datetime import date
 import httpx
 from flask import Flask
 
-from test_site.lib import BaseTestData
-from testlib import create_test_app, get_client, Accounts
+from testlib import create_test_app, get_client, Accounts, BaseTestData
 
 PREFIX: str = "/accounting"
 """The URL prefix for the reports."""

tests/test_site/auth.py

@@ -17,10 +17,8 @@
 """The authentication for the Mia! Accounting demonstration website.
 
 """
-import typing as t
-
 from flask import Blueprint, render_template, Flask, redirect, url_for, \
-    session, request, g, Response, abort
+    session, request, g, Response
 
 from . import db
 
@@ -95,31 +93,6 @@ def current_user() -> User | None:
     return g.user
 
 
-def admin_required(view: t.Callable) -> t.Callable:
-    """The view decorator to require the user to be an administrator.
-
-    :param view: The view.
-    :return: The decorated view.
-    """
-
-    def decorated_view(*args, **kwargs):
-        """The decorated view that tests against a permission rule.
-
-        :param args: The arguments of the view.
-        :param kwargs: The keyword arguments of the view.
-        :return: The response of the view.
-        :raise Forbidden: When the user is denied.
-        """
-        from accounting.utils.next_uri import append_next
-        if "user" not in session:
-            return redirect(append_next(url_for("auth.login")))
-        if session["user"] != "admin":
-            abort(403)
-        return view(*args, **kwargs)
-
-    return decorated_view
-
-
 def init_app(app: Flask) -> None:
     """Initialize the localization.
 

tests/test_site/lib.py

@@ -1,335 +0,0 @@
-# The Mia! Accounting Demonstration Website.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/13
-
-#  Copyright (c) 2023 imacat.
-#
-#  Licensed under the Apache License, Version 2.0 (the "License");
-#  you may not use this file except in compliance with the License.
-#  You may obtain a copy of the License at
-#
-#      http://www.apache.org/licenses/LICENSE-2.0
-#
-#  Unless required by applicable law or agreed to in writing, software
-#  distributed under the License is distributed on an "AS IS" BASIS,
-#  WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied.
-#  See the License for the specific language governing permissions and
-#  limitations under the License.
-"""The common library for the Mia! Accounting demonstration website.
-
-"""
-from __future__ import annotations
-
-import typing as t
-from abc import ABC, abstractmethod
-from datetime import date, timedelta
-from decimal import Decimal
-from secrets import randbelow
-
-import sqlalchemy as sa
-from flask import Flask
-
-from . import db
-from .auth import User
-
-
-class Accounts:
-    """The shortcuts to the common accounts."""
-    CASH: str = "1111-001"
-    BANK: str = "1113-001"
-    RECEIVABLE: str = "1141-001"
-    MACHINERY: str = "1441-001"
-    PAYABLE: str = "2141-001"
-    SERVICE: str = "4611-001"
-    RENT_EXPENSE: str = "6252-001"
-    MEAL: str = "6272-001"
-
-
-class JournalEntryLineItemData:
-    """The journal entry line item data."""
-
-    def __init__(self, account: str, description: str | None, amount: str,
-                 original_line_item: JournalEntryLineItemData | None = None):
-        """Constructs the journal entry line item data.
-
-        :param account: The account code.
-        :param description: The description.
-        :param amount: The amount.
-        :param original_line_item: The original journal entry line item.
-        """
-        self.journal_entry: JournalEntryData | None = None
-        self.id: int = -1
-        self.no: int = -1
-        self.original_line_item: JournalEntryLineItemData | None \
-            = original_line_item
-        self.account: str = account
-        self.description: str | None = description
-        self.amount: Decimal = Decimal(amount)
-
-    def form(self, prefix: str, debit_credit: str, index: int,
-             is_update: bool) -> dict[str, str]:
-        """Returns the line item as form data.
-
-        :param prefix: The prefix of the form fields.
-        :param debit_credit: Either "debit" or "credit".
-        :param index: The line item index.
-        :param is_update: True for an update operation, or False otherwise
-        :return: The form data.
-        """
-        prefix = f"{prefix}-{debit_credit}-{index}"
-        form: dict[str, str] = {f"{prefix}-account_code": self.account,
-                                f"{prefix}-description": self.description,
-                                f"{prefix}-amount": str(self.amount)}
-        if is_update and self.id != -1:
-            form[f"{prefix}-id"] = str(self.id)
-        form[f"{prefix}-no"] = str(index) if self.no == -1 else str(self.no)
-        if self.original_line_item is not None:
-            assert self.original_line_item.id != -1
-            form[f"{prefix}-original_line_item_id"] \
-                = str(self.original_line_item.id)
-        return form
-
-
-class JournalEntryCurrencyData:
-    """The journal entry currency data."""
-
-    def __init__(self, currency: str, debit: list[JournalEntryLineItemData],
-                 credit: list[JournalEntryLineItemData]):
-        """Constructs the journal entry currency data.
-
-        :param currency: The currency code.
-        :param debit: The debit line items.
-        :param credit: The credit line items.
-        """
-        self.code: str = currency
-        self.debit: list[JournalEntryLineItemData] = debit
-        self.credit: list[JournalEntryLineItemData] = credit
-
-    def form(self, index: int, is_update: bool) -> dict[str, str]:
-        """Returns the currency as form data.
-
-        :param index: The currency index.
-        :param is_update: True for an update operation, or False otherwise
-        :return: The form data.
-        """
-        prefix: str = f"currency-{index}"
-        form: dict[str, str] = {f"{prefix}-code": self.code}
-        for i in range(len(self.debit)):
-            form.update(self.debit[i].form(prefix, "debit", i + 1, is_update))
-        for i in range(len(self.credit)):
-            form.update(self.credit[i].form(prefix, "credit", i + 1,
-                                            is_update))
-        return form
-
-
-class JournalEntryData:
-    """The journal entry data."""
-
-    def __init__(self, days: int, currencies: list[JournalEntryCurrencyData]):
-        """Constructs a journal entry.
-
-        :param days: The number of days before today.
-        :param currencies: The journal entry currency data.
-        """
-        self.id: int = -1
-        self.days: int = days
-        self.currencies: list[JournalEntryCurrencyData] = currencies
-        self.note: str | None = None
-        for currency in self.currencies:
-            for line_item in currency.debit:
-                line_item.journal_entry = self
-            for line_item in currency.credit:
-                line_item.journal_entry = self
-
-    def new_form(self, csrf_token: str, next_uri: str) -> dict[str, str]:
-        """Returns the journal entry as a creation form.
-
-        :param csrf_token: The CSRF token.
-        :param next_uri: The next URI.
-        :return: The journal entry as a creation form.
-        """
-        return self.__form(csrf_token, next_uri, is_update=False)
-
-    def update_form(self, csrf_token: str, next_uri: str) -> dict[str, str]:
-        """Returns the journal entry as an update form.
-
-        :param csrf_token: The CSRF token.
-        :param next_uri: The next URI.
-        :return: The journal entry as an update form.
-        """
-        return self.__form(csrf_token, next_uri, is_update=True)
-
-    def __form(self, csrf_token: str, next_uri: str, is_update: bool = False) \
-            -> dict[str, str]:
-        """Returns the journal entry as a form.
-
-        :param csrf_token: The CSRF token.
-        :param next_uri: The next URI.
-        :param is_update: True for an update operation, or False otherwise
-        :return: The journal entry as a form.
-        """
-        journal_entry_date: date = date.today() - timedelta(days=self.days)
-        form: dict[str, str] = {"csrf_token": csrf_token,
-                                "next": next_uri,
-                                "date": journal_entry_date.isoformat()}
-        for i in range(len(self.currencies)):
-            form.update(self.currencies[i].form(i + 1, is_update))
-        if self.note is not None:
-            form["note"] = self.note
-        return form
-
-
-class BaseTestData(ABC):
-    """The base test data."""
-
-    def __init__(self, app: Flask, username: str):
-        """Constructs the test data.
-
-        :param app: The Flask application.
-        :param username: The username.
-        """
-        self._app: Flask = app
-        with self._app.app_context():
-            current_user: User | None = User.query\
-                .filter(User.username == username).first()
-            assert current_user is not None
-            self.__current_user_id: int = current_user.id
-            self.__journal_entries: list[dict[str, t.Any]] = []
-            self.__line_items: list[dict[str, t.Any]] = []
-            self._init_data()
-
-    @abstractmethod
-    def _init_data(self) -> None:
-        """Initializes the test data.
-
-        :return: None
-        """
-
-    def populate(self) -> None:
-        """Populates the data into the database.
-
-        :return: None
-        """
-        from accounting.models import JournalEntry, JournalEntryLineItem
-        with self._app.app_context():
-            db.session.execute(sa.insert(JournalEntry), self.__journal_entries)
-            db.session.execute(sa.insert(JournalEntryLineItem),
-                               self.__line_items)
-            db.session.commit()
-
-    @staticmethod
-    def _couple(description: str, amount: str, debit: str, credit: str) \
-            -> tuple[JournalEntryLineItemData, JournalEntryLineItemData]:
-        """Returns a couple of debit-credit line items.
-
-        :param description: The description.
-        :param amount: The amount.
-        :param debit: The debit account code.
-        :param credit: The credit account code.
-        :return: The debit line item and credit line item.
-        """
-        return JournalEntryLineItemData(debit, description, amount),\
-            JournalEntryLineItemData(credit, description, amount)
-
-    def _add_journal_entry(self, journal_entry_data: JournalEntryData) -> None:
-        """Adds a journal entry.
-
-        :param journal_entry_data: The journal entry data.
-        :return: None.
-        """
-        from accounting.models import Account
-        existing_j_id: set[int] = {x["id"] for x in self.__journal_entries}
-        existing_l_id: set[int] = {x["id"] for x in self.__line_items}
-        journal_entry_data.id = self.__new_id(existing_j_id)
-        j_date: date = date.today() - timedelta(days=journal_entry_data.days)
-        self.__journal_entries.append(
-            {"id": journal_entry_data.id,
-             "date": j_date,
-             "no": self.__next_j_no(j_date),
-             "note": journal_entry_data.note,
-             "created_by_id": self.__current_user_id,
-             "updated_by_id": self.__current_user_id})
-        debit_no: int = 0
-        credit_no: int = 0
-        for currency in journal_entry_data.currencies:
-            for line_item in currency.debit:
-                account: Account | None \
-                    = Account.find_by_code(line_item.account)
-                assert account is not None
-                debit_no = debit_no + 1
-                line_item.id = self.__new_id(existing_l_id)
-                data: dict[str, t.Any] \
-                    = {"id": line_item.id,
-                       "journal_entry_id": journal_entry_data.id,
-                       "is_debit": True,
-                       "no": debit_no,
-                       "account_id": account.id,
-                       "currency_code": currency.code,
-                       "description": line_item.description,
-                       "amount": line_item.amount}
-                if line_item.original_line_item is not None:
-                    data["original_line_item_id"] \
-                        = line_item.original_line_item.id
-                self.__line_items.append(data)
-            for line_item in currency.credit:
-                account: Account | None \
-                    = Account.find_by_code(line_item.account)
-                assert account is not None
-                credit_no = credit_no + 1
-                line_item.id = self.__new_id(existing_l_id)
-                data: dict[str, t.Any] \
-                    = {"id": line_item.id,
-                       "journal_entry_id": journal_entry_data.id,
-                       "is_debit": False,
-                       "no": credit_no,
-                       "account_id": account.id,
-                       "currency_code": currency.code,
-                       "description": line_item.description,
-                       "amount": line_item.amount}
-                if line_item.original_line_item is not None:
-                    data["original_line_item_id"] \
-                        = line_item.original_line_item.id
-                self.__line_items.append(data)
-
-    @staticmethod
-    def __new_id(existing_id: set[int]) -> int:
-        """Generates and returns a new random unique ID.
-
-        :param existing_id: The existing ID.
-        :return: The newly-generated random unique ID.
-        """
-        while True:
-            obj_id: int = 100000000 + randbelow(900000000)
-            if obj_id not in existing_id:
-                existing_id.add(obj_id)
-                return obj_id
-
-    def __next_j_no(self, j_date: date) -> int:
-        """Returns the next journal entry number in a day.
-
-        :param j_date: The journal entry date.
-        :return: The next journal entry number.
-        """
-        existing: set[int] = {x["no"] for x in self.__journal_entries
-                              if x["date"] == j_date}
-        return 1 if len(existing) == 0 else max(existing) + 1
-
-    def _add_simple_journal_entry(
-            self, days: int, currency: str, description: str, amount: str,
-            debit: str, credit: str) \
-            -> tuple[JournalEntryLineItemData, JournalEntryLineItemData]:
-        """Adds a simple journal entry.
-
-        :param days: The number of days before today.
-        :param currency: The currency code.
-        :param description: The description.
-        :param amount: The amount.
-        :param debit: The debit account code.
-        :param credit: The credit account code.
-        :return: The debit line item and credit line item.
-        """
-        debit_item, credit_item = self._couple(
-            description, amount, debit, credit)
-        self._add_journal_entry(JournalEntryData(
-            days, [JournalEntryCurrencyData(
-                currency, [debit_item], [credit_item])]))
-        return debit_item, credit_item

tests/test_site/reset.py

@@ -17,22 +17,25 @@
 """The data reset for the Mia! Accounting demonstration website.
 
 """
+import json
+import typing as t
 from datetime import date, timedelta
+from decimal import Decimal
+from pathlib import Path
 
+import sqlalchemy as sa
 from flask import Flask, Blueprint, url_for, flash, redirect, session, \
-    render_template, current_app
+    render_template
 from flask_babel import lazy_gettext
 
+from accounting.utils.cast import s
 from . import db
-from .auth import admin_required
-from .lib import Accounts, JournalEntryLineItemData, JournalEntryData, \
-    JournalEntryCurrencyData, BaseTestData
+from .auth import User, current_user
 
 bp: Blueprint = Blueprint("reset", __name__, url_prefix="/")
 
 
 @bp.get("reset", endpoint="reset-page")
-@admin_required
 def reset() -> str:
     """Resets the sample data.
 
@@ -42,33 +45,79 @@ def reset() -> str:
 
 
 @bp.post("sample", endpoint="sample")
-@admin_required
 def reset_sample() -> redirect:
     """Resets the sample data.
 
     :return: Redirection to the accounting application.
     """
-    from accounting.utils.cast import s
     __reset_database()
-    SampleData(current_app, "editor").populate()
+    __populate_sample_data()
     flash(s(lazy_gettext(
         "The sample data are emptied and reset successfully.")), "success")
     return redirect(url_for("accounting-report.default"))
 
 
 @bp.post("reset", endpoint="clean-up")
-@admin_required
 def clean_up() -> redirect:
     """Clean-up the database data.
 
     :return: Redirection to the accounting application.
     """
-    from accounting.utils.cast import s
     __reset_database()
+    db.session.commit()
     flash(s(lazy_gettext("The database is emptied successfully.")), "success")
     return redirect(url_for("accounting-report.default"))
 
 
+def __populate_sample_data() -> None:
+    """Populates the sample data.
+
+    :return: None.
+    """
+    from accounting.models import Account, JournalEntry, JournalEntryLineItem
+    file: Path = Path(__file__).parent / "data" / "sample.json"
+    with open(file) as fp:
+        json_data = json.load(fp)
+    today: date = date.today()
+    user: User | None = current_user()
+    assert user is not None
+
+    def filter_journal_entry(data: list[t.Any]) -> dict[str, t.Any]:
+        """Filters the journal entry data from JSON.
+
+        :param data: The journal entry data.
+        :return: The journal entry data from JSON.
+        """
+        return {"id": data[0],
+                "date": today - timedelta(days=data[1]),
+                "no": data[2],
+                "note": data[3],
+                "created_by_id": user.id,
+                "updated_by_id": user.id}
+
+    def filter_line_item(data: list[t.Any]) -> dict[str, t.Any]:
+        """Filters the journal entry line item data from JSON.
+
+        :param data: The journal entry line item data.
+        :return: The journal entry line item data from JSON.
+        """
+        return {"id": data[0],
+                "journal_entry_id": data[1],
+                "original_line_item_id": data[2],
+                "is_debit": data[3],
+                "no": data[4],
+                "account_id": Account.find_by_code(data[5]).id,
+                "currency_code": data[6],
+                "description": data[7],
+                "amount": Decimal(data[8])}
+
+    db.session.execute(sa.insert(JournalEntry),
+                       [filter_journal_entry(x) for x in json_data[0]])
+    db.session.execute(sa.insert(JournalEntryLineItem),
+                       [filter_line_item(x) for x in json_data[1]])
+    db.session.commit()
+
+
 def __reset_database() -> None:
     """Resets the database.
 
@@ -92,273 +141,6 @@ def __reset_database() -> None:
     init_base_accounts_command()
     init_accounts_command(session["user"])
     init_currencies_command(session["user"])
-    db.session.commit()
-
-
-class SampleData(BaseTestData):
-    """The sample data."""
-
-    def _init_data(self) -> None:
-        self.__add_recurring()
-        self.__add_offsets()
-        self.__add_meals()
-
-    def __add_recurring(self) -> None:
-        """Adds the recurring data.
-
-        :return: None.
-        """
-        self.__add_usd_recurring()
-        self.__add_twd_recurring()
-
-    def __add_usd_recurring(self) -> None:
-        """Adds the recurring data in USD.
-
-        :return: None.
-        """
-        today: date = date.today()
-        days: int
-        year: int
-        month: int
-
-        # Recurring in USD
-        j_date: date = date(today.year - 5, today.month, today.day)
-        j_date = j_date + timedelta(days=(4 - j_date.weekday()))
-        days = (today - j_date).days
-        while True:
-            if days < 0:
-                break
-            self.__add_journal_entry(
-                days, "USD", "2600",
-                Accounts.BANK, "Transfer", Accounts.SERVICE, "Payroll")
-
-            days = days - 1
-            if days < 0:
-                break
-            self.__add_journal_entry(
-                days, "USD", "1200",
-                Accounts.CASH, None, Accounts.BANK, "Withdraw")
-            days = days - 13
-
-        year = today.year - 5
-        month = today.month
-        while True:
-            month = month + 1
-            if month > 12:
-                year = year + 1
-                month = 1
-            days = (today - date(year, month, 1)).days
-            if days < 0:
-                break
-            self.__add_journal_entry(
-                days, "USD", "1800",
-                Accounts.RENT_EXPENSE, "Rent", Accounts.BANK, "Transfer")
-
-    def __add_twd_recurring(self) -> None:
-        """Adds the recurring data in TWD.
-
-        :return: None.
-        """
-        today: date = date.today()
-
-        year: int = today.year - 5
-        month: int = today.month
-        while True:
-            days: int = (today - date(year, month, 5)).days
-            if days < 0:
-                break
-            self.__add_journal_entry(
-                days, "TWD", "50000",
-                Accounts.BANK, "薪資轉帳", Accounts.SERVICE, "薪水")
-
-            days = days - 1
-            if days < 0:
-                break
-            self.__add_journal_entry(
-                days, "TWD", "25000",
-                Accounts.CASH, None, Accounts.BANK, "提款")
-
-            days = days - 4
-            if days < 0:
-                break
-            self.__add_journal_entry(
-                days, "TWD", "18000",
-                Accounts.RENT_EXPENSE, "房租", Accounts.BANK, "轉帳")
-
-            month = month + 1
-            if month > 12:
-                year = year + 1
-                month = 1
-
-    def __add_offsets(self) -> None:
-        """Adds the offset data.
-
-        :return: None.
-        """
-        days: int
-        year: int
-        month: int
-        description: str
-        line_item_or: JournalEntryLineItemData
-        line_item_of: JournalEntryLineItemData
-
-        # Full offset and unmatched in USD
-        description = "Speaking—Institute"
-        line_item_or = JournalEntryLineItemData(
-            Accounts.RECEIVABLE, description, "120")
-        self._add_journal_entry(JournalEntryData(
-            40, [JournalEntryCurrencyData(
-                "USD", [line_item_or], [JournalEntryLineItemData(
-                    Accounts.SERVICE, description, "120")])]))
-        line_item_of = JournalEntryLineItemData(
-            Accounts.RECEIVABLE, description, "120",
-            original_line_item=line_item_or)
-        self._add_journal_entry(JournalEntryData(
-            5, [JournalEntryCurrencyData(
-                "USD", [JournalEntryLineItemData(
-                    Accounts.BANK, description, "120")],
-                [line_item_of])]))
-        self.__add_journal_entry(
-            30, "USD", "120",
-            Accounts.BANK, description, Accounts.SERVICE, description)
-
-        # Partial offset in USD
-        line_item_or = JournalEntryLineItemData(
-            Accounts.PAYABLE, "Computer", "1600")
-        self._add_journal_entry(JournalEntryData(
-            60, [JournalEntryCurrencyData(
-                "USD", [JournalEntryLineItemData(
-                    Accounts.MACHINERY, "Computer", "1600")],
-                [line_item_or])]))
-        line_item_of = JournalEntryLineItemData(
-            Accounts.PAYABLE, "Computer", "800",
-            original_line_item=line_item_or)
-        self._add_journal_entry(JournalEntryData(
-            35, [JournalEntryCurrencyData(
-                "USD", [line_item_of], [JournalEntryLineItemData(
-                    Accounts.BANK, "Computer", "800")])]))
-        line_item_of = JournalEntryLineItemData(
-            Accounts.PAYABLE, "Computer", "400",
-            original_line_item=line_item_or)
-        self._add_journal_entry(JournalEntryData(
-            10, [JournalEntryCurrencyData(
-                "USD", [line_item_of], [JournalEntryLineItemData(
-                    Accounts.CASH, "Computer", "400")])]))
-
-        # Full offset and unmatched in TWD
-        description = "演講費—母校"
-        line_item_or = JournalEntryLineItemData(
-            Accounts.RECEIVABLE, description, "3000")
-        self._add_journal_entry(JournalEntryData(
-            45, [JournalEntryCurrencyData(
-                "TWD", [line_item_or], [JournalEntryLineItemData(
-                    Accounts.SERVICE, description, "3000")])]))
-        line_item_of = JournalEntryLineItemData(
-            Accounts.RECEIVABLE, description, "3000",
-            original_line_item=line_item_or)
-        self._add_journal_entry(JournalEntryData(
-            6, [JournalEntryCurrencyData(
-                "TWD", [JournalEntryLineItemData(
-                    Accounts.BANK, description, "3000")],
-                [line_item_of])]))
-        self.__add_journal_entry(
-            25, "TWD", "3000",
-            Accounts.BANK, description, Accounts.SERVICE, description)
-
-        # Partial offset in TWD
-        line_item_or = JournalEntryLineItemData(
-            Accounts.PAYABLE, "手機", "30000")
-        self._add_journal_entry(JournalEntryData(
-            55, [JournalEntryCurrencyData(
-                "TWD", [JournalEntryLineItemData(
-                    Accounts.MACHINERY, "手機", "30000")],
-                [line_item_or])]))
-        line_item_of = JournalEntryLineItemData(
-            Accounts.PAYABLE, "手機", "16000",
-            original_line_item=line_item_or)
-        self._add_journal_entry(JournalEntryData(
-            27, [JournalEntryCurrencyData(
-                "TWD", [line_item_of], [JournalEntryLineItemData(
-                    Accounts.BANK, "手機", "16000")])]))
-        line_item_of = JournalEntryLineItemData(
-            Accounts.PAYABLE, "手機", "6000",
-            original_line_item=line_item_or)
-        self._add_journal_entry(JournalEntryData(
-            8, [JournalEntryCurrencyData(
-                "TWD", [line_item_of], [JournalEntryLineItemData(
-                    Accounts.CASH, "手機", "6000")])]))
-
-    def __add_meals(self) -> None:
-        """Adds the meal data.
-
-        :return: None.
-        """
-        days = 60
-        while days >= 0:
-            # Meals in USD
-            if days % 4 == 2:
-                self.__add_journal_entry(
-                    days, "USD", "2.9",
-                    Accounts.MEAL, "Lunch—Coffee", Accounts.CASH, None)
-            else:
-                self.__add_journal_entry(
-                    days, "USD", "3.9",
-                    Accounts.MEAL, "Lunch—Coffee", Accounts.CASH, None)
-
-            if days % 15 == 3:
-                self.__add_journal_entry(
-                    days, "USD", "5.45",
-                    Accounts.MEAL, "Dinner—Pizza",
-                    Accounts.PAYABLE, "Dinner—Pizza")
-            else:
-                self.__add_journal_entry(
-                    days, "USD", "5.9",
-                    Accounts.MEAL, "Dinner—Pasta", Accounts.CASH, None)
-
-            # Meals in TWD
-            if days % 5 == 3:
-                self.__add_journal_entry(
-                    days, "TWD", "125",
-                    Accounts.MEAL, "午餐—鄰家咖啡", Accounts.CASH, None)
-            else:
-                self.__add_journal_entry(
-                    days, "TWD", "80",
-                    Accounts.MEAL, "午餐—便當", Accounts.CASH, None)
-
-            if days % 15 == 3:
-                self.__add_journal_entry(
-                    days, "TWD", "320",
-                    Accounts.MEAL, "晚餐—牛排", Accounts.PAYABLE, "晚餐—牛排")
-            else:
-                self.__add_journal_entry(
-                    days, "TWD", "100",
-                    Accounts.MEAL, "晚餐—自助餐", Accounts.CASH, None)
-
-            days = days - 1
-
-    def __add_journal_entry(
-            self, days: int, currency: str, amount: str,
-            debit_account: str, debit_description: str | None,
-            credit_account: str, credit_description: str | None) -> None:
-        """Adds a simple journal entry.
-
-        :param days: The number of days before today.
-        :param currency: The currency code.
-        :param amount: The amount.
-        :param debit_account: The debit account code.
-        :param debit_description: The debit description.
-        :param credit_account: The credit account code.
-        :param credit_description: The credit description.
-        :return: None.
-        """
-        self._add_journal_entry(JournalEntryData(
-            days,
-            [JournalEntryCurrencyData(
-                currency,
-                [JournalEntryLineItemData(
-                    debit_account, debit_description, amount)],
-                [JournalEntryLineItemData(
-                    credit_account, credit_description, amount)])]))
 
 
 def init_app(app: Flask) -> None:
@@ -368,3 +150,4 @@ def init_app(app: Flask) -> None:
     :return: None.
     """
     app.register_blueprint(bp)
+

tests/test_unmatched_offset.py

@@ -23,9 +23,8 @@ import httpx
 from flask import Flask
 
 from test_site import db
-from test_site.lib import JournalEntryCurrencyData, JournalEntryData, \
-    BaseTestData
-from testlib import create_test_app, get_client, Accounts
+from testlib import create_test_app, get_client, Accounts, \
+    JournalEntryCurrencyData, JournalEntryData, BaseTestData
 
 PREFIX: str = "/accounting/unmatched-offsets"
 """The URL prefix for the unmatched offset management."""

tests/testlib.py

@@ -19,13 +19,21 @@
 """
 from __future__ import annotations
 
+import json
 import re
 import typing as t
+from abc import ABC, abstractmethod
+from datetime import date, timedelta
+from secrets import randbelow
+
+from decimal import Decimal
+import sqlalchemy as sa
 
 import httpx
 from flask import Flask, render_template_string
 
-from test_site import create_app
+from test_site import create_app, db
+from test_site.auth import User
 
 TEST_SERVER: str = "https://testserver"
 """The test server URI."""
@@ -155,3 +163,334 @@ def match_journal_entry_detail(location: str) -> int:
         r"^/accounting/journal-entries/(\d+)\?next=%2F_next", location)
     assert m is not None
     return int(m.group(1))
+
+
+class JournalEntryLineItemData:
+    """The journal entry line item data."""
+
+    def __init__(self, account: str, description: str | None, amount: str,
+                 original_line_item: JournalEntryLineItemData | None = None):
+        """Constructs the journal entry line item data.
+
+        :param account: The account code.
+        :param description: The description.
+        :param amount: The amount.
+        :param original_line_item: The original journal entry line item.
+        """
+        self.journal_entry: JournalEntryData | None = None
+        self.id: int = -1
+        self.no: int = -1
+        self.original_line_item: JournalEntryLineItemData | None \
+            = original_line_item
+        self.account: str = account
+        self.description: str | None = description
+        self.amount: Decimal = Decimal(amount)
+
+    def form(self, prefix: str, debit_credit: str, index: int,
+             is_update: bool) -> dict[str, str]:
+        """Returns the line item as form data.
+
+        :param prefix: The prefix of the form fields.
+        :param debit_credit: Either "debit" or "credit".
+        :param index: The line item index.
+        :param is_update: True for an update operation, or False otherwise
+        :return: The form data.
+        """
+        prefix = f"{prefix}-{debit_credit}-{index}"
+        form: dict[str, str] = {f"{prefix}-account_code": self.account,
+                                f"{prefix}-description": self.description,
+                                f"{prefix}-amount": str(self.amount)}
+        if is_update and self.id != -1:
+            form[f"{prefix}-id"] = str(self.id)
+        form[f"{prefix}-no"] = str(index) if self.no == -1 else str(self.no)
+        if self.original_line_item is not None:
+            assert self.original_line_item.id != -1
+            form[f"{prefix}-original_line_item_id"] \
+                = str(self.original_line_item.id)
+        return form
+
+
+class JournalEntryCurrencyData:
+    """The journal entry currency data."""
+
+    def __init__(self, currency: str, debit: list[JournalEntryLineItemData],
+                 credit: list[JournalEntryLineItemData]):
+        """Constructs the journal entry currency data.
+
+        :param currency: The currency code.
+        :param debit: The debit line items.
+        :param credit: The credit line items.
+        """
+        self.code: str = currency
+        self.debit: list[JournalEntryLineItemData] = debit
+        self.credit: list[JournalEntryLineItemData] = credit
+
+    def form(self, index: int, is_update: bool) -> dict[str, str]:
+        """Returns the currency as form data.
+
+        :param index: The currency index.
+        :param is_update: True for an update operation, or False otherwise
+        :return: The form data.
+        """
+        prefix: str = f"currency-{index}"
+        form: dict[str, str] = {f"{prefix}-code": self.code}
+        for i in range(len(self.debit)):
+            form.update(self.debit[i].form(prefix, "debit", i + 1, is_update))
+        for i in range(len(self.credit)):
+            form.update(self.credit[i].form(prefix, "credit", i + 1,
+                                            is_update))
+        return form
+
+
+class JournalEntryData:
+    """The journal entry data."""
+
+    def __init__(self, days: int, currencies: list[JournalEntryCurrencyData]):
+        """Constructs a journal entry.
+
+        :param days: The number of days before today.
+        :param currencies: The journal entry currency data.
+        """
+        self.id: int = -1
+        self.days: int = days
+        self.currencies: list[JournalEntryCurrencyData] = currencies
+        self.note: str | None = None
+        for currency in self.currencies:
+            for line_item in currency.debit:
+                line_item.journal_entry = self
+            for line_item in currency.credit:
+                line_item.journal_entry = self
+
+    def new_form(self, csrf_token: str) -> dict[str, str]:
+        """Returns the journal entry as a creation form.
+
+        :param csrf_token: The CSRF token.
+        :return: The journal entry as a creation form.
+        """
+        return self.__form(csrf_token, is_update=False)
+
+    def update_form(self, csrf_token: str) -> dict[str, str]:
+        """Returns the journal entry as an update form.
+
+        :param csrf_token: The CSRF token.
+        :return: The journal entry as an update form.
+        """
+        return self.__form(csrf_token, is_update=True)
+
+    def __form(self, csrf_token: str, is_update: bool = False) \
+            -> dict[str, str]:
+        """Returns the journal entry as a form.
+
+        :param csrf_token: The CSRF token.
+        :param is_update: True for an update operation, or False otherwise
+        :return: The journal entry as a form.
+        """
+        journal_entry_date: date = date.today() - timedelta(days=self.days)
+        form: dict[str, str] = {"csrf_token": csrf_token,
+                                "next": NEXT_URI,
+                                "date": journal_entry_date.isoformat()}
+        for i in range(len(self.currencies)):
+            form.update(self.currencies[i].form(i + 1, is_update))
+        if self.note is not None:
+            form["note"] = self.note
+        return form
+
+
+class BaseTestData(ABC):
+    """The base test data."""
+
+    def __init__(self, app: Flask, username: str):
+        """Constructs the test data.
+
+        :param app: The Flask application.
+        :param username: The username.
+        """
+        self.__app: Flask = app
+        with self.__app.app_context():
+            current_user: User | None = User.query\
+                .filter(User.username == username).first()
+            assert current_user is not None
+            self.__current_user_id: int = current_user.id
+            self.__journal_entries: list[dict[str, t.Any]] = []
+            self.__line_items: list[dict[str, t.Any]] = []
+            self._init_data()
+
+    @abstractmethod
+    def _init_data(self) -> None:
+        """Initializes the test data.
+
+        :return: None
+        """
+
+    def populate(self) -> None:
+        """Populates the data into the database.
+
+        :return: None
+        """
+        from accounting.models import JournalEntry, JournalEntryLineItem
+        with self.__app.app_context():
+            db.session.execute(sa.insert(JournalEntry), self.__journal_entries)
+            db.session.execute(sa.insert(JournalEntryLineItem),
+                               self.__line_items)
+            db.session.commit()
+
+    def json(self) -> str:
+        """Returns the data as JSON.
+
+        :return: The JSON string.
+        """
+        from accounting.models import Account
+        today: date = date.today()
+
+        def filter_journal_entry(data: dict[str, t.Any]) -> list[t.Any]:
+            """Filters the journal entry data for JSON encoding.
+
+            :param data: The journal entry data.
+            :return: The journal entry data for JSON encoding.
+            """
+            data = data.copy()
+            data["date"] = (today - data["date"]).days
+            del data["created_by_id"]
+            del data["updated_by_id"]
+            return [data[x] for x in ["id", "date", "no", "note"]]
+
+        def filter_line_item(data: dict[str, t.Any]) -> list[t.Any]:
+            """Filters the journal entry line item data for JSON encoding.
+
+            :param data: The journal entry line item data.
+            :return: The journal entry line item data for JSON encoding.
+            """
+            data = data.copy()
+            with self.__app.app_context():
+                data["account_id"] \
+                    = db.session.get(Account, data["account_id"]).code
+            data["amount"] = str(data["amount"])
+            if "original_line_item_id" not in data:
+                data["original_line_item_id"] = None
+            return [data[x] for x in ["id", "journal_entry_id",
+                                      "original_line_item_id", "is_debit",
+                                      "no", "account_id", "currency_code",
+                                      "description", "amount"]]
+
+        return json.dumps(
+            [[filter_journal_entry(x) for x in self.__journal_entries],
+             [filter_line_item(x) for x in self.__line_items]],
+            ensure_ascii=False, separators=(",", ":"))
+
+    @staticmethod
+    def _couple(description: str, amount: str, debit: str, credit: str) \
+            -> tuple[JournalEntryLineItemData, JournalEntryLineItemData]:
+        """Returns a couple of debit-credit line items.
+
+        :param description: The description.
+        :param amount: The amount.
+        :param debit: The debit account code.
+        :param credit: The credit account code.
+        :return: The debit line item and credit line item.
+        """
+        return JournalEntryLineItemData(debit, description, amount),\
+            JournalEntryLineItemData(credit, description, amount)
+
+    def _add_journal_entry(self, journal_entry_data: JournalEntryData) -> None:
+        """Adds a journal entry.
+
+        :param journal_entry_data: The journal entry data.
+        :return: None.
+        """
+        from accounting.models import Account
+        existing_j_id: set[int] = {x["id"] for x in self.__journal_entries}
+        existing_l_id: set[int] = {x["id"] for x in self.__line_items}
+        journal_entry_data.id = self.__new_id(existing_j_id)
+        j_date: date = date.today() - timedelta(days=journal_entry_data.days)
+        self.__journal_entries.append(
+            {"id": journal_entry_data.id,
+             "date": j_date,
+             "no": self.__next_j_no(j_date),
+             "note": journal_entry_data.note,
+             "created_by_id": self.__current_user_id,
+             "updated_by_id": self.__current_user_id})
+        debit_no: int = 0
+        credit_no: int = 0
+        for currency in journal_entry_data.currencies:
+            for line_item in currency.debit:
+                account: Account | None \
+                    = Account.find_by_code(line_item.account)
+                assert account is not None
+                debit_no = debit_no + 1
+                line_item.id = self.__new_id(existing_l_id)
+                data: dict[str, t.Any] \
+                    = {"id": line_item.id,
+                       "journal_entry_id": journal_entry_data.id,
+                       "is_debit": True,
+                       "no": debit_no,
+                       "account_id": account.id,
+                       "currency_code": currency.code,
+                       "description": line_item.description,
+                       "amount": line_item.amount}
+                if line_item.original_line_item is not None:
+                    data["original_line_item_id"] \
+                        = line_item.original_line_item.id
+                self.__line_items.append(data)
+            for line_item in currency.credit:
+                account: Account | None \
+                    = Account.find_by_code(line_item.account)
+                assert account is not None
+                credit_no = credit_no + 1
+                line_item.id = self.__new_id(existing_l_id)
+                data: dict[str, t.Any] \
+                    = {"id": line_item.id,
+                       "journal_entry_id": journal_entry_data.id,
+                       "is_debit": False,
+                       "no": credit_no,
+                       "account_id": account.id,
+                       "currency_code": currency.code,
+                       "description": line_item.description,
+                       "amount": line_item.amount}
+                if line_item.original_line_item is not None:
+                    data["original_line_item_id"] \
+                        = line_item.original_line_item.id
+                self.__line_items.append(data)
+
+    @staticmethod
+    def __new_id(existing_id: set[int]) -> int:
+        """Generates and returns a new random unique ID.
+
+        :param existing_id: The existing ID.
+        :return: The newly-generated random unique ID.
+        """
+        while True:
+            obj_id: int = 100000000 + randbelow(900000000)
+            if obj_id not in existing_id:
+                existing_id.add(obj_id)
+                return obj_id
+
+    def __next_j_no(self, j_date: date) -> int:
+        """Returns the next journal entry number in a day.
+
+        :param j_date: The journal entry date.
+        :return: The next journal entry number.
+        """
+        existing: set[int] = {x["no"] for x in self.__journal_entries
+                              if x["date"] == j_date}
+        return 1 if len(existing) == 0 else max(existing) + 1
+
+    def _add_simple_journal_entry(
+            self, days: int, currency: str, description: str, amount: str,
+            debit: str, credit: str) \
+            -> tuple[JournalEntryLineItemData, JournalEntryLineItemData]:
+        """Adds a simple journal entry.
+
+        :param days: The number of days before today.
+        :param currency: The currency code.
+        :param description: The description.
+        :param amount: The amount.
+        :param debit: The debit account code.
+        :param credit: The credit account code.
+        :return: The debit line item and credit line item.
+        """
+        debit_item, credit_item = self._couple(
+            description, amount, debit, credit)
+        self._add_journal_entry(JournalEntryData(
+            days, [JournalEntryCurrencyData(
+                currency, [debit_item], [credit_item])]))
+        return debit_item, credit_item