Advanced to version 1.4.1.

.readthedocs.yaml

@@ -0,0 +1,40 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/5
+
+#  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.
+
+# .readthedocs.yaml
+# Read the Docs configuration file
+# See https://docs.readthedocs.io/en/stable/config-file/v2.html for details
+
+# Required
+version: 2
+
+# Set the version of Python and other tools you might need
+build:
+  os: ubuntu-22.04
+  tools:
+    python: "3.11"
+
+# Build documentation in the docs/ directory with Sphinx
+
+# If using Sphinx, optionally build your docs in additional formats such as PDF
+formats: all
+
+# Optionally declare the Python requirements required to build your docs
+python:
+   install:
+   - method: pip
+     path: .

MANIFEST.in

@@ -15,17 +15,14 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
+recursive-include src/accounting/static *
 exclude src/accounting/static/js/dummy.js
-include src/accounting/translations/*
-include src/accounting/translations/*/LC_MESSAGES/*
-include docs/*
-include docs/source/*
-include docs/source/_static/*
-include docs/source/_templates/*
-include tests/*
+recursive-include src/accounting/templates *
+recursive-include src/accounting/translations *
+recursive-include src/accounting/data *
+recursive-include docs *
+recursive-exclude docs/build *
+recursive-include tests *
 exclude tests/test_temp.py
-include tests/test_site/*
-include tests/test_site/static/*
-include tests/test_site/templates/*
-include tests/test_site/translations/*
-include tests/test_site/translations/*/LC_MESSAGES/*
+recursive-exclude tests *.pyc
+recursive-exclude tests/instance *

README.rst

@@ -6,28 +6,162 @@ Mia! Accounting
 Description
 ===========
 
-This is the Mia! Accounting project.  It is an accounting
-module for the Flask_ applications.
+*Mia! Accounting* is an accounting module for Flask_ applications.
+It is designed both for mobile and desktop environments.  It
+implements `double-entry bookkeeping`_.  It generates the following
+accounting reports:
+
+* Trial balance
+* Income statement
+* Balance sheet
+
+In addition, *Mia! Accounting* tracks offsets for unpaid payables and
+receivables.
 
 
-Install
-=======
+Live Demonstration and Test Site
+================================
 
-Install ``mia-accounting`` with ``pip``.
+There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
+same code as the `test site`_ in the `source distribution`_.  It is
+the simplest website that works with *Mia! Accounting*.  It is also
+used in the automatic tests.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
+Installation
+============
+
+Install *Mia! Accounting* with ``pip``:
 
 ::
 
     pip install mia-accounting
 
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
 
-Usage
-=====
 
-This needs to be done.  Currently, you can refer to the test site
-located in the test directory on the `Mia! Accounting repository`_.
+Prerequisites
+=============
 
-The test site is running as the
-`live demonstration for Mia! Accounting`_.
+You need a running Flask application with database user login.
+The primary key of the user data model must be integer.  You also
+need at least one user.
+
+The following front-end JavaScript libraries must be loaded.  You may
+download it locally or use CDN_.
+
+* Bootstrap_ 5.2.3 or above
+* FontAwesome_ 6.2.1 or above
+* `Decimal.js`_ 6.4.3 or above
+* `Tempus-Dominus`_ 6.4.3 or above
+
+
+Configuration
+=============
+
+You need to pass the Flask *app* and an implementation of
+`UserUtilityInterface`_ to the `init_app`_ function.
+``UserUtilityInterface`` contains everything *Mia! Accounting* needs.
+
+The following is an example configuration for *Mia! Accounting*.
+
+::
+
+    from flask import Response, redirect
+    from .auth import current_user()
+    from .modules import User
+
+    def create_app(test_config=None) -> Flask:
+        app: Flask = Flask(__name__)
+
+        ... (Configuration of SQLAlchemy, CSRF, Babel_JS, ... etc) ...
+
+        import accounting
+
+        class UserUtils(accounting.UserUtilityInterface[User]):
+
+            def can_view(self) -> bool:
+                return True
+
+            def can_edit(self) -> bool:
+                return "editor" in current_user().roles
+
+            def can_admin(self) -> bool:
+                return current_user().is_admin
+
+            def unauthorized(self) -> Response:
+                return redirect("/login")
+
+            @property
+            def cls(self) -> t.Type[User]:
+                return User
+
+            @property
+            def pk_column(self) -> Column:
+                return User.id
+
+            @property
+            def current_user(self) -> User | None:
+                return current_user()
+
+            def get_by_username(self, username: str) -> User | None:
+                return User.query.filter(User.username == username).first()
+
+            def get_pk(self, user: User) -> int:
+                return user.id
+
+        accounting.init_app(app, UserUtils())
+
+        ... (Any other configuration) ...
+
+        return app
+
+
+Database Initialization
+=======================
+
+After the configuration, run the ``accounting-init-db`` console
+command to initialize the accounting database.  You need to specify
+the username of a user as the data creator.
+
+::
+
+    % flask --app myapp accounting-init-db -u username
+
+
+Navigation Menu
+===============
+
+Include the navigation menu in the `Bootstrap navigation bar`_ in your
+base template:
+
+::
+
+    <nav class="navbar navbar-expand-lg bg-body-tertiary bg-dark navbar-dark">
+      <div class="container-fluid">
+        ...
+        <div id="collapsible-navbar" class="collapse navbar-collapse">
+          <ul class="navbar-nav me-auto mb-2 mb-lg-0">
+            ...
+            {% include "accounting/include/nav.html" %}
+            ...
+          </ul>
+          ...
+        </div>
+      </div>
+    </nav>
+
+Check your Flask application and see how it works.
+
+
+Documentation
+=============
+
+Refer to the `documentation on Read the Docs`_.
 
 
 Copyright
@@ -55,6 +189,21 @@ Authors
 | imacat@mail.imacat.idv.tw
 | 2023/1/27
 
+
 .. _Flask: https://flask.palletsprojects.com
-.. _Mia! Accounting repository: https://github.com/imacat/mia-accounting
-.. _live demonstration for Mia! Accounting: https://accounting.imacat.idv.tw
+.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
+.. _live demonstration: https://accounting.imacat.idv.tw
+.. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
+.. _source distribution: https://pypi.org/project/mia-accounting/#files
+.. _PyPI project page: https://pypi.org/project/mia-accounting
+.. _release page: https://github.com/imacat/mia-accounting/releases
+.. _Git repository: https://github.com/imacat/mia-accounting
+.. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
+.. _Bootstrap: https://getbootstrap.com
+.. _FontAwesome: https://fontawesome.com
+.. _Decimal.js: https://mikemcl.github.io/decimal.js
+.. _Tempus-Dominus: https://getdatepicker.com
+.. _UserUtilityInterface: https://mia-accounting.readthedocs.io/en/latest/accounting.utils.html#accounting.utils.user.UserUtilityInterface
+.. _init_app: https://mia-accounting.readthedocs.io/en/latest/accounting.html#accounting.init_app
+.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/
+.. _documentation on Read the Docs: https://mia-accounting.readthedocs.io

docs/source/accounting.journal_entry.utils.rst

@@ -20,14 +20,6 @@ accounting.journal\_entry.utils.description\_editor module
    :undoc-members:
    :show-inheritance:
 
-accounting.journal\_entry.utils.offset\_alias module
-----------------------------------------------------
-
-.. automodule:: accounting.journal_entry.utils.offset_alias
-   :members:
-   :undoc-members:
-   :show-inheritance:
-
 accounting.journal\_entry.utils.operators module
 ------------------------------------------------
 

docs/source/accounting.report.reports.rst

@@ -60,6 +60,38 @@ accounting.report.reports.trial\_balance module
    :undoc-members:
    :show-inheritance:
 
+accounting.report.reports.unapplied module
+------------------------------------------
+
+.. automodule:: accounting.report.reports.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unapplied\_accounts module
+----------------------------------------------------
+
+.. automodule:: accounting.report.reports.unapplied_accounts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unmatched module
+------------------------------------------
+
+.. automodule:: accounting.report.reports.unmatched
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.reports.unmatched\_accounts module
+----------------------------------------------------
+
+.. automodule:: accounting.report.reports.unmatched_accounts
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 Module contents
 ---------------
 

docs/source/accounting.report.utils.rst

@@ -28,6 +28,14 @@ accounting.report.utils.csv\_export module
    :undoc-members:
    :show-inheritance:
 
+accounting.report.utils.offset\_matcher module
+----------------------------------------------
+
+.. automodule:: accounting.report.utils.offset_matcher
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.report.utils.option\_link module
 -------------------------------------------
 
@@ -52,6 +60,22 @@ accounting.report.utils.report\_type module
    :undoc-members:
    :show-inheritance:
 
+accounting.report.utils.unapplied module
+----------------------------------------
+
+.. automodule:: accounting.report.utils.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.report.utils.unmatched module
+----------------------------------------
+
+.. automodule:: accounting.report.utils.unmatched
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.report.utils.urls module
 -----------------------------------
 

docs/source/accounting.rst

@@ -18,6 +18,14 @@ Subpackages
 Submodules
 ----------
 
+accounting.commands module
+--------------------------
+
+.. automodule:: accounting.commands
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.forms module
 -----------------------
 

docs/source/accounting.utils.rst

@@ -44,6 +44,14 @@ accounting.utils.next\_uri module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.offset\_alias module
+-------------------------------------
+
+.. automodule:: accounting.utils.offset_alias
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.options module
 -------------------------------
 

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 = '0.11.0'
+release = '1.4.1'
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration

docs/source/examples.rst

@@ -0,0 +1,61 @@
+Examples
+========
+
+
+.. _example-userutils:
+
+An Example Configuration
+------------------------
+
+The following is an example configuration for *Mia! Accounting*.
+
+::
+
+    from flask import Response, redirect
+    from .auth import current_user()
+    from .modules import User
+
+    def create_app(test_config=None) -> Flask:
+        app: Flask = Flask(__name__)
+
+        ... (Configuration of SQLAlchemy, CSRF, Babel_JS, ... etc) ...
+
+        import accounting
+
+        class UserUtils(accounting.UserUtilityInterface[User]):
+
+            def can_view(self) -> bool:
+                return True
+
+            def can_edit(self) -> bool:
+                return "editor" in current_user().roles
+
+            def can_admin(self) -> bool:
+                return current_user().is_admin
+
+            def unauthorized(self) -> Response:
+                return redirect("/login")
+
+            @property
+            def cls(self) -> t.Type[User]:
+                return User
+
+            @property
+            def pk_column(self) -> Column:
+                return User.id
+
+            @property
+            def current_user(self) -> User | None:
+                return current_user()
+
+            def get_by_username(self, username: str) -> User | None:
+                return User.query.filter(User.username == username).first()
+
+            def get_pk(self, user: User) -> int:
+                return user.id
+
+        accounting.init_app(app, UserUtils())
+
+        ... (Any other configuration) ...
+
+        return app

docs/source/history.rst

@@ -0,0 +1,57 @@
+History
+=======
+
+I created my own private accounting application in Perl_/mod_perl_ in
+2007, as part of my personal website.  The first revision was made
+using Perl/Mojolicious_ in 2019, with the aim of making it
+mobile-friendly using Bootstrap_, and with modern back-end and
+front-end technologies such as jQuery.
+
+The second revision was done in Python_/Django_ in 2020, as I was
+looking to change my career from PHP_/Laravel_ to Python, but lacked
+experience with large Python projects.  I needed something in my
+portfolio and decided to work on the somewhat outdated Mojolicious
+project.
+
+Despite having no prior experience with Django, I spent two months
+working late nights to create the `Mia! Accounting Django`_
+application.  It took me another 1.5 months to make it an independent
+module, which I later released as an open source project on PyPI.
+
+The application worked nicely for my household bookkeeping for two
+years.  However, new demands arose over time, especially with tracking
+payables and receivables.  This was critical `during the pandemic`_ as
+more payments were made online with credit cards.
+
+The biggest issue I encountered was with
+`Django's MTV architectural pattern`_.  Django takes over the control
+flow.  I had to override several parts of the `class-based views`_ for
+different but yet simple control flow logic.  In the end, it became
+very difficult to track whether things went wrong because I overrode
+something or because it just wouldn't work with the basic assumption
+of the class-based views.  By the time I realized it, it was too late
+for me to drop Django's MTV and rewrite everything from class-based
+views to function-based views.
+
+Therefore, I decided to turn to microframeworks_ like Flask_.   After
+working with modularized Flask and FastAPI_ applications for two
+years, I returned to the project and wrote its third revision using
+Flask in 2023.
+
+
+.. _Perl: https://www.perl.org
+.. _mod_perl: https://perl.apache.org
+.. _Mojolicious: https://mojolicious.org
+.. _Bootstrap: https://getbootstrap.com
+.. _jQuery: https://jquery.com
+.. _Python: https://www.python.org
+.. _Django: https://www.djangoproject.com
+.. _PHP: https://www.php.net
+.. _Laravel: https://laravel.com
+.. _Mia! Accounting Django: https://github.com/imacat/mia-accounting-django
+.. _during the pandemic: https://en.wikipedia.org/wiki/COVID-19_pandemic
+.. _FastAPI: https://fastapi.tiangolo.com
+.. _Django's MTV architectural pattern: https://docs.djangoproject.com/en/dev/faq/general/#django-appears-to-be-a-mvc-framework-but-you-call-the-controller-the-view-and-the-view-the-template-how-come-you-don-t-use-the-standard-names
+.. _class-based views: https://docs.djangoproject.com/en/4.2/topics/class-based-views/
+.. _microframeworks: https://en.wikipedia.org/wiki/Microframework
+.. _Flask: https://flask.palletsprojects.com

docs/source/index.rst

@@ -10,6 +10,11 @@ Welcome to Mia! Accounting's documentation!
    :maxdepth: 2
    :caption: Contents:
 
+   intro
+   accounting
+   examples
+   history
+
 
 
 Indices and tables

docs/source/intro.rst

@@ -0,0 +1,126 @@
+Introduction
+============
+
+*Mia! Accounting* is an accounting module for Flask_ applications.
+It is designed both for mobile and desktop environments.  It
+implements `double-entry bookkeeping`_.  It generates the following
+accounting reports:
+
+* Trial balance
+* Income statement
+* Balance sheet
+
+In addition, *Mia! Accounting* tracks offsets for unpaid payables and
+receivables.
+
+
+Live Demonstration and Test Site
+--------------------------------
+
+There is a `live demonstration`_ for *Mia! Accounting*.  It runs the
+same code as the `test site`_ in the `source distribution`_.  It is
+the simplest website that works with *Mia! Accounting*.  It is also
+used in the automatic tests.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
+Installation
+------------
+
+Install *Mia! Accounting* with ``pip``:
+
+::
+
+    pip install mia-accounting
+
+You may also download from the `PyPI project page`_ or the
+`release page`_ on the `Git repository`_.
+
+
+Prerequisites
+-------------
+
+You need a running Flask application with database user login.
+The primary key of the user data model must be integer.  You also
+need at least one user.
+
+The following front-end JavaScript libraries must be loaded.  You may
+download it locally or use CDN_.
+
+* Bootstrap_ 5.2.3 or above
+* FontAwesome_ 6.2.1 or above
+* `Decimal.js`_ 6.4.3 or above
+* `Tempus-Dominus`_ 6.4.3 or above
+
+
+Configuration
+-------------
+
+You need to pass the Flask *app* and an implementation of
+:py:class:`accounting.utils.user.UserUtilityInterface` to the
+:py:func:`accounting.init_app` function.  ``UserUtilityInterface``
+contains everything *Mia! Accounting* needs.
+
+See an example in :ref:`example-userutils`.
+
+
+Database Initialization
+-----------------------
+
+After the configuration, run the ``accounting-init-db`` console
+command to initialize the accounting database.  You need to specify
+the username of a user as the data creator.
+
+::
+
+    % flask --app myapp accounting-init-db -u username
+
+
+Navigation Menu
+---------------
+
+Include the navigation menu in the `Bootstrap navigation bar`_ in your
+base template:
+
+::
+
+    <nav class="navbar navbar-expand-lg bg-body-tertiary bg-dark navbar-dark">
+      <div class="container-fluid">
+        ...
+        <div id="collapsible-navbar" class="collapse navbar-collapse">
+          <ul class="navbar-nav me-auto mb-2 mb-lg-0">
+            ...
+            {% include "accounting/include/nav.html" %}
+            ...
+          </ul>
+          ...
+        </div>
+      </div>
+    </nav>
+
+Check your Flask application and see how it works.
+
+
+Documentation
+-------------
+
+Refer to the `documentation on Read the Docs`_.
+
+
+.. _Flask: https://flask.palletsprojects.com
+.. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
+.. _live demonstration: https://accounting.imacat.idv.tw
+.. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
+.. _source distribution: https://pypi.org/project/mia-accounting/#files
+.. _PyPI project page: https://pypi.org/project/mia-accounting
+.. _release page: https://github.com/imacat/mia-accounting/releases
+.. _Git repository: https://github.com/imacat/mia-accounting
+.. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
+.. _Bootstrap: https://getbootstrap.com
+.. _FontAwesome: https://fontawesome.com
+.. _Decimal.js: https://mikemcl.github.io/decimal.js
+.. _Tempus-Dominus: https://getdatepicker.com
+.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/
+.. _documentation on Read the Docs: https://mia-accounting.readthedocs.io

pyproject.toml

@@ -1,7 +1,7 @@
 # The Mia! Accounting Project.
 # Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
 
-#  Copyright (c) 2022 imacat.
+#  Copyright (c) 2022-2023 imacat.
 #
 #  Licensed under the Apache License, Version 2.0 (the "License");
 #  you may not use this file except in compliance with the License.
@@ -15,6 +15,51 @@
 #  See the License for the specific language governing permissions and
 #  limitations under the License.
 
+[project]
+name = "mia-accounting"
+version = "1.4.1"
+description = "A Flask accounting module."
+readme = "README.rst"
+requires-python = ">=3.11"
+authors = [
+    {name = "imacat", email = "imacat@mail.imacat.idv.tw"},
+]
+keywords = ["mia", "accounting", "flask"]
+classifiers = [
+    "Programming Language :: Python :: 3",
+    "License :: OSI Approved :: Apache Software License",
+    "Operating System :: OS Independent",
+    "Framework :: Flask",
+    "Topic :: Office/Business :: Financial :: Accounting",
+]
+dependencies = [
+    "flask",
+    "Flask-SQLAlchemy",
+    "Flask-WTF",
+    "Flask-Babel >= 3",
+    "Flask-Babel-JS",
+]
+
+[project.optional-dependencies]
+test = [
+    "unittest",
+    "httpx",
+    "OpenCC",
+]
+
+[project.urls]
+"Documentation" = "https://mia-accounting.readthedocs.io"
+"Repository" = "https://github.com/imacat/mia-accounting"
+"Bug Tracker" = "https://github.com/imacat/mia-accounting/issues"
+"Demonstration" = "https://accounting.imacat.idv.tw"
+
 [build-system]
 requires = ["setuptools>=42"]
 build-backend = "setuptools.build_meta"
+
+[tool.setuptools.exclude-package-data]
+"*" = [
+    "babel.cfg",
+    "*.pot",
+    "*.po",
+]

setup.cfg

@@ -1,56 +0,0 @@
-# The Mia! Accounting Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2022/8/21
-
-#  Copyright (c) 2022-2023 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.
-
-[metadata]
-name = mia-accounting
-version = 0.11.0
-author = imacat
-author_email = imacat@mail.imacat.idv.tw
-description = The Mia! Accounting project.
-long_description = file: README.rst
-long_description_content_type = text/x-rst
-url = https://github.com/imacat/mia-accounting
-project_urls =
-    Bug Tracker = https://github.com/imacat/mia-accounting/issues
-classifiers =
-    Programming Language :: Python :: 3
-    License :: OSI Approved :: Apache Software License
-    Operating System :: OS Independent
-    Framework :: Flask
-    Topic :: Office/Business :: Financial :: Accounting
-
-[options]
-package_dir =
-    = src
-python_requires = >=3.11
-install_requires =
-  flask
-  Flask-SQLAlchemy
-  Flask-WTF
-  Flask-Babel >= 3
-  Flask-Babel-JS
-tests_require =
-  unittest
-  httpx
-  OpenCC
-
-[options.package_data]
-accounting =
-  static/**
-  templates/**
-  translations/*/LC_MESSAGES/*.mo
-  data/**

src/accounting/__init__.py

@@ -61,6 +61,9 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
     bp.add_app_template_global(default_currency_code,
                                "accounting_default_currency_code")
 
+    from .commands import init_db_command
+    app.cli.add_command(init_db_command)
+
     from . import locale
     locale.init_app(app, bp)
 

src/accounting/account/__init__.py

@@ -19,6 +19,8 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_accounts_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
@@ -32,6 +34,3 @@ def init_app(app: Flask, bp: Blueprint) -> None:
 
     from .views import bp as account_bp
     bp.register_blueprint(account_bp, url_prefix="/accounts")
-
-    from .commands import init_accounts_command
-    app.cli.add_command(init_accounts_command)

src/accounting/account/commands.py

@@ -17,44 +17,21 @@
 """The console commands for the account management.
 
 """
-import os
+import typing as t
 from secrets import randbelow
 
 import click
-from flask.cli import with_appcontext
 
 from accounting import db
 from accounting.models import BaseAccount, Account, AccountL10n
-from accounting.utils.user import has_user, get_user_pk
+from accounting.utils.user import get_user_pk
+import sqlalchemy as sa
 
 AccountData = tuple[int, str, int, str, str, str, bool]
 """The format of the account data, as a list of (ID, base account code, number,
 English, Traditional Chinese, Simplified Chinese, is-need-offset) tuples."""
 
 
-def __validate_username(ctx: click.core.Context, param: click.core.Option,
-                        value: str) -> str:
-    """Validates the username for the click console command.
-
-    :param ctx: The console command context.
-    :param param: The console command option.
-    :param value: The username.
-    :raise click.BadParameter: When validation fails.
-    :return: The username.
-    """
-    value = value.strip()
-    if value == "":
-        raise click.BadParameter("Username empty.")
-    if not has_user(value):
-        raise click.BadParameter(f"User {value} does not exist.")
-    return value
-
-
-@click.command("accounting-init-accounts")
-@click.option("-u", "--username", metavar="USERNAME", prompt=True,
-              help="The username.", callback=__validate_username,
-              default=lambda: os.getlogin())
-@with_appcontext
 def init_accounts_command(username: str) -> None:
     """Initializes the accounts."""
     creator_pk: int = get_user_pk(username)
@@ -63,8 +40,6 @@ def init_accounts_command(username: str) -> None:
         .filter(db.func.length(BaseAccount.code) == 4)\
         .order_by(BaseAccount.code).all()
     if len(bases) == 0:
-        click.echo("Please initialize the base accounts with "
-                   "\"flask accounting-init-base\" first.")
         raise click.Abort
 
     existing: list[Account] = Account.query.all()
@@ -73,7 +48,6 @@ def init_accounts_command(username: str) -> None:
     bases_to_add: list[BaseAccount] = [x for x in bases
                                        if x.code not in existing_base_code]
     if len(bases_to_add) == 0:
-        click.echo("No more account to import.")
         return
 
     existing_id: set[int] = {x.id for x in existing}
@@ -89,14 +63,24 @@ def init_accounts_command(username: str) -> None:
                 existing_id.add(new_id)
                 return new_id
 
-    data: list[AccountData] = []
+    data: list[dict[str, t.Any]] = []
+    l10n_data: list[dict[str, t.Any]] = []
     for base in bases_to_add:
         l10n: dict[str, str] = {x.locale: x.title for x in base.l10n}
-        is_need_offset: bool = __is_need_offset(base.code)
-        data.append((get_new_id(), base.code, 1, base.title_l10n,
-                     l10n["zh_Hant"], l10n["zh_Hans"], is_need_offset))
-    __add_accounting_accounts(data, creator_pk)
-    click.echo(F"{len(data)} added.  Accounting accounts initialized.")
+        account_id: int = get_new_id()
+        data.append({"id": account_id,
+                     "base_code": base.code,
+                     "no": 1,
+                     "title_l10n": base.title_l10n,
+                     "is_need_offset": __is_need_offset(base.code),
+                     "created_by_id": creator_pk,
+                     "updated_by_id": creator_pk})
+        for locale in {"zh_Hant", "zh_Hans"}:
+            l10n_data.append({"account_id": account_id,
+                              "locale": locale,
+                              "title": l10n[locale]})
+    db.session.execute(sa.insert(Account), data)
+    db.session.execute(sa.insert(AccountL10n), l10n_data)
 
 
 def __is_need_offset(base_code: str) -> bool:
@@ -108,42 +92,16 @@ def __is_need_offset(base_code: str) -> bool:
     """
     # Assets
     if base_code[0] == "1":
-        if base_code[:3] in {"113", "114", "118", "184"}:
+        if base_code[:3] in {"113", "114", "118", "184", "186"}:
             return True
-        if base_code in {"1411", "1421", "1431", "1441", "1511", "1521",
-                         "1581", "1611", "1851", ""}:
+        if base_code in {"1286", "1411", "1421", "1431", "1441", "1511",
+                         "1521", "1581", "1611", "1851"}:
             return True
         return False
     # Liabilities
     if base_code[0] == "2":
-        if base_code in {"2111", "2114", "2284", "2293"}:
+        if base_code in {"2111", "2114", "2284", "2293", "2861"}:
             return False
         return True
     # Only assets and liabilities need offset
     return False
-
-
-def __add_accounting_accounts(data: list[AccountData], creator_pk: int)\
-        -> None:
-    """Adds the accounts.
-
-    :param data: A list of (base code, number, title) tuples.
-    :param creator_pk: The primary key of the creator.
-    :return: None.
-    """
-    accounts: list[Account] = [Account(id=x[0],
-                                       base_code=x[1],
-                                       no=x[2],
-                                       title_l10n=x[3],
-                                       is_need_offset=x[6],
-                                       created_by_id=creator_pk,
-                                       updated_by_id=creator_pk)
-                               for x in data]
-    l10n: list[AccountL10n] = [AccountL10n(account_id=x[0],
-                                           locale=y[0],
-                                           title=y[1])
-                               for x in data
-                               for y in (("zh_Hant", x[4]), ("zh_Hans", x[5]))]
-    db.session.bulk_save_objects(accounts)
-    db.session.bulk_save_objects(l10n)
-    db.session.commit()

src/accounting/account/views.py

@@ -53,7 +53,7 @@ def list_accounts() -> str:
                            list=pagination.list, pagination=pagination)
 
 
-@bp.get("/create", endpoint="create")
+@bp.get("create", endpoint="create")
 @has_permission(can_edit)
 def show_add_account_form() -> str:
     """Shows the form to add an account.
@@ -70,7 +70,7 @@ def show_add_account_form() -> str:
                            form=form)
 
 
-@bp.post("/store", endpoint="store")
+@bp.post("store", endpoint="store")
 @has_permission(can_edit)
 def add_account() -> redirect:
     """Adds an account.
@@ -91,7 +91,7 @@ def add_account() -> redirect:
     return redirect(inherit_next(__get_detail_uri(account)))
 
 
-@bp.get("/<account:account>", endpoint="detail")
+@bp.get("<account:account>", endpoint="detail")
 @has_permission(can_view)
 def show_account_detail(account: Account) -> str:
     """Shows the account detail.
@@ -102,7 +102,7 @@ def show_account_detail(account: Account) -> str:
     return render_template("accounting/account/detail.html", obj=account)
 
 
-@bp.get("/<account:account>/edit", endpoint="edit")
+@bp.get("<account:account>/edit", endpoint="edit")
 @has_permission(can_edit)
 def show_account_edit_form(account: Account) -> str:
     """Shows the form to edit an account.
@@ -121,7 +121,7 @@ def show_account_edit_form(account: Account) -> str:
                            account=account, form=form)
 
 
-@bp.post("/<account:account>/update", endpoint="update")
+@bp.post("<account:account>/update", endpoint="update")
 @has_permission(can_edit)
 def update_account(account: Account) -> redirect:
     """Updates an account.
@@ -148,7 +148,7 @@ def update_account(account: Account) -> redirect:
     return redirect(inherit_next(__get_detail_uri(account)))
 
 
-@bp.post("/<account:account>/delete", endpoint="delete")
+@bp.post("<account:account>/delete", endpoint="delete")
 @has_permission(can_edit)
 def delete_account(account: Account) -> redirect:
     """Deletes an account.
@@ -167,7 +167,7 @@ def delete_account(account: Account) -> redirect:
     return redirect(or_next(__get_list_uri()))
 
 
-@bp.get("/bases/<baseAccount:base>", endpoint="order")
+@bp.get("bases/<baseAccount:base>", endpoint="order")
 @has_permission(can_view)
 def show_account_order(base: BaseAccount) -> str:
     """Shows the order of the accounts under a same base account.
@@ -178,7 +178,7 @@ def show_account_order(base: BaseAccount) -> str:
     return render_template("accounting/account/order.html", base=base)
 
 
-@bp.post("/bases/<baseAccount:base>", endpoint="sort")
+@bp.post("bases/<baseAccount:base>", endpoint="sort")
 @has_permission(can_edit)
 def sort_accounts(base: BaseAccount) -> redirect:
     """Reorders the accounts under a base account.

src/accounting/base_account/__init__.py

@@ -19,6 +19,8 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_base_accounts_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
@@ -32,6 +34,3 @@ def init_app(app: Flask, bp: Blueprint) -> None:
 
     from .views import bp as base_account_bp
     bp.register_blueprint(base_account_bp, url_prefix="/base-accounts")
-
-    from .commands import init_base_accounts_command
-    app.cli.add_command(init_base_accounts_command)

src/accounting/base_account/commands.py

@@ -19,21 +19,17 @@
 """
 import csv
 
-import click
-from flask.cli import with_appcontext
+import sqlalchemy as sa
 
 from accounting import data_dir
 from accounting import db
 from accounting.models import BaseAccount, BaseAccountL10n
 
 
-@click.command("accounting-init-base")
-@with_appcontext
 def init_base_accounts_command() -> None:
     """Initializes the base accounts."""
     if BaseAccount.query.first() is not None:
-        click.echo("Base accounts already exist.")
-        raise click.Abort
+        return
 
     with open(data_dir / "base_accounts.csv") as fp:
         data: list[dict[str, str]] = [x for x in csv.DictReader(fp)]
@@ -45,7 +41,5 @@ def init_base_accounts_command() -> None:
                                         "locale": y,
                                         "title": x[f"l10n-{y}"]}
                                        for x in data for y in locales]
-    db.session.bulk_insert_mappings(BaseAccount, account_data)
-    db.session.bulk_insert_mappings(BaseAccountL10n, l10n_data)
-    db.session.commit()
-    click.echo("Base accounts initialized.")
+    db.session.execute(sa.insert(BaseAccount), account_data)
+    db.session.execute(sa.insert(BaseAccountL10n), l10n_data)

src/accounting/base_account/views.py

@@ -22,6 +22,7 @@ from flask import Blueprint, render_template
 from accounting.models import BaseAccount
 from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view
+from .queries import get_base_account_query
 
 bp: Blueprint = Blueprint("base-account", __name__)
 """The view blueprint for the base account management."""
@@ -34,14 +35,13 @@ def list_accounts() -> str:
 
     :return: The account list.
     """
-    from .queries import get_base_account_query
     accounts: list[BaseAccount] = get_base_account_query()
     pagination: Pagination = Pagination[BaseAccount](accounts)
     return render_template("accounting/base-account/list.html",
                            list=pagination.list, pagination=pagination)
 
 
-@bp.get("/<baseAccount:account>", endpoint="detail")
+@bp.get("<baseAccount:account>", endpoint="detail")
 @has_permission(can_view)
 def show_account_detail(account: BaseAccount) -> str:
     """Shows the account detail.

src/accounting/commands.py

@@ -0,0 +1,62 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/10
+
+#  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 console commands.
+
+"""
+import os
+
+import click
+from flask.cli import with_appcontext
+
+from accounting import db
+from accounting.account import init_accounts_command
+from accounting.base_account import init_base_accounts_command
+from accounting.currency import init_currencies_command
+from accounting.utils.user import has_user
+
+
+def __validate_username(ctx: click.core.Context, param: click.core.Option,
+                        value: str) -> str:
+    """Validates the username for the click console command.
+
+    :param ctx: The console command context.
+    :param param: The console command option.
+    :param value: The username.
+    :raise click.BadParameter: When validation fails.
+    :return: The username.
+    """
+    value = value.strip()
+    if value == "":
+        raise click.BadParameter("Username empty.")
+    if not has_user(value):
+        raise click.BadParameter(f"User {value} does not exist.")
+    return value
+
+
+@click.command("accounting-init-db")
+@click.option("-u", "--username", metavar="USERNAME", prompt=True,
+              help="The username.", callback=__validate_username,
+              default=lambda: os.getlogin())
+@with_appcontext
+def init_db_command(username: str) -> None:
+    """Initializes the accounting database."""
+    db.create_all()
+    init_base_accounts_command()
+    init_accounts_command(username)
+    init_currencies_command(username)
+    db.session.commit()
+    click.echo("Accounting database initialized.")

src/accounting/currency/__init__.py

@@ -19,6 +19,8 @@
 """
 from flask import Flask, Blueprint
 
+from .commands import init_currencies_command
+
 
 def init_app(app: Flask, bp: Blueprint) -> None:
     """Initialize the application.
@@ -33,6 +35,3 @@ def init_app(app: Flask, bp: Blueprint) -> None:
     from .views import bp as currency_bp, api_bp as currency_api_bp
     bp.register_blueprint(currency_bp, url_prefix="/currencies")
     bp.register_blueprint(currency_api_bp, url_prefix="/api/currencies")
-
-    from .commands import init_currencies_command
-    app.cli.add_command(init_currencies_command)

src/accounting/currency/commands.py

@@ -18,42 +18,15 @@
 
 """
 import csv
-import os
 import typing as t
 
-import click
-from flask.cli import with_appcontext
+import sqlalchemy as sa
 
 from accounting import db, data_dir
 from accounting.models import Currency, CurrencyL10n
-from accounting.utils.user import has_user, get_user_pk
-
-CurrencyData = tuple[str, str, str, str]
+from accounting.utils.user import get_user_pk
 
 
-def __validate_username(ctx: click.core.Context, param: click.core.Option,
-                        value: str) -> str:
-    """Validates the username for the click console command.
-
-    :param ctx: The console command context.
-    :param param: The console command option.
-    :param value: The username.
-    :raise click.BadParameter: When validation fails.
-    :return: The username.
-    """
-    value = value.strip()
-    if value == "":
-        raise click.BadParameter("Username empty.")
-    if not has_user(value):
-        raise click.BadParameter(f"User {value} does not exist.")
-    return value
-
-
-@click.command("accounting-init-currencies")
-@click.option("-u", "--username", metavar="USERNAME", prompt=True,
-              help="The username.", callback=__validate_username,
-              default=lambda: os.getlogin())
-@with_appcontext
 def init_currencies_command(username: str) -> None:
     """Initializes the currencies."""
     existing_codes: set[str] = {x.code for x in Currency.query.all()}
@@ -63,7 +36,6 @@ def init_currencies_command(username: str) -> None:
     to_add: list[dict[str, str]] = [x for x in data
                                     if x["code"] not in existing_codes]
     if len(to_add) == 0:
-        click.echo("No more currency to add.")
         return
 
     creator_pk: int = get_user_pk(username)
@@ -77,8 +49,5 @@ def init_currencies_command(username: str) -> None:
                                         "locale": y,
                                         "name": x[f"l10n-{y}"]}
                                        for x in to_add for y in locales]
-    db.session.bulk_insert_mappings(Currency, currency_data)
-    db.session.bulk_insert_mappings(CurrencyL10n, l10n_data)
-    db.session.commit()
-
-    click.echo(F"{len(to_add)} added.  Currencies initialized.")
+    db.session.execute(sa.insert(Currency), currency_data)
+    db.session.execute(sa.insert(CurrencyL10n), l10n_data)

src/accounting/currency/views.py

@@ -34,6 +34,7 @@ from accounting.utils.pagination import Pagination
 from accounting.utils.permission import has_permission, can_view, can_edit
 from accounting.utils.user import get_current_user_pk
 from .forms import CurrencyForm
+from .queries import get_currency_query
 
 bp: Blueprint = Blueprint("currency", __name__)
 """The view blueprint for the currency management."""
@@ -48,14 +49,13 @@ def list_currencies() -> str:
 
     :return: The currency list.
     """
-    from .queries import get_currency_query
     currencies: list[Currency] = get_currency_query()
     pagination: Pagination = Pagination[Currency](currencies)
     return render_template("accounting/currency/list.html",
                            list=pagination.list, pagination=pagination)
 
 
-@bp.get("/create", endpoint="create")
+@bp.get("create", endpoint="create")
 @has_permission(can_edit)
 def show_add_currency_form() -> str:
     """Shows the form to add a currency.
@@ -72,7 +72,7 @@ def show_add_currency_form() -> str:
                            form=form)
 
 
-@bp.post("/store", endpoint="store")
+@bp.post("store", endpoint="store")
 @has_permission(can_edit)
 def add_currency() -> redirect:
     """Adds a currency.
@@ -93,7 +93,7 @@ def add_currency() -> redirect:
     return redirect(inherit_next(__get_detail_uri(currency)))
 
 
-@bp.get("/<currency:currency>", endpoint="detail")
+@bp.get("<currency:currency>", endpoint="detail")
 @has_permission(can_view)
 def show_currency_detail(currency: Currency) -> str:
     """Shows the currency detail.
@@ -104,7 +104,7 @@ def show_currency_detail(currency: Currency) -> str:
     return render_template("accounting/currency/detail.html", obj=currency)
 
 
-@bp.get("/<currency:currency>/edit", endpoint="edit")
+@bp.get("<currency:currency>/edit", endpoint="edit")
 @has_permission(can_edit)
 def show_currency_edit_form(currency: Currency) -> str:
     """Shows the form to edit a currency.
@@ -123,7 +123,7 @@ def show_currency_edit_form(currency: Currency) -> str:
                            currency=currency, form=form)
 
 
-@bp.post("/<currency:currency>/update", endpoint="update")
+@bp.post("<currency:currency>/update", endpoint="update")
 @has_permission(can_edit)
 def update_currency(currency: Currency) -> redirect:
     """Updates a currency.
@@ -151,7 +151,7 @@ def update_currency(currency: Currency) -> redirect:
     return redirect(inherit_next(__get_detail_uri(currency)))
 
 
-@bp.post("/<currency:currency>/delete", endpoint="delete")
+@bp.post("<currency:currency>/delete", endpoint="delete")
 @has_permission(can_edit)
 def delete_currency(currency: Currency) -> redirect:
     """Deletes a currency.
@@ -169,7 +169,7 @@ def delete_currency(currency: Currency) -> redirect:
     return redirect(or_next(url_for("accounting.currency.list")))
 
 
-@api_bp.get("/exists-code", endpoint="exists")
+@api_bp.get("exists-code", endpoint="exists")
 @has_permission(can_edit)
 def exists_code() -> dict[str, bool]:
     """Validates whether a currency code exists.

src/accounting/journal_entry/converters.py

@@ -20,10 +20,10 @@
 from datetime import date
 
 from flask import abort
-from sqlalchemy.orm import selectinload
 from werkzeug.routing import BaseConverter
 
-from accounting.models import JournalEntry, JournalEntryLineItem
+from accounting import db
+from accounting.models import JournalEntry
 from accounting.utils.journal_entry_types import JournalEntryType
 
 
@@ -37,13 +37,7 @@ class JournalEntryConverter(BaseConverter):
         :param value: The journal entry ID.
         :return: The corresponding journal entry.
         """
-        journal_entry: JournalEntry | None = JournalEntry.query\
-            .join(JournalEntryLineItem)\
-            .filter(JournalEntry.id == value)\
-            .options(selectinload(JournalEntry.line_items)
-                     .selectinload(JournalEntryLineItem.offsets)
-                     .selectinload(JournalEntryLineItem.journal_entry))\
-            .first()
+        journal_entry: JournalEntry | None = db.session.get(JournalEntry, value)
         if journal_entry is None:
             abort(404)
         return journal_entry

src/accounting/journal_entry/forms/currency.py

@@ -28,14 +28,13 @@ from wtforms.validators import DataRequired
 
 from accounting import db
 from accounting.forms import CurrencyExists
-from accounting.journal_entry.utils.offset_alias import offset_alias
 from accounting.locale import lazy_gettext
 from accounting.models import JournalEntryLineItem
 from accounting.utils.cast import be
+from accounting.utils.offset_alias import offset_alias
 from accounting.utils.strip_text import strip_text
 from .line_item import LineItemForm, CreditLineItemForm, DebitLineItemForm
 
-
 CURRENCY_REQUIRED: DataRequired = DataRequired(
     lazy_gettext("Please select the currency."))
 """The validator to check if the currency code is empty."""

src/accounting/journal_entry/forms/line_item.py

@@ -31,7 +31,7 @@ from accounting import db
 from accounting.forms import ACCOUNT_REQUIRED, AccountExists, IsDebitAccount, \
     IsCreditAccount
 from accounting.locale import lazy_gettext
-from accounting.models import Account, JournalEntryLineItem
+from accounting.models import Account, JournalEntry, JournalEntryLineItem
 from accounting.template_filters import format_amount
 from accounting.utils.cast import be
 from accounting.utils.random_id import new_id
@@ -127,10 +127,8 @@ class KeepAccountWhenHavingOffset:
         assert isinstance(form, LineItemForm)
         if field.data is None or form.id.data is None:
             return
-        line_item: JournalEntryLineItem | None = db.session\
-            .query(JournalEntryLineItem)\
-            .filter(JournalEntryLineItem.id == form.id.data)\
-            .options(selectinload(JournalEntryLineItem.offsets)).first()
+        line_item: JournalEntryLineItem | None \
+            = db.session.get(JournalEntryLineItem, form.id.data)
         if line_item is None or len(line_item.offsets) == 0:
             return
         if field.data != line_item.account_code:
@@ -269,6 +267,19 @@ class LineItemForm(FlaskForm):
         self.journal_entry_form: JournalEntryForm | None = None
         """The source journal entry form."""
 
+    @property
+    def account_title(self) -> str:
+        """Returns the title of the account.
+
+        :return: The title of the account.
+        """
+        if self.account_code.data is None:
+            return ""
+        account: Account | None = Account.find_by_code(self.account_code.data)
+        if account is None:
+            return ""
+        return account.title
+
     @property
     def account_text(self) -> str:
         """Returns the text representation of the account.
@@ -344,14 +355,13 @@ class LineItemForm(FlaskForm):
             def get_offsets() -> list[JournalEntryLineItem]:
                 if not self.is_need_offset or self.id.data is None:
                     return []
-                return JournalEntryLineItem.query\
+                return JournalEntryLineItem.query.join(JournalEntry)\
                     .filter(JournalEntryLineItem.original_line_item_id
                             == self.id.data)\
+                    .order_by(JournalEntry.date, JournalEntry.no,
+                              JournalEntryLineItem.no)\
                     .options(selectinload(JournalEntryLineItem.journal_entry),
-                             selectinload(JournalEntryLineItem.account),
-                             selectinload(JournalEntryLineItem.offsets)
-                             .selectinload(
-                                 JournalEntryLineItem.journal_entry)).all()
+                             selectinload(JournalEntryLineItem.account)).all()
             setattr(self, "__offsets", get_offsets())
         return getattr(self, "__offsets")
 

src/accounting/journal_entry/utils/account_option.py

@@ -32,6 +32,8 @@ class AccountOption:
         """The account ID."""
         self.code: str = account.code
         """The account code."""
+        self.title: str = account.title
+        """The account title."""
         self.query_values: list[str] = account.query_values
         """The values to be queried."""
         self.__str: str = str(account)

src/accounting/journal_entry/utils/description_editor.py

@@ -54,6 +54,14 @@ class DescriptionAccount:
         """
         return str(self.__account)
 
+    @property
+    def title(self) -> str:
+        """Returns the account title.
+
+        :return: The account title.
+        """
+        return self.__account.title
+
     def add_freq(self, freq: int) -> None:
         """Adds the frequency of an account.
 

src/accounting/journal_entry/utils/original_line_items.py

@@ -25,7 +25,7 @@ from sqlalchemy.orm import selectinload
 from accounting import db
 from accounting.models import Account, JournalEntry, JournalEntryLineItem
 from accounting.utils.cast import be
-from .offset_alias import offset_alias
+from accounting.utils.offset_alias import offset_alias
 
 
 def get_selectable_original_line_items(

src/accounting/journal_entry/views.py

@@ -49,7 +49,7 @@ bp.add_app_template_filter(format_amount_input,
 bp.add_app_template_filter(text2html, "accounting_journal_entry_text2html")
 
 
-@bp.get("/create/<journalEntryType:journal_entry_type>", endpoint="create")
+@bp.get("create/<journalEntryType:journal_entry_type>", endpoint="create")
 @has_permission(can_edit)
 def show_add_journal_entry_form(journal_entry_type: JournalEntryType) -> str:
     """Shows the form to add a journal entry.
@@ -71,7 +71,7 @@ def show_add_journal_entry_form(journal_entry_type: JournalEntryType) -> str:
     return journal_entry_op.render_create_template(form)
 
 
-@bp.post("/store/<journalEntryType:journal_entry_type>", endpoint="store")
+@bp.post("store/<journalEntryType:journal_entry_type>", endpoint="store")
 @has_permission(can_edit)
 def add_journal_entry(journal_entry_type: JournalEntryType) -> redirect:
     """Adds a journal entry.
@@ -98,7 +98,7 @@ def add_journal_entry(journal_entry_type: JournalEntryType) -> redirect:
     return redirect(inherit_next(__get_detail_uri(journal_entry)))
 
 
-@bp.get("/<journalEntry:journal_entry>", endpoint="detail")
+@bp.get("<journalEntry:journal_entry>", endpoint="detail")
 @has_permission(can_view)
 def show_journal_entry_detail(journal_entry: JournalEntry) -> str:
     """Shows the journal entry detail.
@@ -111,7 +111,7 @@ def show_journal_entry_detail(journal_entry: JournalEntry) -> str:
     return journal_entry_op.render_detail_template(journal_entry)
 
 
-@bp.get("/<journalEntry:journal_entry>/edit", endpoint="edit")
+@bp.get("<journalEntry:journal_entry>/edit", endpoint="edit")
 @has_permission(can_edit)
 def show_journal_entry_edit_form(journal_entry: JournalEntry) -> str:
     """Shows the form to edit a journal entry.
@@ -133,7 +133,7 @@ def show_journal_entry_edit_form(journal_entry: JournalEntry) -> str:
     return journal_entry_op.render_edit_template(journal_entry, form)
 
 
-@bp.post("/<journalEntry:journal_entry>/update", endpoint="update")
+@bp.post("<journalEntry:journal_entry>/update", endpoint="update")
 @has_permission(can_edit)
 def update_journal_entry(journal_entry: JournalEntry) -> redirect:
     """Updates a journal entry.
@@ -166,7 +166,7 @@ def update_journal_entry(journal_entry: JournalEntry) -> redirect:
     return redirect(inherit_next(__get_detail_uri(journal_entry)))
 
 
-@bp.post("/<journalEntry:journal_entry>/delete", endpoint="delete")
+@bp.post("<journalEntry:journal_entry>/delete", endpoint="delete")
 @has_permission(can_edit)
 def delete_journal_entry(journal_entry: JournalEntry) -> redirect:
     """Deletes a journal entry.
@@ -186,7 +186,7 @@ def delete_journal_entry(journal_entry: JournalEntry) -> redirect:
     return redirect(or_next(__get_default_page_uri()))
 
 
-@bp.get("/dates/<date:journal_entry_date>", endpoint="order")
+@bp.get("dates/<date:journal_entry_date>", endpoint="order")
 @has_permission(can_view)
 def show_journal_entry_order(journal_entry_date: date) -> str:
     """Shows the order of the journal entries in a same date.
@@ -201,7 +201,7 @@ def show_journal_entry_order(journal_entry_date: date) -> str:
                            date=journal_entry_date, list=journal_entries)
 
 
-@bp.post("/dates/<date:journal_entry_date>", endpoint="sort")
+@bp.post("dates/<date:journal_entry_date>", endpoint="sort")
 @has_permission(can_edit)
 def sort_journal_entries(journal_entry_date: date) -> redirect:
     """Reorders the journal entries in a date.

src/accounting/models.py

@@ -214,6 +214,25 @@ class Account(db.Model):
         """
         return not self.is_real
 
+    @property
+    def count(self) -> int:
+        """Returns the number of items in the account.
+
+        :return: The number of items in the account.
+        """
+        if not hasattr(self, "__count"):
+            setattr(self, "__count", 0)
+        return getattr(self, "__count")
+
+    @count.setter
+    def count(self, count: int) -> None:
+        """Sets the number of items in the account.
+
+        :param count: The number of items in the account.
+        :return: None.
+        """
+        setattr(self, "__count", count)
+
     @property
     def query_values(self) -> list[str]:
         """Returns the values to be queried.
@@ -660,12 +679,8 @@ class JournalEntryLineItem(db.Model):
                                       nullable=True)
     """The ID of the original line item."""
     original_line_item = db.relationship("JournalEntryLineItem",
-                                         back_populates="offsets",
                                          remote_side=id, passive_deletes=True)
     """The original line item."""
-    offsets = db.relationship("JournalEntryLineItem",
-                              back_populates="original_line_item")
-    """The offset items."""
     currency_code = db.Column(db.String,
                               db.ForeignKey(Currency.code, onupdate="CASCADE"),
                               nullable=False)
@@ -707,14 +722,6 @@ class JournalEntryLineItem(db.Model):
         """
         return self.account.code
 
-    @property
-    def debit(self) -> Decimal | None:
-        """Returns the debit amount.
-
-        :return: The debit amount, or None if this is not a debit line item.
-        """
-        return self.amount if self.is_debit else None
-
     @property
     def is_need_offset(self) -> bool:
         """Returns whether the line item needs offset.
@@ -729,13 +736,43 @@ class JournalEntryLineItem(db.Model):
             return False
         return True
 
+    @property
+    def debit(self) -> Decimal | None:
+        """Returns the debit amount.
+
+        :return: The debit amount, or None if this is not a debit line item.
+        """
+        if not hasattr(self, "__debit"):
+            setattr(self, "__debit", self.amount if self.is_debit else None)
+        return getattr(self, "__debit")
+
+    @debit.setter
+    def debit(self, debit: Decimal | None) -> None:
+        """Sets the debit amount.
+
+        :param debit: The debit amount.
+        :return: None.
+        """
+        setattr(self, "__debit", debit)
+
     @property
     def credit(self) -> Decimal | None:
         """Returns the credit amount.
 
         :return: The credit amount, or None if this is not a credit line item.
         """
-        return None if self.is_debit else self.amount
+        if not hasattr(self, "__credit"):
+            setattr(self, "__credit", None if self.is_debit else self.amount)
+        return getattr(self, "__credit")
+
+    @credit.setter
+    def credit(self, credit: Decimal | None) -> None:
+        """Sets the credit amount.
+
+        :param credit: The credit amount.
+        :return: None.
+        """
+        setattr(self, "__credit", credit)
 
     @property
     def net_balance(self) -> Decimal:
@@ -758,6 +795,79 @@ class JournalEntryLineItem(db.Model):
         """
         setattr(self, "__net_balance", net_balance)
 
+    @property
+    def balance(self) -> Decimal:
+        """Returns the net balance.
+
+        :return: The net balance.
+        """
+        if not hasattr(self, "__balance"):
+            setattr(self, "__balance", Decimal("0"))
+        return getattr(self, "__balance")
+
+    @balance.setter
+    def balance(self, balance: Decimal) -> None:
+        """Sets the net balance.
+
+        :param balance: The net balance.
+        :return: None.
+        """
+        setattr(self, "__balance", balance)
+
+    @property
+    def offsets(self) -> list[t.Self]:
+        """Returns the offset items.
+
+        :return: The offset items.
+        """
+        if not hasattr(self, "__offsets"):
+            cls: t.Type[t.Self] = self.__class__
+            offsets: list[t.Self] = cls.query.join(JournalEntry)\
+                .filter(JournalEntryLineItem.original_line_item_id == self.id)\
+                .order_by(JournalEntry.date, JournalEntry.no,
+                          cls.is_debit, cls.no).all()
+            setattr(self, "__offsets", offsets)
+        return getattr(self, "__offsets")
+
+    @property
+    def is_offset(self) -> bool:
+        """Returns whether the line item is an offset.
+
+        :return: True if the line item is an offset, or False otherwise.
+        """
+        if not hasattr(self, "__is_offset"):
+            setattr(self, "__is_offset", False)
+        return getattr(self, "__is_offset")
+
+    @is_offset.setter
+    def is_offset(self, is_offset: bool) -> None:
+        """Sets whether the line item is an offset.
+
+        :param is_offset: True if the line item is an offset, or False
+            otherwise.
+        :return: None.
+        """
+        setattr(self, "__is_offset", is_offset)
+
+    @property
+    def match(self) -> t.Self | None:
+        """Returns the match of the line item.
+
+        :return: The match of the line item.
+        """
+        if not hasattr(self, "__match"):
+            setattr(self, "__match", None)
+        return getattr(self, "__match")
+
+    @match.setter
+    def match(self, match: t.Self) -> None:
+        """Sets the match of the line item.
+
+        :param match: The matcho of the line item.
+        :return: None.
+        """
+        setattr(self, "__match", match)
+
     @property
     def query_values(self) -> list[str]:
         """Returns the values to be queried.
@@ -773,6 +883,7 @@ class JournalEntryLineItem(db.Model):
                                   self.journal_entry.date.month,
                                   self.journal_entry.date.day),
                 "" if self.description is None else self.description,
+                str(self.account),
                 format_amount(self.amount)]
 
 

src/accounting/report/__init__.py

@@ -27,9 +27,11 @@ def init_app(app: Flask, url_prefix: str) -> None:
     :param url_prefix: The URL prefix of the accounting application.
     :return: None.
     """
-    from .converters import PeriodConverter, IncomeExpensesAccountConverter
+    from .converters import PeriodConverter, CurrentAccountConverter, \
+        NeedOffsetAccountConverter
     app.url_map.converters["period"] = PeriodConverter
-    app.url_map.converters["ieAccount"] = IncomeExpensesAccountConverter
+    app.url_map.converters["currentAccount"] = CurrentAccountConverter
+    app.url_map.converters["needOffsetAccount"] = NeedOffsetAccountConverter
 
     from .views import bp as report_bp
     app.register_blueprint(report_bp, url_prefix=url_prefix)

src/accounting/report/converters.py

@@ -28,8 +28,8 @@ from .period import Period, get_period
 
 
 class PeriodConverter(BaseConverter):
-    """The supplier converter to convert the period specification from and to
-    the corresponding period in the routes."""
+    """The converter to convert the period specification from and to the
+    corresponding period in the routes."""
 
     def to_python(self, value: str) -> Period:
         """Converts a period specification to a period.
@@ -51,9 +51,9 @@ class PeriodConverter(BaseConverter):
         return value.spec
 
 
-class IncomeExpensesAccountConverter(BaseConverter):
-    """The supplier converter to convert the income and expenses log pseudo
-    account code from and to the corresponding pseudo account in the routes."""
+class CurrentAccountConverter(BaseConverter):
+    """The converter to convert the current account code from and to the
+    corresponding account in the routes."""
 
     def to_python(self, value: str) -> CurrentAccount:
         """Converts an account code to an account.
@@ -77,3 +77,29 @@ class IncomeExpensesAccountConverter(BaseConverter):
         :return: Its code.
         """
         return value.code
+
+
+class NeedOffsetAccountConverter(BaseConverter):
+    """The converter to convert the unapplied original line item account code
+    from and to the corresponding account in the routes."""
+
+    def to_python(self, value: str) -> Account:
+        """Converts an account code to an account.
+
+        :param value: The account code.
+        :return: The corresponding account.
+        """
+        account: Account | None = Account.find_by_code(value)
+        if account is None:
+            abort(404)
+        if not account.is_need_offset:
+            abort(404)
+        return account
+
+    def to_url(self, value: Account) -> str:
+        """Converts an account to account code.
+
+        :param value: The account.
+        :return: Its code.
+        """
+        return value.code

src/accounting/report/reports/balance_sheet.py

@@ -137,6 +137,7 @@ class AccountCollector:
             .join(JournalEntry).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id, Account.base_code, Account.no)\
+            .having(balance_func != 0)\
             .order_by(Account.base_code, Account.no)
         account_balances: list[sa.Row] \
             = db.session.execute(select_balance).all()

src/accounting/report/reports/income_statement.py

@@ -269,6 +269,7 @@ class IncomeStatement(BaseReport):
             .join(JournalEntry).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id)\
+            .having(balance_func != 0)\
             .order_by(Account.base_code, Account.no)
         balances: list[sa.Row] = db.session.execute(select_balances).all()
         accounts: dict[int, Account] \

src/accounting/report/reports/journal.py

@@ -77,6 +77,8 @@ class CSVRow(BaseCSVRow):
         """Constructs a row in the CSV.
 
         :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param account: The account.
         :param description: The description.
         :param debit: The debit amount.
         :param credit: The credit amount.
@@ -116,6 +118,7 @@ class PageParams(BasePageParams):
         """Constructs the HTML page parameters.
 
         :param period: The period.
+        :param pagination: The pagination.
         :param line_items: The line items.
         """
         self.period: Period = period

src/accounting/report/reports/search.py

@@ -151,6 +151,17 @@ class LineItemCollector:
                 == journal_entry_date.day))
         except ValueError:
             pass
+        try:
+            journal_entry_date = datetime.strptime(k, "%Y/%m/%d")
+            conditions.append(sa.and_(
+                sa.extract("year", JournalEntry.date)
+                == journal_entry_date.year,
+                sa.extract("month", JournalEntry.date)
+                == journal_entry_date.month,
+                sa.extract("day", JournalEntry.date)
+                == journal_entry_date.day))
+        except ValueError:
+            pass
         return sa.select(JournalEntry.id).filter(sa.or_(*conditions))
 
 

src/accounting/report/reports/trial_balance.py

@@ -191,6 +191,7 @@ class TrialBalance(BaseReport):
             .join(JournalEntry).join(Account)\
             .filter(*conditions)\
             .group_by(Account.id)\
+            .having(balance_func != 0)\
             .order_by(Account.base_code, Account.no)
         balances: list[sa.Row] = db.session.execute(select_balances).all()
         accounts: dict[int, Account] \

src/accounting/report/reports/unapplied.py

@@ -0,0 +1,216 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  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 unapplied original line items.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+from flask import render_template, Response
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unapplied import get_accounts_with_unapplied, \
+    get_net_balances
+from accounting.report.utils.urls import unapplied_url
+from accounting.utils.pagination import Pagination
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | date, currency: str,
+                 description: str | None, amount: str | Decimal,
+                 net_balance: str | Decimal):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param description: The description.
+        :param amount: The amount.
+        :param net_balance: The net balance.
+        """
+        self.date: str | date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.description: str | None = description
+        """The description."""
+        self.amount: str | Decimal = amount
+        """The amount."""
+        self.net_balance: str | Decimal = net_balance
+        """The net balance."""
+
+    @property
+    def values(self) -> list[str | date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.description, self.amount,
+                self.net_balance]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
+                             account=self.account)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: unapplied_url(x, self.account), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unapplied_url(self.currency, None),
+                          False)]
+        options.extend(
+            [OptionLink(str(x), unapplied_url(self.currency, x),
+                        x.id == self.account.id)
+             for x in get_accounts_with_unapplied(self.currency)])
+        return options
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Description"), gettext("Amount"),
+                                 gettext("Net Balance"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        x.description, x.amount, x.net_balance)
+                 for x in line_items])
+    return rows
+
+
+class UnappliedOriginalLineItems(BaseReport):
+    """The unapplied original line items."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the unapplied original line items.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.__line_items: list[JournalEntryLineItem] \
+            = self.__query_line_items()
+        """The line items."""
+
+    def __query_line_items(self) -> list[JournalEntryLineItem]:
+        """Queries and returns the line items.
+
+        :return: The line items.
+        """
+        net_balances: dict[int, Decimal | None] \
+            = get_net_balances(self.__currency, self.__account)
+        line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query \
+            .join(Account).join(JournalEntry) \
+            .filter(JournalEntryLineItem.id.in_(net_balances)) \
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+        for line_item in line_items:
+            line_item.net_balance = line_item.amount \
+                if net_balances[line_item.id] is None \
+                else net_balances[line_item.id]
+        return line_items
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unapplied-{currency}-{account}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code)
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unapplied.html",
+                               report=params)

src/accounting/report/reports/unapplied_accounts.py

@@ -0,0 +1,156 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  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 accounts with unapplied original line items.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+from flask import render_template, Response
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unapplied import get_accounts_with_unapplied
+from accounting.report.utils.urls import unapplied_url
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, account: str, count: int | str):
+        """Constructs a row in the CSV.
+
+        :param account: The account.
+        :param count: The number of unapplied original line items.
+        """
+        self.account: str = account
+        """The currency."""
+        self.count: int | str = count
+        """The number of unapplied original line items."""
+
+    @property
+    def values(self) -> list[str | date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.account, self.count]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param accounts: The accounts.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.accounts: list[Account] = accounts
+        """The accounts."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNAPPLIED, currency=self.currency,
+                             account=None)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(lambda x: unapplied_url(x, None),
+                                          self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unapplied_url(self.currency, None),
+                          True)]
+        options.extend(
+            [OptionLink(str(x), unapplied_url(self.currency, x), False)
+             for x in self.accounts])
+        return options
+
+
+def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param accounts: The accounts.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
+    rows.extend([CSVRow(str(x).title(), x.count)
+                 for x in accounts])
+    return rows
+
+
+class AccountsWithUnappliedOriginalLineItems(BaseReport):
+    """The accounts with unapplied original line items."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the outstanding balances.
+
+        :param currency: The currency.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__accounts: list[Account] = get_accounts_with_unapplied(currency)
+        """The accounts."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = f"unapplied-accounts.csv"
+        return csv_download(filename, get_csv_rows(self.__accounts))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        return render_template("accounting/report/unapplied-accounts.html",
+                               report=PageParams(currency=self.__currency,
+                                                 accounts=self.__accounts))

src/accounting/report/reports/unmatched.py

@@ -0,0 +1,214 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  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 unmatched offsets.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+from flask import render_template, Response
+from flask_babel import LazyString
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account, JournalEntryLineItem
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.offset_matcher import OffsetMatcher, OffsetPair
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unmatched import get_accounts_with_unmatched
+from accounting.report.utils.urls import unmatched_url
+from accounting.utils.pagination import Pagination
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, journal_entry_date: str | date, currency: str,
+                 description: str | None, debit: str | Decimal,
+                 credit: str | Decimal, balance: str | Decimal):
+        """Constructs a row in the CSV.
+
+        :param journal_entry_date: The journal entry date.
+        :param currency: The currency.
+        :param description: The description.
+        :param debit: The debit amount.
+        :param credit: The credit amount.
+        :param balance: The balance.
+        """
+        self.date: str | date = journal_entry_date
+        """The date."""
+        self.currency: str = currency
+        """The currency."""
+        self.description: str | None = description
+        """The description."""
+        self.debit: str | Decimal | None = debit
+        """The debit amount."""
+        self.credit: str | Decimal | None = credit
+        """The credit amount."""
+        self.balance: str | Decimal = balance
+        """The balance."""
+
+    @property
+    def values(self) -> list[str | date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.date, self.currency, self.description, self.debit,
+                self.credit, self.balance]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency,
+                 account: Account,
+                 match_status: str | LazyString,
+                 matched_pairs: list[OffsetPair],
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param account: The account.
+        :param match_status: The match status message.
+        :param matched_pairs: A list of matched pairs.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.account: Account = account
+        """The account."""
+        self.match_status: str | LazyString = match_status
+        """The match status message."""
+        self.matched_pairs: list[OffsetPair] = matched_pairs
+        """A list of matched pairs."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.line_items) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
+                             account=self.account)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(
+            lambda x: unmatched_url(x, self.account), self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unmatched_url(self.currency, None),
+                          False)]
+        options.extend(
+            [OptionLink(str(x), unmatched_url(self.currency, x),
+                        x.id == self.account.id)
+             for x in get_accounts_with_unmatched(self.currency)])
+        return options
+
+
+def get_csv_rows(line_items: list[JournalEntryLineItem]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param line_items: The line items.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Date"), gettext("Currency"),
+                                 gettext("Description"), gettext("Debit"),
+                                 gettext("Credit"), gettext("Balance"))]
+    rows.extend([CSVRow(x.journal_entry.date, x.currency.code,
+                        x.description, x.debit, x.credit, x.balance)
+                 for x in line_items])
+    return rows
+
+
+class UnmatchedOffsets(BaseReport):
+    """The unmatched offsets."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the unmatched offsets.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        offset_matcher: OffsetMatcher \
+            = OffsetMatcher(self.__currency, self.__account)
+        self.__line_items: list[JournalEntryLineItem] \
+            = offset_matcher.line_items
+        """The line items."""
+        self.__match_status: str | LazyString = offset_matcher.status
+        """The match status message."""
+        self.__matched_pairs: list[OffsetPair] = offset_matcher.matched_pairs
+        """A list of matched pairs."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = "unmatched-{currency}-{account}.csv"\
+            .format(currency=self.__currency.code, account=self.__account.code)
+        return csv_download(filename, get_csv_rows(self.__line_items))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        pagination: Pagination[JournalEntryLineItem] \
+            = Pagination[JournalEntryLineItem](self.__line_items,
+                                               is_reversed=True)
+        params: PageParams = PageParams(currency=self.__currency,
+                                        account=self.__account,
+                                        match_status=self.__match_status,
+                                        matched_pairs=self.__matched_pairs,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unmatched.html",
+                               report=params)

src/accounting/report/reports/unmatched_accounts.py

@@ -0,0 +1,157 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/17
+
+#  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 accounts with unmatched offsets.
+
+"""
+from datetime import date
+from decimal import Decimal
+
+from flask import render_template, Response
+
+from accounting.locale import gettext
+from accounting.models import Currency, Account
+from accounting.report.utils.base_page_params import BasePageParams
+from accounting.report.utils.base_report import BaseReport
+from accounting.report.utils.csv_export import BaseCSVRow, csv_download
+from accounting.report.utils.option_link import OptionLink
+from accounting.report.utils.report_chooser import ReportChooser
+from accounting.report.utils.report_type import ReportType
+from accounting.report.utils.unmatched import get_accounts_with_unmatched
+from accounting.report.utils.urls import unmatched_url
+
+
+class CSVRow(BaseCSVRow):
+    """A row in the CSV."""
+
+    def __init__(self, account: str, count: int | str):
+        """Constructs a row in the CSV.
+
+        :param account: The account.
+        :param count: The number of unapplied original line items.
+        """
+        self.account: str = account
+        """The currency."""
+        self.count: int | str = count
+        """The number of unapplied original line items."""
+
+    @property
+    def values(self) -> list[str | date | Decimal | None]:
+        """Returns the values of the row.
+
+        :return: The values of the row.
+        """
+        return [self.account, self.count]
+
+
+class PageParams(BasePageParams):
+    """The HTML page parameters."""
+
+    def __init__(self, currency: Currency, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param currency: The currency.
+        :param accounts: The accounts.
+        """
+        self.currency: Currency = currency
+        """The currency."""
+        self.accounts: list[Account] = accounts
+        """The accounts."""
+
+    @property
+    def has_data(self) -> bool:
+        """Returns whether there is any data on the page.
+
+        :return: True if there is any data, or False otherwise.
+        """
+        return len(self.accounts) > 0
+
+    @property
+    def report_chooser(self) -> ReportChooser:
+        """Returns the report chooser.
+
+        :return: The report chooser.
+        """
+        return ReportChooser(ReportType.UNMATCHED, currency=self.currency,
+                             account=None)
+
+    @property
+    def currency_options(self) -> list[OptionLink]:
+        """Returns the currency options.
+
+        :return: The currency options.
+        """
+        return self._get_currency_options(lambda x: unmatched_url(x, None),
+                                          self.currency)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] \
+            = [OptionLink(gettext("Accounts"),
+                          unmatched_url(self.currency, None),
+                          True)]
+        options.extend(
+            [OptionLink(str(x), unmatched_url(self.currency, x), False)
+             for x in self.accounts])
+        return options
+
+
+def get_csv_rows(accounts: list[Account]) -> list[CSVRow]:
+    """Composes and returns the CSV rows from the line items.
+
+    :param accounts: The accounts.
+    :return: The CSV rows.
+    """
+    rows: list[CSVRow] = [CSVRow(gettext("Account"), gettext("Count"))]
+    rows.extend([CSVRow(str(x).title(), x.count)
+                 for x in accounts])
+    return rows
+
+
+class AccountsWithUnmatchedOffsets(BaseReport):
+    """The accounts with unmatched offsets."""
+
+    def __init__(self, currency: Currency):
+        """Constructs the outstanding balances.
+
+        :param currency: The currency.
+        """
+        self.__currency: Currency = currency
+        """The currency."""
+        self.__accounts: list[Account] \
+            = get_accounts_with_unmatched(currency)
+        """The accounts."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = f"unapplied-accounts.csv"
+        return csv_download(filename, get_csv_rows(self.__accounts))
+
+    def html(self) -> str:
+        """Composes and returns the report as HTML.
+
+        :return: The report as HTML.
+        """
+        return render_template("accounting/report/unmatched-accounts.html",
+                               report=PageParams(currency=self.__currency,
+                                                 accounts=self.__accounts))

src/accounting/report/utils/csv_export.py

@@ -22,6 +22,7 @@ from abc import ABC, abstractmethod
 from datetime import timedelta, date
 from decimal import Decimal
 from io import StringIO
+from urllib.parse import quote
 
 from flask import Response
 
@@ -53,7 +54,7 @@ def csv_download(filename: str, rows: list[BaseCSVRow]) -> Response:
         fp.seek(0)
         response: Response = Response(fp.read(), mimetype="text/csv")
         response.headers["Content-Disposition"] \
-            = f"attachment; filename={filename}"
+            = f"attachment; filename={quote(filename)}"
         return response
 
 

src/accounting/report/utils/offset_matcher.py

@@ -0,0 +1,180 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  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 forms for the unmatched offset management.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from flask_babel import LazyString
+from sqlalchemy.orm import selectinload
+
+from accounting.locale import lazy_gettext
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.report.utils.unapplied import get_net_balances
+
+
+class OffsetPair:
+    """A pair of an original line item and its offset."""
+
+    def __init__(self, original_line_item: JournalEntryLineItem,
+                 offset: JournalEntryLineItem):
+        """Constructs a pair of an original line item and its offset.
+
+        :param original_line_item: The original line item.
+        :param offset: The offset.
+        """
+        self.original_line_item: JournalEntryLineItem = original_line_item
+        """The original line item."""
+        self.offset: JournalEntryLineItem = offset
+        """The offset."""
+
+
+class OffsetMatcher:
+    """The offset matcher."""
+
+    def __init__(self, currency: Currency, account: Account):
+        """Constructs the offset matcher.
+
+        :param currency: The currency.
+        :param account: The account.
+        """
+        self.__currency: Account = currency
+        """The currency."""
+        self.__account: Account = account
+        """The account."""
+        self.matched_pairs: list[OffsetPair] = []
+        """A list of matched pairs."""
+        self.line_items: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits and unmatched offsets."""
+        self.unapplied: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits."""
+        self.unmatched: list[JournalEntryLineItem] = []
+        """The unmatched offsets."""
+        self.__find_matches()
+
+    def __find_matches(self) -> None:
+        """Finds the matched original line items and their offsets.
+
+        :return: None.
+        """
+        self.__get_line_items()
+        if len(self.unapplied) == 0 or len(self.unmatched) == 0:
+            return
+        remains: list[JournalEntryLineItem] = self.unmatched.copy()
+        for original_item in self.unapplied:
+            offset_candidates: list[JournalEntryLineItem] \
+                = [x for x in remains
+                   if (x.journal_entry.date > original_item.journal_entry.date
+                       or (x.journal_entry.date
+                           == original_item.journal_entry.date
+                           and x.journal_entry.no
+                           > original_item.journal_entry.no))
+                   and x.currency_code == original_item.currency_code
+                   and x.description == original_item.description
+                   and x.amount == original_item.net_balance]
+            if len(offset_candidates) == 0:
+                continue
+            self.matched_pairs.append(
+                OffsetPair(original_item, offset_candidates[0]))
+            original_item.match = offset_candidates[0]
+            offset_candidates[0].match = original_item
+            remains.remove(offset_candidates[0])
+
+    def __get_line_items(self) -> None:
+        """Returns the unapplied original line items and unmatched offsets of
+        the account.
+
+        :return: The unapplied original line items and unmatched offsets of the
+            account.
+        """
+        net_balances: dict[int, Decimal | None] \
+            = get_net_balances(self.__currency, self.__account)
+        unmatched_offset_condition: sa.BinaryExpression \
+            = sa.and_(Account.id == self.__account.id,
+                      JournalEntryLineItem.currency_code
+                      == self.__currency.code,
+                      JournalEntryLineItem.original_line_item_id.is_(None),
+                      sa.or_(sa.and_(Account.base_code.startswith("2"),
+                                     JournalEntryLineItem.is_debit),
+                             sa.and_(Account.base_code.startswith("1"),
+                                     sa.not_(JournalEntryLineItem.is_debit))))
+        self.line_items = JournalEntryLineItem.query \
+            .join(Account).join(JournalEntry) \
+            .filter(sa.or_(JournalEntryLineItem.id.in_(net_balances),
+                           unmatched_offset_condition)) \
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no) \
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+        for line_item in self.line_items:
+            line_item.is_offset = line_item.id in net_balances
+        self.unapplied = [x for x in self.line_items
+                          if x.is_offset]
+        for line_item in self.unapplied:
+            line_item.net_balance = line_item.amount \
+                if net_balances[line_item.id] is None \
+                else net_balances[line_item.id]
+        self.unmatched = [x for x in self.line_items
+                          if not x.is_offset]
+        self.__populate_accumulated_balances()
+
+    def __populate_accumulated_balances(self) -> None:
+        """Populates the accumulated balances of the line items.
+
+        :return: None.
+        """
+        balance: Decimal = Decimal("0")
+        for line_item in self.line_items:
+            amount: Decimal = line_item.amount if line_item.is_offset \
+                else line_item.net_balance
+            if line_item.is_debit:
+                line_item.debit = amount
+                line_item.credit = None
+                balance = balance + amount
+            else:
+                line_item.debit = None
+                line_item.credit = amount
+                balance = balance - amount
+            line_item.balance = balance
+
+    @property
+    def status(self) -> str | LazyString:
+        """Returns the match status message.
+
+        :return: The match status message.
+        """
+        if len(self.unmatched) == 0:
+            return lazy_gettext("There is no unmatched offset.")
+        if len(self.matched_pairs) == 0:
+            return lazy_gettext(
+                    "%(total)s unmatched offsets without original items.",
+                    total=len(self.unmatched))
+        return lazy_gettext(
+            "%(matches)s unmatched offsets out of %(total)s"
+            " can match with their original items.",
+            matches=len(self.matched_pairs),
+            total=len(self.unmatched))
+
+    def match(self) -> None:
+        """Matches the original line items with offsets.
+
+        :return: None.
+        """
+        for pair in self.matched_pairs:
+            pair.offset.original_line_item_id = pair.original_line_item.id

src/accounting/report/utils/report_chooser.py

@@ -31,10 +31,12 @@ from accounting.models import Currency, Account
 from accounting.report.period import Period, get_period
 from accounting.template_globals import default_currency_code
 from accounting.utils.current_account import CurrentAccount
+from accounting.utils.permission import can_edit
 from .option_link import OptionLink
 from .report_type import ReportType
 from .urls import journal_url, ledger_url, income_expenses_url, \
-    trial_balance_url, income_statement_url, balance_sheet_url
+    trial_balance_url, income_statement_url, balance_sheet_url, \
+    unapplied_url, unmatched_url
 
 
 class ReportChooser:
@@ -74,6 +76,9 @@ class ReportChooser:
         self.__reports.append(self.__trial_balance)
         self.__reports.append(self.__income_statement)
         self.__reports.append(self.__balance_sheet)
+        self.__reports.append(self.__unapplied)
+        if can_edit():
+            self.__reports.append(self.__unmatched)
         for report in self.__reports:
             if report.is_active:
                 self.current_report = report.title
@@ -151,6 +156,40 @@ class ReportChooser:
                           self.__active_report == ReportType.BALANCE_SHEET,
                           fa_icon="fa-solid fa-scale-balanced")
 
+    @property
+    def __unapplied(self) -> OptionLink:
+        """Returns the unapplied original line items.
+
+        :return: The unapplied original line items.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            return OptionLink(gettext("Unapplied Items"),
+                              unapplied_url(self.__currency, None),
+                              self.__active_report == ReportType.UNAPPLIED,
+                              fa_icon="fa-solid fa-link-slash")
+        return OptionLink(gettext("Unapplied Items"),
+                          unapplied_url(self.__currency, self.__account),
+                          self.__active_report == ReportType.UNAPPLIED,
+                          fa_icon="fa-solid fa-link-slash")
+
+    @property
+    def __unmatched(self) -> OptionLink:
+        """Returns the unmatched offsets.
+
+        :return: The unmatched offsets.
+        """
+        account: Account = self.__account
+        if not account.is_need_offset:
+            return OptionLink(gettext("Unmatched Offsets"),
+                              unmatched_url(self.__currency, None),
+                              self.__active_report == ReportType.UNMATCHED,
+                              fa_icon="fa-solid fa-file-circle-question")
+        return OptionLink(gettext("Unmatched Offsets"),
+                          unmatched_url(self.__currency, self.__account),
+                          self.__active_report == ReportType.UNMATCHED,
+                          fa_icon="fa-solid fa-file-circle-question")
+
     def __iter__(self) -> t.Iterator[OptionLink]:
         """Returns the iteration of the reports.
 

src/accounting/report/utils/report_type.py

@@ -34,5 +34,9 @@ class ReportType(Enum):
     """The income statement."""
     BALANCE_SHEET: str = "balance-sheet"
     """The balance sheet."""
+    UNAPPLIED: str = "unapplied"
+    """The unapplied original line items."""
+    UNMATCHED: str = "unmatched"
+    """The unmatched offsets."""
     SEARCH: str = "search"
     """The search."""

src/accounting/report/utils/unapplied.py

@@ -0,0 +1,105 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/7
+
+#  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 unapplied original line item utilities.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.utils.cast import be
+from accounting.utils.offset_alias import offset_alias
+
+
+def get_accounts_with_unapplied(currency: Currency) -> list[Account]:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (be(offset.c.is_debit == JournalEntryLineItem.is_debit),
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_unapplied: sa.Select \
+        = sa.select(JournalEntryLineItem.id)\
+        .join(JournalEntry).join(Account)\
+        .join(offset, be(JournalEntryLineItem.id
+                         == offset.c.original_line_item_id),
+              isouter=True)\
+        .filter(Account.is_need_offset,
+                be(JournalEntryLineItem.currency_code == currency.code),
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit)))\
+        .group_by(JournalEntryLineItem.id)\
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+
+    count_func: sa.Label \
+        = sa.func.count(JournalEntryLineItem.id).label("count")
+    select: sa.Select = sa.select(Account.id, count_func)\
+        .join(JournalEntryLineItem, isouter=True)\
+        .filter(JournalEntryLineItem.id.in_(select_unapplied))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    counts: dict[int, int] \
+        = {x.id: x.count for x in db.session.execute(select)}
+    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
+        .order_by(Account.base_code, Account.no).all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts
+
+
+def get_net_balances(currency: Currency, account: Account) \
+        -> dict[int, Decimal | None]:
+    """Returns the net balances of the unapplied line items of the account.
+
+    :param currency: The currency.
+    :param account: The account.
+    :return: The net balances of the unapplied line items of the account.
+    """
+    offset: sa.Alias = offset_alias()
+    net_balance: sa.Label \
+        = (JournalEntryLineItem.amount
+           + sa.func.sum(sa.case(
+                (be(offset.c.is_debit == JournalEntryLineItem.is_debit),
+                 offset.c.amount),
+                else_=-offset.c.amount))).label("net_balance")
+    select_net_balances: sa.Select \
+        = sa.select(JournalEntryLineItem.id, net_balance) \
+        .join(JournalEntry).join(Account) \
+        .join(offset, be(JournalEntryLineItem.id
+                         == offset.c.original_line_item_id),
+              isouter=True) \
+        .filter(be(Account.id == account.id),
+                be(JournalEntryLineItem.currency_code == currency.code),
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               sa.not_(JournalEntryLineItem.is_debit)),
+                       sa.and_(Account.base_code.startswith("1"),
+                               JournalEntryLineItem.is_debit))) \
+        .group_by(JournalEntryLineItem.id) \
+        .having(sa.or_(sa.func.count(offset.c.id) == 0, net_balance != 0))
+    return {x.id: x.net_balance
+            for x in db.session.execute(select_net_balances).all()}

src/accounting/report/utils/unmatched.py

@@ -0,0 +1,55 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  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 unmatched offset utilities.
+
+"""
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Currency, Account, JournalEntry, \
+    JournalEntryLineItem
+from accounting.utils.cast import be
+
+
+def get_accounts_with_unmatched(currency: Currency) -> list[Account]:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets, with the "count" property set
+        to the number of unmatched offsets.
+    """
+    count_func: sa.Label \
+        = sa.func.count(JournalEntryLineItem.id).label("count")
+    select: sa.Select = sa.select(Account.id, count_func)\
+        .select_from(Account)\
+        .join(JournalEntryLineItem, isouter=True).join(JournalEntry)\
+        .filter(Account.is_need_offset,
+                be(JournalEntryLineItem.currency_code == currency.code),
+                JournalEntryLineItem.original_line_item_id.is_(None),
+                sa.or_(sa.and_(Account.base_code.startswith("2"),
+                               JournalEntryLineItem.is_debit),
+                       sa.and_(Account.base_code.startswith("1"),
+                               sa.not_(JournalEntryLineItem.is_debit))))\
+        .group_by(Account.id)\
+        .having(count_func > 0)
+    counts: dict[int, int] \
+        = {x.id: x.count for x in db.session.execute(select)}
+    accounts: list[Account] = Account.query.filter(Account.id.in_(counts))\
+        .order_by(Account.base_code, Account.no).all()
+    for account in accounts:
+        account.count = counts[account.id]
+    return accounts

src/accounting/report/utils/urls.py

@@ -47,9 +47,10 @@ def ledger_url(currency: Currency, account: Account, period: Period) \
     :param period: The period.
     :return: The URL of the ledger.
     """
-    if period.is_default:
-        return url_for("accounting-report.ledger-default",
-                       currency=currency, account=account)
+    if currency.code == default_currency_code() \
+            and account.code == Account.CASH_CODE \
+            and period.is_default:
+        return url_for("accounting-report.ledger-default")
     return url_for("accounting-report.ledger",
                    currency=currency, account=account,
                    period=period)
@@ -68,9 +69,6 @@ def income_expenses_url(currency: Currency, account: CurrentAccount,
             and account.code == options.default_ie_account_code \
             and period.is_default:
         return url_for("accounting-report.default")
-    if period.is_default:
-        return url_for("accounting-report.income-expenses-default",
-                       currency=currency, account=account)
     return url_for("accounting-report.income-expenses",
                    currency=currency, account=account,
                    period=period)
@@ -83,9 +81,8 @@ def trial_balance_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the trial balance.
     """
-    if period.is_default:
-        return url_for("accounting-report.trial-balance-default",
-                       currency=currency)
+    if currency.code == default_currency_code() and period.is_default:
+        return url_for("accounting-report.trial-balance-default")
     return url_for("accounting-report.trial-balance",
                    currency=currency, period=period)
 
@@ -97,9 +94,8 @@ def income_statement_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the income statement.
     """
-    if period.is_default:
-        return url_for("accounting-report.income-statement-default",
-                       currency=currency)
+    if currency.code == default_currency_code() and period.is_default:
+        return url_for("accounting-report.income-statement-default")
     return url_for("accounting-report.income-statement",
                    currency=currency, period=period)
 
@@ -111,8 +107,41 @@ def balance_sheet_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the balance sheet.
     """
-    if period.is_default:
-        return url_for("accounting-report.balance-sheet-default",
-                       currency=currency)
+    if currency.code == default_currency_code() and period.is_default:
+        return url_for("accounting-report.balance-sheet-default")
     return url_for("accounting-report.balance-sheet",
                    currency=currency, period=period)
+
+
+def unapplied_url(currency: Currency, account: Account | None) -> str:
+    """Returns the URL of the unapplied original line items.
+
+    :param currency: The currency.
+    :param account: The account, or None to list the accounts with unapplied
+        original line items.
+    :return: The URL of the unapplied original line items.
+    """
+    if account is None:
+        if currency.code == default_currency_code():
+            return url_for("accounting-report.unapplied-accounts-default")
+        return url_for("accounting-report.unapplied-accounts",
+                       currency=currency)
+    return url_for("accounting-report.unapplied",
+                   currency=currency, account=account)
+
+
+def unmatched_url(currency: Currency, account: Account | None) -> str:
+    """Returns the URL of the unmatched offset line items.
+
+    :param currency: The currency.
+    :param account: The account, or None to list the accounts with unmatched
+        offset line items.
+    :return: The URL of the unmatched offset line items.
+    """
+    if account is None:
+        if currency.code == default_currency_code():
+            return url_for("accounting-report.unmatched-accounts-default")
+        return url_for("accounting-report.unmatched-accounts",
+                       currency=currency)
+    return url_for("accounting-report.unmatched",
+                   currency=currency, account=account)

src/accounting/report/views.py

@@ -17,18 +17,27 @@
 """The views for the report management.
 
 """
-from flask import Blueprint, request, Response
+from flask import Blueprint, request, Response, redirect, flash
 
 from accounting import db
+from accounting.locale import lazy_gettext
 from accounting.models import Currency, Account
-from accounting.report.period import Period, get_period
 from accounting.template_globals import default_currency_code
+from accounting.utils.cast import s
 from accounting.utils.current_account import CurrentAccount
+from accounting.utils.next_uri import or_next
 from accounting.utils.options import options
-from accounting.utils.permission import has_permission, can_view
+from accounting.utils.permission import has_permission, can_view, can_edit
+from .period import Period, get_period
 from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
     IncomeStatement, BalanceSheet, Search
+from .reports.unapplied import UnappliedOriginalLineItems
+from .reports.unapplied_accounts import AccountsWithUnappliedOriginalLineItems
+from .reports.unmatched import UnmatchedOffsets
+from .reports.unmatched_accounts import AccountsWithUnmatchedOffsets
 from .template_filters import format_amount
+from .utils.offset_matcher import OffsetMatcher
+from .utils.urls import unmatched_url
 
 bp: Blueprint = Blueprint("accounting-report", __name__)
 """The view blueprint for the reports."""
@@ -42,10 +51,7 @@ def get_default_report() -> str | Response:
 
     :return: The income and expenses log in the default period.
     """
-    return __get_income_expenses(
-        db.session.get(Currency, default_currency_code()),
-        options.default_ie_account,
-        get_period())
+    return get_default_income_expenses()
 
 
 @bp.get("journal", endpoint="journal-default")
@@ -81,17 +87,15 @@ def __get_journal(period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("ledger/<currency:currency>/<account:account>",
-        endpoint="ledger-default")
+@bp.get("ledger", endpoint="ledger-default")
 @has_permission(can_view)
-def get_default_ledger(currency: Currency, account: Account) -> str | Response:
-    """Returns the ledger in the default period.
+def get_default_ledger() -> str | Response:
+    """Returns the ledger in the default currency, cash, and default period.
 
-    :param currency: The currency.
-    :param account: The account.
-    :return: The ledger in the default period.
+    :return: The ledger in the default currency, cash, and default period.
     """
-    return __get_ledger(currency, account, get_period())
+    return __get_ledger(db.session.get(Currency, default_currency_code()),
+                        Account.cash(), get_period())
 
 
 @bp.get("ledger/<currency:currency>/<account:account>/<period:period>",
@@ -124,23 +128,21 @@ def __get_ledger(currency: Currency, account: Account, period: Period) \
     return report.html()
 
 
-@bp.get("income-expenses/<currency:currency>/<ieAccount:account>",
-        endpoint="income-expenses-default")
+@bp.get("income-expenses", endpoint="income-expenses-default")
 @has_permission(can_view)
-def get_default_income_expenses(currency: Currency, account: CurrentAccount) \
-        -> str | Response:
+def get_default_income_expenses() -> str | Response:
     """Returns the income and expenses log in the default period.
 
-    :param currency: The currency.
-    :param account: The account.
     :return: The income and expenses log in the default period.
     """
-    return __get_income_expenses(currency, account, get_period())
+    return __get_income_expenses(
+        db.session.get(Currency, default_currency_code()),
+        options.default_ie_account,
+        get_period())
 
 
-@bp.get(
-    "income-expenses/<currency:currency>/<ieAccount:account>/<period:period>",
-    endpoint="income-expenses")
+@bp.get("income-expenses/<currency:currency>/<currentAccount:account>/"
+        "<period:period>", endpoint="income-expenses")
 @has_permission(can_view)
 def get_income_expenses(currency: Currency, account: CurrentAccount,
                         period: Period) -> str | Response:
@@ -169,16 +171,15 @@ def __get_income_expenses(currency: Currency, account: CurrentAccount,
     return report.html()
 
 
-@bp.get("trial-balance/<currency:currency>",
-        endpoint="trial-balance-default")
+@bp.get("trial-balance", endpoint="trial-balance-default")
 @has_permission(can_view)
-def get_default_trial_balance(currency: Currency) -> str | Response:
+def get_default_trial_balance() -> str | Response:
     """Returns the trial balance in the default period.
 
-    :param currency: The currency.
     :return: The trial balance in the default period.
     """
-    return __get_trial_balance(currency, get_period())
+    return __get_trial_balance(
+        db.session.get(Currency, default_currency_code()), get_period())
 
 
 @bp.get("trial-balance/<currency:currency>/<period:period>",
@@ -207,16 +208,15 @@ def __get_trial_balance(currency: Currency, period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("income-statement/<currency:currency>",
-        endpoint="income-statement-default")
+@bp.get("income-statement", endpoint="income-statement-default")
 @has_permission(can_view)
-def get_default_income_statement(currency: Currency) -> str | Response:
+def get_default_income_statement() -> str | Response:
     """Returns the income statement in the default period.
 
-    :param currency: The currency.
     :return: The income statement in the default period.
     """
-    return __get_income_statement(currency, get_period())
+    return __get_income_statement(
+        db.session.get(Currency, default_currency_code()), get_period())
 
 
 @bp.get("income-statement/<currency:currency>/<period:period>",
@@ -246,16 +246,15 @@ def __get_income_statement(currency: Currency, period: Period) \
     return report.html()
 
 
-@bp.get("balance-sheet/<currency:currency>",
-        endpoint="balance-sheet-default")
+@bp.get("balance-sheet", endpoint="balance-sheet-default")
 @has_permission(can_view)
-def get_default_balance_sheet(currency: Currency) -> str | Response:
+def get_default_balance_sheet() -> str | Response:
     """Returns the balance sheet in the default period.
 
-    :param currency: The currency.
     :return: The balance sheet in the default period.
     """
-    return __get_balance_sheet(currency, get_period())
+    return __get_balance_sheet(
+        db.session.get(Currency, default_currency_code()), get_period())
 
 
 @bp.get("balance-sheet/<currency:currency>/<period:period>",
@@ -286,6 +285,130 @@ def __get_balance_sheet(currency: Currency, period: Period) \
     return report.html()
 
 
+@bp.get("unapplied", endpoint="unapplied-accounts-default")
+@has_permission(can_view)
+def get_default_unapplied_accounts() -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :return: The accounts with unapplied original line items.
+    """
+    return __get_unapplied_accounts(
+        db.session.get(Currency, default_currency_code()))
+
+
+@bp.get("unapplied/<currency:currency>", endpoint="unapplied-accounts")
+@has_permission(can_view)
+def get_unapplied_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    return __get_unapplied_accounts(currency)
+
+
+def __get_unapplied_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :param currency: The currency.
+    :return: The accounts with unapplied original line items.
+    """
+    report: AccountsWithUnappliedOriginalLineItems \
+        = AccountsWithUnappliedOriginalLineItems(currency)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unapplied/<currency:currency>/<needOffsetAccount:account>",
+        endpoint="unapplied")
+@has_permission(can_view)
+def get_unapplied(currency: Currency, account: Account) -> str | Response:
+    """Returns the unapplied original line items.
+
+    :param currency: The currency.
+    :param account: The Account.
+    :return: The unapplied original line items in the period.
+    """
+    report: UnappliedOriginalLineItems \
+        = UnappliedOriginalLineItems(currency, account)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unmatched", endpoint="unmatched-accounts-default")
+@has_permission(can_edit)
+def get_default_unmatched_accounts() -> str | Response:
+    """Returns the accounts with unmatched offsets.
+
+    :return: The accounts with unmatched offsets.
+    """
+    return __get_unmatched_accounts(
+        db.session.get(Currency, default_currency_code()))
+
+
+@bp.get("unmatched/<currency:currency>", endpoint="unmatched-accounts")
+@has_permission(can_edit)
+def get_unmatched_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets.
+    """
+    return __get_unmatched_accounts(currency)
+
+
+def __get_unmatched_accounts(currency: Currency) -> str | Response:
+    """Returns the accounts with unmatched offsets.
+
+    :param currency: The currency.
+    :return: The accounts with unmatched offsets.
+    """
+    report: AccountsWithUnmatchedOffsets \
+        = AccountsWithUnmatchedOffsets(currency)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unmatched/<currency:currency>/<needOffsetAccount:account>",
+        endpoint="unmatched")
+@has_permission(can_edit)
+def get_unmatched(currency: Currency, account: Account) -> str | Response:
+    """Returns the unmatched offsets.
+
+    :param currency: The currency.
+    :param account: The Account.
+    :return: The unmatched offsets in the period.
+    """
+    report: UnmatchedOffsets = UnmatchedOffsets(currency, account)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.post("match-offsets/<currency:currency>/<needOffsetAccount:account>",
+         endpoint="match-offsets")
+@has_permission(can_edit)
+def match_offsets(currency: Currency, account: Account) -> redirect:
+    """Matches the original line items with their offsets.
+
+    :return: Redirection to the view of the unmatched offsets.
+    """
+    matcher: OffsetMatcher = OffsetMatcher(currency, account)
+    if len(matcher.matched_pairs) == 0:
+        flash(s(lazy_gettext("No more offset to match automatically.")),
+              "success")
+        return redirect(or_next(
+            unmatched_url(currency, account)))
+    matcher.match()
+    db.session.commit()
+    flash(s(lazy_gettext("Matched %(matches)s offsets.",
+                         matches=len(matcher.matched_pairs))), "success")
+    return redirect(or_next(unmatched_url(currency, account)))
+
+
 @bp.get("search", endpoint="search")
 @has_permission(can_view)
 def search() -> str | Response:

src/accounting/static/css/style.css

@@ -39,6 +39,10 @@
 .accounting-toolbar {
     display: flex;
 }
+.accounting-toolbar-accounts {
+    max-height: 20rem;
+    overflow-y: scroll;
+}
 .accounting-toolbar .input-group > .input-group-text {
     padding: 0;
     background-color: transparent;
@@ -209,11 +213,23 @@ a.accounting-report-table-row {
 .accounting-report-table-body .accounting-amount {
     font-style: italic;
 }
+.accounting-report-table-body .accounting-report-table-row {
+    background-color: #f8f9fa;
+}
 .accounting-report-table-body .accounting-report-table-row:nth-child(2n+1) {
-    background-color: #f2f2f2;
+    background-color: #ecedee;
 }
 .accounting-report-table-body .accounting-report-table-row:hover {
-    background-color: rgba(0, 0, 0, 0.075);
+    background-color: #e5e6e7;
+}
+.accounting-report-table-body .accounting-report-table-row-danger {
+    background-color: #f8d7da;
+}
+.accounting-report-table-body .accounting-report-table-row-danger:nth-child(2n+1) {
+    background-color: #eccccf;
+}
+.accounting-report-table-body .accounting-report-table-row-danger:hover {
+    background-color: #e5c7ca;
 }
 .accounting-journal-table .accounting-report-table-row {
     grid-template-columns: 1fr 1fr 2fr 4fr 1fr 1fr;
@@ -309,6 +325,26 @@ a.accounting-report-table-row {
 .accounting-balance-sheet-total .accounting-amount, .accounting-balance-sheet-subtotal, .accounting-amount {
     font-style: italic;
 }
+.accounting-unapplied-table .accounting-report-table-row {
+    grid-template-columns: 1fr 5fr 1fr 1fr;
+}
+.accounting-unapplied-account-table .accounting-report-table-row {
+    display: flex;
+    justify-content: space-between;
+}
+.accounting-unapplied-account-table .accounting-report-table-header .accounting-report-table-row {
+    display: block;
+}
+.accounting-unmatched-table .accounting-report-table-row {
+    grid-template-columns: 1fr 5fr 1fr 1fr 1fr;
+}
+.accounting-unmatched-account-table .accounting-report-table-row {
+    display: flex;
+    justify-content: space-between;
+}
+.accounting-unmatched-account-table .accounting-report-table-header .accounting-report-table-row {
+    display: block;
+}
 
 /* The accounting report */
 .accounting-mobile-journal-credit {
@@ -343,6 +379,12 @@ a.accounting-report-table-row {
     margin: 0;
 }
 
+/* The unmatched offsets */
+.accounting-unmatched-offset-pair-list {
+    height: 20rem;
+    overflow-y: scroll;
+}
+
 /* The Material Design text field (floating form control in Bootstrap) */
 .accounting-material-text-field {
     position: relative;

src/accounting/static/js/description-editor.js

@@ -364,12 +364,13 @@ class DescriptionEditorAccount extends JournalEntryAccount {
      *
      * @param editor {DescriptionEditor} the description editor
      * @param code {string} the account code
+     * @param title {string} the account title
      * @param text {string} the account text
      * @param isNeedOffset {boolean} true if the line items in the account needs offset, or false otherwise
      * @param button {HTMLButtonElement} the account button
      */
-    constructor(editor, code, text, isNeedOffset, button) {
-        super(code, text, isNeedOffset);
+    constructor(editor, code, title, text, isNeedOffset, button) {
+        super(code, title, text, isNeedOffset);
         this.#element = button;
         this.#element.onclick = () => editor.selectAccount(this);
     }
@@ -424,7 +425,7 @@ class DescriptionEditorSuggestedAccount extends DescriptionEditorAccount {
      * @param button {HTMLButtonElement} the account button
      */
     constructor(editor, button) {
-        super(editor, button.dataset.code, button.dataset.text, button.classList.contains("accounting-account-is-need-offset"), button);
+        super(editor, button.dataset.code, button.dataset.title, button.dataset.text, button.classList.contains("accounting-account-is-need-offset"), button);
     }
 }
 
@@ -441,7 +442,7 @@ class DescriptionEditorConfirmedAccount extends DescriptionEditorAccount {
      * @param button {HTMLButtonElement} the account button
      */
     constructor(editor, button) {
-        super(editor, "", "", false, button);
+        super(editor, "", "", "", false, button);
         this.isConfirmedAccount = true;
     }
 

src/accounting/static/js/journal-entry-account-selector.js

@@ -123,7 +123,7 @@ class JournalEntryAccountSelector {
                 option.setShown(false);
             }
         }
-        if (!isAnyMatched) {
+        if (!isAnyMatched && this.#isShowMore) {
             this.#optionList.classList.add("d-none");
             this.#queryNoResult.classList.remove("d-none");
         } else {
@@ -202,6 +202,12 @@ class JournalEntryAccountOption {
      */
     code;
 
+    /**
+     * The account title
+     * @type {string}
+     */
+    title;
+
     /**
      * The account text
      * @type {string}
@@ -235,6 +241,7 @@ class JournalEntryAccountOption {
     constructor(selector, element) {
         this.#element = element;
         this.code = element.dataset.code;
+        this.title = element.dataset.title;
         this.text = element.dataset.text;
         this.#isInUse = element.classList.contains("accounting-account-is-in-use");
         this.isNeedOffset = element.classList.contains("accounting-account-is-need-offset");

src/accounting/static/js/journal-entry-form.js

@@ -791,6 +791,12 @@ class JournalEntryAccount {
      */
     code;
 
+    /**
+     * The account title
+     * @type {string}
+     */
+    title;
+
     /**
      * The account text
      * @type {string}
@@ -807,11 +813,13 @@ class JournalEntryAccount {
      * Constructs a journal entry account.
      *
      * @param code {string} the account code
+     * @param title {string} the account title
      * @param text {string} the account text
      * @param isNeedOffset {boolean} true if the line items in the account needs offset, or false otherwise
      */
-    constructor(code, text, isNeedOffset) {
+    constructor(code, title, text, isNeedOffset) {
         this.code = code;
+        this.title = title;
         this.text = text;
         this.isNeedOffset = isNeedOffset;
     }
@@ -822,7 +830,7 @@ class JournalEntryAccount {
      * @return {JournalEntryAccount} the copy of the account
      */
     copy() {
-        return new JournalEntryAccount(this.code, this.text, this.isNeedOffset);
+        return new JournalEntryAccount(this.code, this.title, this.text, this.isNeedOffset);
     }
 }
 
@@ -887,10 +895,16 @@ class LineItemSubForm {
     #accountCode;
 
     /**
-     * The text display of the account
-     * @type {HTMLDivElement}
+     * The code part of the text display of the account
+     * @type {HTMLSpanElement}
      */
-    #accountText;
+    #accountTextCode;
+
+    /**
+     * The title part of the text display of the account
+     * @type {HTMLSpanElement}
+     */
+    #accountTextTitle;
 
     /**
      * The description
@@ -957,7 +971,8 @@ class LineItemSubForm {
         this.#error = document.getElementById(`${prefix}-error`);
         this.#no = document.getElementById(`${prefix}-no`);
         this.#accountCode = document.getElementById(`${prefix}-account-code`);
-        this.#accountText = document.getElementById(`${prefix}-account-text`);
+        this.#accountTextCode = document.getElementById(`${prefix}-account-text-code`);
+        this.#accountTextTitle = document.getElementById(`${prefix}-account-text-title`);
         this.#description = document.getElementById(`${prefix}-description`);
         this.#descriptionText = document.getElementById(`${prefix}-description-text`);
         this.#originalLineItemId = document.getElementById(`${prefix}-original-line-item-id`);
@@ -1024,7 +1039,7 @@ class LineItemSubForm {
      * @return {JournalEntryAccount|null} the account
      */
     get account() {
-        return this.#accountCode.value === null? null: new JournalEntryAccount(this.#accountCode.value, this.#accountCode.dataset.text, this.#accountCode.classList.contains("accounting-account-is-need-offset"));
+        return this.#accountCode.value === null? null: new JournalEntryAccount(this.#accountCode.value, this.#accountCode.dataset.title, this.#accountCode.dataset.text, this.#accountCode.classList.contains("accounting-account-is-need-offset"));
     }
 
     /**
@@ -1092,13 +1107,15 @@ class LineItemSubForm {
             this.#originalLineItemText.innerText = A_("Offset %(item)s", {item: editor.originalLineItemText});
         }
         this.#accountCode.value = editor.account.code;
+        this.#accountCode.dataset.title = editor.account.title;
         this.#accountCode.dataset.text = editor.account.text;
         if (editor.account.isNeedOffset) {
             this.#accountCode.classList.add("accounting-account-is-need-offset");
         } else {
             this.#accountCode.classList.remove("accounting-account-is-need-offset");
         }
-        this.#accountText.innerText = editor.account.text;
+        this.#accountTextCode.innerText = editor.account.code
+        this.#accountTextTitle.innerText = editor.account.title
         this.#description.value = editor.description === null? "": editor.description;
         this.#descriptionText.innerText = editor.description === null? "": editor.description;
         this.#amount.value = editor.amount;

src/accounting/static/js/journal-entry-line-item-editor.js

@@ -277,13 +277,16 @@ class JournalEntryLineItemEditor {
         this.originalLineItemText = originalLineItem.text;
         this.#originalLineItemText.innerText = originalLineItem.text;
         this.#setEnableDescriptionAccount(false);
-        if (originalLineItem.description === "") {
-            this.#descriptionControl.classList.remove("accounting-not-empty");
-        } else {
-            this.#descriptionControl.classList.add("accounting-not-empty");
+        if (this.description === null) {
+            if (originalLineItem.description === "") {
+                this.#descriptionControl.classList.remove("accounting-not-empty");
+            } else {
+                this.#descriptionControl.classList.add("accounting-not-empty");
+            }
+            this.description = originalLineItem.description === ""? null: originalLineItem.description;
+            this.#descriptionText.innerText = originalLineItem.description;
         }
-        this.description = originalLineItem.description === ""? null: originalLineItem.description;
-        this.#descriptionText.innerText = originalLineItem.description;
+        this.#setEnableAccount(false);
         this.#accountControl.classList.add("accounting-not-empty");
         this.account = originalLineItem.account.copy();
         this.isAccountConfirmed = false;
@@ -305,7 +308,7 @@ class JournalEntryLineItemEditor {
         this.originalLineItemDate = null;
         this.originalLineItemText = null;
         this.#originalLineItemText.innerText = "";
-        this.#setEnableDescriptionAccount(true);
+        this.#setEnableAccount(true);
         this.#accountControl.classList.remove("accounting-not-empty");
         this.account = null;
         this.isAccountConfirmed = false;
@@ -356,7 +359,7 @@ class JournalEntryLineItemEditor {
      */
     saveAccount(account) {
         this.#accountControl.classList.add("accounting-not-empty");
-        this.account = new JournalEntryAccount(account.code, account.text, account.isNeedOffset);
+        this.account = new JournalEntryAccount(account.code, account.title, account.text, account.isNeedOffset);
         this.isAccountConfirmed = true;
         this.#accountText.innerText = account.text;
         this.#validateAccount();
@@ -472,12 +475,13 @@ class JournalEntryLineItemEditor {
         this.originalLineItemDate = null;
         this.originalLineItemText = null;
         this.#originalLineItemText.innerText = "";
-        this.#setEnableDescriptionAccount(true);
+        this.#descriptionControl.dataset.bsTarget = `#accounting-description-editor-${this.#debitCreditSubForm.debitCredit}-modal`;
         this.#descriptionControl.classList.remove("accounting-not-empty");
         this.#descriptionControl.classList.remove("is-invalid");
         this.description = null;
         this.#descriptionText.innerText = ""
         this.#descriptionError.innerText = ""
+        this.#setEnableAccount(true);
         this.#accountControl.classList.remove("accounting-not-empty");
         this.#accountControl.classList.remove("is-invalid");
         this.account = null;
@@ -511,7 +515,7 @@ class JournalEntryLineItemEditor {
             this.#originalLineItemContainer.classList.remove("d-none");
             this.#originalLineItemControl.classList.add("accounting-not-empty");
         }
-        this.#setEnableDescriptionAccount(!lineItem.isMatched && this.originalLineItemId === null);
+        this.#descriptionControl.dataset.bsTarget = `#accounting-description-editor-${this.#debitCreditSubForm.debitCredit}-modal`;
         this.description = lineItem.description;
         if (this.description === null) {
             this.#descriptionControl.classList.remove("accounting-not-empty");
@@ -519,6 +523,7 @@ class JournalEntryLineItemEditor {
             this.#descriptionControl.classList.add("accounting-not-empty");
         }
         this.#descriptionText.innerText = this.description === null? "": this.description;
+        this.#setEnableAccount(!lineItem.isMatched && this.originalLineItemId === null);
         this.account = lineItem.account;
         this.isAccountConfirmed = true;
         if (this.account === null) {
@@ -547,25 +552,17 @@ class JournalEntryLineItemEditor {
     }
 
     /**
-     * Sets the enable status of the description and account.
+     * Sets the enable status of the account.
      *
      * @param isEnabled {boolean} true to enable, or false otherwise
      */
-    #setEnableDescriptionAccount(isEnabled) {
+    #setEnableAccount(isEnabled) {
         if (isEnabled) {
-            this.#descriptionControl.dataset.bsToggle = "modal";
-            this.#descriptionControl.dataset.bsTarget = `#accounting-description-editor-${this.#debitCreditSubForm.debitCredit}-modal`;
-            this.#descriptionControl.classList.remove("accounting-disabled");
-            this.#descriptionControl.classList.add("accounting-clickable");
             this.#accountControl.dataset.bsToggle = "modal";
             this.#accountControl.dataset.bsTarget = `#accounting-account-selector-${this.#debitCreditSubForm.debitCredit}-modal`;
             this.#accountControl.classList.remove("accounting-disabled");
             this.#accountControl.classList.add("accounting-clickable");
         } else {
-            this.#descriptionControl.dataset.bsToggle = "";
-            this.#descriptionControl.dataset.bsTarget = "";
-            this.#descriptionControl.classList.add("accounting-disabled");
-            this.#descriptionControl.classList.remove("accounting-clickable");
             this.#accountControl.dataset.bsToggle = "";
             this.#accountControl.dataset.bsTarget = "";
             this.#accountControl.classList.add("accounting-disabled");

src/accounting/static/js/original-line-item-selector.js

@@ -284,7 +284,7 @@ class OriginalLineItem {
         this.date = element.dataset.date;
         this.#debitCredit = element.dataset.debitCredit;
         this.#currencyCode = element.dataset.currencyCode;
-        this.account = new JournalEntryAccount(element.dataset.accountCode, element.dataset.accountText, false);
+        this.account = new JournalEntryAccount(element.dataset.accountCode, element.dataset.accountTitle, element.dataset.accountText, false);
         this.description = element.dataset.description;
         this.bareNetBalance = new Decimal(element.dataset.netBalance);
         this.netBalance = this.bareNetBalance;

src/accounting/templates/accounting/journal-entry/include/account-selector-modal.html

@@ -37,7 +37,7 @@ First written: 2023/2/25
 
         <ul id="accounting-account-selector-{{ debit_credit }}-option-list" class="list-group accounting-selector-list">
           {% for account in account_options %}
-            <li id="accounting-account-selector-{{ debit_credit }}-option-{{ account.code }}" class="list-group-item accounting-clickable accounting-account-selector-{{ debit_credit }}-option {% if account.is_in_use %} accounting-account-is-in-use {% endif %} {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" data-code="{{ account.code }}" data-text="{{ account }}" data-query-values="{{ account.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
+            <li id="accounting-account-selector-{{ debit_credit }}-option-{{ account.code }}" class="list-group-item accounting-clickable accounting-account-selector-{{ debit_credit }}-option {% if account.is_in_use %} accounting-account-is-in-use {% endif %} {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" data-code="{{ account.code }}" data-title="{{ account.title }}" data-text="{{ account }}" data-query-values="{{ account.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
               {{ account }}
             </li>
           {% endfor %}

src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html

@@ -184,7 +184,7 @@ First written: 2023/2/28
           <div class="mt-3 accounting-description-editor-buttons">
             <button id="accounting-description-editor-{{ description_editor.debit_credit }}-account-confirmed" class="btn btn-primary mb-1 d-none" type="button"></button>
             {% for account in description_editor.accounts %}
-              <button class="btn btn-outline-primary d-none accounting-description-editor-{{ description_editor.debit_credit }}-account {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="button" data-code="{{ account.code }}" data-text="{{ account }}">
+              <button class="btn btn-outline-primary d-none accounting-description-editor-{{ description_editor.debit_credit }}-account {% if account.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="button" data-code="{{ account.code }}" data-title="{{ account.title }}" data-text="{{ account }}">
                 {{ account }}
               </button>
             {% endfor %}

src/accounting/templates/accounting/journal-entry/include/detail-line-items.html

@@ -24,7 +24,10 @@ First written: 2023/3/14
   <li class="list-group-item accounting-journal-entry-line-item">
     <div class="d-flex justify-content-between">
       <div>
-        <div class="small">{{ line_item.account }}</div>
+        <div class="small">
+          <span class="d-none d-md-inline">{{ line_item.account.code }}</span>
+          {{ line_item.account.title|title }}
+        </div>
         {% if line_item.description is not none %}
           <div>{{ line_item.description }}</div>
         {% endif %}
@@ -50,10 +53,10 @@ First written: 2023/3/14
                   {% endfor %}
                 </ul>
               </div>
-              {% if line_item.balance %}
+              {% if line_item.net_balance %}
                 <div class="d-flex justify-content-between">
                   <div>{{ A_("Net balance") }}</div>
-                  <div>{{ line_item.balance|accounting_format_amount }}</div>
+                  <div>{{ line_item.net_balance|accounting_format_amount }}</div>
                 </div>
               {% else %}
                 <div class="d-flex justify-content-between">

src/accounting/templates/accounting/journal-entry/include/form-line-item.html

@@ -26,13 +26,16 @@ First written: 2023/2/25
   {% endif %}
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-no" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-no" value="{{ line_item_index }}">
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-original-line-item-id" class="accounting-original-line-item-id" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-original_line_item_id" value="{{ form.original_line_item_id.data|accounting_default }}" data-date="{{ form.original_line_item_date|accounting_default }}" data-text="{{ form.original_line_item_text|accounting_default }}">
-  <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-code" class="{% if form.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account_code" value="{{ form.account_code.data|accounting_default }}" data-text="{{ form.account_text }}">
+  <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-code" class="{% if form.is_need_offset %} accounting-account-is-need-offset {% endif %}" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account_code" value="{{ form.account_code.data|accounting_default }}" data-title="{{ form.account_title }}" data-text="{{ form.account_text }}">
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-description" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-description" value="{{ form.description.data|accounting_default }}">
   <input id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-amount" type="hidden" name="currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-amount" value="{{ form.amount.data|accounting_journal_entry_format_amount_input }}" data-min="{{ form.offset_total|accounting_default("0") }}">
   <div class="accounting-line-item-content">
     <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-control" class="form-control clickable d-flex justify-content-between {% if form.all_errors %} is-invalid {% endif %}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
       <div>
-        <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-text" class="small">{{ form.account_text }}</div>
+        <div class="small">
+          <span id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-text-code" class="d-none d-md-inline">{{ form.account_code.data|accounting_default }}</span>
+          <span id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-account-text-title">{{ form.account_title }}</span>
+        </div>
         <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-description-text">{{ form.description.data|accounting_default }}</div>
         <div id="accounting-currency-{{ currency_index }}-{{ debit_credit }}-{{ line_item_index }}-original-line-item-text" class="fst-italic small accounting-original-line-item {% if not form.original_line_item_id.data %} d-none {% endif %}">
           {% if form.original_line_item_id.data %}{{ A_("Offset %(item)s", item=form.original_line_item_text|accounting_default) }}{% endif %}

src/accounting/templates/accounting/journal-entry/include/original-line-item-selector-modal.html

@@ -37,8 +37,15 @@ First written: 2023/2/25
 
         <ul id="accounting-original-line-item-selector-option-list" class="list-group accounting-selector-list">
           {% for line_item in form.original_line_item_options %}
-            <li id="accounting-original-line-item-selector-option-{{ line_item.id }}" class="list-group-item d-flex justify-content-between accounting-clickable accounting-original-line-item-selector-option" data-id="{{ line_item.id }}" data-date="{{ line_item.journal_entry.date }}" data-debit-credit="{{ "debit" if line_item.is_debit else "credit" }}" data-currency-code="{{ line_item.currency.code }}" data-account-code="{{ line_item.account_code }}" data-account-text="{{ line_item.account }}" data-description="{{ line_item.description|accounting_default }}" data-net-balance="{{ line_item.net_balance|accounting_journal_entry_format_amount_input }}" data-text="{{ line_item }}" data-query-values="{{ line_item.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
-              <div>{{ line_item.journal_entry.date|accounting_format_date }} {{ line_item.description|accounting_default }}</div>
+            <li id="accounting-original-line-item-selector-option-{{ line_item.id }}" class="list-group-item d-flex justify-content-between accounting-clickable accounting-original-line-item-selector-option" data-id="{{ line_item.id }}" data-date="{{ line_item.journal_entry.date }}" data-debit-credit="{{ "debit" if line_item.is_debit else "credit" }}" data-currency-code="{{ line_item.currency.code }}" data-account-code="{{ line_item.account_code }}" data-account-title="{{ line_item.account.title }}" data-account-text="{{ line_item.account }}" data-description="{{ line_item.description|accounting_default }}" data-net-balance="{{ line_item.net_balance|accounting_journal_entry_format_amount_input }}" data-text="{{ line_item }}" data-query-values="{{ line_item.query_values|tojson|forceescape }}" data-bs-toggle="modal" data-bs-target="#accounting-line-item-editor-modal">
+              <div>
+                <div class="small">
+                  {{ line_item.journal_entry.date|accounting_format_date }}
+                  <span class="d-none d-md-inline">{{ line_item.account.code }}</span>
+                  {{ line_item.account.title|title }}
+                </div>
+                {{ line_item.description|accounting_default }}
+              </div>
               <div>
                 <span class="badge bg-primary rounded-pill">
                   <span id="accounting-original-line-item-selector-option-{{ line_item.id }}-net-balance">{{ line_item.net_balance|accounting_format_amount }}</span>

src/accounting/templates/accounting/option/detail.html

@@ -42,11 +42,11 @@ First written: 2023/3/22
 <tbody>
 <tr>
   <th scope="row">{{ A_("Default Currency") }}</th>
-  <td>{{ obj.default_currency_text }}</td>
+  <td>{{ obj.default_currency }}</td>
 </tr>
 <tr>
   <th scope="row">{{ A_("Default Account for the Income and Expenses Log") }}</th>
-  <td>{{ obj.default_ie_account_code_text }}</td>
+  <td>{{ obj.default_ie_account }}</td>
 </tr>
 </tbody>
 </table>

src/accounting/templates/accounting/report/balance-sheet.html

@@ -26,7 +26,7 @@ First written: 2023/3/7
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Balance Sheet %(period)s", period=report.period.desc|title) }}{% else %}{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -46,7 +46,13 @@ First written: 2023/3/7
 {% if report.has_data %}
   <div class="accounting-sheet">
     <div class="d-none d-sm-flex justify-content-center mb-3">
-      <h2 class="text-center">{{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Balance Sheet %(period)s", period=report.period.desc|title) }}
+        {% else %}
+          {{ A_("Balance Sheet of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}
+        {% endif %}
+      </h2>
     </div>
 
     <div class="row accounting-report-table accounting-balance-sheet-table">

src/accounting/templates/accounting/report/include/toolbar-buttons.html

@@ -89,7 +89,7 @@ First written: 2023/3/8
       <i class="fa-solid fa-clipboard"></i>
       <span class="d-none d-md-inline">{{ A_("Account") }}</span>
     </button>
-    <ul class="dropdown-menu" aria-labelledby="accounting-choose-account">
+    <ul class="dropdown-menu accounting-toolbar-accounts" aria-labelledby="accounting-choose-account">
       {% for account in report.account_options %}
         <li>
           <a class="dropdown-item {% if account.is_active %} active {% endif %}" href="{{ account.url }}">

src/accounting/templates/accounting/report/income-expenses.html

@@ -26,7 +26,7 @@ First written: 2023/3/5
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Income and Expenses Log of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Income and Expenses Log of %(account)s %(period)s", account=report.account.title|title, period=report.period.desc|title) }}{% else %}{{ A_("Income and Expenses Log of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 

src/accounting/templates/accounting/report/income-statement.html

@@ -26,7 +26,7 @@ First written: 2023/3/7
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Income Statement %(period)s", period=report.period.desc|title) }}{% else %}{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -46,7 +46,13 @@ First written: 2023/3/7
 {% if report.has_data %}
   <div class="accounting-sheet">
     <div class="d-none d-sm-flex justify-content-center mb-3">
-      <h2 class="text-center">{{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Income Statement %(period)s", period=report.period.desc|title) }}
+        {% else %}
+          {{ A_("Income Statement of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}
+        {% endif %}
+      </h2>
     </div>
 
     <div class="accounting-report-table accounting-income-statement-table">

src/accounting/templates/accounting/report/ledger.html

@@ -26,7 +26,7 @@ First written: 2023/3/5
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Ledger of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Ledger of %(account)s %(period)s", account=report.account.title|title, period=report.period.desc|title) }}{% else %}{{ A_("Ledger of %(account)s in %(currency)s %(period)s", currency=report.currency.name|title, account=report.account.title|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 

src/accounting/templates/accounting/report/trial-balance.html

@@ -26,7 +26,7 @@ First written: 2023/3/5
   <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
 {% endblock %}
 
-{% block header %}{% block title %}{{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Trial Balance %(period)s", period=report.period.desc|title) }}{% else %}{{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}{% endif %}{% endblock %}{% endblock %}
 
 {% block content %}
 
@@ -46,7 +46,13 @@ First written: 2023/3/5
 {% if report.has_data %}
   <div class="accounting-sheet">
     <div class="d-none d-sm-flex justify-content-center mb-3">
-      <h2 class="text-center">{{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}</h2>
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Trial Balance %(period)s", period=report.period.desc|title) }}
+        {% else %}
+          {{ A_("Trial Balance of %(currency)s %(period)s", currency=report.currency.name|title, period=report.period.desc|title) }}
+        {% endif %}
+      </h2>
     </div>
 
     <div class="accounting-report-table accounting-trial-balance-table">

src/accounting/templates/accounting/report/unapplied-accounts.html

@@ -0,0 +1,79 @@
+{#
+The Mia! Accounting Project
+unapplied-accounts.html: The account list with unapplied original line items
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/8
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Accounts with Unapplied Items") }}{% else %}{{ A_("Accounts with Unapplied Items in %(currency)s", currency=report.currency.name|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Accounts with Unapplied Items") }}
+        {% else %}
+          {{ A_("Accounts with Unapplied Items in %(currency)s", currency=report.currency.name|title) }}
+        {% endif %}
+      </h2>
+    </div>
+
+    <div class="accounting-report-table accounting-unapplied-account-table">
+        <div class="accounting-report-table-header">
+          <div class="accounting-report-table-row">
+            <div class="accounting-amount">{{ A_("Count") }}</div>
+          </div>
+        </div>
+      <div class="accounting-report-table-body">
+        {% for account in report.accounts %}
+          <a class="accounting-report-table-row" href="{{ url_for("accounting-report.unapplied", currency=report.currency, account=account, period=report.period) }}">
+            <div>
+              <span class="d-none d-md-inline">{{ account.code }}</span>
+              {{ account.title|title }}
+            </div>
+            <div class="accounting-amount">{{ account.count }}</div>
+          </a>
+        {% endfor %}
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/unapplied.html

@@ -0,0 +1,93 @@
+{#
+The Mia! Accounting Project
+unapplied.html: The unapplied original line items
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/7
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Unapplied Items of %(account)s", account=report.account.title|title) }}{% else %}{{ A_("Unapplied Items of %(account)s in %(currency)s", currency=report.currency.name|title, account=report.account.title|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  {% with pagination = report.pagination %}
+    {% include "accounting/include/pagination.html" %}
+  {% endwith %}
+
+  <div class="d-none d-md-block accounting-report-table accounting-unapplied-table">
+    <div class="accounting-report-table-header">
+      <div class="accounting-report-table-row">
+        <div>{{ A_("Date") }}</div>
+        <div>{{ A_("Description") }}</div>
+        <div class="accounting-amount">{{ A_("Amount") }}</div>
+        <div class="accounting-amount">{{ A_("Net Balance") }}</div>
+      </div>
+    </div>
+    <div class="accounting-report-table-body">
+      {% for line_item in report.line_items %}
+        <a class="accounting-report-table-row" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+          <div>{{ line_item.journal_entry.date|accounting_format_date }}</div>
+          <div>{{ line_item.description|accounting_default }}</div>
+          <div class="accounting-amount">{{ line_item.amount|accounting_format_amount }}</div>
+          <div class="accounting-amount">{{ line_item.net_balance|accounting_format_amount }}</div>
+        </a>
+      {% endfor %}
+    </div>
+  </div>
+
+  <div class="list-group d-md-none">
+  {% for line_item in report.line_items %}
+    <a class="list-group-item list-group-item-action d-flex justify-content-between" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+      <div>
+        <div class="text-muted small">
+          {{ line_item.journal_entry.date|accounting_format_date }}
+        </div>
+        {% if line_item.description is not none %}
+          <div>{{ line_item.description }}</div>
+        {% endif %}
+      </div>
+
+      <div>
+        <span class="badge rounded-pill bg-info">{{ line_item.amount|accounting_format_amount }}</span>
+        <span class="badge rounded-pill bg-info">{{ line_item.net_balance|accounting_format_amount }}</span>
+      </div>
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/unmatched-accounts.html

@@ -0,0 +1,79 @@
+{#
+The Mia! Accounting Project
+unmatched-accounts.html: The account list with unmatched offsets
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/17
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Accounts with Unmatched Offsets") }}{% else %}{{ A_("Accounts with Unmatched Offsets in %(currency)s", currency=report.currency.name|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.has_data %}
+  <div class="accounting-sheet">
+    <div class="d-none d-sm-flex justify-content-center mb-3">
+      <h2 class="text-center">
+        {% if report.currency.code == accounting_default_currency_code() %}
+          {{ A_("Accounts with Unmatched Offsets") }}
+        {% else %}
+          {{ A_("Accounts with Unmatched Offsets in %(currency)s", currency=report.currency.name|title) }}
+        {% endif %}
+      </h2>
+    </div>
+
+    <div class="accounting-report-table accounting-unapplied-account-table">
+        <div class="accounting-report-table-header">
+          <div class="accounting-report-table-row">
+            <div class="accounting-amount">{{ A_("Count") }}</div>
+          </div>
+        </div>
+      <div class="accounting-report-table-body">
+        {% for account in report.accounts %}
+          <a class="accounting-report-table-row" href="{{ url_for("accounting-report.unmatched", currency=report.currency, account=account, period=report.period) }}">
+            <div>
+              <span class="d-none d-md-inline">{{ account.code }}</span>
+              {{ account.title|title }}
+            </div>
+            <div class="accounting-amount">{{ account.count }}</div>
+          </a>
+        {% endfor %}
+      </div>
+    </div>
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/report/unmatched.html

@@ -0,0 +1,150 @@
+{#
+The Mia! Accounting Project
+unmatched.html: The unmatched offsets
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/17
+#}
+{% extends "accounting/base.html" %}
+
+{% block accounting_scripts %}
+  <script src="{{ url_for("accounting.static", filename="js/material-fab-speed-dial.js") }}"></script>
+  <script src="{{ url_for("accounting.static", filename="js/period-chooser.js") }}"></script>
+{% endblock %}
+
+{% block header %}{% block title %}{% if report.currency.code == accounting_default_currency_code() %}{{ A_("Unmatched Offsets of %(account)s", account=report.account.title|title) }}{% else %}{{ A_("Unmatched Offsets of %(account)s in %(currency)s", currency=report.currency.name|title, account=report.account.title|title) }}{% endif %}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with use_currency_chooser = true,
+          use_account_chooser = true %}
+    {% include "accounting/report/include/toolbar-buttons.html" %}
+  {% endwith %}
+</div>
+
+{% include "accounting/report/include/add-journal-entry-material-fab.html" %}
+
+{% include "accounting/report/include/search-modal.html" %}
+
+{% if report.matched_pairs %}
+  <button class="btn btn-primary" type="button" data-bs-toggle="modal" data-bs-target="#accounting-match-modal">
+    <i class="fa-solid fa-link"></i>
+    {{ A_("Match") }}
+  </button>
+
+  <form action="{{ url_for("accounting-report.match-offsets", currency=report.currency, account=report.account) }}" method="post">
+    <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+    <input type="hidden" name="next" value="{{ request.full_path if request.query_string else request.path }}">
+    <div class="modal fade" id="accounting-match-modal" tabindex="-1" aria-labelledby="accounting-match-modal-label" aria-hidden="true">
+      <div class="modal-dialog">
+        <div class="modal-content">
+          <div class="modal-header">
+            <h1 class="modal-title fs-5" id="accounting-match-modal-label">{{ A_("Confirm Match Offsets") }}</h1>
+            <button type="button" class="btn-close" data-bs-dismiss="modal" aria-label="{{ A_("Close") }}"></button>
+          </div>
+          <div class="modal-body">
+            <p>{{ A_("Do you really want to match the following original line items with their offsets?  This cannot be undone.  Please backup your database first, and review before you confirm.") }}</p>
+
+            <ul class="list-group accounting-list-group-stripped accounting-list-group-hover accounting-unmatched-offset-pair-list">
+              {% for pair in report.matched_pairs %}
+                <li class="list-group-item">
+                  {{ pair.offset.description|accounting_default }}
+                  <span class="badge bg-info">{{ pair.offset.amount|accounting_format_amount }}</span>
+                  {{ pair.original_line_item.journal_entry.date|accounting_format_date }} &rarr; {{ pair.offset.journal_entry.date|accounting_format_date }}
+                </li>
+              {% endfor %}
+            </ul>
+          </div>
+          <div class="modal-footer">
+            <button type="button" class="btn btn-secondary" data-bs-dismiss="modal">{{ A_("Cancel") }}</button>
+            <button type="submit" class="btn btn-danger">{{ A_("Confirm") }}</button>
+          </div>
+        </div>
+      </div>
+    </div>
+  </form>
+{% endif %}
+
+<p>{{ report.match_status }}</p>
+
+{% if report.has_data %}
+  {% with pagination = report.pagination %}
+    {% include "accounting/include/pagination.html" %}
+  {% endwith %}
+
+  <div class="d-none d-md-block accounting-report-table accounting-unmatched-table">
+    <div class="accounting-report-table-header">
+      <div class="accounting-report-table-row">
+        <div>{{ A_("Date") }}</div>
+        <div>{{ A_("Description") }}</div>
+        <div class="accounting-amount">{{ A_("Debit") }}</div>
+        <div class="accounting-amount">{{ A_("Credit") }}</div>
+        <div class="accounting-amount">{{ A_("Balance") }}</div>
+      </div>
+    </div>
+    <div class="accounting-report-table-body">
+      {% for line_item in report.line_items %}
+        <a class="accounting-report-table-row {% if not line_item.match %} accounting-report-table-row-danger {% endif %}" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+          <div>{{ line_item.journal_entry.date|accounting_format_date }}</div>
+          <div>
+            {{ line_item.description|accounting_default }}
+            {% if line_item.match %}
+              <div class="small">{{ A_("Can match %(item)s", item=line_item.match) }}</div>
+            {% endif %}
+          </div>
+          <div class="accounting-amount">{{ line_item.debit|accounting_format_amount|accounting_default }}</div>
+          <div class="accounting-amount">{{ line_item.credit|accounting_format_amount|accounting_default }}</div>
+          <div class="accounting-amount {% if line_item.balance < 0 %} text-danger {% endif %}">{{ line_item.balance|accounting_report_format_amount }}</div>
+        </a>
+      {% endfor %}
+    </div>
+  </div>
+
+  <div class="list-group d-md-none">
+  {% for line_item in report.line_items %}
+    <a class="list-group-item list-group-item-action d-flex justify-content-between" href="{{ url_for("accounting.journal-entry.detail", journal_entry=line_item.journal_entry)|accounting_append_next }}">
+      <div>
+        <div class="text-muted small">
+          {{ line_item.journal_entry.date|accounting_format_date }}
+        </div>
+        {% if line_item.description is not none %}
+          <div>{{ line_item.description }}</div>
+        {% endif %}
+      </div>
+
+      <div>
+        {% if line_item.debit %}
+          <span class="badge rounded-pill bg-success">+{{ line_item.debit|accounting_format_amount }}</span>
+        {% endif %}
+        {% if line_item.credit %}
+          <span class="badge rounded-pill bg-warning">-{{ line_item.credit|accounting_format_amount }}</span>
+        {% endif %}
+        {% if line_item.balance < 0 %}
+          <span class="badge rounded-pill bg-danger">{{ line_item.balance|accounting_format_amount }}</span>
+        {% else %}
+          <span class="badge rounded-pill bg-primary">{{ line_item.balance|accounting_format_amount }}</span>
+        {% endif %}
+      </div>
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/translations/zh_Hant/LC_MESSAGES/accounting.po

@@ -1,15 +1,15 @@
 # Chinese (Traditional) translations for the Mia! Accounting project.
 # Copyright (C) 2023 imacat
 # This file is distributed under the same license as the Mia! Accounting
-# Flask project.
+# project.
 # imacat <imacat@mail.imacat.idv.tw>, 2023.
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: Mia! Accounting 0.0.0\n"
+"Project-Id-Version: mia-accounting 1.4.0\n"
 "Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
-"POT-Creation-Date: 2023-03-23 00:45+0800\n"
-"PO-Revision-Date: 2023-03-23 00:46+0800\n"
+"POT-Creation-Date: 2023-04-18 09:32+0800\n"
+"PO-Revision-Date: 2023-04-18 09:32+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language: zh_Hant\n"
 "Language-Team: zh_Hant <imacat@mail.imacat.idv.tw>\n"
@@ -20,10 +20,10 @@ msgstr ""
 "Generated-By: Babel 2.12.1\n"
 
 #: src/accounting/forms.py:33
-#: src/accounting/static/js/journal-entry-form.js:980
-#: src/accounting/static/js/journal-entry-line-item-editor.js:430
-#: src/accounting/static/js/option-form.js:530
-#: src/accounting/static/js/option-form.js:796
+#: src/accounting/static/js/journal-entry-form.js:1080
+#: src/accounting/static/js/journal-entry-line-item-editor.js:411
+#: src/accounting/static/js/option-form.js:537
+#: src/accounting/static/js/option-form.js:803
 msgid "Please select the account."
 msgstr "請選擇科目。"
 
@@ -35,22 +35,22 @@ msgstr "沒有這個貨幣。"
 msgid "The account does not exist."
 msgstr "沒有這個科目。"
 
-#: src/accounting/models.py:563
+#: src/accounting/models.py:581
 #, python-format
 msgid "Cash Disbursement Journal Entry#%(id)s"
 msgstr "現金支出傳票#%(id)s"
 
-#: src/accounting/models.py:566
+#: src/accounting/models.py:584
 #, python-format
 msgid "Cash Receipt Journal Entry#%(id)s"
 msgstr "現金收入傳票#%(id)s"
 
-#: src/accounting/models.py:567
+#: src/accounting/models.py:585
 #, python-format
 msgid "Transfer Journal Entry#%(id)s"
 msgstr "轉帳傳票#%(id)s"
 
-#: src/accounting/models.py:700
+#: src/accounting/models.py:714
 #, python-format
 msgid "%(date)s %(description)s %(amount)s"
 msgstr "%(date)s %(description)s %(amount)s"
@@ -92,7 +92,7 @@ msgid "A nominal account does not need offset."
 msgstr "虛科目不需抵銷。"
 
 #: src/accounting/account/forms.py:75
-#: src/accounting/static/js/account-form.js:181
+#: src/accounting/static/js/account-form.js:189
 msgid "Please select the base account."
 msgstr "請選擇基本科目。"
 
@@ -160,8 +160,8 @@ msgstr "不能用這個代碼。"
 #: src/accounting/currency/forms.py:62 src/accounting/option/forms.py:124
 #: src/accounting/option/forms.py:148
 #: src/accounting/static/js/currency-form.js:153
-#: src/accounting/static/js/option-form.js:525
-#: src/accounting/static/js/option-form.js:780
+#: src/accounting/static/js/option-form.js:532
+#: src/accounting/static/js/option-form.js:787
 msgid "Please fill in the name."
 msgstr "請填上名稱。"
 
@@ -205,36 +205,36 @@ msgstr "傳票不可刪除。"
 msgid "The journal entry is deleted successfully."
 msgstr "傳票刪掉了"
 
-#: src/accounting/journal_entry/forms/currency.py:40
+#: src/accounting/journal_entry/forms/currency.py:39
 msgid "Please select the currency."
 msgstr "請選擇貨幣。"
 
-#: src/accounting/journal_entry/forms/currency.py:63
+#: src/accounting/journal_entry/forms/currency.py:62
 msgid "The currency must be the same as the original line item."
 msgstr "貨幣需和原始分錄相同。"
 
-#: src/accounting/journal_entry/forms/currency.py:90
+#: src/accounting/journal_entry/forms/currency.py:89
 msgid "The currency must not be changed when there is offset."
 msgstr "抵銷過不可變更貨幣。"
 
-#: src/accounting/journal_entry/forms/currency.py:99
-#: src/accounting/static/js/journal-entry-form.js:729
+#: src/accounting/journal_entry/forms/currency.py:98
+#: src/accounting/static/js/journal-entry-form.js:773
 msgid "Please add some line items."
 msgstr "請加上分錄。"
 
-#: src/accounting/journal_entry/forms/currency.py:112
-#: src/accounting/static/js/journal-entry-form.js:516
+#: src/accounting/journal_entry/forms/currency.py:111
+#: src/accounting/static/js/journal-entry-form.js:522
 msgid "The totals of the debit and credit amounts do not match."
 msgstr "借方貸方合計不符。 "
 
 #: src/accounting/journal_entry/forms/journal_entry.py:48
-#: src/accounting/static/js/journal-entry-form.js:270
-#: src/accounting/static/js/period-chooser.js:273
+#: src/accounting/static/js/journal-entry-form.js:264
+#: src/accounting/static/js/period-chooser.js:265
 msgid "Please fill in the date."
 msgstr "請填上日期。"
 
 #: src/accounting/journal_entry/forms/journal_entry.py:64
-#: src/accounting/static/js/journal-entry-form.js:275
+#: src/accounting/static/js/journal-entry-form.js:269
 msgid "The date cannot be earlier than the original line items."
 msgstr "日期不可早於原始分錄。"
 
@@ -243,7 +243,7 @@ msgid "The date cannot be later than the offset items."
 msgstr "日期不可晚於抵銷日期。"
 
 #: src/accounting/journal_entry/forms/journal_entry.py:88
-#: src/accounting/static/js/journal-entry-form.js:305
+#: src/accounting/static/js/journal-entry-form.js:299
 msgid "Please add some currencies."
 msgstr "請加上貨幣。"
 
@@ -271,42 +271,42 @@ msgstr "原始分錄不可以是抵銷分錄。"
 msgid "The account must be the same as the original line item."
 msgstr "科目需和原始分錄相同。"
 
-#: src/accounting/journal_entry/forms/line_item.py:137
+#: src/accounting/journal_entry/forms/line_item.py:135
 msgid "The account must not be changed when there is offset."
 msgstr "抵銷過不可變更科目。"
 
-#: src/accounting/journal_entry/forms/line_item.py:153
+#: src/accounting/journal_entry/forms/line_item.py:151
 msgid "A payable line item cannot start from debit."
 msgstr "不可由借方新建應付款。"
 
-#: src/accounting/journal_entry/forms/line_item.py:169
+#: src/accounting/journal_entry/forms/line_item.py:167
 msgid "A receivable line item cannot start from credit."
 msgstr "不可由貸方新建應收款。"
 
-#: src/accounting/journal_entry/forms/line_item.py:180
-#: src/accounting/static/js/journal-entry-line-item-editor.js:455
+#: src/accounting/journal_entry/forms/line_item.py:178
+#: src/accounting/static/js/journal-entry-line-item-editor.js:436
 msgid "Please fill in a positive amount."
 msgstr "金額請填正數。"
 
-#: src/accounting/journal_entry/forms/line_item.py:222
-#: src/accounting/static/js/journal-entry-line-item-editor.js:461
+#: src/accounting/journal_entry/forms/line_item.py:220
+#: src/accounting/static/js/journal-entry-line-item-editor.js:442
 #, python-format
 msgid ""
 "The amount must not exceed the net balance %(balance)s of the original "
 "line item."
 msgstr "金額不可超過原始分錄凈額 %(balance)s 。"
 
-#: src/accounting/journal_entry/forms/line_item.py:243
-#: src/accounting/static/js/journal-entry-line-item-editor.js:469
+#: src/accounting/journal_entry/forms/line_item.py:241
+#: src/accounting/static/js/journal-entry-line-item-editor.js:450
 #, python-format
 msgid "The amount must not be less than the offset total %(total)s."
 msgstr "金額不可低於抵銷總額 %(total)s 。"
 
-#: src/accounting/journal_entry/forms/line_item.py:416
+#: src/accounting/journal_entry/forms/line_item.py:426
 msgid "This account is not for debit line items."
 msgstr "科目不是借方科目。"
 
-#: src/accounting/journal_entry/forms/line_item.py:468
+#: src/accounting/journal_entry/forms/line_item.py:478
 msgid "This account is not for credit line items."
 msgstr "科目不是貸方科目。"
 
@@ -327,8 +327,8 @@ msgid "This account is not for expense."
 msgstr "科目不是支出科目。"
 
 #: src/accounting/option/forms.py:137 src/accounting/option/forms.py:161
-#: src/accounting/static/js/option-form.js:535
-#: src/accounting/static/js/option-form.js:813
+#: src/accounting/static/js/option-form.js:542
+#: src/accounting/static/js/option-form.js:820
 msgid "Please fill in the description template."
 msgstr "請填上摘要範本。"
 
@@ -354,6 +354,15 @@ msgstr "設定未異動。"
 msgid "The settings are saved successfully."
 msgstr "設定存好了。"
 
+#: src/accounting/report/views.py:401
+msgid "No more offset to match automatically."
+msgstr "無法自動配對抵銷。"
+
+#: src/accounting/report/views.py:408
+#, python-format
+msgid "Matched %(matches)s offsets."
+msgstr "抵銷了 %(matches)s 筆。"
+
 #: src/accounting/report/period/description.py:33
 msgid "for all time"
 msgstr "全部"
@@ -408,31 +417,31 @@ msgstr "去年"
 msgid "All"
 msgstr "全部"
 
-#: src/accounting/report/reports/balance_sheet.py:422
-#: src/accounting/report/reports/balance_sheet.py:426
-#: src/accounting/report/reports/balance_sheet.py:438
-#: src/accounting/report/reports/balance_sheet.py:440
+#: src/accounting/report/reports/balance_sheet.py:423
+#: src/accounting/report/reports/balance_sheet.py:427
+#: src/accounting/report/reports/balance_sheet.py:439
+#: src/accounting/report/reports/balance_sheet.py:441
 #: src/accounting/report/reports/income_expenses.py:189
 #: src/accounting/report/reports/income_expenses.py:423
-#: src/accounting/report/reports/income_statement.py:299
+#: src/accounting/report/reports/income_statement.py:300
 #: src/accounting/report/reports/ledger.py:171
 #: src/accounting/report/reports/ledger.py:380
-#: src/accounting/report/reports/trial_balance.py:228
+#: src/accounting/report/reports/trial_balance.py:229
 #: src/accounting/templates/accounting/journal-entry/disbursement/detail.html:43
-#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:37
+#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:38
 #: src/accounting/templates/accounting/journal-entry/receipt/detail.html:43
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:39
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:55
-#: src/accounting/templates/accounting/report/balance-sheet.html:59
-#: src/accounting/templates/accounting/report/balance-sheet.html:71
-#: src/accounting/templates/accounting/report/balance-sheet.html:81
+#: src/accounting/templates/accounting/report/balance-sheet.html:65
+#: src/accounting/templates/accounting/report/balance-sheet.html:77
 #: src/accounting/templates/accounting/report/balance-sheet.html:87
-#: src/accounting/templates/accounting/report/balance-sheet.html:96
-#: src/accounting/templates/accounting/report/balance-sheet.html:103
+#: src/accounting/templates/accounting/report/balance-sheet.html:93
+#: src/accounting/templates/accounting/report/balance-sheet.html:102
+#: src/accounting/templates/accounting/report/balance-sheet.html:109
 #: src/accounting/templates/accounting/report/income-expenses.html:81
-#: src/accounting/templates/accounting/report/income-statement.html:83
+#: src/accounting/templates/accounting/report/income-statement.html:89
 #: src/accounting/templates/accounting/report/ledger.html:82
-#: src/accounting/templates/accounting/report/trial-balance.html:74
+#: src/accounting/templates/accounting/report/trial-balance.html:80
 msgid "Total"
 msgstr "合計"
 
@@ -442,39 +451,49 @@ msgid "Brought forward"
 msgstr "前期轉入"
 
 #: src/accounting/report/reports/income_expenses.py:407
-#: src/accounting/report/reports/journal.py:155
+#: src/accounting/report/reports/journal.py:158
 #: src/accounting/report/reports/ledger.py:366
+#: src/accounting/report/reports/unapplied.py:148
+#: src/accounting/report/reports/unmatched.py:158
 #: src/accounting/templates/accounting/journal-entry/include/form.html:50
 #: src/accounting/templates/accounting/report/include/period-chooser.html:111
 #: src/accounting/templates/accounting/report/income-expenses.html:55
 #: src/accounting/templates/accounting/report/journal.html:53
 #: src/accounting/templates/accounting/report/ledger.html:55
 #: src/accounting/templates/accounting/report/search.html:50
+#: src/accounting/templates/accounting/report/unapplied.html:52
+#: src/accounting/templates/accounting/report/unmatched.html:93
 msgid "Date"
 msgstr "日期"
 
 #: src/accounting/report/reports/income_expenses.py:407
-#: src/accounting/report/reports/journal.py:156
-#: src/accounting/report/reports/trial_balance.py:224
+#: src/accounting/report/reports/journal.py:159
+#: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/unapplied_accounts.py:122
+#: src/accounting/report/reports/unmatched_accounts.py:122
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:57
 #: src/accounting/templates/accounting/option/include/recurring-item-editor-modal.html:39
 #: src/accounting/templates/accounting/report/include/toolbar-buttons.html:90
 #: src/accounting/templates/accounting/report/income-expenses.html:56
 #: src/accounting/templates/accounting/report/journal.html:55
 #: src/accounting/templates/accounting/report/search.html:52
-#: src/accounting/templates/accounting/report/trial-balance.html:55
+#: src/accounting/templates/accounting/report/trial-balance.html:61
 msgid "Account"
 msgstr "科目"
 
 #: src/accounting/report/reports/income_expenses.py:408
-#: src/accounting/report/reports/journal.py:156
+#: src/accounting/report/reports/journal.py:159
 #: src/accounting/report/reports/ledger.py:366
+#: src/accounting/report/reports/unapplied.py:149
+#: src/accounting/report/reports/unmatched.py:159
 #: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:28
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:49
 #: src/accounting/templates/accounting/report/income-expenses.html:57
 #: src/accounting/templates/accounting/report/journal.html:56
 #: src/accounting/templates/accounting/report/ledger.html:56
 #: src/accounting/templates/accounting/report/search.html:53
+#: src/accounting/templates/accounting/report/unapplied.html:53
+#: src/accounting/templates/accounting/report/unmatched.html:94
 msgid "Description"
 msgstr "摘要"
 
@@ -490,13 +509,15 @@ msgstr "支出"
 
 #: src/accounting/report/reports/income_expenses.py:409
 #: src/accounting/report/reports/ledger.py:368
+#: src/accounting/report/reports/unmatched.py:160
 #: src/accounting/templates/accounting/report/income-expenses.html:60
 #: src/accounting/templates/accounting/report/ledger.html:60
+#: src/accounting/templates/accounting/report/unmatched.html:97
 msgid "Balance"
 msgstr "餘額"
 
 #: src/accounting/report/reports/income_expenses.py:410
-#: src/accounting/report/reports/journal.py:158
+#: src/accounting/report/reports/journal.py:161
 #: src/accounting/report/reports/ledger.py:368
 #: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:178
 #: src/accounting/templates/accounting/journal-entry/include/form.html:73
@@ -527,13 +548,17 @@ msgstr "稅後淨利"
 msgid "net income or loss for current period"
 msgstr "本期損益"
 
-#: src/accounting/report/reports/income_statement.py:300
+#: src/accounting/report/reports/income_statement.py:301
+#: src/accounting/report/reports/unapplied.py:149
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:65
-#: src/accounting/templates/accounting/report/income-statement.html:55
+#: src/accounting/templates/accounting/report/income-statement.html:61
+#: src/accounting/templates/accounting/report/unapplied.html:54
 msgid "Amount"
 msgstr "金額"
 
-#: src/accounting/report/reports/journal.py:155
+#: src/accounting/report/reports/journal.py:158
+#: src/accounting/report/reports/unapplied.py:148
+#: src/accounting/report/reports/unmatched.py:158
 #: src/accounting/templates/accounting/journal-entry/include/form-currency.html:33
 #: src/accounting/templates/accounting/report/include/toolbar-buttons.html:73
 #: src/accounting/templates/accounting/report/journal.html:54
@@ -541,31 +566,71 @@ msgstr "金額"
 msgid "Currency"
 msgstr "貨幣"
 
-#: src/accounting/report/reports/journal.py:157
+#: src/accounting/report/reports/journal.py:160
 #: src/accounting/report/reports/ledger.py:367
-#: src/accounting/report/reports/trial_balance.py:224
+#: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/unmatched.py:159
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:33
 #: src/accounting/templates/accounting/journal-entry/transfer/include/form-currency.html:30
 #: src/accounting/templates/accounting/report/journal.html:57
 #: src/accounting/templates/accounting/report/ledger.html:57
 #: src/accounting/templates/accounting/report/search.html:54
-#: src/accounting/templates/accounting/report/trial-balance.html:56
+#: src/accounting/templates/accounting/report/trial-balance.html:62
+#: src/accounting/templates/accounting/report/unmatched.html:95
 msgid "Debit"
 msgstr "借方"
 
-#: src/accounting/report/reports/journal.py:157
+#: src/accounting/report/reports/journal.py:160
 #: src/accounting/report/reports/ledger.py:367
-#: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/trial_balance.py:226
+#: src/accounting/report/reports/unmatched.py:160
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:49
 #: src/accounting/templates/accounting/journal-entry/transfer/include/form-currency.html:41
 #: src/accounting/templates/accounting/report/journal.html:58
 #: src/accounting/templates/accounting/report/ledger.html:58
 #: src/accounting/templates/accounting/report/search.html:55
-#: src/accounting/templates/accounting/report/trial-balance.html:57
+#: src/accounting/templates/accounting/report/trial-balance.html:63
+#: src/accounting/templates/accounting/report/unmatched.html:96
 msgid "Credit"
 msgstr "貸方"
 
-#: src/accounting/report/utils/report_chooser.py:81
+#: src/accounting/report/reports/unapplied.py:132
+#: src/accounting/report/reports/unapplied_accounts.py:107
+#: src/accounting/report/reports/unmatched.py:142
+#: src/accounting/report/reports/unmatched_accounts.py:107
+#: src/accounting/templates/accounting/include/nav.html:39
+msgid "Accounts"
+msgstr "科目"
+
+#: src/accounting/report/reports/unapplied.py:150
+#: src/accounting/templates/accounting/report/unapplied.html:55
+msgid "Net Balance"
+msgstr "淨額"
+
+#: src/accounting/report/reports/unapplied_accounts.py:122
+#: src/accounting/report/reports/unmatched_accounts.py:122
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:59
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:59
+msgid "Count"
+msgstr "數量"
+
+#: src/accounting/report/utils/offset_matcher.py:163
+msgid "There is no unmatched offset."
+msgstr "沒有遺漏的抵銷分錄"
+
+#: src/accounting/report/utils/offset_matcher.py:167
+#, python-format
+msgid "%(total)s unmatched offsets without original items."
+msgstr "%(total)s 筆遺漏的抵銷分錄無法自動抵銷。"
+
+#: src/accounting/report/utils/offset_matcher.py:172
+#, python-format
+msgid ""
+"%(matches)s unmatched offsets out of %(total)s can match with their "
+"original items."
+msgstr "%(total)s 筆遺漏的抵銷分錄中，可配對抵銷掉 %(matches)s 筆。"
+
+#: src/accounting/report/utils/report_chooser.py:86
 #: src/accounting/templates/accounting/account/include/form.html:98
 #: src/accounting/templates/accounting/account/list.html:40
 #: src/accounting/templates/accounting/base-account/list.html:34
@@ -581,134 +646,144 @@ msgstr "貸方"
 msgid "Search"
 msgstr "搜尋"
 
-#: src/accounting/report/utils/report_chooser.py:89
-msgid "Journal"
-msgstr "日記簿"
-
-#: src/accounting/report/utils/report_chooser.py:99
-msgid "Ledger"
-msgstr "分類帳"
-
-#: src/accounting/report/utils/report_chooser.py:114
+#: src/accounting/report/utils/report_chooser.py:97
 msgid "Income and Expenses Log"
 msgstr "收支帳"
 
-#: src/accounting/report/utils/report_chooser.py:127
+#: src/accounting/report/utils/report_chooser.py:110
+msgid "Ledger"
+msgstr "分類帳"
+
+#: src/accounting/report/utils/report_chooser.py:122
+msgid "Journal"
+msgstr "日記簿"
+
+#: src/accounting/report/utils/report_chooser.py:132
 msgid "Trial Balance"
 msgstr "試算表"
 
-#: src/accounting/report/utils/report_chooser.py:138
+#: src/accounting/report/utils/report_chooser.py:143
 msgid "Income Statement"
 msgstr "損益表"
 
-#: src/accounting/report/utils/report_chooser.py:149
+#: src/accounting/report/utils/report_chooser.py:154
 msgid "Balance Sheet"
 msgstr "資產負債表"
 
-#: src/accounting/static/js/account-form.js:198
+#: src/accounting/report/utils/report_chooser.py:167
+#: src/accounting/report/utils/report_chooser.py:171
+msgid "Unapplied Items"
+msgstr "未抵銷項目"
+
+#: src/accounting/report/utils/report_chooser.py:184
+#: src/accounting/report/utils/report_chooser.py:188
+msgid "Unmatched Offsets"
+msgstr "遺漏的抵銷項目"
+
+#: src/accounting/static/js/account-form.js:206
 msgid "Please fill in the title."
 msgstr "請填上標題。"
 
-#: src/accounting/static/js/description-editor.js:756
-#: src/accounting/static/js/description-editor.js:934
+#: src/accounting/static/js/description-editor.js:952
+#: src/accounting/static/js/description-editor.js:1130
 msgid "Please fill in the tag."
 msgstr "請填上標籤。"
 
-#: src/accounting/static/js/description-editor.js:766
-#: src/accounting/static/js/description-editor.js:954
+#: src/accounting/static/js/description-editor.js:962
+#: src/accounting/static/js/description-editor.js:1150
 msgid "Please fill in the origin."
 msgstr "請填上起點。"
 
-#: src/accounting/static/js/description-editor.js:776
-#: src/accounting/static/js/description-editor.js:964
+#: src/accounting/static/js/description-editor.js:972
+#: src/accounting/static/js/description-editor.js:1160
 msgid "Please fill in the destination."
 msgstr "請填上終點。"
 
-#: src/accounting/static/js/description-editor.js:944
+#: src/accounting/static/js/description-editor.js:1140
 msgid "Please fill in the route."
 msgstr "請填上路線名稱。"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "January"
 msgstr "一月"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "February"
 msgstr "二月"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "March"
 msgstr "三月"
 
-#: src/accounting/static/js/description-editor.js:998
+#: src/accounting/static/js/description-editor.js:1193
 msgid "April"
 msgstr "四月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "May"
 msgstr "五月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "June"
 msgstr "六月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "July"
 msgstr "七月"
 
-#: src/accounting/static/js/description-editor.js:999
+#: src/accounting/static/js/description-editor.js:1194
 msgid "August"
 msgstr "八月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "September"
 msgstr "九月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "October"
 msgstr "十月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "November"
 msgstr "十一月"
 
-#: src/accounting/static/js/description-editor.js:1000
+#: src/accounting/static/js/description-editor.js:1195
 msgid "December"
 msgstr "十二月"
 
-#: src/accounting/static/js/journal-entry-form.js:985
-#: src/accounting/static/js/journal-entry-line-item-editor.js:449
+#: src/accounting/static/js/journal-entry-form.js:1085
+#: src/accounting/static/js/journal-entry-line-item-editor.js:430
 msgid "Please fill in the amount."
 msgstr "請填上金額。"
 
-#: src/accounting/static/js/journal-entry-form.js:1012
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:34
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:38
+#: src/accounting/static/js/journal-entry-form.js:1107
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:37
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:41
 #, python-format
 msgid "Offset %(item)s"
 msgstr "抵銷 %(item)s"
 
-#: src/accounting/static/js/period-chooser.js:278
+#: src/accounting/static/js/period-chooser.js:270
 msgid "The date is too early."
 msgstr "日期太早。"
 
-#: src/accounting/static/js/period-chooser.js:377
+#: src/accounting/static/js/period-chooser.js:369
 msgid "Please fill in the start date."
 msgstr "請填上開始日期。"
 
-#: src/accounting/static/js/period-chooser.js:382
+#: src/accounting/static/js/period-chooser.js:374
 msgid "The start date is too early."
 msgstr "開始日期太早。"
 
-#: src/accounting/static/js/period-chooser.js:387
+#: src/accounting/static/js/period-chooser.js:379
 msgid "The start date cannot be beyond the end date."
 msgstr "開始日期不可晚於結束日期。"
 
-#: src/accounting/static/js/period-chooser.js:405
+#: src/accounting/static/js/period-chooser.js:397
 msgid "Please fill in the end date."
 msgstr "請填上結束日期。"
 
-#: src/accounting/static/js/period-chooser.js:410
+#: src/accounting/static/js/period-chooser.js:402
 msgid "The end date cannot be beyond the start date."
 msgstr "結束日期不可早於開始日期。"
 
@@ -766,6 +841,7 @@ msgstr "確認刪除科目"
 #: src/accounting/templates/accounting/option/include/recurring-item-editor-modal.html:28
 #: src/accounting/templates/accounting/report/include/period-chooser.html:27
 #: src/accounting/templates/accounting/report/include/search-modal.html:28
+#: src/accounting/templates/accounting/report/unmatched.html:58
 msgid "Close"
 msgstr "關閉"
 
@@ -777,12 +853,13 @@ msgstr "你確定要刪掉這個科目嗎？"
 #: src/accounting/templates/accounting/account/include/form.html:112
 #: src/accounting/templates/accounting/currency/detail.html:79
 #: src/accounting/templates/accounting/journal-entry/include/account-selector-modal.html:49
-#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:193
+#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:194
 #: src/accounting/templates/accounting/journal-entry/include/detail.html:84
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:70
 #: src/accounting/templates/accounting/option/include/recurring-account-selector-modal.html:48
 #: src/accounting/templates/accounting/option/include/recurring-item-editor-modal.html:65
 #: src/accounting/templates/accounting/report/include/search-modal.html:37
+#: src/accounting/templates/accounting/report/unmatched.html:74
 msgid "Cancel"
 msgstr "取消"
 
@@ -790,6 +867,7 @@ msgstr "取消"
 #: src/accounting/templates/accounting/currency/detail.html:80
 #: src/accounting/templates/accounting/journal-entry/include/detail.html:85
 #: src/accounting/templates/accounting/report/include/period-chooser.html:141
+#: src/accounting/templates/accounting/report/unmatched.html:75
 msgid "Confirm"
 msgstr "確定"
 
@@ -824,7 +902,7 @@ msgstr "科目管理"
 
 #: src/accounting/templates/accounting/account/list.html:32
 #: src/accounting/templates/accounting/currency/list.html:32
-#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:44
+#: src/accounting/templates/accounting/journal-entry/include/form-debit-credit.html:45
 #: src/accounting/templates/accounting/journal-entry/include/form.html:64
 #: src/accounting/templates/accounting/option/include/form-recurring-expense-income.html:37
 #: src/accounting/templates/accounting/report/include/toolbar-buttons.html:26
@@ -837,16 +915,22 @@ msgstr "新增"
 #: src/accounting/templates/accounting/base-account/list.html:51
 #: src/accounting/templates/accounting/currency/list.html:65
 #: src/accounting/templates/accounting/journal-entry/include/account-selector-modal.html:46
-#: src/accounting/templates/accounting/journal-entry/include/original-line-item-selector-modal.html:51
+#: src/accounting/templates/accounting/journal-entry/include/original-line-item-selector-modal.html:58
 #: src/accounting/templates/accounting/journal-entry/order.html:82
+#: src/accounting/templates/accounting/option/detail.html:67
+#: src/accounting/templates/accounting/option/detail.html:83
 #: src/accounting/templates/accounting/option/include/recurring-account-selector-modal.html:45
-#: src/accounting/templates/accounting/report/balance-sheet.html:110
+#: src/accounting/templates/accounting/report/balance-sheet.html:116
 #: src/accounting/templates/accounting/report/income-expenses.html:113
-#: src/accounting/templates/accounting/report/income-statement.html:96
+#: src/accounting/templates/accounting/report/income-statement.html:102
 #: src/accounting/templates/accounting/report/journal.html:103
 #: src/accounting/templates/accounting/report/ledger.html:116
 #: src/accounting/templates/accounting/report/search.html:100
-#: src/accounting/templates/accounting/report/trial-balance.html:82
+#: src/accounting/templates/accounting/report/trial-balance.html:88
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:76
+#: src/accounting/templates/accounting/report/unapplied.html:90
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:76
+#: src/accounting/templates/accounting/report/unmatched.html:147
 msgid "There is no data."
 msgstr "沒有資料。"
 
@@ -858,7 +942,7 @@ msgstr "%(base)s下的科目"
 #: src/accounting/templates/accounting/account/include/form.html:75
 #: src/accounting/templates/accounting/account/order.html:62
 #: src/accounting/templates/accounting/currency/include/form.html:57
-#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:194
+#: src/accounting/templates/accounting/journal-entry/include/description-editor-modal.html:195
 #: src/accounting/templates/accounting/journal-entry/include/form.html:80
 #: src/accounting/templates/accounting/journal-entry/include/journal-entry-line-item-editor-modal.html:71
 #: src/accounting/templates/accounting/journal-entry/order.html:61
@@ -936,10 +1020,6 @@ msgstr "記帳"
 msgid "Reports"
 msgstr "報表"
 
-#: src/accounting/templates/accounting/include/nav.html:39
-msgid "Accounts"
-msgstr "科目"
-
 #: src/accounting/templates/accounting/include/nav.html:45
 msgid "Base Accounts"
 msgstr "基本科目"
@@ -950,6 +1030,7 @@ msgstr "貨幣"
 
 #: src/accounting/templates/accounting/include/nav.html:58
 #: src/accounting/templates/accounting/option/detail.html:24
+#: src/accounting/templates/accounting/option/detail.html:41
 #: src/accounting/templates/accounting/option/form.html:29
 msgid "Settings"
 msgstr "設定"
@@ -1046,23 +1127,23 @@ msgstr "路線"
 msgid "The Number of Items"
 msgstr "數量"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:42
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:43
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:45
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:46
 msgid "Offsets"
 msgstr "抵銷"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:55
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:54
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:58
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:57
 msgid "Net balance"
 msgstr "淨額"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:60
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:51
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:63
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:54
 msgid "Fully offset"
 msgstr "全部抵銷"
 
-#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:65
-#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:59
+#: src/accounting/templates/accounting/journal-entry/include/detail-line-items.html:68
+#: src/accounting/templates/accounting/journal-entry/include/form-line-item.html:62
 msgid "Unmatched"
 msgstr "未抵銷"
 
@@ -1112,7 +1193,7 @@ msgstr "新增現金收入傳票"
 msgid "Add a New Transfer Journal Entry"
 msgstr "新增轉帳傳票"
 
-#: src/accounting/templates/accounting/option/detail.html:43
+#: src/accounting/templates/accounting/option/detail.html:44
 #: src/accounting/templates/accounting/option/form.html:51
 msgid "Default Currency"
 msgstr "預設貨幣"
@@ -1122,13 +1203,13 @@ msgstr "預設貨幣"
 msgid "Default Account for the Income and Expenses Log"
 msgstr "收支帳預設科目"
 
-#: src/accounting/templates/accounting/option/detail.html:52
+#: src/accounting/templates/accounting/option/detail.html:54
 #: src/accounting/templates/accounting/option/form.html:66
 #: src/accounting/templates/accounting/option/form.html:92
 msgid "Recurring Expense"
 msgstr "常用支出"
 
-#: src/accounting/templates/accounting/option/detail.html:58
+#: src/accounting/templates/accounting/option/detail.html:70
 #: src/accounting/templates/accounting/option/form.html:72
 #: src/accounting/templates/accounting/option/form.html:96
 msgid "Recurring Income"
@@ -1175,18 +1256,35 @@ msgid "Water bill for {last_bimonthly_name}"
 msgstr "水費{last_bimonthly_number}月"
 
 #: src/accounting/templates/accounting/report/balance-sheet.html:29
-#: src/accounting/templates/accounting/report/balance-sheet.html:49
+#: src/accounting/templates/accounting/report/balance-sheet.html:51
+#, python-format
+msgid "Balance Sheet %(period)s"
+msgstr "%(period)s資產負債表"
+
+#: src/accounting/templates/accounting/report/balance-sheet.html:29
+#: src/accounting/templates/accounting/report/balance-sheet.html:53
 #, python-format
 msgid "Balance Sheet of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s資產負債表"
 
+#: src/accounting/templates/accounting/report/income-expenses.html:29
+#, python-format
+msgid "Income and Expenses Log of %(account)s %(period)s"
+msgstr "%(period)s%(account)s收支帳"
+
 #: src/accounting/templates/accounting/report/income-expenses.html:29
 #, python-format
 msgid "Income and Expenses Log of %(account)s in %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s%(account)s收支帳"
 
 #: src/accounting/templates/accounting/report/income-statement.html:29
-#: src/accounting/templates/accounting/report/income-statement.html:49
+#: src/accounting/templates/accounting/report/income-statement.html:51
+#, python-format
+msgid "Income Statement %(period)s"
+msgstr "%(period)s損益表"
+
+#: src/accounting/templates/accounting/report/income-statement.html:29
+#: src/accounting/templates/accounting/report/income-statement.html:53
 #, python-format
 msgid "Income Statement of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s損益表"
@@ -1196,17 +1294,90 @@ msgstr "%(period)s%(currency)s損益表"
 msgid "Journal %(period)s"
 msgstr "%(period)s日記簿"
 
+#: src/accounting/templates/accounting/report/ledger.html:29
+#, python-format
+msgid "Ledger of %(account)s %(period)s"
+msgstr "%(period)s%(account)s分類帳"
+
 #: src/accounting/templates/accounting/report/ledger.html:29
 #, python-format
 msgid "Ledger of %(account)s in %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s%(account)s分類帳"
 
 #: src/accounting/templates/accounting/report/trial-balance.html:29
-#: src/accounting/templates/accounting/report/trial-balance.html:49
+#: src/accounting/templates/accounting/report/trial-balance.html:51
+#, python-format
+msgid "Trial Balance %(period)s"
+msgstr "%(period)s試算表"
+
+#: src/accounting/templates/accounting/report/trial-balance.html:29
+#: src/accounting/templates/accounting/report/trial-balance.html:53
 #, python-format
 msgid "Trial Balance of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s試算表"
 
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:29
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:49
+msgid "Accounts with Unapplied Items"
+msgstr "含未抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:29
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:51
+#, python-format
+msgid "Accounts with Unapplied Items in %(currency)s"
+msgstr "%(currency)s含未抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unapplied.html:29
+#, python-format
+msgid "Unapplied Items of %(account)s"
+msgstr "%(account)s未抵銷項目"
+
+#: src/accounting/templates/accounting/report/unapplied.html:29
+#, python-format
+msgid "Unapplied Items of %(account)s in %(currency)s"
+msgstr "%(currency)s%(account)s未抵銷項目"
+
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:29
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:49
+msgid "Accounts with Unmatched Offsets"
+msgstr "含遺漏抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:29
+#: src/accounting/templates/accounting/report/unmatched-accounts.html:51
+#, python-format
+msgid "Accounts with Unmatched Offsets in %(currency)s"
+msgstr "%(currency)s含遺漏抵銷項目的科目"
+
+#: src/accounting/templates/accounting/report/unmatched.html:29
+#, python-format
+msgid "Unmatched Offsets of %(account)s"
+msgstr "%(account)s遺漏的抵銷項目"
+
+#: src/accounting/templates/accounting/report/unmatched.html:29
+#, python-format
+msgid "Unmatched Offsets of %(account)s in %(currency)s"
+msgstr "%(currency)s%(account)s遺漏的抵銷項目"
+
+#: src/accounting/templates/accounting/report/unmatched.html:47
+msgid "Match"
+msgstr "抵銷"
+
+#: src/accounting/templates/accounting/report/unmatched.html:57
+msgid "Confirm Match Offsets"
+msgstr "確認抵銷"
+
+#: src/accounting/templates/accounting/report/unmatched.html:61
+msgid ""
+"Do you really want to match the following original line items with their "
+"offsets?  This cannot be undone.  Please backup your database first, and "
+"review before you confirm."
+msgstr "你確定要抵銷下列原始分錄與抵銷分錄嗎？結果無法復原。請先備份資料庫，並仔細核對抵銷分錄是否正確。"
+
+#: src/accounting/templates/accounting/report/unmatched.html:107
+#, python-format
+msgid "Can match %(item)s"
+msgstr "可抵銷 %(item)s"
+
 #: src/accounting/templates/accounting/report/include/period-chooser.html:26
 msgid "Period Chooser"
 msgstr "選擇日期範圍"

src/accounting/utils/options.py

@@ -99,12 +99,12 @@ class Options:
         self.__set_option("default_currency_code", value)
 
     @property
-    def default_currency_text(self) -> str:
-        """Returns the text of the default currency code.
+    def default_currency(self) -> Currency:
+        """Returns the default currency.
 
-        :return: The text of the default currency code.
+        :return: The default currency.
         """
-        return str(db.session.get(Currency, self.default_currency_code))
+        return db.session.get(Currency, self.default_currency_code)
 
     @property
     def default_ie_account_code(self) -> str:
@@ -123,22 +123,11 @@ class Options:
         """
         self.__set_option("default_ie_account", value)
 
-    @property
-    def default_ie_account_code_text(self) -> str:
-        """Returns the text of the default currency code.
-
-        :return: The text of the default currency code.
-        """
-        code: str = self.default_ie_account_code
-        if code == CurrentAccount.CURRENT_AL_CODE:
-            return str(CurrentAccount.current_assets_and_liabilities())
-        return str(CurrentAccount(Account.find_by_code(code)))
-
     @property
     def default_ie_account(self) -> CurrentAccount:
-        """Returns the default account code for the income and expenses log.
+        """Returns the default account for the income and expenses log.
 
-        :return: The default account code for the income and expenses log.
+        :return: The default account for the income and expenses log.
         """
         if self.default_ie_account_code \
                 == CurrentAccount.CURRENT_AL_CODE:

tests/babel-utils-test-site.py

@@ -129,5 +129,5 @@ def __update_file_rev_date(file: Path) -> None:
 main.add_command(babel_extract)
 main.add_command(babel_compile)
 
-if __name__ == '__main__':
+if __name__ == "__main__":
     main()

tests/babel-utils.py

@@ -129,5 +129,5 @@ def __update_file_rev_date(file: Path) -> None:
 main.add_command(babel_extract)
 main.add_command(babel_compile)
 
-if __name__ == '__main__':
+if __name__ == "__main__":
     main()

tests/test_account.py

@@ -21,14 +21,11 @@ import unittest
 from datetime import timedelta, date
 
 import httpx
-import sqlalchemy as sa
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
 from test_site import db
-from testlib import NEXT_URI, create_test_app, get_client, set_locale
-from testlib_journal_entry import add_journal_entry
+from testlib import NEXT_URI, create_test_app, get_client, set_locale, \
+    add_journal_entry
 
 
 class AccountData:
@@ -65,59 +62,6 @@ PREFIX: str = "/accounting/accounts"
 """The URL prefix for the account management."""
 
 
-class AccountCommandTestCase(unittest.TestCase):
-    """The account console command test case."""
-
-    def setUp(self) -> None:
-        """Sets up the test.
-        This is run once per test.
-
-        :return: None.
-        """
-        self.app: Flask = create_test_app()
-
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            from accounting.models import BaseAccount, Account, AccountL10n
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            AccountL10n.query.delete()
-            Account.query.delete()
-            db.session.commit()
-
-    def test_init(self) -> None:
-        """Tests the "accounting-init-account" console command.
-
-        :return: None.
-        """
-        from accounting.models import BaseAccount, Account, AccountL10n
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            result: Result = runner.invoke(args=["accounting-init-accounts",
-                                                 "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-        with self.app.app_context():
-            bases: list[BaseAccount] = BaseAccount.query\
-                .filter(sa.func.char_length(BaseAccount.code) == 4).all()
-            accounts: list[Account] = Account.query.all()
-            l10n: list[AccountL10n] = AccountL10n.query.all()
-        self.assertEqual({x.code for x in bases},
-                         {x.base_code for x in accounts})
-        self.assertEqual(len(accounts), len(bases))
-        self.assertEqual(len(l10n), len(bases) * 2)
-        base_dict: dict[str, BaseAccount] = {x.code: x for x in bases}
-        for account in accounts:
-            base: BaseAccount = base_dict[account.base_code]
-            self.assertEqual(account.no, 1)
-            self.assertEqual(account.title_l10n, base.title_l10n)
-            self.assertEqual({x.locale: x.title for x in account.l10n},
-                             {x.locale: x.title for x in base.l10n})
-
-
 class AccountTestCase(unittest.TestCase):
     """The account test case."""
 
@@ -129,15 +73,8 @@ class AccountTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Account, AccountL10n
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
+            from accounting.models import Account, AccountL10n
             AccountL10n.query.delete()
             Account.query.delete()
             db.session.commit()
@@ -652,14 +589,6 @@ class AccountTestCase(unittest.TestCase):
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], detail_uri)
 
-        response = self.client.post("/accounting/currencies/store",
-                                    data={"csrf_token": self.csrf_token,
-                                          "code": "USD",
-                                          "name": "US Dollars"})
-        self.assertEqual(response.status_code, 302)
-        self.assertEqual(response.headers["Location"],
-                         "/accounting/currencies/USD")
-
         add_journal_entry(self.client,
                           form={"csrf_token": self.csrf_token,
                                 "next": NEXT_URI,

tests/test_base_account.py

@@ -17,14 +17,10 @@
 """The test for the base account management.
 
 """
-import csv
-import typing as t
 import unittest
 
 import httpx
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
 from testlib import create_test_app, get_client
 
@@ -34,59 +30,6 @@ DETAIL_URI: str = "/accounting/base-accounts/1111"
 """The detail URI."""
 
 
-class BaseAccountCommandTestCase(unittest.TestCase):
-    """The base account console command test case."""
-
-    def setUp(self) -> None:
-        """Sets up the test.
-        This is run once per test.
-
-        :return: None.
-        """
-        from accounting.models import BaseAccount, BaseAccountL10n
-        self.app: Flask = create_test_app()
-
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            result: Result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            BaseAccountL10n.query.delete()
-            BaseAccount.query.delete()
-
-    def test_init(self) -> None:
-        """Tests the "accounting-init-base" console command.
-
-        :return: None.
-        """
-        from accounting import data_dir
-        from accounting.models import BaseAccount
-
-        with open(data_dir / "base_accounts.csv") as fp:
-            data: dict[dict[str, t.Any]] \
-                = {x["code"]: {"code": x["code"],
-                               "title": x["title"],
-                               "l10n": {y[5:]: x[y]
-                                        for y in x if y.startswith("l10n-")}}
-                   for x in csv.DictReader(fp)}
-
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        result: Result = runner.invoke(args="accounting-init-base")
-        self.assertEqual(result.exit_code, 0)
-        with self.app.app_context():
-            accounts: list[BaseAccount] = BaseAccount.query.all()
-
-        self.assertEqual(len(accounts), len(data))
-        for account in accounts:
-            self.assertIn(account.code, data)
-            self.assertEqual(account.title_l10n, data[account.code]["title"])
-            l10n: dict[str, str] = {x.locale: x.title for x in account.l10n}
-            self.assertEqual(len(l10n), len(data[account.code]["l10n"]))
-            for locale in l10n:
-                self.assertIn(locale, data[account.code]["l10n"])
-                self.assertEqual(l10n[locale],
-                                 data[account.code]["l10n"][locale])
-
-
 class BaseAccountTestCase(unittest.TestCase):
     """The base account test case."""
 
@@ -96,17 +39,8 @@ class BaseAccountTestCase(unittest.TestCase):
 
         :return: None.
         """
-        from accounting.models import BaseAccount
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            result: Result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-
     def test_nobody(self) -> None:
         """Test the permission as nobody.
 

tests/test_commands.py

@@ -0,0 +1,157 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/10
+
+#  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 test for the console commands.
+
+"""
+import csv
+import typing as t
+import unittest
+
+import sqlalchemy as sa
+from click.testing import Result
+from flask import Flask
+from flask.testing import FlaskCliRunner
+from sqlalchemy.sql.ddl import DropTable
+
+from test_site import db
+from testlib import create_test_app
+
+
+class ConsoleCommandTestCase(unittest.TestCase):
+    """The console command test case."""
+
+    def setUp(self) -> None:
+        """Sets up the test.
+        This is run once per test.
+
+        :return: None.
+        """
+        self.app: Flask = create_test_app()
+
+        with self.app.app_context():
+            # Drop every accounting table, to see if accounting-init recreates
+            # them correctly.
+            tables: list[sa.Table] \
+                = [db.metadata.tables[x] for x in db.metadata.tables
+                   if x.startswith("accounting_")]
+            for table in tables:
+                db.session.execute(DropTable(table))
+            db.session.commit()
+            inspector: sa.Inspector = sa.inspect(db.session.connection())
+            self.assertEqual(len({x for x in inspector.get_table_names()
+                                  if x.startswith("accounting_")}),
+                             0)
+
+    def test_init(self) -> None:
+        """Tests the "accounting-init" console command.
+
+        :return: None.
+        """
+        runner: FlaskCliRunner = self.app.test_cli_runner()
+        with self.app.app_context():
+            result: Result = runner.invoke(
+                args=["accounting-init-db", "-u", "editor"])
+        self.assertEqual(result.exit_code, 0,
+                         result.output + str(result.exception))
+        self.__test_base_account_data()
+        self.__test_account_data()
+        self.__test_currency_data()
+
+    def __test_base_account_data(self) -> None:
+        """Tests the base account data.
+
+        :return: None.
+        """
+        from accounting import data_dir
+        from accounting.models import BaseAccount
+
+        with open(data_dir / "base_accounts.csv") as fp:
+            data: dict[dict[str, t.Any]] \
+                = {x["code"]: {"code": x["code"],
+                               "title": x["title"],
+                               "l10n": {y[5:]: x[y]
+                                        for y in x if y.startswith("l10n-")}}
+                   for x in csv.DictReader(fp)}
+
+        with self.app.app_context():
+            accounts: list[BaseAccount] = BaseAccount.query.all()
+
+        self.assertEqual(len(accounts), len(data))
+        for account in accounts:
+            self.assertIn(account.code, data)
+            self.assertEqual(account.title_l10n, data[account.code]["title"])
+            l10n: dict[str, str] = {x.locale: x.title for x in account.l10n}
+            self.assertEqual(len(l10n), len(data[account.code]["l10n"]))
+            for locale in l10n:
+                self.assertIn(locale, data[account.code]["l10n"])
+                self.assertEqual(l10n[locale],
+                                 data[account.code]["l10n"][locale])
+
+    def __test_account_data(self) -> None:
+        """Tests the account data.
+
+        :return: None.
+        """
+        from accounting.models import BaseAccount, Account, AccountL10n
+
+        with self.app.app_context():
+            bases: list[BaseAccount] = BaseAccount.query\
+                .filter(sa.func.char_length(BaseAccount.code) == 4).all()
+            accounts: list[Account] = Account.query.all()
+            l10n: list[AccountL10n] = AccountL10n.query.all()
+
+        self.assertEqual({x.code for x in bases},
+                         {x.base_code for x in accounts})
+        self.assertEqual(len(accounts), len(bases))
+        self.assertEqual(len(l10n), len(bases) * 2)
+        base_dict: dict[str, BaseAccount] = {x.code: x for x in bases}
+        for account in accounts:
+            base: BaseAccount = base_dict[account.base_code]
+            self.assertEqual(account.no, 1)
+            self.assertEqual(account.title_l10n, base.title_l10n)
+            self.assertEqual({x.locale: x.title for x in account.l10n},
+                             {x.locale: x.title for x in base.l10n})
+
+    def __test_currency_data(self) -> None:
+        """Tests the currency data.
+
+        :return: None.
+        """
+        from accounting import data_dir
+        from accounting.models import Currency
+
+        with open(data_dir / "currencies.csv") as fp:
+            data: dict[dict[str, t.Any]] \
+                = {x["code"]: {"code": x["code"],
+                               "name": x["name"],
+                               "l10n": {y[5:]: x[y]
+                                        for y in x if y.startswith("l10n-")}}
+                   for x in csv.DictReader(fp)}
+
+        with self.app.app_context():
+            currencies: list[Currency] = Currency.query.all()
+
+        self.assertEqual(len(currencies), len(data))
+        for currency in currencies:
+            self.assertIn(currency.code, data)
+            self.assertEqual(currency.name_l10n, data[currency.code]["name"])
+            l10n: dict[str, str] = {x.locale: x.name for x in currency.l10n}
+            self.assertEqual(len(l10n), len(data[currency.code]["l10n"]))
+            for locale in l10n:
+                self.assertIn(locale, data[currency.code]["l10n"])
+                self.assertEqual(l10n[locale],
+                                 data[currency.code]["l10n"][locale])

tests/test_currency.py

@@ -17,19 +17,15 @@
 """The test for the currency management.
 
 """
-import csv
-import typing as t
 import unittest
 from datetime import timedelta, date
 
 import httpx
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
 from test_site import db
-from testlib import NEXT_URI, create_test_app, get_client, set_locale
-from testlib_journal_entry import add_journal_entry
+from testlib import NEXT_URI, create_test_app, get_client, set_locale, \
+    add_journal_entry
 
 
 class CurrencyData:
@@ -59,62 +55,6 @@ PREFIX: str = "/accounting/currencies"
 """The URL prefix for the currency management."""
 
 
-class CurrencyCommandTestCase(unittest.TestCase):
-    """The account console command test case."""
-
-    def setUp(self) -> None:
-        """Sets up the test.
-        This is run once per test.
-
-        :return: None.
-        """
-        self.app: Flask = create_test_app()
-
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            from accounting.models import Currency, CurrencyL10n
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            CurrencyL10n.query.delete()
-            Currency.query.delete()
-            db.session.commit()
-
-    def test_init(self) -> None:
-        """Tests the "accounting-init-currencies" console command.
-
-        :return: None.
-        """
-        from accounting import data_dir
-        from accounting.models import Currency
-
-        with open(data_dir / "currencies.csv") as fp:
-            data: dict[dict[str, t.Any]] \
-                = {x["code"]: {"code": x["code"],
-                               "name": x["name"],
-                               "l10n": {y[5:]: x[y]
-                                        for y in x if y.startswith("l10n-")}}
-                   for x in csv.DictReader(fp)}
-
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            result: Result = runner.invoke(
-                args=["accounting-init-currencies", "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            currencies: list[Currency] = Currency.query.all()
-
-        self.assertEqual(len(currencies), len(data))
-        for currency in currencies:
-            self.assertIn(currency.code, data)
-            self.assertEqual(currency.name_l10n, data[currency.code]["name"])
-            l10n: dict[str, str] = {x.locale: x.name for x in currency.l10n}
-            self.assertEqual(len(l10n), len(data[currency.code]["l10n"]))
-            for locale in l10n:
-                self.assertIn(locale, data[currency.code]["l10n"])
-                self.assertEqual(l10n[locale],
-                                 data[currency.code]["l10n"][locale])
-
-
 class CurrencyTestCase(unittest.TestCase):
     """The currency test case."""
 
@@ -126,12 +66,8 @@ class CurrencyTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
             from accounting.models import Currency, CurrencyL10n
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
             CurrencyL10n.query.delete()
             Currency.query.delete()
             db.session.commit()
@@ -588,21 +524,6 @@ class CurrencyTestCase(unittest.TestCase):
         list_uri: str = PREFIX
         response: httpx.Response
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
-        with self.app.app_context():
-            from accounting.models import BaseAccount
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-
-        response = self.client.post("/accounting/accounts/store",
-                                    data={"csrf_token": self.csrf_token,
-                                          "base_code": "1111",
-                                          "title": "Cash"})
-        self.assertEqual(response.status_code, 302)
-        self.assertEqual(response.headers["Location"],
-                         "/accounting/accounts/1111-001")
-
         response = self.client.post(f"{PREFIX}/store",
                                     data={"csrf_token": self.csrf_token,
                                           "code": JPY.code,

tests/test_description_editor.py

@@ -20,12 +20,10 @@
 import unittest
 from datetime import date
 
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
-from testlib import NEXT_URI, Accounts, create_test_app, get_client
-from testlib_journal_entry import add_journal_entry
+from testlib import NEXT_URI, Accounts, create_test_app, get_client, \
+    add_journal_entry
 
 
 class DescriptionEditorTestCase(unittest.TestCase):
@@ -39,22 +37,8 @@ class DescriptionEditorTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, JournalEntry, \
-                JournalEntryLineItem
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
+            from accounting.models import JournalEntry, JournalEntryLineItem
             JournalEntry.query.delete()
             JournalEntryLineItem.query.delete()
 

tests/test_journal_entry.py

@@ -22,16 +22,15 @@ from datetime import date, timedelta
 from decimal import Decimal
 
 import httpx
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
 from test_site import db
-from testlib import NEXT_URI, Accounts, create_test_app, get_client
+from testlib import NEXT_URI, Accounts, create_test_app, get_client, \
+    add_journal_entry, match_journal_entry_detail
 from testlib_journal_entry import NON_EMPTY_NOTE, EMPTY_NOTE, \
     get_add_form, get_unchanged_update_form, get_update_form, \
-    match_journal_entry_detail, set_negative_amount, \
-    remove_debit_in_a_currency, remove_credit_in_a_currency, add_journal_entry
+    set_negative_amount, remove_debit_in_a_currency, \
+    remove_credit_in_a_currency
 
 PREFIX: str = "/accounting/journal-entries"
 """The URL prefix for the journal entry management."""
@@ -50,22 +49,8 @@ class CashReceiptJournalEntryTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, JournalEntry, \
-                JournalEntryLineItem
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
+            from accounting.models import JournalEntry, JournalEntryLineItem
             JournalEntry.query.delete()
             JournalEntryLineItem.query.delete()
 
@@ -669,22 +654,8 @@ class CashDisbursementJournalEntryTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, JournalEntry, \
-                JournalEntryLineItem
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
+            from accounting.models import JournalEntry, JournalEntryLineItem
             JournalEntry.query.delete()
             JournalEntryLineItem.query.delete()
 
@@ -1264,22 +1235,9 @@ class TransferJournalEntryTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, JournalEntry, \
+            from accounting.models import JournalEntry, \
                 JournalEntryLineItem
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
             JournalEntry.query.delete()
             JournalEntryLineItem.query.delete()
 
@@ -2138,22 +2096,8 @@ class JournalEntryReorderTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, JournalEntry, \
-                JournalEntryLineItem
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
+            from accounting.models import JournalEntry, JournalEntryLineItem
             JournalEntry.query.delete()
             JournalEntryLineItem.query.delete()
 

tests/test_offset.py

@@ -17,19 +17,19 @@
 """The test for the offset.
 
 """
+from __future__ import annotations
+
 import unittest
 from decimal import Decimal
 
 import httpx
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
 from test_site import db
-from testlib import Accounts, create_test_app, get_client
-from testlib_journal_entry import match_journal_entry_detail
-from testlib_offset import TestData, JournalEntryLineItemData, \
-    JournalEntryData, CurrencyData
+from test_site.lib import JournalEntryLineItemData, JournalEntryCurrencyData, \
+    JournalEntryData, BaseTestData
+from testlib import NEXT_URI, Accounts, create_test_app, get_client, \
+    match_journal_entry_detail
 
 PREFIX: str = "/accounting/journal-entries"
 """The URL prefix for the journal entry management."""
@@ -46,27 +46,14 @@ class OffsetTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, JournalEntry, \
-                JournalEntryLineItem
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
+            from accounting.models import JournalEntry, JournalEntryLineItem
             JournalEntry.query.delete()
             JournalEntryLineItem.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "editor")
-        self.data: TestData = TestData(self.app, self.client, self.csrf_token)
+        self.data: OffsetTestData = OffsetTestData(self.app, "editor")
+        self.data.populate()
 
     def test_add_receivable_offset(self) -> None:
         """Tests to add the receivable offset.
@@ -81,34 +68,34 @@ class OffsetTestCase(unittest.TestCase):
         response: httpx.Response
 
         journal_entry_data: JournalEntryData = JournalEntryData(
-            self.data.e_r_or3d.journal_entry.days, [CurrencyData(
+            self.data.l_r_or3d.journal_entry.days, [JournalEntryCurrencyData(
                 "USD",
                 [],
                 [JournalEntryLineItemData(
                     Accounts.RECEIVABLE,
-                    self.data.e_r_or1d.description, "300",
-                    original_line_item=self.data.e_r_or1d),
+                    self.data.l_r_or1d.description, "300",
+                    original_line_item=self.data.l_r_or1d),
                  JournalEntryLineItemData(
                      Accounts.RECEIVABLE,
-                     self.data.e_r_or1d.description, "100",
-                     original_line_item=self.data.e_r_or1d),
+                     self.data.l_r_or1d.description, "100",
+                     original_line_item=self.data.l_r_or1d),
                  JournalEntryLineItemData(
                      Accounts.RECEIVABLE,
-                     self.data.e_r_or3d.description, "100",
-                     original_line_item=self.data.e_r_or3d)])])
+                     self.data.l_r_or3d.description, "100",
+                     original_line_item=self.data.l_r_or3d)])])
 
         # Non-existing original line item ID
-        form = journal_entry_data.new_form(self.csrf_token)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_or1c.id
-        form["currency-1-credit-1-account_code"] = self.data.e_p_or1c.account
+            = str(self.data.l_p_or1c.id)
+        form["currency-1-credit-1-account_code"] = self.data.l_p_or1c.account
         form["currency-1-credit-1-amount"] = "100"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
@@ -120,7 +107,8 @@ 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))
+            store_uri,
+            data=journal_entry_data.new_form(self.csrf_token, NEXT_URI))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         with self.app.app_context():
@@ -129,30 +117,30 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.new_form(self.csrf_token)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_of1d.id
-        form["currency-1-credit-1-account_code"] = self.data.e_p_of1d.account
+            = str(self.data.l_p_of1d.id)
+        form["currency-1-credit-1-account_code"] = self.data.l_p_of1d.account
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same currency
-        form = journal_entry_data.new_form(self.csrf_token)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-credit-1-amount"] \
             = str(journal_entry_data.currencies[0].credit[0].amount
                   + Decimal("0.01"))
@@ -161,7 +149,7 @@ 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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-credit-3-amount"] \
             = str(journal_entry_data.currencies[0].credit[2].amount
                   + Decimal("0.01"))
@@ -172,14 +160,14 @@ 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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         journal_entry_id: int \
@@ -195,30 +183,30 @@ class OffsetTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Account
-        journal_entry_data: JournalEntryData = self.data.v_r_of2
+        journal_entry_data: JournalEntryData = self.data.j_r_of2
         edit_uri: str = f"{PREFIX}/{journal_entry_data.id}/edit?next=%2F_next"
         update_uri: str = f"{PREFIX}/{journal_entry_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        journal_entry_data.days = self.data.v_r_or2.days
+        journal_entry_data.days = self.data.j_r_or2.days
         journal_entry_data.currencies[0].debit[0].amount = Decimal("600")
         journal_entry_data.currencies[0].credit[0].amount = Decimal("600")
         journal_entry_data.currencies[0].debit[2].amount = Decimal("600")
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_or1c.id
-        form["currency-1-credit-1-account_code"] = self.data.e_p_or1c.account
+            = str(self.data.l_p_or1c.id)
+        form["currency-1-credit-1-account_code"] = self.data.l_p_or1c.account
         form["currency-1-debit-1-amount"] = "100"
         form["currency-1-credit-1-amount"] = "100"
         response = self.client.post(update_uri, data=form)
@@ -231,7 +219,8 @@ 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))
+            update_uri,
+            data=journal_entry_data.update_form(self.csrf_token, NEXT_URI))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         with self.app.app_context():
@@ -240,30 +229,30 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.update_form(self.csrf_token)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_of1d.id
-        form["currency-1-credit-1-account_code"] = self.data.e_p_of1d.account
+            = str(self.data.l_p_of1d.id)
+        form["currency-1-credit-1-account_code"] = self.data.l_p_of1d.account
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   + Decimal("0.01"))
@@ -275,7 +264,7 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-3-amount"] \
             = str(journal_entry_data.currencies[0].debit[2].amount
                   + Decimal("0.01"))
@@ -289,14 +278,14 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
@@ -308,34 +297,34 @@ class OffsetTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import JournalEntry
-        journal_entry_data: JournalEntryData = self.data.v_r_or1
+        journal_entry_data: JournalEntryData = self.data.j_r_or1
         edit_uri: str = f"{PREFIX}/{journal_entry_data.id}/edit?next=%2F_next"
         update_uri: str = f"{PREFIX}/{journal_entry_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        journal_entry_data.days = self.data.v_r_of1.days
+        journal_entry_data.days = self.data.j_r_of1.days
         journal_entry_data.currencies[0].debit[0].amount = Decimal("800")
         journal_entry_data.currencies[0].credit[0].amount = Decimal("800")
         journal_entry_data.currencies[0].debit[1].amount = Decimal("3.4")
         journal_entry_data.currencies[0].credit[1].amount = Decimal("3.4")
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   - Decimal("0.01"))
@@ -347,7 +336,7 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-2-amount"] \
             = str(journal_entry_data.currencies[0].debit[1].amount
                   - Decimal("0.01"))
@@ -361,21 +350,21 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
@@ -388,7 +377,7 @@ class OffsetTestCase(unittest.TestCase):
                 JournalEntry, journal_entry_data.id)
             self.assertIsNotNone(journal_entry_or)
             journal_entry_of: JournalEntry | None = db.session.get(
-                JournalEntry, self.data.v_r_of1.id)
+                JournalEntry, self.data.j_r_of1.id)
             self.assertIsNotNone(journal_entry_of)
             self.assertEqual(journal_entry_or.date, journal_entry_of.date)
             self.assertLess(journal_entry_or.no, journal_entry_of.no)
@@ -405,34 +394,34 @@ class OffsetTestCase(unittest.TestCase):
         response: httpx.Response
 
         journal_entry_data: JournalEntryData = JournalEntryData(
-            self.data.e_p_or3c.journal_entry.days, [CurrencyData(
+            self.data.l_p_or3c.journal_entry.days, [JournalEntryCurrencyData(
                 "USD",
                 [JournalEntryLineItemData(
                     Accounts.PAYABLE,
-                    self.data.e_p_or1c.description, "500",
-                    original_line_item=self.data.e_p_or1c),
+                    self.data.l_p_or1c.description, "500",
+                    original_line_item=self.data.l_p_or1c),
                  JournalEntryLineItemData(
                      Accounts.PAYABLE,
-                     self.data.e_p_or1c.description, "300",
-                     original_line_item=self.data.e_p_or1c),
+                     self.data.l_p_or1c.description, "300",
+                     original_line_item=self.data.l_p_or1c),
                  JournalEntryLineItemData(
                      Accounts.PAYABLE,
-                     self.data.e_p_or3c.description, "120",
-                     original_line_item=self.data.e_p_or3c)],
+                     self.data.l_p_or3c.description, "120",
+                     original_line_item=self.data.l_p_or3c)],
                 [])])
 
         # Non-existing original line item ID
-        form = journal_entry_data.new_form(self.csrf_token)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_or1d.id
-        form["currency-1-debit-1-account_code"] = self.data.e_r_or1d.account
+            = str(self.data.l_r_or1d.id)
+        form["currency-1-debit-1-account_code"] = self.data.l_r_or1d.account
         form["currency-1-debit-1-amount"] = "100"
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
@@ -444,7 +433,8 @@ 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))
+            store_uri,
+            data=journal_entry_data.new_form(self.csrf_token, NEXT_URI))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
         with self.app.app_context():
@@ -453,30 +443,30 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.new_form(self.csrf_token)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_of1c.id
-        form["currency-1-debit-1-account_code"] = self.data.e_r_of1c.account
+            = str(self.data.l_r_of1c.id)
+        form["currency-1-debit-1-account_code"] = self.data.l_r_of1c.account
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], create_uri)
 
         # Not the same currency
-        form = journal_entry_data.new_form(self.csrf_token)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   + Decimal("0.01"))
@@ -485,7 +475,7 @@ 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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-3-amount"] \
             = str(journal_entry_data.currencies[0].debit[2].amount
                   + Decimal("0.01"))
@@ -496,14 +486,14 @@ 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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.new_form(self.csrf_token, NEXT_URI)
         response = self.client.post(store_uri, data=form)
         self.assertEqual(response.status_code, 302)
         journal_entry_id: int \
@@ -519,30 +509,30 @@ class OffsetTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import Account, JournalEntry
-        journal_entry_data: JournalEntryData = self.data.v_p_of2
+        journal_entry_data: JournalEntryData = self.data.j_p_of2
         edit_uri: str = f"{PREFIX}/{journal_entry_data.id}/edit?next=%2F_next"
         update_uri: str = f"{PREFIX}/{journal_entry_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        journal_entry_data.days = self.data.v_p_or2.days
+        journal_entry_data.days = self.data.j_p_or2.days
         journal_entry_data.currencies[0].debit[0].amount = Decimal("1100")
         journal_entry_data.currencies[0].credit[0].amount = Decimal("1100")
         journal_entry_data.currencies[0].debit[2].amount = Decimal("900")
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_or1d.id
-        form["currency-1-debit-1-account_code"] = self.data.e_r_or1d.account
+            = str(self.data.l_r_or1d.id)
+        form["currency-1-debit-1-account_code"] = self.data.l_r_or1d.account
         form["currency-1-debit-1-amount"] = "100"
         form["currency-1-credit-1-amount"] = "100"
         response = self.client.post(update_uri, data=form)
@@ -555,7 +545,8 @@ 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))
+            update_uri,
+            data=journal_entry_data.update_form(self.csrf_token, NEXT_URI))
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
         with self.app.app_context():
@@ -564,30 +555,30 @@ class OffsetTestCase(unittest.TestCase):
             db.session.commit()
 
         # The original line item is also an offset
-        form = journal_entry_data.update_form(self.csrf_token)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_of1c.id
-        form["currency-1-debit-1-account_code"] = self.data.e_r_of1c.account
+            = str(self.data.l_r_of1c.id)
+        form["currency-1-debit-1-account_code"] = self.data.l_r_of1c.account
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"], edit_uri)
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   + Decimal("0.01"))
@@ -599,7 +590,7 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-3-amount"] \
             = str(journal_entry_data.currencies[0].debit[2].amount
                   + Decimal("0.01"))
@@ -613,14 +604,14 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         journal_entry_id: int \
@@ -636,34 +627,34 @@ class OffsetTestCase(unittest.TestCase):
         :return: None.
         """
         from accounting.models import JournalEntry
-        journal_entry_data: JournalEntryData = self.data.v_p_or1
+        journal_entry_data: JournalEntryData = self.data.j_p_or1
         edit_uri: str = f"{PREFIX}/{journal_entry_data.id}/edit?next=%2F_next"
         update_uri: str = f"{PREFIX}/{journal_entry_data.id}/update"
         form: dict[str, str]
         response: httpx.Response
 
-        journal_entry_data.days = self.data.v_p_of1.days
+        journal_entry_data.days = self.data.j_p_of1.days
         journal_entry_data.currencies[0].debit[0].amount = Decimal("1200")
         journal_entry_data.currencies[0].credit[0].amount = Decimal("1200")
         journal_entry_data.currencies[0].debit[1].amount = Decimal("0.9")
         journal_entry_data.currencies[0].credit[1].amount = Decimal("0.9")
 
         # Not the same currency
-        form = journal_entry_data.update_form(self.csrf_token)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-1-amount"] \
             = str(journal_entry_data.currencies[0].debit[0].amount
                   - Decimal("0.01"))
@@ -675,7 +666,7 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         form["currency-1-debit-2-amount"] \
             = str(journal_entry_data.currencies[0].debit[1].amount
                   - Decimal("0.01"))
@@ -689,21 +680,21 @@ 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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         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)
+        form = journal_entry_data.update_form(self.csrf_token, NEXT_URI)
         response = self.client.post(update_uri, data=form)
         self.assertEqual(response.status_code, 302)
         self.assertEqual(response.headers["Location"],
@@ -716,7 +707,118 @@ class OffsetTestCase(unittest.TestCase):
                 JournalEntry, journal_entry_data.id)
             self.assertIsNotNone(journal_entry_or)
             journal_entry_of: JournalEntry | None = db.session.get(
-                JournalEntry, self.data.v_p_of1.id)
+                JournalEntry, self.data.j_p_of1.id)
             self.assertIsNotNone(journal_entry_of)
             self.assertEqual(journal_entry_or.date, journal_entry_of.date)
             self.assertLess(journal_entry_or.no, journal_entry_of.no)
+
+
+class OffsetTestData(BaseTestData):
+    """The offset test data."""
+
+    def _init_data(self) -> None:
+        # Receivable original line items
+        self.l_r_or1d, self.l_r_or1c = self._couple(
+            "Accountant", "1200", Accounts.RECEIVABLE, Accounts.SERVICE)
+        self.l_r_or2d, self.l_r_or2c = self._couple(
+            "Toy", "600", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or3d, self.l_r_or3c = self._couple(
+            "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or4d, self.l_r_or4c = self._couple(
+            "Interest", "3.4", Accounts.RECEIVABLE, Accounts.INTEREST)
+
+        # Payable original line items
+        self.l_p_or1d, self.l_p_or1c = self._couple(
+            "Airplane", "2000", Accounts.TRAVEL, Accounts.PAYABLE)
+        self.l_p_or2d, self.l_p_or2c = self._couple(
+            "Phone", "900", Accounts.OFFICE, Accounts.PAYABLE)
+        self.l_p_or3d, self.l_p_or3c = self._couple(
+            "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or4d, self.l_p_or4c = self._couple(
+            "Envelop", "0.9", Accounts.OFFICE, Accounts.PAYABLE)
+
+        # Original journal entries
+        self.j_r_or1: JournalEntryData = JournalEntryData(
+            50, [JournalEntryCurrencyData(
+                "USD", [self.l_r_or1d, self.l_r_or4d],
+                [self.l_r_or1c, self.l_r_or4c])])
+        self.j_r_or2: JournalEntryData = JournalEntryData(
+            30, [JournalEntryCurrencyData(
+                "USD", [self.l_r_or2d, self.l_r_or3d],
+                [self.l_r_or2c, self.l_r_or3c])])
+        self.j_p_or1: JournalEntryData = JournalEntryData(
+            40, [JournalEntryCurrencyData(
+                "USD", [self.l_p_or1d, self.l_p_or4d],
+                [self.l_p_or1c, self.l_p_or4c])])
+        self.j_p_or2: JournalEntryData = JournalEntryData(
+            20, [JournalEntryCurrencyData(
+                "USD", [self.l_p_or2d, self.l_p_or3d],
+                [self.l_p_or2c, self.l_p_or3c])])
+
+        self._add_journal_entry(self.j_r_or1)
+        self._add_journal_entry(self.j_r_or2)
+        self._add_journal_entry(self.j_p_or1)
+        self._add_journal_entry(self.j_p_or2)
+
+        # Receivable offset items
+        self.l_r_of1d, self.l_r_of1c = self._couple(
+            "Accountant", "500", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of1c.original_line_item = self.l_r_or1d
+        self.l_r_of2d, self.l_r_of2c = self._couple(
+            "Accountant", "200", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of2c.original_line_item = self.l_r_or1d
+        self.l_r_of3d, self.l_r_of3c = self._couple(
+            "Accountant", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of3c.original_line_item = self.l_r_or1d
+        self.l_r_of4d, self.l_r_of4c = self._couple(
+            "Toy", "240", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of4c.original_line_item = self.l_r_or2d
+        self.l_r_of5d, self.l_r_of5c = self._couple(
+            "Interest", "3.4", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of5c.original_line_item = self.l_r_or4d
+
+        # Payable offset items
+        self.l_p_of1d, self.l_p_of1c = self._couple(
+            "Airplane", "800", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of1d.original_line_item = self.l_p_or1c
+        self.l_p_of2d, self.l_p_of2c = self._couple(
+            "Airplane", "300", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of2d.original_line_item = self.l_p_or1c
+        self.l_p_of3d, self.l_p_of3c = self._couple(
+            "Airplane", "100", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of3d.original_line_item = self.l_p_or1c
+        self.l_p_of4d, self.l_p_of4c = self._couple(
+            "Phone", "400", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of4d.original_line_item = self.l_p_or2c
+        self.l_p_of5d, self.l_p_of5c = self._couple(
+            "Envelop", "0.9", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of5d.original_line_item = self.l_p_or4c
+
+        # Offset journal entries
+        self.j_r_of1: JournalEntryData = JournalEntryData(
+            25, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of1d], [self.l_r_of1c])])
+        self.j_r_of2: JournalEntryData = JournalEntryData(
+            20, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of2d, self.l_r_of3d, self.l_r_of4d],
+                [self.l_r_of2c, self.l_r_of3c, self.l_r_of4c])])
+        self.j_r_of3: JournalEntryData = JournalEntryData(
+            15, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of5d], [self.l_r_of5c])])
+        self.j_p_of1: JournalEntryData = JournalEntryData(
+            15, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of1d], [self.l_p_of1c])])
+        self.j_p_of2: JournalEntryData = JournalEntryData(
+            10, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of2d, self.l_p_of3d, self.l_p_of4d],
+                [self.l_p_of2c, self.l_p_of3c, self.l_p_of4c])])
+        self.j_p_of3: JournalEntryData = JournalEntryData(
+            5, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of5d], [self.l_p_of5c])])
+
+        self._add_journal_entry(self.j_r_of1)
+        self._add_journal_entry(self.j_r_of2)
+        self._add_journal_entry(self.j_r_of3)
+        self._add_journal_entry(self.j_p_of1)
+        self._add_journal_entry(self.j_p_of2)
+        self._add_journal_entry(self.j_p_of3)

tests/test_option.py

@@ -21,13 +21,10 @@ import unittest
 from datetime import datetime, timedelta
 
 import httpx
-from click.testing import Result
 from flask import Flask
-from flask.testing import FlaskCliRunner
 
 from test_site import db
 from testlib import NEXT_URI, Accounts, create_test_app, get_client
-from testlib_offset import TestData
 
 PREFIX: str = "/accounting/options"
 """The URL prefix for the option management."""
@@ -50,25 +47,11 @@ class OptionTestCase(unittest.TestCase):
         """
         self.app: Flask = create_test_app()
 
-        runner: FlaskCliRunner = self.app.test_cli_runner()
         with self.app.app_context():
-            from accounting.models import BaseAccount, Option
-            result: Result
-            result = runner.invoke(args="init-db")
-            self.assertEqual(result.exit_code, 0)
-            if BaseAccount.query.first() is None:
-                result = runner.invoke(args="accounting-init-base")
-                self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-currencies",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
-            result = runner.invoke(args=["accounting-init-accounts",
-                                         "-u", "editor"])
-            self.assertEqual(result.exit_code, 0)
+            from accounting.models import Option
             Option.query.delete()
 
         self.client, self.csrf_token = get_client(self.app, "admin")
-        self.data: TestData = TestData(self.app, self.client, self.csrf_token)
 
     def test_nobody(self) -> None:
         """Test the permission as nobody.

tests/test_report.py

@@ -0,0 +1,466 @@
+# 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 test for the reports.
+
+"""
+import unittest
+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
+
+PREFIX: str = "/accounting"
+"""The URL prefix for the reports."""
+CSV_MIME: str = "text/csv; charset=utf-8"
+"""The MIME type of the downloaded CSV files."""
+
+
+class ReportTestCase(unittest.TestCase):
+    """The report test case."""
+
+    def setUp(self) -> None:
+        """Sets up the test.
+        This is run once per test.
+
+        :return: None.
+        """
+        self.app: Flask = create_test_app()
+
+        with self.app.app_context():
+            from accounting.models import JournalEntry, JournalEntryLineItem
+            JournalEntry.query.delete()
+            JournalEntryLineItem.query.delete()
+
+        self.client, self.csrf_token = get_client(self.app, "editor")
+
+    def test_nobody(self) -> None:
+        """Test the permission as nobody.
+
+        :return: None.
+        """
+        client, csrf_token = get_client(self.app, "nobody")
+        ReportTestData(self.app, "editor").populate()
+        response: httpx.Response
+
+        response = client.get(PREFIX)
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/journal")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/journal?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/ledger")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/ledger?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/income-expenses")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/income-expenses?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/trial-balance")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/trial-balance?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/income-statement")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/income-statement?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/balance-sheet")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/balance-sheet?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/unapplied")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/unapplied?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/unmatched")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/unmatched?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/search?q=Salary")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/search?q=Salary&as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/search?q=薪水")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/search?q=薪水&as=csv")
+        self.assertEqual(response.status_code, 403)
+
+    def test_viewer(self) -> None:
+        """Test the permission as viewer.
+
+        :return: None.
+        """
+        client, csrf_token = get_client(self.app, "viewer")
+        ReportTestData(self.app, "editor").populate()
+        response: httpx.Response
+
+        response = client.get(PREFIX)
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/journal")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/journal?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/ledger")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/ledger?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/income-expenses")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/income-expenses?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/trial-balance")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/trial-balance?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/income-statement")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/income-statement?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/balance-sheet")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/balance-sheet?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/unapplied")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/unapplied?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/unmatched")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/unmatched?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/search?q=Salary")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/search?q=Salary&as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = client.get(f"{PREFIX}/search?q=薪水")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/search?q=薪水&as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+    def test_editor(self) -> None:
+        """Test the permission as editor.
+
+        :return: None.
+        """
+        ReportTestData(self.app, "editor").populate()
+        response: httpx.Response
+
+        response = self.client.get(PREFIX)
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/journal")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/journal?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/ledger")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/ledger?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/income-expenses")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/income-expenses?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/trial-balance")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/trial-balance?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/income-statement")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/income-statement?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/balance-sheet")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/balance-sheet?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/unapplied")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/unapplied?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/unmatched")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/unmatched?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/search?q=Salary")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/search?q=Salary&as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/search?q=薪水")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/search?q=薪水&as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+    def test_empty_db(self) -> None:
+        """Tests the empty database.
+
+        :return: None.
+        """
+        response: httpx.Response
+
+        response = self.client.get(PREFIX)
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/journal")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/journal?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/ledger")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/ledger?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/income-expenses")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/income-expenses?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/trial-balance")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/trial-balance?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/income-statement")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/income-statement?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/balance-sheet")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/balance-sheet?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/unapplied")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/unapplied?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(
+            f"{PREFIX}/unapplied/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/unmatched")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/unmatched?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(
+            f"{PREFIX}/unmatched/USD/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        response = self.client.get(f"{PREFIX}/search?q=Salary")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/search?q=Salary&as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+
+class ReportTestData(BaseTestData):
+    """The report test data."""
+
+    def _init_data(self) -> None:
+        today: date = date.today()
+        year: int = today.year - 5
+        month: int = today.month
+        while True:
+            j_date: date = date(year, month, 5)
+            if j_date > today:
+                break
+            self._add_simple_journal_entry(
+                (j_date - today).days, "USD",
+                "Salary薪水", "1200", Accounts.BANK, Accounts.SERVICE)
+            month = month + 1
+            if month > 12:
+                year = year + 1
+                month = 1
+        self._add_simple_journal_entry(
+            1, "USD", "Withdraw領錢", "1000", Accounts.CASH, Accounts.BANK)
+        self._add_simple_journal_entry(
+            0, "USD", "Dinner晚餐", "40", Accounts.MEAL, Accounts.CASH)

tests/test_site/__init__.py

@@ -21,9 +21,10 @@ import os
 import typing as t
 from secrets import token_urlsafe
 
-import click
-from flask import Flask, Blueprint, render_template, redirect, Response
-from flask.cli import with_appcontext
+from click.testing import Result
+from flask import Flask, Blueprint, render_template, redirect, Response, \
+    url_for
+from flask.testing import FlaskCliRunner
 from flask_babel_js import BabelJS
 from flask_sqlalchemy import SQLAlchemy
 from flask_wtf import CSRFProtect
@@ -63,7 +64,6 @@ def create_app(is_testing: bool = False) -> Flask:
     db.init_app(app)
 
     app.register_blueprint(bp, url_prefix="/")
-    app.cli.add_command(init_db_command)
 
     from . import locale
     locale.init_app(app)
@@ -71,6 +71,9 @@ def create_app(is_testing: bool = False) -> Flask:
     from . import auth
     auth.init_app(app)
 
+    from . import reset
+    reset.init_app(app)
+
     class UserUtilities(accounting.UserUtilityInterface[auth.User]):
 
         def can_view(self) -> bool:
@@ -87,7 +90,8 @@ def create_app(is_testing: bool = False) -> Flask:
                 and auth.current_user().username == "admin"
 
         def unauthorized(self) -> Response:
-            return redirect("/login")
+            from accounting.utils.next_uri import append_next
+            return redirect(append_next(url_for("auth.login-form")))
 
         @property
         def cls(self) -> t.Type[auth.User]:
@@ -110,20 +114,27 @@ def create_app(is_testing: bool = False) -> Flask:
 
     accounting.init_app(app, user_utils=UserUtilities())
 
+    with app.app_context():
+        init_db(app)
+
     return app
 
 
-@click.command("init-db")
-@with_appcontext
-def init_db_command() -> None:
-    """Initializes the database."""
+def init_db(app: Flask) -> None:
+    """Initializes the database.
+
+    :param app: The Flask application.
+    :return: None.
+    """
     db.create_all()
     from .auth import User
     for username in ["viewer", "editor", "admin", "nobody"]:
         if User.query.filter(User.username == username).first() is None:
             db.session.add(User(username=username))
     db.session.commit()
-    click.echo("Database initialized successfully.")
+    runner: FlaskCliRunner = app.test_cli_runner()
+    result: Result = runner.invoke(args=["accounting-init-db", "-u", "editor"])
+    assert result.exit_code == 0, result.output + str(result.exception)
 
 
 @bp.get("/", endpoint="home")

tests/test_site/auth.py

@@ -17,8 +17,10 @@
 """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
+    session, request, g, Response, abort
 
 from . import db
 
@@ -44,11 +46,13 @@ class User(db.Model):
 
 
 @bp.get("login", endpoint="login-form")
-def show_login_form() -> str:
+def show_login_form() -> str | Response:
     """Shows the login form.
 
     :return: The login form.
     """
+    if "user" in session:
+        return redirect(url_for("accounting-report.default"))
     return render_template("login.html")
 
 
@@ -58,11 +62,12 @@ def login() -> redirect:
 
     :return: The redirection to the home page.
     """
+    from accounting.utils.next_uri import inherit_next, or_next
     if request.form.get("username") not in {"viewer", "editor", "admin",
                                             "nobody"}:
-        return redirect(url_for("auth.login"))
+        return redirect(inherit_next(url_for("auth.login")))
     session["user"] = request.form.get("username")
-    return redirect(url_for("home.home"))
+    return redirect(or_next(url_for("accounting-report.default")))
 
 
 @bp.post("logout", endpoint="logout")
@@ -90,6 +95,31 @@ 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

@@ -0,0 +1,335 @@
+# 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

@@ -0,0 +1,370 @@
+# The Mia! Accounting Demonstration Website.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/12
+
+#  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 data reset for the Mia! Accounting demonstration website.
+
+"""
+from datetime import date, timedelta
+
+from flask import Flask, Blueprint, url_for, flash, redirect, session, \
+    render_template, current_app
+from flask_babel import lazy_gettext
+
+from . import db
+from .auth import admin_required
+from .lib import Accounts, JournalEntryLineItemData, JournalEntryData, \
+    JournalEntryCurrencyData, BaseTestData
+
+bp: Blueprint = Blueprint("reset", __name__, url_prefix="/")
+
+
+@bp.get("reset", endpoint="reset-page")
+@admin_required
+def reset() -> str:
+    """Resets the sample data.
+
+    :return: Redirection to the accounting application.
+    """
+    return render_template("reset.html")
+
+
+@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()
+    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()
+    flash(s(lazy_gettext("The database is emptied successfully.")), "success")
+    return redirect(url_for("accounting-report.default"))
+
+
+def __reset_database() -> None:
+    """Resets the database.
+
+    :return: None.
+    """
+    from accounting.models import Currency, CurrencyL10n, BaseAccount, \
+        BaseAccountL10n, Account, AccountL10n, JournalEntry, \
+        JournalEntryLineItem
+    from accounting.base_account import init_base_accounts_command
+    from accounting.account import init_accounts_command
+    from accounting.currency import init_currencies_command
+
+    JournalEntryLineItem.query.delete()
+    JournalEntry.query.delete()
+    CurrencyL10n.query.delete()
+    Currency.query.delete()
+    AccountL10n.query.delete()
+    Account.query.delete()
+    BaseAccountL10n.query.delete()
+    BaseAccount.query.delete()
+    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:
+    """Initialize the localization.
+
+    :param app: The Flask application.
+    :return: None.
+    """
+    app.register_blueprint(bp)

tests/test_site/templates/base.html

@@ -51,7 +51,7 @@ First written: 2023/1/27
 
     <div id="collapsible-navbar" class="collapse navbar-collapse">
       <ul class="navbar-nav me-auto mb-2 mb-lg-0">
-        {% include "/accounting/include/nav.html" %}
+        {% include "accounting/include/nav.html" %}
       </ul>
 
       <!-- The right side -->
@@ -72,6 +72,14 @@ First written: 2023/1/27
                   </button>
                 </form>
               </li>
+              {% if current_user().username == "admin" %}
+                <li>
+                  <a class="dropdown-item {% if request.endpoint and request.endpoint.startswith("reset.") %} active {% endif %}" href="{{ url_for("reset.reset-page") }}">
+                    <i class="fa-solid fa-rotate-right"></i>
+                    {{ _("Reset") }}
+                  </a>
+                </li>
+              {% endif %}
             </ul>
           </li>
         {% else %}

tests/test_site/templates/home.html

@@ -21,4 +21,12 @@ First written: 2023/1/27
 #}
 {% extends "base.html" %}
 
-{% block header %}{% block title %}{{ _("Home") }}{% endblock %}{% endblock %}
+{% block header %}{% block title %}{{ _("Mia! Accounting Live Demonstration") }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<p>{{ _("This is the live demonstration of the Mia! Accounting project.  Please <a href=\"/login?next=%%2Faccounting\">log in</a> to continue.") }}</p>
+
+<p>{{ _("You may also want to check the <a href=\"https://mia-accounting.readthedocs.io\">full documentation</a> and the <a href=\"https://github.com/imacat/mia-accounting\">Github repository</a>.") }}</p>
+
+{% endblock %}

tests/test_site/templates/login.html

@@ -27,6 +27,9 @@ First written: 2023/1/27
 
 <form action="{{ url_for("auth.login") }}" method="post">
   <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+  {% if request.args.next %}
+    <input type="hidden" name="next" value="{{ request.args.next }}">
+  {% endif %}
   <button class="btn btn-primary" type="submit" name="username" value="viewer">{{ _("Viewer") }}</button>
   <button class="btn btn-primary" type="submit" name="username" value="editor">{{ _("Editor") }}</button>
   <button class="btn btn-primary" type="submit" name="username" value="admin">{{ _("Administrator") }}</button>

tests/test_site/templates/reset.html

@@ -0,0 +1,48 @@
+{#
+The Mia! Accounting Demonstration Website
+reset.html: The reset page.
+
+ 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.
+
+Author: imacat@mail.imacat.idv.tw (imacat)
+First written: 2023/4/12
+#}
+{% extends "base.html" %}
+
+{% block header %}{% block title %}{{ _("Reset Database") }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<p>{{ _("Warning: All the current accounting data will be deleted.  This cannot be undone.  Please backup your database first.") }}</p>
+
+<p>{{ _("Database reset is provided by the live demonstration.  This is not part of the Mia! Accounting project.") }}</p>
+
+<form class="mb-2" action="{{ url_for("reset.clean-up") }}" method="post">
+  <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+  {% if request.args.next %}
+    <input type="hidden" name="next" value="{{ request.args.next }}">
+  {% endif %}
+  <button class="btn btn-primary" type="submit">{{ _("Empty the Database") }}</button>
+</form>
+
+<form class="mb-2" action="{{ url_for("reset.sample") }}" method="post">
+  <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+  {% if request.args.next %}
+    <input type="hidden" name="next" value="{{ request.args.next }}">
+  {% endif %}
+  <button class="btn btn-primary" type="submit">{{ _("Empty and reset the Sample Data") }}</button>
+</form>
+
+{% endblock %}

tests/test_site/translations/zh_Hant/LC_MESSAGES/messages.po

@@ -1,16 +1,16 @@
 # Chinese (Traditional) translations for the Mia! Accounting
-# Demonstration website.
+# Test website.
 # Copyright (C) 2023 imacat
 # This file is distributed under the same license as the Mia! Accounting
-# Flask Demonstration project.
+# project.
 # imacat <imacat@mail.imacat.idv.tw>, 2023.
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: Mia! Accounting Demonstration 0.0.0\n"
+"Project-Id-Version: mia-accounting-test-site 1.0.0\n"
 "Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
-"POT-Creation-Date: 2023-03-24 08:32+0800\n"
-"PO-Revision-Date: 2023-03-24 08:33+0800\n"
+"POT-Creation-Date: 2023-04-12 17:59+0800\n"
+"PO-Revision-Date: 2023-04-12 18:00+0800\n"
 "Last-Translator: imacat <imacat@mail.imacat.idv.tw>\n"
 "Language: zh_Hant\n"
 "Language-Team: zh_Hant <imacat@mail.imacat.idv.tw>\n"
@@ -20,12 +20,19 @@ msgstr ""
 "Content-Transfer-Encoding: 8bit\n"
 "Generated-By: Babel 2.12.1\n"
 
+#: tests/test_site/reset.py:55
+msgid "The sample data are emptied and reset successfully."
+msgstr "範例資料已清空重設。"
+
+#: tests/test_site/reset.py:68
+msgid "The database is emptied successfully."
+msgstr "資料庫已清空。"
+
 #: tests/test_site/templates/base.html:23
 msgid "en"
 msgstr "zh-Hant"
 
 #: tests/test_site/templates/base.html:46
-#: tests/test_site/templates/home.html:24
 msgid "Home"
 msgstr "首頁"
 
@@ -33,28 +40,76 @@ msgstr "首頁"
 msgid "Log Out"
 msgstr "登出"
 
-#: tests/test_site/templates/base.html:81
+#: tests/test_site/templates/base.html:79
+msgid "Reset"
+msgstr "重設"
+
+#: tests/test_site/templates/base.html:89
 #: tests/test_site/templates/login.html:24
 msgid "Log In"
 msgstr "登入"
 
-#: tests/test_site/templates/base.html:122
+#: tests/test_site/templates/base.html:130
 msgid "Error:"
 msgstr "錯誤："
 
-#: tests/test_site/templates/login.html:30
+#: tests/test_site/templates/home.html:24
+msgid "Mia! Accounting Live Demonstration"
+msgstr "Mia! Accounting 示範站"
+
+#: tests/test_site/templates/home.html:28
+#, python-format
+msgid ""
+"This is the live demonstration of the Mia! Accounting project.  Please <a"
+" href=\"/login?next=%%2Faccounting\">log in</a> to continue."
+msgstr "這是 Mia! Accounting 專案的示範站。請先<a href=\"/login?next=%%2Faccounting\">登入</a>。"
+
+#: tests/test_site/templates/home.html:30
+msgid ""
+"You may also want to check the <a href=\"https://mia-"
+"accounting.readthedocs.io\">full documentation</a> and the <a "
+"href=\"https://github.com/imacat/mia-accounting\">Github repository</a>."
+msgstr ""
+"詳情請參閱<a href=\"https://mia-accounting.readthedocs.io\">完整說明文件</a>與<a "
+"href=\"https://github.com/imacat/mia-accounting\">Github 專案庫</a>。"
+
+#: tests/test_site/templates/login.html:33
 msgid "Viewer"
 msgstr "讀報表者"
 
-#: tests/test_site/templates/login.html:31
+#: tests/test_site/templates/login.html:34
 msgid "Editor"
 msgstr "記帳者"
 
-#: tests/test_site/templates/login.html:32
+#: tests/test_site/templates/login.html:35
 msgid "Administrator"
 msgstr "管理者"
 
-#: tests/test_site/templates/login.html:33
+#: tests/test_site/templates/login.html:36
 msgid "Nobody"
 msgstr "沒有權限者"
 
+#: tests/test_site/templates/reset.html:24
+msgid "Reset Database"
+msgstr "資料庫重設"
+
+#: tests/test_site/templates/reset.html:28
+msgid ""
+"Warning: All the current accounting data will be deleted.  This cannot be"
+" undone.  Please backup your database first."
+msgstr "警告：現有資料會全部刪除，無法復原。請先備份您的資料。"
+
+#: tests/test_site/templates/reset.html:30
+msgid ""
+"Database reset is provided by the live demonstration.  This is not part "
+"of the Mia! Accounting project."
+msgstr "資料庫重設是示範站的功能，不是 Mia! Accounting 的功能。"
+
+#: tests/test_site/templates/reset.html:37
+msgid "Empty the Database"
+msgstr "清空資料庫"
+
+#: tests/test_site/templates/reset.html:45
+msgid "Empty and reset the Sample Data"
+msgstr "清空並重設範例資料"
+

tests/test_unmatched_offset.py

@@ -0,0 +1,552 @@
+# The Mia! Accounting Project.
+# Author: imacat@mail.imacat.idv.tw (imacat), 2023/4/8
+
+#  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 test for the unmatched offsets.
+
+"""
+import unittest
+
+import httpx
+from flask import Flask
+
+from test_site import db
+from test_site.lib import JournalEntryCurrencyData, JournalEntryData, \
+    BaseTestData
+from testlib import NEXT_URI, create_test_app, get_client, Accounts
+
+PREFIX: str = "/accounting/match-offsets/USD"
+"""The URL prefix for the unmatched offset management."""
+
+
+class UnmatchedOffsetTestCase(unittest.TestCase):
+    """The unmatched offset test case."""
+
+    def setUp(self) -> None:
+        """Sets up the test.
+        This is run once per test.
+
+        :return: None.
+        """
+        self.app: Flask = create_test_app()
+
+        with self.app.app_context():
+            from accounting.models import JournalEntry, JournalEntryLineItem
+            JournalEntry.query.delete()
+            JournalEntryLineItem.query.delete()
+
+        self.client, self.csrf_token = get_client(self.app, "editor")
+
+    def test_nobody(self) -> None:
+        """Test the permission as nobody.
+
+        :return: None.
+        """
+        client, csrf_token = get_client(self.app, "nobody")
+        DifferentTestData(self.app, "nobody").populate()
+        response: httpx.Response
+
+        response = client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                               data={"csrf_token": csrf_token,
+                                     "next": NEXT_URI})
+        self.assertEqual(response.status_code, 403)
+
+    def test_viewer(self) -> None:
+        """Test the permission as viewer.
+
+        :return: None.
+        """
+        client, csrf_token = get_client(self.app, "viewer")
+        DifferentTestData(self.app, "viewer").populate()
+        response: httpx.Response
+
+        response = client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                               data={"csrf_token": csrf_token,
+                                     "next": NEXT_URI})
+        self.assertEqual(response.status_code, 403)
+
+    def test_editor(self) -> None:
+        """Test the permission as editor.
+
+        :return: None.
+        """
+        DifferentTestData(self.app, "editor").populate()
+        response: httpx.Response
+
+        response = self.client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                                    data={"csrf_token": self.csrf_token,
+                                          "next": NEXT_URI})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], NEXT_URI)
+
+    def test_empty_db(self) -> None:
+        """Test the empty database.
+
+        :return: None.
+        """
+        response: httpx.Response
+
+        response = self.client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                                    data={"csrf_token": self.csrf_token,
+                                          "next": NEXT_URI})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], NEXT_URI)
+
+    def test_different(self) -> None:
+        """Tests to match against different descriptions and amounts.
+
+        :return: None.
+        """
+        from accounting.models import Currency, Account, JournalEntryLineItem
+        from accounting.report.utils.offset_matcher import OffsetMatcher
+        from accounting.template_globals import default_currency_code
+        data: DifferentTestData = DifferentTestData(self.app, "editor")
+        data.populate()
+        account: Account | None
+        line_item: JournalEntryLineItem | None
+        matcher: OffsetMatcher
+        match_uri: str
+        response: httpx.Response
+
+        with self.app.app_context():
+            currency: Currency | None \
+                = db.session.get(Currency, default_currency_code())
+            assert currency is not None
+
+        # The receivables
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_r_or1d.id, data.l_r_or2d.id,
+                              data.l_r_or3d.id, data.l_r_or4d.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_r_of1c.id, data.l_r_of2c.id,
+                              data.l_r_of3c.id, data.l_r_of4c.id,
+                              data.l_r_of5c.id})
+            self.assertEqual({(x.original_line_item.id, x.offset.id)
+                              for x in matcher.matched_pairs},
+                             {(data.l_r_or4d.id, data.l_r_of5c.id)})
+            for line_item_id in {data.l_r_of1c.id, data.l_r_of2c.id,
+                                 data.l_r_of3c.id, data.l_r_of4c.id,
+                                 data.l_r_of5c.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+
+        match_uri = f"{PREFIX}/{Accounts.RECEIVABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token,
+                                          "next": NEXT_URI})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], NEXT_URI)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_r_or1d.id, data.l_r_or2d.id,
+                              data.l_r_or3d.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_r_of1c.id, data.l_r_of2c.id,
+                              data.l_r_of3c.id, data.l_r_of4c.id})
+            self.assertEqual(len(matcher.matched_pairs), 0)
+            for line_item_id in {data.l_r_of1c.id, data.l_r_of2c.id,
+                                 data.l_r_of3c.id, data.l_r_of4c.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_r_of5c.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_r_or4d.id)
+
+        # The payables
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.PAYABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_p_or1c.id, data.l_p_or2c.id,
+                              data.l_p_or3c.id, data.l_p_or4c.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_p_of1d.id, data.l_p_of2d.id,
+                              data.l_p_of3d.id, data.l_p_of4d.id,
+                              data.l_p_of5d.id})
+            self.assertEqual({(x.original_line_item.id, x.offset.id)
+                              for x in matcher.matched_pairs},
+                             {(data.l_p_or4c.id, data.l_p_of5d.id)})
+            for line_item_id in {data.l_p_of1d.id, data.l_p_of2d.id,
+                                 data.l_p_of3d.id, data.l_p_of4d.id,
+                                 data.l_p_of5d.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+
+        match_uri = f"{PREFIX}/{Accounts.PAYABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token,
+                                          "next": NEXT_URI})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], NEXT_URI)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.PAYABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_p_or1c.id, data.l_p_or2c.id,
+                              data.l_p_or3c.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_p_of1d.id, data.l_p_of2d.id,
+                              data.l_p_of3d.id, data.l_p_of4d.id})
+            self.assertEqual(len(matcher.matched_pairs), 0)
+            for line_item_id in {data.l_p_of1d.id, data.l_p_of2d.id,
+                                 data.l_p_of3d.id, data.l_p_of4d.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_p_of5d.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_p_or4c.id)
+
+    def test_same(self) -> None:
+        """Tests to match against same descriptions and amounts.
+
+        :return: None.
+        """
+        from accounting.models import Currency, Account, JournalEntryLineItem
+        from accounting.report.utils.offset_matcher import OffsetMatcher
+        from accounting.template_globals import default_currency_code
+        data: SameTestData = SameTestData(self.app, "editor")
+        data.populate()
+        account: Account | None
+        line_item: JournalEntryLineItem | None
+        matcher: OffsetMatcher
+        match_uri: str
+        response: httpx.Response
+
+        with self.app.app_context():
+            currency: Currency | None \
+                = db.session.get(Currency, default_currency_code())
+            assert currency is not None
+
+        # The receivables
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_r_or1d.id, data.l_r_or3d.id,
+                              data.l_r_or4d.id, data.l_r_or5d.id,
+                              data.l_r_or6d.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_r_of1c.id, data.l_r_of2c.id,
+                              data.l_r_of4c.id, data.l_r_of5c.id,
+                              data.l_r_of6c.id})
+            self.assertEqual({(x.original_line_item.id, x.offset.id)
+                              for x in matcher.matched_pairs},
+                             {(data.l_r_or1d.id, data.l_r_of2c.id),
+                              (data.l_r_or3d.id, data.l_r_of4c.id),
+                              (data.l_r_or4d.id, data.l_r_of6c.id)})
+            for line_item_id in {data.l_r_of1c.id, data.l_r_of2c.id,
+                                 data.l_r_of4c.id, data.l_r_of5c.id,
+                                 data.l_r_of6c.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_r_of3c.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_r_or2d.id)
+
+        match_uri = f"{PREFIX}/{Accounts.RECEIVABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token,
+                                          "next": NEXT_URI})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], NEXT_URI)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_r_or5d.id, data.l_r_or6d.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_r_of1c.id, data.l_r_of5c.id})
+            self.assertEqual(len(matcher.matched_pairs), 0)
+            for line_item_id in {data.l_r_of1c.id, data.l_r_of5c.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_r_of2c.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_r_or1d.id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_r_of3c.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_r_or2d.id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_r_of4c.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_r_or3d.id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_r_of6c.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_r_or4d.id)
+
+        # The payables
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.PAYABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_p_or1c.id, data.l_p_or3c.id,
+                              data.l_p_or4c.id, data.l_p_or5c.id,
+                              data.l_p_or6c.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_p_of1d.id, data.l_p_of2d.id,
+                              data.l_p_of4d.id, data.l_p_of5d.id,
+                              data.l_p_of6d.id})
+            self.assertEqual({(x.original_line_item.id, x.offset.id)
+                              for x in matcher.matched_pairs},
+                             {(data.l_p_or1c.id, data.l_p_of2d.id),
+                              (data.l_p_or3c.id, data.l_p_of4d.id),
+                              (data.l_p_or4c.id, data.l_p_of6d.id)})
+            for line_item_id in {data.l_p_of1d.id, data.l_p_of2d.id,
+                                 data.l_p_of4d.id, data.l_p_of5d.id,
+                                 data.l_p_of6d.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_p_of3d.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_p_or2c.id)
+
+        match_uri = f"{PREFIX}/{Accounts.PAYABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token,
+                                          "next": NEXT_URI})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], NEXT_URI)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.PAYABLE)
+            assert account is not None
+            matcher = OffsetMatcher(currency, account)
+            self.assertEqual({x.id for x in matcher.unapplied},
+                             {data.l_p_or5c.id, data.l_p_or6c.id})
+            self.assertEqual({x.id for x in matcher.unmatched},
+                             {data.l_p_of1d.id, data.l_p_of5d.id})
+            self.assertEqual(len(matcher.matched_pairs), 0)
+            for line_item_id in {data.l_p_of1d.id, data.l_p_of5d.id}:
+                line_item = db.session.get(JournalEntryLineItem, line_item_id)
+                self.assertIsNotNone(line_item)
+                self.assertIsNone(line_item.original_line_item_id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_p_of2d.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_p_or1c.id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_p_of3d.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_p_or2c.id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_p_of4d.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_p_or3c.id)
+            line_item = db.session.get(JournalEntryLineItem, data.l_p_of6d.id)
+            self.assertIsNotNone(line_item)
+            self.assertIsNotNone(line_item.original_line_item_id)
+            self.assertEqual(line_item.original_line_item_id, data.l_p_or4c.id)
+
+
+class DifferentTestData(BaseTestData):
+    """The test data for different descriptions and amounts."""
+
+    def _init_data(self) -> None:
+        # Receivable original line items
+        self.l_r_or1d, self.l_r_or1c = self._couple(
+            "Accountant", "1200", Accounts.RECEIVABLE, Accounts.SERVICE)
+        self.l_r_or2d, self.l_r_or2c = self._couple(
+            "Toy", "600", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or3d, self.l_r_or3c = self._couple(
+            "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or4d, self.l_r_or4c = self._couple(
+            "Interest", "3.4", Accounts.RECEIVABLE, Accounts.INTEREST)
+
+        # Payable original line items
+        self.l_p_or1d, self.l_p_or1c = self._couple(
+            "Airplane", "2000", Accounts.TRAVEL, Accounts.PAYABLE)
+        self.l_p_or2d, self.l_p_or2c = self._couple(
+            "Phone", "900", Accounts.OFFICE, Accounts.PAYABLE)
+        self.l_p_or3d, self.l_p_or3c = self._couple(
+            "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or4d, self.l_p_or4c = self._couple(
+            "Envelop", "0.9", Accounts.OFFICE, Accounts.PAYABLE)
+
+        # Original journal entries
+        self.j_r_or1: JournalEntryData = JournalEntryData(
+            50, [JournalEntryCurrencyData(
+                "USD", [self.l_r_or1d, self.l_r_or4d],
+                [self.l_r_or1c, self.l_r_or4c])])
+        self.j_r_or2: JournalEntryData = JournalEntryData(
+            30, [JournalEntryCurrencyData(
+                "USD", [self.l_r_or2d, self.l_r_or3d],
+                [self.l_r_or2c, self.l_r_or3c])])
+        self.j_p_or1: JournalEntryData = JournalEntryData(
+            40, [JournalEntryCurrencyData(
+                "USD", [self.l_p_or1d, self.l_p_or4d],
+                [self.l_p_or1c, self.l_p_or4c])])
+        self.j_p_or2: JournalEntryData = JournalEntryData(
+            20, [JournalEntryCurrencyData(
+                "USD", [self.l_p_or2d, self.l_p_or3d],
+                [self.l_p_or2c, self.l_p_or3c])])
+
+        self._add_journal_entry(self.j_r_or1)
+        self._add_journal_entry(self.j_r_or2)
+        self._add_journal_entry(self.j_p_or1)
+        self._add_journal_entry(self.j_p_or2)
+
+        # Receivable offset items
+        self.l_r_of1d, self.l_r_of1c = self._couple(
+            "Accountant", "500", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of2d, self.l_r_of2c = self._couple(
+            "Accountant", "200", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of3d, self.l_r_of3c = self._couple(
+            "Accountant", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of4d, self.l_r_of4c = self._couple(
+            "Toy", "240", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of5d, self.l_r_of5c = self._couple(
+            "Interest", "3.4", Accounts.CASH, Accounts.RECEIVABLE)
+
+        # Payable offset items
+        self.l_p_of1d, self.l_p_of1c = self._couple(
+            "Airplane", "800", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of2d, self.l_p_of2c = self._couple(
+            "Airplane", "300", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of3d, self.l_p_of3c = self._couple(
+            "Airplane", "100", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of4d, self.l_p_of4c = self._couple(
+            "Phone", "400", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of5d, self.l_p_of5c = self._couple(
+            "Envelop", "0.9", Accounts.PAYABLE, Accounts.CASH)
+
+        # Offset journal entries
+        self.j_r_of1: JournalEntryData = JournalEntryData(
+            25, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of1d], [self.l_r_of1c])])
+        self.j_r_of2: JournalEntryData = JournalEntryData(
+            20, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of2d, self.l_r_of3d, self.l_r_of4d],
+                [self.l_r_of2c, self.l_r_of3c, self.l_r_of4c])])
+        self.j_r_of3: JournalEntryData = JournalEntryData(
+            15, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of5d], [self.l_r_of5c])])
+        self.j_p_of1: JournalEntryData = JournalEntryData(
+            15, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of1d], [self.l_p_of1c])])
+        self.j_p_of2: JournalEntryData = JournalEntryData(
+            10, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of2d, self.l_p_of3d, self.l_p_of4d],
+                [self.l_p_of2c, self.l_p_of3c, self.l_p_of4c])])
+        self.j_p_of3: JournalEntryData = JournalEntryData(
+            5, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of5d], [self.l_p_of5c])])
+
+        self._add_journal_entry(self.j_r_of1)
+        self._add_journal_entry(self.j_r_of2)
+        self._add_journal_entry(self.j_r_of3)
+        self._add_journal_entry(self.j_p_of1)
+        self._add_journal_entry(self.j_p_of2)
+        self._add_journal_entry(self.j_p_of3)
+
+
+class SameTestData(BaseTestData):
+    """The test data with same descriptions and amounts."""
+
+    def _init_data(self) -> None:
+        # Receivable original line items
+        self.l_r_or1d, self.l_r_or1c = self._add_simple_journal_entry(
+            60, "USD", "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or2d, self.l_r_or2c = self._add_simple_journal_entry(
+            50, "USD", "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or3d, self.l_r_or3c = self._add_simple_journal_entry(
+            40, "USD", "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or4d, self.l_r_or4c = self._add_simple_journal_entry(
+            30, "USD", "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or5d, self.l_r_or5c = self._add_simple_journal_entry(
+            20, "USD", "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+        self.l_r_or6d, self.l_r_or6c = self._add_simple_journal_entry(
+            10, "USD", "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
+
+        # Payable original line items
+        self.l_p_or1d, self.l_p_or1c = self._add_simple_journal_entry(
+            60, "USD", "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or2d, self.l_p_or2c = self._add_simple_journal_entry(
+            50, "USD", "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or3d, self.l_p_or3c = self._add_simple_journal_entry(
+            40, "USD", "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or4d, self.l_p_or4c = self._add_simple_journal_entry(
+            30, "USD", "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or5d, self.l_p_or5c = self._add_simple_journal_entry(
+            20, "USD", "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+        self.l_p_or6d, self.l_p_or6c = self._add_simple_journal_entry(
+            10, "USD", "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
+
+        # Receivable offset items
+        self.l_r_of1d, self.l_r_of1c = self._add_simple_journal_entry(
+            65, "USD", "Noodles", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of2d, self.l_r_of2c = self._add_simple_journal_entry(
+            35, "USD", "Noodles", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of3d, self.l_r_of3c = self._couple(
+            "Noodles", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of3c.original_line_item = self.l_r_or2d
+        j_r_of3: JournalEntryData = JournalEntryData(
+            35, [JournalEntryCurrencyData(
+                "USD", [self.l_r_of3d], [self.l_r_of3c])])
+        self.l_r_of4d, self.l_r_of4c = self._add_simple_journal_entry(
+            35, "USD", "Noodles", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of5d, self.l_r_of5c = self._add_simple_journal_entry(
+            35, "USD", "Noodles", "100", Accounts.CASH, Accounts.RECEIVABLE)
+        self.l_r_of6d, self.l_r_of6c = self._add_simple_journal_entry(
+            15, "USD", "Noodles", "100", Accounts.CASH, Accounts.RECEIVABLE)
+
+        # Payable offset items
+        self.l_p_of1d, self.l_p_of1c = self._add_simple_journal_entry(
+            65, "USD", "Steak", "120", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of2d, self.l_p_of2c = self._add_simple_journal_entry(
+            35, "USD", "Steak", "120", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of3d, self.l_p_of3c = self._couple(
+            "Steak", "120", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of3d.original_line_item = self.l_p_or2c
+        j_p_of3: JournalEntryData = JournalEntryData(
+            35, [JournalEntryCurrencyData(
+                "USD", [self.l_p_of3d], [self.l_p_of3c])])
+        self.l_p_of4d, self.l_p_of4c = self._add_simple_journal_entry(
+            35, "USD", "Steak", "120", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of5d, self.l_p_of5c = self._add_simple_journal_entry(
+            35, "USD", "Steak", "120", Accounts.PAYABLE, Accounts.CASH)
+        self.l_p_of6d, self.l_p_of6c = self._add_simple_journal_entry(
+            15, "USD", "Steak", "120", Accounts.PAYABLE, Accounts.CASH)
+
+        self._add_journal_entry(j_r_of3)
+        self._add_journal_entry(j_p_of3)

tests/testlib.py

@@ -17,6 +17,9 @@
 """The common test libraries.
 
 """
+from __future__ import annotations
+
+import re
 import typing as t
 
 import httpx
@@ -37,6 +40,7 @@ class Accounts:
     BANK: str = "1113-001"
     NOTES_RECEIVABLE: str = "1131-001"
     RECEIVABLE: str = "1141-001"
+    MACHINERY: str = "1441-001"
     PREPAID: str = "1258-001"
     NOTES_PAYABLE: str = "2131-001"
     PAYABLE: str = "2141-001"
@@ -96,6 +100,7 @@ def get_client(app: Flask, username: str) -> tuple[httpx.Client, str]:
     csrf_token: str = get_csrf_token(client)
     response: httpx.Response = client.post("/login",
                                            data={"csrf_token": csrf_token,
+                                                 "next": "/",
                                                  "username": username})
     assert response.status_code == 302
     assert response.headers["Location"] == "/"
@@ -117,3 +122,36 @@ def set_locale(client: httpx.Client, csrf_token: str,
                                                  "next": "/next"})
     assert response.status_code == 302
     assert response.headers["Location"] == "/next"
+
+
+def add_journal_entry(client: httpx.Client, form: dict[str, str]) -> int:
+    """Adds a transfer journal entry.
+
+    :param client: The client.
+    :param form: The form data.
+    :return: The newly-added journal entry ID.
+    """
+    prefix: str = "/accounting/journal-entries"
+    journal_entry_type: str = "transfer"
+    if len({x for x in form if "-debit-" in x}) == 0:
+        journal_entry_type = "receipt"
+    elif len({x for x in form if "-credit-" in x}) == 0:
+        journal_entry_type = "disbursement"
+    store_uri = f"{prefix}/store/{journal_entry_type}"
+    response: httpx.Response = client.post(store_uri, data=form)
+    assert response.status_code == 302
+    return match_journal_entry_detail(response.headers["Location"])
+
+
+def match_journal_entry_detail(location: str) -> int:
+    """Validates if the redirect location is the journal entry detail, and
+    returns the journal entry ID on success.
+
+    :param location: The redirect location.
+    :return: The journal entry ID.
+    :raise AssertionError: When the location is not the journal entry detail.
+    """
+    m: re.Match = re.match(
+        r"^/accounting/journal-entries/(\d+)\?next=%2F_next", location)
+    assert m is not None
+    return int(m.group(1))