Added the CSV_MIME constant to test_report.py to simplify the ReportTestCase test case.

README.rst

@@ -17,47 +17,6 @@ accounting reports:
 In addition, *Mia! Accounting* tracks offsets for unpaid payables and
 receivables.
 
-You may try the `Mia! Accounting live demonstration`_.
-
-
-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 wanted to add something new
-to my portfolio and decided to work on the somewhat outdated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! Account Django application`_.
-It took me another 1.5 months to make it an independent module, which
-I later released as an open source project.
-
-The application worked nicely for my household bookkeeping for two
-years.  However, new demands arose over time, especially with tracking
-payables and receivables, which became difficult with credit card
-payments.  This was critical `during the pandemic`_ as more payments
-were made online with credit cards.
-
-The biggest issue I encountered was with Django's MVT framework.  Due
-to my lack of experience with Django during development, I ended up
-with mixed function-based view controllers and class-based views.  It
-became very difficult to track whether problems originated from my
-overridden methods or not-overridden methods, or from the Django base
-views themselves.  I did not fully understand how everything worked.
-
-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.
-
 
 Installation
 ============
@@ -72,6 +31,18 @@ You may also download the from the `PyPI project page`_ or the
 `release page`_ on the `Git repository`_.
 
 
+Test Site and Live Demonstration
+================================
+
+You may find a working example in the `test site`_ in the
+`source distribution`_.  It is the simplest website that works with
+*Mia! Accounting*.  It is used in the automatic tests.  It is the same
+code run for `live demonstration`_.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
 Prerequisites
 =============
 
@@ -91,7 +62,7 @@ Configuration
 =============
 
 You need to pass the Flask *app* and an implementation of
-``UserUtilityInterface`` to the ``init_app`` function.
+`UserUtilityInterface`_ to the `init_app`_ function.
 ``UserUtilityInterface`` contains everything *Mia! Accounting* needs.
 
 The following is an example configuration for *Mia! Accounting*.
@@ -109,7 +80,7 @@ The following is an example configuration for *Mia! Accounting*.
 
         import accounting
 
-        class UserUtilities(accounting.UserUtilityInterface[User]):
+        class UserUtils(accounting.UserUtilityInterface[User]):
 
             def can_view(self) -> bool:
                 return True
@@ -161,8 +132,8 @@ database tables that *Mia! Accounting* uses.
 * ``accounting-init-accounts``
 * ``accounting-init-currencies``
 
-You need to run ``accounting-init-base`` first, and then the other
+After database tables are created, run
-two commands.
+``accounting-init-base`` first, and then the other two commands.
 
 ::
 
@@ -196,18 +167,6 @@ base template:
 Check your Flask application and see how it works.
 
 
-Test Site and Live Demonstration
-================================
-
-You may find a working example in the `test site`_ in the
-`source distribution`_.  It is the simplest website that works with
-*Mia! Accounting*.  It is used in the automatic tests.  It is the same
-code run for `live demonstration`_.
-
-If you do not have a running Flask application, you may start with the
-test site.
-
-
 Documentation
 =============
 
@@ -242,29 +201,19 @@ Authors
 
 .. _Flask: https://flask.palletsprojects.com
 .. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
-.. _Mia! Accounting live demonstration: https://accounting.imacat.idv.tw/
-.. _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! Account Django application: https://github.com/imacat/mia-accounting-django
-.. _during the pandemic: https://en.wikipedia.org/wiki/COVID-19_pandemic
-.. _FastAPI: https://fastapi.tiangolo.com
-.. _FontAwesome: https://fontawesome.com
-.. _Decimal.js: https://mikemcl.github.io/decimal.js
-.. _Tempus-Dominus: https://getdatepicker.com
-.. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
-.. _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
-.. _flask_sqlalchemy.SQLAlchemy.create_all: https://flask-sqlalchemy.palletsprojects.com/en/3.0.x/api/#flask_sqlalchemy.SQLAlchemy.create_all
-.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/
 .. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
 .. _source distribution: https://pypi.org/project/mia-accounting/#files
 .. _live demonstration: https://accounting.imacat.idv.tw
+.. _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
+.. _flask_sqlalchemy.SQLAlchemy.create_all: https://flask-sqlalchemy.palletsprojects.com/en/3.0.x/api/#flask_sqlalchemy.SQLAlchemy.create_all
+.. _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 +60,22 @@ 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:
+
 Module contents
 ---------------
 

docs/source/accounting.report.utils.rst

@@ -52,6 +52,14 @@ 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.urls module
 -----------------------------------
 

docs/source/accounting.rst

@@ -13,6 +13,7 @@ Subpackages
    accounting.journal_entry
    accounting.option
    accounting.report
+   accounting.unmatched_offset
    accounting.utils
 
 Submodules

docs/source/accounting.unmatched_offset.rst

@@ -0,0 +1,29 @@
+accounting.unmatched\_offset package
+====================================
+
+Submodules
+----------
+
+accounting.unmatched\_offset.queries module
+-------------------------------------------
+
+.. automodule:: accounting.unmatched_offset.queries
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+accounting.unmatched\_offset.views module
+-----------------------------------------
+
+.. automodule:: accounting.unmatched_offset.views
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
+Module contents
+---------------
+
+.. automodule:: accounting.unmatched_offset
+   :members:
+   :undoc-members:
+   :show-inheritance:

docs/source/accounting.utils.rst

@@ -44,6 +44,22 @@ 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.offset\_matcher module
+---------------------------------------
+
+.. automodule:: accounting.utils.offset_matcher
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.options module
 -------------------------------
 
@@ -92,6 +108,14 @@ accounting.utils.strip\_text module
    :undoc-members:
    :show-inheritance:
 
+accounting.utils.unapplied module
+---------------------------------
+
+.. automodule:: accounting.utils.unapplied
+   :members:
+   :undoc-members:
+   :show-inheritance:
+
 accounting.utils.user 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 = '1.0.0'
+release = '1.1.0'
 
 # -- General configuration ---------------------------------------------------
 # https://www.sphinx-doc.org/en/master/usage/configuration.html#general-configuration

docs/source/examples.rst

@@ -22,7 +22,7 @@ The following is an example configuration for *Mia! Accounting*.
 
         import accounting
 
-        class UserUtilities(accounting.UserUtilityInterface[User]):
+        class UserUtils(accounting.UserUtilityInterface[User]):
 
             def can_view(self) -> bool:
                 return True

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

@@ -13,6 +13,7 @@ Welcome to Mia! Accounting's documentation!
    intro
    accounting
    examples
+   history
 
 
 

docs/source/intro.rst

@@ -12,47 +12,6 @@ accounting reports:
 In addition, *Mia! Accounting* tracks offsets for unpaid payables and
 receivables.
 
-You may try the `Mia! Accounting live demonstration`_.
-
-
-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 wanted to add something new
-to 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! Account Django application`_.
-It took me another 1.5 months to make it an independent module, which
-I later released as an open source project.
-
-The application worked nicely for my household bookkeeping for two
-years.  However, new demands arose over time, especially with tracking
-payables and receivables, which became difficult with credit card
-payments.  This was critical `during the pandemic`_ as more payments
-were made online with credit cards.
-
-The biggest issue I encountered was with Django's MVT framework.  Due
-to my lack of experience with Django during development, I ended up
-with mixed function-based view controllers and class-based views.  It
-became very difficult to track whether problems originated from my
-overridden methods or not-overridden methods, or from the Django base
-views themselves.  I did not fully understand how everything worked.
-
-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.
-
 
 Installation
 ------------
@@ -67,6 +26,18 @@ You may also download the from the `PyPI project page`_ or the
 `release page`_ on the `Git repository`_.
 
 
+Test Site and Live Demonstration
+--------------------------------
+
+You may find a working example in the `test site`_ in the
+`source distribution`_.  It is the simplest website that works with
+*Mia! Accounting*.  It is used in the automatic tests.  It is the same
+code run for `live demonstration`_.
+
+If you do not have a running Flask application or do not know how to
+start one, you may start with the test site.
+
+
 Prerequisites
 -------------
 
@@ -97,7 +68,7 @@ Database Initialization
 -----------------------
 
 After the configuration, you need to run
-:py:meth:`flask_sqlalchemy.SQLAlchemy.create_all` to create the
+`flask_sqlalchemy.SQLAlchemy.create_all`_ to create the
 database tables that *Mia! Accounting* uses.
 
 *Mia! Accounting* adds three console commands:
@@ -106,8 +77,8 @@ database tables that *Mia! Accounting* uses.
 * ``accounting-init-accounts``
 * ``accounting-init-currencies``
 
-You need to run ``accounting-init-base`` first, and then the other
+After database tables are created, run
-two commands.
+``accounting-init-base`` first, and then the other two commands.
 
 ::
 
@@ -141,18 +112,6 @@ base template:
 Check your Flask application and see how it works.
 
 
-Test Site and Live Demonstration
---------------------------------
-
-You may find a working example in the `test site`_ in the
-`source distribution`_.  It is the simplest website that works with
-*Mia! Accounting*.  It is used in the automatic tests.  It is the same
-code run for `live demonstration`_.
-
-If you do not have a running Flask application, you may start with the
-test site.
-
-
 Documentation
 -------------
 
@@ -161,28 +120,17 @@ Refer to the `documentation on Read the Docs`_.
 
 .. _Flask: https://flask.palletsprojects.com
 .. _double-entry bookkeeping: https://en.wikipedia.org/wiki/Double-entry_bookkeeping
-.. _Mia! Accounting live demonstration: https://accounting.imacat.idv.tw/
-.. _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! Account Django application: https://github.com/imacat/mia-accounting-django
-.. _during the pandemic: https://en.wikipedia.org/wiki/COVID-19_pandemic
-.. _FastAPI: https://fastapi.tiangolo.com
-.. _FontAwesome: https://fontawesome.com
-.. _Decimal.js: https://mikemcl.github.io/decimal.js
-.. _Tempus-Dominus: https://getdatepicker.com
-.. _CDN: https://en.wikipedia.org/wiki/Content_delivery_network
-.. _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
-.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/
 .. _test site: https://github.com/imacat/mia-accounting/tree/main/tests/test_site
 .. _source distribution: https://pypi.org/project/mia-accounting/#files
 .. _live demonstration: https://accounting.imacat.idv.tw
+.. _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
+.. _flask_sqlalchemy.SQLAlchemy.create_all: https://flask-sqlalchemy.palletsprojects.com/en/3.0.x/api/#flask_sqlalchemy.SQLAlchemy.create_all
+.. _Bootstrap navigation bar: https://getbootstrap.com/docs/5.3/components/navbar/
 .. _documentation on Read the Docs: https://mia-accounting.readthedocs.io

pyproject.toml

@@ -17,7 +17,7 @@
 
 [project]
 name = "mia-accounting"
-version = "1.0.0"
+version = "1.1.0"
 description = "A Flask accounting module."
 readme = "README.rst"
 requires-python = ">=3.11"

src/accounting/__init__.py

@@ -88,4 +88,7 @@ def init_app(app: Flask, user_utils: UserUtilityInterface,
     from . import option
     option.init_app(bp)
 
+    from . import unmatched_offset
+    unmatched_offset.init_app(bp)
+
     app.register_blueprint(bp, url_prefix=url_prefix)

src/accounting/account/commands.py

@@ -108,15 +108,15 @@ 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",
+        if base_code in {"1286", "1411", "1421", "1431", "1441", "1511",
-                         "1581", "1611", "1851", ""}:
+                         "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

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/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/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

@@ -23,6 +23,7 @@ from flask import abort
 from sqlalchemy.orm import selectinload
 from werkzeug.routing import BaseConverter
 
+from accounting import db
 from accounting.models import JournalEntry, JournalEntryLineItem
 from accounting.utils.journal_entry_types import JournalEntryType
 
@@ -37,13 +38,7 @@ class JournalEntryConverter(BaseConverter):
         :param value: The journal entry ID.
         :return: The corresponding journal entry.
         """
-        journal_entry: JournalEntry | None = JournalEntry.query\
+        journal_entry: JournalEntry | None = db.session.get(JournalEntry, value)
-            .join(JournalEntryLineItem)\
-            .filter(JournalEntry.id == value)\
-            .options(selectinload(JournalEntry.line_items)
-                     .selectinload(JournalEntryLineItem.offsets)
-                     .selectinload(JournalEntryLineItem.journal_entry))\
-            .first()
         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\
+        line_item: JournalEntryLineItem | None \
-            .query(JournalEntryLineItem)\
+            = db.session.get(JournalEntryLineItem, form.id.data)
-            .filter(JournalEntryLineItem.id == form.id.data)\
-            .options(selectinload(JournalEntryLineItem.offsets)).first()
         if line_item is None or len(line_item.offsets) == 0:
             return
         if field.data != line_item.account_code:
@@ -344,14 +342,13 @@ 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.account)).all()
-                             selectinload(JournalEntryLineItem.offsets)
-                             .selectinload(
-                                 JournalEntryLineItem.journal_entry)).all()
             setattr(self, "__offsets", get_offsets())
         return getattr(self, "__offsets")
 

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.
@@ -729,6 +736,14 @@ 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.
+        """
+        return self.amount if self.is_debit else None
+
     @property
     def credit(self) -> Decimal | None:
         """Returns the credit amount.
@@ -758,6 +773,40 @@ class JournalEntryLineItem(db.Model):
         """
         setattr(self, "__net_balance", net_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 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.

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 converter to convert the period specification from and to the
-    the corresponding period in the routes."""
+    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):
+class CurrentAccountConverter(BaseConverter):
-    """The supplier converter to convert the income and expenses log pseudo
+    """The converter to convert the current account code from and to the
-    account code from and to the corresponding pseudo account in the routes."""
+    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/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/unapplied.py

@@ -0,0 +1,185 @@
+# 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 accounting.locale import gettext
+from accounting.models import 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.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
+from accounting.utils.offset_matcher import OffsetMatcher
+from accounting.utils.pagination import Pagination
+from accounting.utils.permission import can_edit
+
+
+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, account: Account,
+                 is_mark_matches: bool,
+                 pagination: Pagination[JournalEntryLineItem],
+                 line_items: list[JournalEntryLineItem]):
+        """Constructs the HTML page parameters.
+
+        :param account: The account.
+        :param is_mark_matches: Whether to mark the matched offsets.
+        :param pagination: The pagination.
+        :param line_items: The line items.
+        """
+        self.account: Account = account
+        """The account."""
+        self.pagination: Pagination[JournalEntryLineItem] = pagination
+        """The pagination."""
+        self.line_items: list[JournalEntryLineItem] = line_items
+        """The line items."""
+        self.is_mark_matches: bool = is_mark_matches
+        """Whether to mark the matched offsets."""
+
+    @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,
+                             account=self.account)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] = [OptionLink(gettext("Accounts"),
+                                                unapplied_url(None),
+                                                False)]
+        options.extend([OptionLink(str(x),
+                                   unapplied_url(x),
+                                   x.id == self.account.id)
+                        for x in get_accounts_with_unapplied()])
+        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, account: Account):
+        """Constructs the unapplied original line items.
+
+        :param account: The account.
+        """
+        self.__account: Account = account
+        """The account."""
+        offset_matcher: OffsetMatcher = OffsetMatcher(self.__account)
+        self.__line_items: list[JournalEntryLineItem] \
+            = offset_matcher.unapplied
+        """The line items."""
+        self.__is_mark_matches: bool \
+            = can_edit() and len(offset_matcher.unmatched_offsets) > 0
+        """Whether to mark the matched offsets."""
+
+    def csv(self) -> Response:
+        """Returns the report as CSV for download.
+
+        :return: The response of the report for download.
+        """
+        filename: str = f"unapplied-{self.__account.code}.csv"
+        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(account=self.__account,
+                                        is_mark_matches=self.__is_mark_matches,
+                                        pagination=pagination,
+                                        line_items=pagination.list)
+        return render_template("accounting/report/unapplied.html",
+                               report=params)

src/accounting/report/reports/unapplied_accounts.py

@@ -0,0 +1,137 @@
+# 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 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, accounts: list[Account]):
+        """Constructs the HTML page parameters.
+
+        :param accounts: The accounts.
+        """
+        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)
+
+    @property
+    def account_options(self) -> list[OptionLink]:
+        """Returns the account options.
+
+        :return: The account options.
+        """
+        options: list[OptionLink] = [OptionLink(gettext("Accounts"),
+                                                unapplied_url(None),
+                                                True)]
+        options.extend([OptionLink(str(x),
+                                   unapplied_url(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):
+        """Constructs the outstanding balances."""
+        self.__accounts: list[Account] = get_accounts_with_unapplied()
+        """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(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/report_chooser.py

@@ -34,7 +34,7 @@ from accounting.utils.current_account import CurrentAccount
 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
 
 
 class ReportChooser:
@@ -74,6 +74,7 @@ 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)
         for report in self.__reports:
             if report.is_active:
                 self.current_report = report.title
@@ -151,6 +152,23 @@ 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 Original Line Items"),
+                              unapplied_url(None),
+                              self.__active_report == ReportType.UNAPPLIED,
+                              fa_icon="fa-solid fa-link-slash")
+        return OptionLink(gettext("Unapplied Original Line Items"),
+                          unapplied_url(account),
+                          self.__active_report == ReportType.UNAPPLIED,
+                          fa_icon="fa-solid fa-link-slash")
+
     def __iter__(self) -> t.Iterator[OptionLink]:
         """Returns the iteration of the reports.
 

src/accounting/report/utils/report_type.py

@@ -34,5 +34,7 @@ class ReportType(Enum):
     """The income statement."""
     BALANCE_SHEET: str = "balance-sheet"
     """The balance sheet."""
+    UNAPPLIED: str = "unapplied"
+    """The unapplied original line items."""
     SEARCH: str = "search"
     """The search."""

src/accounting/report/utils/unapplied.py

@@ -0,0 +1,67 @@
+# 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.
+
+"""
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Account, JournalEntryLineItem
+from accounting.utils.cast import be
+from accounting.utils.offset_alias import offset_alias
+
+
+def get_accounts_with_unapplied() -> list[Account]:
+    """Returns the accounts with unapplied original line items.
+
+    :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(Account)\
+        .join(offset, be(JournalEntryLineItem.id
+                         == offset.c.original_line_item_id),
+              isouter=True)\
+        .filter(Account.is_need_offset,
+                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

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:
+    if currency.code == default_currency_code() \
-        return url_for("accounting-report.ledger-default",
+            and account.code == Account.CASH_CODE \
-                       currency=currency, account=account)
+            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:
+    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-default")
-                       currency=currency)
     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:
+    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-default")
-                       currency=currency)
     return url_for("accounting-report.income-statement",
                    currency=currency, period=period)
 
@@ -111,8 +107,19 @@ def balance_sheet_url(currency: Currency, period: Period) -> str:
     :param period: The period.
     :return: The URL of the balance sheet.
     """
-    if period.is_default:
+    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-default")
-                       currency=currency)
     return url_for("accounting-report.balance-sheet",
                    currency=currency, period=period)
+
+
+def unapplied_url(account: Account | None) -> str:
+    """Returns the URL of the unapplied original line items.
+
+    :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:
+        return url_for("accounting-report.unapplied-default")
+    return url_for("accounting-report.unapplied", account=account)

src/accounting/report/views.py

@@ -28,6 +28,8 @@ from accounting.utils.options import options
 from accounting.utils.permission import has_permission, can_view
 from .reports import Journal, Ledger, IncomeExpenses, TrialBalance, \
     IncomeStatement, BalanceSheet, Search
+from .reports.unapplied import UnappliedOriginalLineItems
+from .reports.unapplied_accounts import AccountsWithUnappliedOriginalLineItems
 from .template_filters import format_amount
 
 bp: Blueprint = Blueprint("accounting-report", __name__)
@@ -42,10 +44,7 @@ def get_default_report() -> str | Response:
 
     :return: The income and expenses log in the default period.
     """
-    return __get_income_expenses(
+    return get_default_income_expenses()
-        db.session.get(Currency, default_currency_code()),
-        options.default_ie_account,
-        get_period())
 
 
 @bp.get("journal", endpoint="journal-default")
@@ -81,17 +80,15 @@ def __get_journal(period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("ledger/<currency:currency>/<account:account>",
+@bp.get("ledger", endpoint="ledger-default")
-        endpoint="ledger-default")
 @has_permission(can_view)
-def get_default_ledger(currency: Currency, account: Account) -> str | Response:
+def get_default_ledger() -> str | Response:
-    """Returns the ledger in the default period.
+    """Returns the ledger in the default currency, cash, and default period.
 
-    :param currency: The currency.
+    :return: The ledger in the default currency, cash, and default period.
-    :param account: The account.
-    :return: The ledger in the 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 +121,21 @@ def __get_ledger(currency: Currency, account: Account, period: Period) \
     return report.html()
 
 
-@bp.get("income-expenses/<currency:currency>/<ieAccount:account>",
+@bp.get("income-expenses", endpoint="income-expenses-default")
-        endpoint="income-expenses-default")
 @has_permission(can_view)
-def get_default_income_expenses(currency: Currency, account: CurrentAccount) \
+def get_default_income_expenses() -> str | Response:
-        -> 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(
+@bp.get("income-expenses/<currency:currency>/<currentAccount:account>/"
-    "income-expenses/<currency:currency>/<ieAccount:account>/<period:period>",
+        "<period:period>", endpoint="income-expenses")
-    endpoint="income-expenses")
 @has_permission(can_view)
 def get_income_expenses(currency: Currency, account: CurrentAccount,
                         period: Period) -> str | Response:
@@ -169,16 +164,15 @@ def __get_income_expenses(currency: Currency, account: CurrentAccount,
     return report.html()
 
 
-@bp.get("trial-balance/<currency:currency>",
+@bp.get("trial-balance", endpoint="trial-balance-default")
-        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 +201,15 @@ def __get_trial_balance(currency: Currency, period: Period) -> str | Response:
     return report.html()
 
 
-@bp.get("income-statement/<currency:currency>",
+@bp.get("income-statement", endpoint="income-statement-default")
-        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 +239,15 @@ def __get_income_statement(currency: Currency, period: Period) \
     return report.html()
 
 
-@bp.get("balance-sheet/<currency:currency>",
+@bp.get("balance-sheet", endpoint="balance-sheet-default")
-        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 +278,34 @@ def __get_balance_sheet(currency: Currency, period: Period) \
     return report.html()
 
 
+@bp.get("unapplied", endpoint="unapplied-default")
+@has_permission(can_view)
+def get_default_unapplied() -> str | Response:
+    """Returns the accounts with unapplied original line items.
+
+    :return: The accounts with unapplied original line items.
+    """
+    report: AccountsWithUnappliedOriginalLineItems \
+        = AccountsWithUnappliedOriginalLineItems()
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
+@bp.get("unapplied/<needOffsetAccount:account>", endpoint="unapplied")
+@has_permission(can_view)
+def get_unapplied(account: Account) -> str | Response:
+    """Returns the unapplied original line items.
+
+    :param account: The Account.
+    :return: The unapplied original line items.
+    """
+    report: UnappliedOriginalLineItems = UnappliedOriginalLineItems(account)
+    if "as" in request.args and request.args["as"] == "csv":
+        return report.csv()
+    return report.html()
+
+
 @bp.get("search", endpoint="search")
 @has_permission(can_view)
 def search() -> str | Response:

src/accounting/static/css/style.css

@@ -209,11 +209,23 @@ 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 +321,16 @@ 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 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;
+}
 
 /* The accounting report */
 .accounting-mobile-journal-credit {
@@ -343,6 +365,12 @@ 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/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 {

src/accounting/templates/accounting/include/nav.html

@@ -51,6 +51,12 @@ First written: 2023/1/26
           {{ A_("Currencies") }}
         </a>
       </li>
+      <li>
+        <a class="dropdown-item {% if request.endpoint and request.endpoint.startswith("accounting.unmatched-offset.") %} active {% endif %}" href="{{ url_for("accounting.unmatched-offset.dashboard") }}">
+          <i class="fa-solid fa-link-slash"></i>
+          {{ A_("Unmatched Offsets") }}
+        </a>
+      </li>
       {% if accounting_can_admin() %}
         <li>
           <a class="dropdown-item {% if request.endpoint and request.endpoint.startswith("accounting.option.") %} active {% endif %}" href="{{ url_for("accounting.option.detail") }}">

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

@@ -50,10 +50,10 @@ 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/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/unapplied-accounts.html

@@ -0,0 +1,64 @@
+{#
+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 header %}{% block title %}{{ A_("Accounts with Unapplied Original Line Items") }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with 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">{{ A_("Accounts with Unapplied Original Line Items") }}</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", account=account) }}">
+            <div>{{ account }}</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 +1,101 @@
+{#
+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>
+{% endblock %}
+
+{% block header %}{% block title %}{{ A_("Unapplied Original Line Items of %(account)s", account=report.account.title|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="mb-3 accounting-toolbar">
+  {% with 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_("Currency") }}</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 {% if report.is_mark_matches and 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.currency.name }}</div>
+          <div>
+            {{ line_item.description|accounting_default }}
+            {% if report.is_mark_matches and line_item.match %}
+              <div>{{ A_("Can match %(offset)s", offset=line_item.match) }}</div>
+            {% endif %}
+          </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 }}
+          {% if line_item.currency.code != accounting_default_currency_code() %}
+            <span class="badge rounded-pill bg-info">{{ line_item.currency.code }}</span>
+          {% endif %}
+        </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/unmatched-offset/dashboard.html

@@ -0,0 +1,40 @@
+{#
+The Mia! Accounting Project
+dashboard.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: 2023/4/8
+#}
+{% extends "accounting/base.html" %}
+
+{% block header %}{% block title %}{{ A_("Unmatched Offsets") }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+{% if list %}
+  <div>
+    {% for account in list %}
+      <a class="btn btn-primary mb-1" role="button" href="{{ url_for("accounting.unmatched-offset.list", account=account) }}">
+        {{ account }} ({{ account.count }})
+      </a>
+    {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

src/accounting/templates/accounting/unmatched-offset/list.html

@@ -0,0 +1,107 @@
+{#
+The Mia! Accounting Project
+list.html: The unmatched offset list
+
+ 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 header %}{% block title %}{{ A_("Unmatched Offsets in %(account)s", account=matcher.account.title|title) }}{% endblock %}{% endblock %}
+
+{% block content %}
+
+<div class="btn-group mb-3" role="group" aria-label="{{ A_("Toolbar") }}">
+  <a class="btn btn-primary" role="button" href="{{ url_for("accounting.unmatched-offset.dashboard") }}">
+    <i class="fa-solid fa-circle-chevron-left"></i>
+    {{ A_("Back") }}
+  </a>
+  {% if matcher.is_having_matches %}
+    <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>
+  {% else %}
+    <button class="btn btn-secondary" type="button" disabled="disabled">
+      <i class="fa-solid fa-link"></i>
+      {{ A_("Match") }}
+    </button>
+  {% endif %}
+</div>
+
+{% if matcher.is_having_matches %}
+  <form action="{{ url_for("accounting.unmatched-offset.match", account=matcher.account) }}" method="post">
+    <input type="hidden" name="csrf_token" value="{{ csrf_token() }}">
+    <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 matcher.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 %}
+
+{% if matcher.total %}
+  {% if matcher.is_having_matches %}
+    <p>{{ A_("%(matches)s unapplied original line items out of %(total)s can match with their offsets.", matches=matcher.matches, total=matcher.total) }}</p>
+  {% else %}
+    <p>{{ A_("%(total)s unapplied original line items without matching offsets.", total=matcher.total) }}</p>
+  {% endif %}
+  <p><a href="{{ url_for("accounting-report.unapplied", account=matcher.account) }}">{{ A_("Go to unapplied original line items.") }}</a></p>
+{% else %}
+  <p>{{ A_("All original line items are fully offset.") }}</p>
+{% endif %}
+
+{% if list %}
+  {% include "accounting/include/pagination.html" %}
+
+  <div class="list-group">
+  {% for item in list %}
+    <a class="list-group-item list-group-item-action {% if not item.match %} list-group-item-danger {% endif %}" href="{{ url_for("accounting.journal-entry.detail", journal_entry=item.journal_entry)|accounting_append_next }}">
+      {{ item }}
+      {% if item.match %}
+        <div class="small">{{ A_("Can match %(item)s", item=item.match) }}</div>
+      {% endif %}
+    </a>
+  {% endfor %}
+  </div>
+{% else %}
+  <p>{{ A_("There is no data.") }}</p>
+{% endif %}
+
+{% endblock %}

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

@@ -6,10 +6,10 @@
 #
 msgid ""
 msgstr ""
-"Project-Id-Version: mia-accounting 1.0.0\n"
+"Project-Id-Version: mia-accounting 1.1.1\n"
 "Report-Msgid-Bugs-To: imacat@mail.imacat.idv.tw\n"
-"POT-Creation-Date: 2023-04-06 02:34+0800\n"
+"POT-Creation-Date: 2023-04-09 01:41+0800\n"
-"PO-Revision-Date: 2023-04-06 02:34+0800\n"
+"PO-Revision-Date: 2023-04-09 01:41+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"
@@ -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:562
+#: 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:565
+#: 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:566
+#: src/accounting/models.py:585
 #, python-format
 msgid "Transfer Journal Entry#%(id)s"
 msgstr "轉帳傳票#%(id)s"
 
-#: src/accounting/models.py:699
+#: src/accounting/models.py:714
 #, python-format
 msgid "%(date)s %(description)s %(amount)s"
 msgstr "%(date)s %(description)s %(amount)s"
@@ -205,24 +205,24 @@ 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/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/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。 "
@@ -271,24 +271,24 @@ 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/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/journal_entry/forms/line_item.py:220
 #: src/accounting/static/js/journal-entry-line-item-editor.js:442
 #, python-format
 msgid ""
@@ -296,17 +296,17 @@ msgid ""
 "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/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:413
 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:465
 msgid "This account is not for credit line items."
 msgstr "科目不是貸方科目。"
 
@@ -442,20 +442,23 @@ 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:137
 #: 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:50
 msgid "Date"
 msgstr "日期"
 
 #: src/accounting/report/reports/income_expenses.py:407
-#: src/accounting/report/reports/journal.py:156
+#: src/accounting/report/reports/journal.py:159
 #: src/accounting/report/reports/trial_balance.py:225
+#: src/accounting/report/reports/unapplied_accounts.py:109
 #: 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
@@ -467,14 +470,16 @@ 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:138
 #: 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:52
 msgid "Description"
 msgstr "摘要"
 
@@ -496,7 +501,7 @@ 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
@@ -528,20 +533,24 @@ msgid "net income or loss for current period"
 msgstr "本期損益"
 
 #: src/accounting/report/reports/income_statement.py:301
+#: src/accounting/report/reports/unapplied.py:138
 #: 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/unapplied.html:53
 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:137
 #: 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
 #: src/accounting/templates/accounting/report/search.html:51
+#: src/accounting/templates/accounting/report/unapplied.html:51
 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:225
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:33
@@ -553,7 +562,7 @@ msgstr "貨幣"
 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:226
 #: src/accounting/templates/accounting/journal-entry/transfer/detail.html:49
@@ -565,7 +574,23 @@ msgstr "借方"
 msgid "Credit"
 msgstr "貸方"
 
-#: src/accounting/report/utils/report_chooser.py:81
+#: src/accounting/report/reports/unapplied.py:121
+#: src/accounting/report/reports/unapplied_accounts.py:93
+#: src/accounting/templates/accounting/include/nav.html:39
+msgid "Accounts"
+msgstr "科目"
+
+#: src/accounting/report/reports/unapplied.py:139
+#: src/accounting/templates/accounting/report/unapplied.html:54
+msgid "Net Balance"
+msgstr "淨額"
+
+#: src/accounting/report/reports/unapplied_accounts.py:109
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:47
+msgid "Count"
+msgstr "數量"
+
+#: src/accounting/report/utils/report_chooser.py:82
 #: 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
@@ -581,30 +606,35 @@ msgstr "貸方"
 msgid "Search"
 msgstr "搜尋"
 
-#: src/accounting/report/utils/report_chooser.py:92
+#: src/accounting/report/utils/report_chooser.py:93
 msgid "Income and Expenses Log"
 msgstr "收支帳"
 
-#: src/accounting/report/utils/report_chooser.py:105
+#: src/accounting/report/utils/report_chooser.py:106
 msgid "Ledger"
 msgstr "分類帳"
 
-#: src/accounting/report/utils/report_chooser.py:117
+#: src/accounting/report/utils/report_chooser.py:118
 msgid "Journal"
 msgstr "日記簿"
 
-#: src/accounting/report/utils/report_chooser.py:127
+#: src/accounting/report/utils/report_chooser.py:128
 msgid "Trial Balance"
 msgstr "試算表"
 
-#: src/accounting/report/utils/report_chooser.py:138
+#: src/accounting/report/utils/report_chooser.py:139
 msgid "Income Statement"
 msgstr "損益表"
 
-#: src/accounting/report/utils/report_chooser.py:149
+#: src/accounting/report/utils/report_chooser.py:150
 msgid "Balance Sheet"
 msgstr "資產負債表"
 
+#: src/accounting/report/utils/report_chooser.py:163
+#: src/accounting/report/utils/report_chooser.py:167
+msgid "Unapplied Original Line Items"
+msgstr "未抵銷原始分錄"
+
 #: src/accounting/static/js/account-form.js:206
 msgid "Please fill in the title."
 msgstr "請填上標題。"
@@ -726,6 +756,7 @@ msgstr "新增科目"
 #: src/accounting/templates/accounting/journal-entry/include/form.html:38
 #: src/accounting/templates/accounting/journal-entry/order.html:36
 #: src/accounting/templates/accounting/option/form.html:36
+#: src/accounting/templates/accounting/unmatched-offset/list.html:31
 msgid "Back"
 msgstr "回上頁"
 
@@ -766,6 +797,7 @@ 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/unmatched-offset/list.html:54
 msgid "Close"
 msgstr "關閉"
 
@@ -783,6 +815,7 @@ msgstr "你確定要刪掉這個科目嗎？"
 #: 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/unmatched-offset/list.html:70
 msgid "Cancel"
 msgstr "取消"
 
@@ -790,6 +823,7 @@ 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/unmatched-offset/list.html:71
 msgid "Confirm"
 msgstr "確定"
 
@@ -849,6 +883,10 @@ msgstr "新增"
 #: 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/unapplied-accounts.html:61
+#: src/accounting/templates/accounting/report/unapplied.html:98
+#: src/accounting/templates/accounting/unmatched-offset/dashboard.html:37
+#: src/accounting/templates/accounting/unmatched-offset/list.html:104
 msgid "There is no data."
 msgstr "沒有資料。"
 
@@ -938,10 +976,6 @@ 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"
@@ -950,7 +984,12 @@ msgstr "基本科目"
 msgid "Currencies"
 msgstr "貨幣"
 
-#: src/accounting/templates/accounting/include/nav.html:58
+#: src/accounting/templates/accounting/include/nav.html:57
+#: src/accounting/templates/accounting/unmatched-offset/dashboard.html:24
+msgid "Unmatched Offsets"
+msgstr "遺漏的抵銷分錄"
+
+#: src/accounting/templates/accounting/include/nav.html:64
 #: src/accounting/templates/accounting/option/detail.html:24
 #: src/accounting/templates/accounting/option/detail.html:41
 #: src/accounting/templates/accounting/option/form.html:29
@@ -1210,6 +1249,21 @@ msgstr "%(period)s%(currency)s%(account)s分類帳"
 msgid "Trial Balance of %(currency)s %(period)s"
 msgstr "%(period)s%(currency)s試算表"
 
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:24
+#: src/accounting/templates/accounting/report/unapplied-accounts.html:41
+msgid "Accounts with Unapplied Original Line Items"
+msgstr "有未抵銷原始分錄的科目"
+
+#: src/accounting/templates/accounting/report/unapplied.html:28
+#, python-format
+msgid "Unapplied Original Line Items of %(account)s"
+msgstr "%(account)s未抵銷原始分錄"
+
+#: src/accounting/templates/accounting/report/unapplied.html:65
+#, python-format
+msgid "Can match %(offset)s"
+msgstr "可抵銷 %(offset)s"
+
 #: src/accounting/templates/accounting/report/include/period-chooser.html:26
 msgid "Period Chooser"
 msgstr "選擇日期範圍"
@@ -1243,6 +1297,65 @@ msgstr "期間"
 msgid "Download"
 msgstr "下載"
 
+#: src/accounting/templates/accounting/unmatched-offset/list.html:24
+#, python-format
+msgid "Unmatched Offsets in %(account)s"
+msgstr "%(account)s遺漏的抵銷分錄"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:28
+msgid "Toolbar"
+msgstr "工具列"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:36
+#: src/accounting/templates/accounting/unmatched-offset/list.html:41
+msgid "Match"
+msgstr "抵銷"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:53
+msgid "Confirm Match Offsets"
+msgstr "確認抵銷"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:57
+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/unmatched-offset/list.html:81
+#, python-format
+msgid ""
+"%(matches)s unapplied original line items out of %(total)s can match with"
+" their offsets."
+msgstr "%(total)s 筆未抵銷原始分錄中，可配對抵銷掉 %(matches)s 筆。"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:83
+#, python-format
+msgid "%(total)s unapplied original line items without matching offsets."
+msgstr "%(total)s 筆未抵銷原始分錄，無法自動配對抵銷。"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:85
+msgid "Go to unapplied original line items."
+msgstr "查閱未抵銷原始分錄。"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:87
+msgid "All original line items are fully offset."
+msgstr "原始分錄已全部抵銷。"
+
+#: src/accounting/templates/accounting/unmatched-offset/list.html:98
+#, python-format
+msgid "Can match %(item)s"
+msgstr "可抵銷 %(item)s"
+
+#: src/accounting/unmatched_offset/views.py:71
+msgid "No more offset to match automatically."
+msgstr "無法自動配對抵銷。"
+
+#: src/accounting/unmatched_offset/views.py:77
+#, python-format
+msgid "Matches %(matches)s from %(total)s unapplied line items."
+msgstr "%(total)s 筆未抵銷原始分錄中，配對抵銷掉 %(matches)s 筆。"
+
 #: src/accounting/utils/current_account.py:65
 msgid "current assets and liabilities"
 msgstr "流動資產與負債"

src/accounting/unmatched_offset/__init__.py

@@ -0,0 +1,30 @@
+# 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 management.
+
+"""
+from flask import Blueprint
+
+
+def init_app(bp: Blueprint) -> None:
+    """Initialize the application.
+
+    :param bp: The blueprint of the accounting application.
+    :return: None.
+    """
+    from .views import bp as unmatched_offset_bp
+    bp.register_blueprint(unmatched_offset_bp, url_prefix="/unmatched-offsets")

src/accounting/unmatched_offset/queries.py

@@ -0,0 +1,50 @@
+# 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 queries for the unmatched offset management.
+
+"""
+import sqlalchemy as sa
+
+from accounting import db
+from accounting.models import Account, JournalEntryLineItem
+
+
+def get_accounts_with_unmatched_offsets() -> list[Account]:
+    """Returns the accounts with unmatched offsets.
+
+    :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)\
+        .filter(Account.is_need_offset,
+                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/unmatched_offset/views.py

@@ -0,0 +1,81 @@
+# 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 views for the unmatched offset management.
+
+"""
+from flask import Blueprint, render_template, redirect, url_for, flash
+
+from accounting import db
+from accounting.locale import lazy_gettext
+from accounting.models import JournalEntryLineItem, Account
+from accounting.utils.cast import s
+from accounting.utils.offset_matcher import OffsetMatcher
+from accounting.utils.pagination import Pagination
+from accounting.utils.permission import has_permission, can_edit
+from .queries import get_accounts_with_unmatched_offsets
+
+bp: Blueprint = Blueprint("unmatched-offset", __name__)
+"""The view blueprint for the unmatched offset management."""
+
+
+@bp.get("", endpoint="dashboard")
+@has_permission(can_edit)
+def show_offset_dashboard() -> str:
+    """Shows the dashboard about offsets.
+
+    :return: The dashboard about offsets.
+    """
+    return render_template("accounting/unmatched-offset/dashboard.html",
+                           list=get_accounts_with_unmatched_offsets())
+
+
+@bp.get("<needOffsetAccount:account>", endpoint="list")
+@has_permission(can_edit)
+def show_unmatched_offsets(account: Account) -> str:
+    """Shows the unmatched offsets in an account.
+
+    :return: The unmatched offsets in an account.
+    """
+    matcher: OffsetMatcher = OffsetMatcher(account)
+    pagination: Pagination \
+        = Pagination[JournalEntryLineItem](matcher.unmatched_offsets,
+                                           is_reversed=True)
+    return render_template("accounting/unmatched-offset/list.html",
+                           matcher=matcher,
+                           list=pagination.list, pagination=pagination)
+
+
+@bp.post("<needOffsetAccount:account>", endpoint="match")
+@has_permission(can_edit)
+def match_offsets(account: Account) -> redirect:
+    """Matches the original line items with their offsets.
+
+    :return: Redirection to the view of the unmatched offsets.
+    """
+    matcher: OffsetMatcher = OffsetMatcher(account)
+    if not matcher.is_having_matches:
+        flash(s(lazy_gettext("No more offset to match automatically.")),
+              "success")
+        return redirect(url_for("accounting.unmatched-offset.list",
+                                account=account))
+    matcher.match()
+    db.session.commit()
+    flash(s(lazy_gettext(
+        "Matches %(matches)s from %(total)s unapplied line items.",
+        matches=matcher.matches, total=matcher.total)), "success")
+    return redirect(url_for("accounting.unmatched-offset.list",
+                            account=account))

src/accounting/utils/offset_matcher.py

@@ -0,0 +1,129 @@
+# 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.
+
+"""
+import sqlalchemy as sa
+from sqlalchemy.orm import selectinload
+
+from accounting.models import Account, JournalEntry, JournalEntryLineItem
+from accounting.utils.unapplied import get_unapplied_original_line_items
+
+
+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, account: Account):
+        """Constructs the offset matcher.
+
+        :param account: The account.
+        """
+        self.account: Account = account
+        """The account."""
+        self.matched_pairs: list[OffsetPair] = []
+        """A list of matched pairs."""
+        self.is_having_matches: bool = False
+        """Whether there is any matches."""
+        self.total: int = 0
+        """The total number of unapplied debits or credits."""
+        self.unapplied: list[JournalEntryLineItem] = []
+        """The unapplied debits or credits."""
+        self.unmatched_offsets: 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.unapplied: list[JournalEntryLineItem] \
+            = get_unapplied_original_line_items(self.account)
+        self.total = len(self.unapplied)
+        if self.total == 0:
+            self.is_having_matches = False
+            return
+        self.unmatched_offsets = self.__get_unmatched_offsets()
+        remains: list[JournalEntryLineItem] = self.unmatched_offsets.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])
+        self.is_having_matches = len(self.matched_pairs) > 0
+
+    def __get_unmatched_offsets(self) -> list[JournalEntryLineItem]:
+        """Returns the unmatched offsets of an account.
+
+        :return: The unmatched offsets of the account.
+        """
+        return JournalEntryLineItem.query.join(Account).join(JournalEntry)\
+            .filter(Account.id == self.account.id,
+                    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))))\
+            .order_by(JournalEntry.date, JournalEntry.no,
+                      JournalEntryLineItem.is_debit, JournalEntryLineItem.no)\
+            .options(selectinload(JournalEntryLineItem.currency),
+                     selectinload(JournalEntryLineItem.journal_entry)).all()
+
+    @property
+    def matches(self) -> int:
+        """Returns the number of matches.
+
+        :return: The number of matches.
+        """
+        return len(self.matched_pairs)
+
+    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/utils/options.py

@@ -99,12 +99,12 @@ class Options:
         self.__set_option("default_currency_code", value)
 
     @property
-    def default_currency_text(self) -> str:
+    def default_currency(self) -> Currency:
-        """Returns the text of the default currency code.
+        """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:

src/accounting/utils/unapplied.py

@@ -0,0 +1,72 @@
+# 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 unapplied original line item utilities.
+
+"""
+from decimal import Decimal
+
+import sqlalchemy as sa
+from sqlalchemy.orm import selectinload
+
+from accounting import db
+from accounting.models import Account, JournalEntry, JournalEntryLineItem
+from accounting.utils.cast import be
+from accounting.utils.offset_alias import offset_alias
+
+
+def get_unapplied_original_line_items(account: Account) \
+        -> list[JournalEntryLineItem]:
+    """Queries and returns the unapplied original line items in an account.
+
+    :param account: The account.
+    :return: The unapplied original line items in 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(Account) \
+        .join(offset, be(JournalEntryLineItem.id
+                         == offset.c.original_line_item_id),
+              isouter=True) \
+        .filter(be(Account.id == account.id),
+                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))
+    net_balances: dict[int, Decimal] \
+        = {x.id: x.net_balance
+           for x in db.session.execute(select_net_balances).all()}
+    line_items: list[JournalEntryLineItem] = JournalEntryLineItem.query \
+        .filter(JournalEntryLineItem.id.in_({x for x in net_balances})) \
+        .join(JournalEntry) \
+        .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

tests/test_account.py

@@ -27,8 +27,8 @@ 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 import NEXT_URI, create_test_app, get_client, set_locale, \
-from testlib_journal_entry import add_journal_entry
+    add_journal_entry
 
 
 class AccountData:

tests/test_currency.py

@@ -28,8 +28,8 @@ 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 import NEXT_URI, create_test_app, get_client, set_locale, \
-from testlib_journal_entry import add_journal_entry
+    add_journal_entry
 
 
 class CurrencyData:

tests/test_description_editor.py

@@ -24,8 +24,8 @@ 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 import NEXT_URI, Accounts, create_test_app, get_client, \
-from testlib_journal_entry import add_journal_entry
+    add_journal_entry
 
 
 class DescriptionEditorTestCase(unittest.TestCase):

tests/test_journal_entry.py

@@ -27,11 +27,12 @@ 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, \
+    set_negative_amount, remove_debit_in_a_currency, \
-    remove_debit_in_a_currency, remove_credit_in_a_currency, add_journal_entry
+    remove_credit_in_a_currency
 
 PREFIX: str = "/accounting/journal-entries"
 """The URL prefix for the journal entry management."""

tests/test_offset.py

@@ -17,6 +17,8 @@
 """The test for the offset.
 
 """
+from __future__ import annotations
+
 import unittest
 from decimal import Decimal
 
@@ -26,10 +28,9 @@ 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 import Accounts, create_test_app, get_client, \
-from testlib_journal_entry import match_journal_entry_detail
+    match_journal_entry_detail, JournalEntryLineItemData, \
-from testlib_offset import TestData, JournalEntryLineItemData, \
+    JournalEntryCurrencyData, JournalEntryData, BaseTestData
-    JournalEntryData, CurrencyData
 
 PREFIX: str = "/accounting/journal-entries"
 """The URL prefix for the journal entry management."""
@@ -66,7 +67,8 @@ class OffsetTestCase(unittest.TestCase):
             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, self.client, self.csrf_token)
 
     def test_add_receivable_offset(self) -> None:
         """Tests to add the receivable offset.
@@ -81,21 +83,21 @@ 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",
+                    self.data.l_r_or1d.description, "300",
-                    original_line_item=self.data.e_r_or1d),
+                    original_line_item=self.data.l_r_or1d),
                  JournalEntryLineItemData(
                      Accounts.RECEIVABLE,
-                     self.data.e_r_or1d.description, "100",
+                     self.data.l_r_or1d.description, "100",
-                     original_line_item=self.data.e_r_or1d),
+                     original_line_item=self.data.l_r_or1d),
                  JournalEntryLineItemData(
                      Accounts.RECEIVABLE,
-                     self.data.e_r_or3d.description, "100",
+                     self.data.l_r_or3d.description, "100",
-                     original_line_item=self.data.e_r_or3d)])])
+                     original_line_item=self.data.l_r_or3d)])])
 
         # Non-existing original line item ID
         form = journal_entry_data.new_form(self.csrf_token)
@@ -107,8 +109,8 @@ class OffsetTestCase(unittest.TestCase):
         # The same debit or credit
         form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_or1c.id
+            = str(self.data.l_p_or1c.id)
-        form["currency-1-credit-1-account_code"] = self.data.e_p_or1c.account
+        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)
@@ -131,8 +133,8 @@ class OffsetTestCase(unittest.TestCase):
         # The original line item is also an offset
         form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_of1d.id
+            = str(self.data.l_p_of1d.id)
-        form["currency-1-credit-1-account_code"] = self.data.e_p_of1d.account
+        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)
@@ -195,13 +197,13 @@ 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")
@@ -217,8 +219,8 @@ class OffsetTestCase(unittest.TestCase):
         # The same debit or credit
         form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_or1c.id
+            = str(self.data.l_p_or1c.id)
-        form["currency-1-credit-1-account_code"] = self.data.e_p_or1c.account
+        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)
@@ -242,8 +244,8 @@ class OffsetTestCase(unittest.TestCase):
         # The original line item is also an offset
         form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-credit-1-original_line_item_id"] \
-            = self.data.e_p_of1d.id
+            = str(self.data.l_p_of1d.id)
-        form["currency-1-credit-1-account_code"] = self.data.e_p_of1d.account
+        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)
@@ -308,13 +310,13 @@ 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")
@@ -388,7 +390,7 @@ 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)
@@ -405,20 +407,20 @@ 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",
+                    self.data.l_p_or1c.description, "500",
-                    original_line_item=self.data.e_p_or1c),
+                    original_line_item=self.data.l_p_or1c),
                  JournalEntryLineItemData(
                      Accounts.PAYABLE,
-                     self.data.e_p_or1c.description, "300",
+                     self.data.l_p_or1c.description, "300",
-                     original_line_item=self.data.e_p_or1c),
+                     original_line_item=self.data.l_p_or1c),
                  JournalEntryLineItemData(
                      Accounts.PAYABLE,
-                     self.data.e_p_or3c.description, "120",
+                     self.data.l_p_or3c.description, "120",
-                     original_line_item=self.data.e_p_or3c)],
+                     original_line_item=self.data.l_p_or3c)],
                 [])])
 
         # Non-existing original line item ID
@@ -431,8 +433,8 @@ class OffsetTestCase(unittest.TestCase):
         # The same debit or credit
         form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_or1d.id
+            = str(self.data.l_r_or1d.id)
-        form["currency-1-debit-1-account_code"] = self.data.e_r_or1d.account
+        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)
@@ -455,8 +457,8 @@ class OffsetTestCase(unittest.TestCase):
         # The original line item is also an offset
         form = journal_entry_data.new_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_of1c.id
+            = str(self.data.l_r_of1c.id)
-        form["currency-1-debit-1-account_code"] = self.data.e_r_of1c.account
+        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)
@@ -519,13 +521,13 @@ 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")
@@ -541,8 +543,8 @@ class OffsetTestCase(unittest.TestCase):
         # The same debit or credit
         form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_or1d.id
+            = str(self.data.l_r_or1d.id)
-        form["currency-1-debit-1-account_code"] = self.data.e_r_or1d.account
+        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)
@@ -566,8 +568,8 @@ class OffsetTestCase(unittest.TestCase):
         # The original line item is also an offset
         form = journal_entry_data.update_form(self.csrf_token)
         form["currency-1-debit-1-original_line_item_id"] \
-            = self.data.e_r_of1c.id
+            = str(self.data.l_r_of1c.id)
-        form["currency-1-debit-1-account_code"] = self.data.e_r_of1c.account
+        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)
@@ -636,13 +638,13 @@ 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")
@@ -716,7 +718,118 @@ 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

@@ -27,7 +27,6 @@ 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."""
@@ -68,7 +67,6 @@ class OptionTestCase(unittest.TestCase):
             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 +1,415 @@
+# 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 click.testing import Result
+from flask import Flask
+from flask.testing import FlaskCliRunner
+
+from testlib import create_test_app, get_client, Accounts, BaseTestData
+
+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()
+
+        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)
+            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, self.client, self.csrf_token)
+        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/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/unapplied/{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, self.client, self.csrf_token)
+        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/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = client.get(f"{PREFIX}/unapplied/{Accounts.PAYABLE}?as=csv")
+        self.assertEqual(response.status_code, 200)
+        self.assertEqual(response.headers["Content-Type"], CSV_MIME)
+
+        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, self.client, self.csrf_token)
+        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/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(
+            f"{PREFIX}/unapplied/{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/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(
+            f"{PREFIX}/unapplied/{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_unmatched_offset.py

@@ -0,0 +1,584 @@
+# 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 click.testing import Result
+from flask import Flask
+from flask.testing import FlaskCliRunner
+
+from test_site import db
+from testlib import create_test_app, get_client, Accounts, \
+    JournalEntryCurrencyData, JournalEntryData, BaseTestData
+
+PREFIX: str = "/accounting/unmatched-offsets"
+"""The URL prefix for the unmatched offset management."""
+
+
+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()
+
+        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)
+            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, self.client, self.csrf_token)
+        response: httpx.Response
+
+        response = client.get(PREFIX)
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                               data={"csrf_token": csrf_token})
+        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, self.client, self.csrf_token)
+        response: httpx.Response
+
+        response = client.get(PREFIX)
+        self.assertEqual(response.status_code, 403)
+
+        response = client.get(f"{PREFIX}/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 403)
+
+        response = client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                               data={"csrf_token": csrf_token})
+        self.assertEqual(response.status_code, 403)
+
+    def test_editor(self) -> None:
+        """Test the permission as editor.
+
+        :return: None.
+        """
+        DifferentTestData(self.app, self.client, self.csrf_token)
+        response: httpx.Response
+
+        response = self.client.get(PREFIX)
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.get(f"{PREFIX}/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                                    data={"csrf_token": self.csrf_token})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"],
+                         f"{PREFIX}/{Accounts.PAYABLE}")
+
+    def test_empty_db(self) -> None:
+        """Test 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}/{Accounts.PAYABLE}")
+        self.assertEqual(response.status_code, 200)
+
+        response = self.client.post(f"{PREFIX}/{Accounts.PAYABLE}",
+                                    data={"csrf_token": self.csrf_token})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"],
+                         f"{PREFIX}/{Accounts.PAYABLE}")
+
+    def test_different(self) -> None:
+        """Tests to match against different descriptions and amounts.
+
+        :return: None.
+        """
+        from accounting.models import Account, JournalEntryLineItem
+        from accounting.utils.offset_matcher import OffsetMatcher
+        data: DifferentTestData \
+            = DifferentTestData(self.app, self.client, self.csrf_token)
+        account: Account | None
+        line_item: JournalEntryLineItem | None
+        matcher: OffsetMatcher
+        list_uri: str
+        match_uri: str
+        response: httpx.Response
+
+        # The receivables
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(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_offsets},
+                             {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)
+
+        list_uri = f"{PREFIX}/{Accounts.RECEIVABLE}"
+        match_uri = f"{PREFIX}/{Accounts.RECEIVABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], list_uri)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(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_offsets},
+                             {data.l_r_of1c.id, data.l_r_of2c.id,
+                              data.l_r_of3c.id, data.l_r_of4c.id})
+            self.assertEqual(matcher.matches, 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(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_offsets},
+                             {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)
+
+        list_uri = f"{PREFIX}/{Accounts.PAYABLE}"
+        match_uri = f"{PREFIX}/{Accounts.PAYABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], list_uri)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.PAYABLE)
+            assert account is not None
+            matcher = OffsetMatcher(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_offsets},
+                             {data.l_p_of1d.id, data.l_p_of2d.id,
+                              data.l_p_of3d.id, data.l_p_of4d.id})
+            self.assertEqual(matcher.matches, 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 Account, JournalEntryLineItem
+        from accounting.utils.offset_matcher import OffsetMatcher
+        data: SameTestData \
+            = SameTestData(self.app, self.client, self.csrf_token)
+        account: Account | None
+        line_item: JournalEntryLineItem | None
+        matcher: OffsetMatcher
+        list_uri: str
+        match_uri: str
+        response: httpx.Response
+
+        # The receivables
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(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_offsets},
+                             {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)
+
+        list_uri = f"{PREFIX}/{Accounts.RECEIVABLE}"
+        match_uri = f"{PREFIX}/{Accounts.RECEIVABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], list_uri)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.RECEIVABLE)
+            assert account is not None
+            matcher = OffsetMatcher(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_offsets},
+                             {data.l_r_of1c.id, data.l_r_of5c.id})
+            self.assertEqual(matcher.matches, 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(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_offsets},
+                             {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)
+
+        list_uri = f"{PREFIX}/{Accounts.PAYABLE}"
+        match_uri = f"{PREFIX}/{Accounts.PAYABLE}"
+        response = self.client.post(match_uri,
+                                    data={"csrf_token": self.csrf_token})
+        self.assertEqual(response.status_code, 302)
+        self.assertEqual(response.headers["Location"], list_uri)
+
+        with self.app.app_context():
+            account = Account.find_by_code(Accounts.PAYABLE)
+            assert account is not None
+            matcher = OffsetMatcher(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_offsets},
+                             {data.l_p_of1d.id, data.l_p_of5d.id})
+            self.assertEqual(matcher.matches, 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._set_need_offset({Accounts.RECEIVABLE, Accounts.PAYABLE}, False)
+        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)
+        self._set_need_offset({Accounts.RECEIVABLE, Accounts.PAYABLE}, True)
+
+
+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)
+
+        self._set_need_offset({Accounts.RECEIVABLE, Accounts.PAYABLE}, False)
+
+        # 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._set_need_offset({Accounts.RECEIVABLE, Accounts.PAYABLE}, True)
+        self._add_journal_entry(j_r_of3)
+        self._add_journal_entry(j_p_of3)

tests/testlib.py

@@ -17,12 +17,19 @@
 """The common test libraries.
 
 """
+from __future__ import annotations
+
+import re
 import typing as t
+from abc import ABC, abstractmethod
+from datetime import date, timedelta
+
+from _decimal import Decimal
 
 import httpx
 from flask import Flask, render_template_string
 
-from test_site import create_app
+from test_site import create_app, db
 
 TEST_SERVER: str = "https://testserver"
 """The test server URI."""
@@ -117,3 +124,269 @@ 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))
+
+
+class JournalEntryLineItemData:
+    """The journal entry line item data."""
+
+    def __init__(self, account: str, description: str, 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 = description
+        self.amount: Decimal = Decimal(amount)
+
+    def form(self, prefix: str, debit_credit: str, index: int,
+             is_update: bool) -> dict[str, str]:
+        """Returns the line item as form data.
+
+        :param prefix: The prefix of the form fields.
+        :param debit_credit: Either "debit" or "credit".
+        :param index: The line item index.
+        :param is_update: True for an update operation, or False otherwise
+        :return: The form data.
+        """
+        prefix = f"{prefix}-{debit_credit}-{index}"
+        form: dict[str, str] = {f"{prefix}-account_code": self.account,
+                                f"{prefix}-description": self.description,
+                                f"{prefix}-amount": str(self.amount)}
+        if is_update and self.id != -1:
+            form[f"{prefix}-id"] = str(self.id)
+        form[f"{prefix}-no"] = str(index) if self.no == -1 else str(self.no)
+        if self.original_line_item is not None:
+            assert self.original_line_item.id != -1
+            form[f"{prefix}-original_line_item_id"] \
+                = str(self.original_line_item.id)
+        return form
+
+
+class JournalEntryCurrencyData:
+    """The journal entry currency data."""
+
+    def __init__(self, currency: str, debit: list[JournalEntryLineItemData],
+                 credit: list[JournalEntryLineItemData]):
+        """Constructs the journal entry currency data.
+
+        :param currency: The currency code.
+        :param debit: The debit line items.
+        :param credit: The credit line items.
+        """
+        self.code: str = currency
+        self.debit: list[JournalEntryLineItemData] = debit
+        self.credit: list[JournalEntryLineItemData] = credit
+
+    def form(self, index: int, is_update: bool) -> dict[str, str]:
+        """Returns the currency as form data.
+
+        :param index: The currency index.
+        :param is_update: True for an update operation, or False otherwise
+        :return: The form data.
+        """
+        prefix: str = f"currency-{index}"
+        form: dict[str, str] = {f"{prefix}-code": self.code}
+        for i in range(len(self.debit)):
+            form.update(self.debit[i].form(prefix, "debit", i + 1, is_update))
+        for i in range(len(self.credit)):
+            form.update(self.credit[i].form(prefix, "credit", i + 1,
+                                            is_update))
+        return form
+
+
+class JournalEntryData:
+    """The journal entry data."""
+
+    def __init__(self, days: int, currencies: list[JournalEntryCurrencyData]):
+        """Constructs a journal entry.
+
+        :param days: The number of days before today.
+        :param currencies: The journal entry currency data.
+        """
+        self.id: int = -1
+        self.days: int = days
+        self.currencies: list[JournalEntryCurrencyData] = currencies
+        self.note: str | None = None
+        for currency in self.currencies:
+            for line_item in currency.debit:
+                line_item.journal_entry = self
+            for line_item in currency.credit:
+                line_item.journal_entry = self
+
+    def new_form(self, csrf_token: str) -> dict[str, str]:
+        """Returns the journal entry as a creation form.
+
+        :param csrf_token: The CSRF token.
+        :return: The journal entry as a creation form.
+        """
+        return self.__form(csrf_token, is_update=False)
+
+    def update_form(self, csrf_token: str) -> dict[str, str]:
+        """Returns the journal entry as an update form.
+
+        :param csrf_token: The CSRF token.
+        :return: The journal entry as an update form.
+        """
+        return self.__form(csrf_token, is_update=True)
+
+    def __form(self, csrf_token: str, is_update: bool = False) \
+            -> dict[str, str]:
+        """Returns the journal entry as a form.
+
+        :param csrf_token: The CSRF token.
+        :param is_update: True for an update operation, or False otherwise
+        :return: The journal entry as a form.
+        """
+        journal_entry_date: date = date.today() - timedelta(days=self.days)
+        form: dict[str, str] = {"csrf_token": csrf_token,
+                                "next": NEXT_URI,
+                                "date": journal_entry_date.isoformat()}
+        for i in range(len(self.currencies)):
+            form.update(self.currencies[i].form(i + 1, is_update))
+        if self.note is not None:
+            form["note"] = self.note
+        return form
+
+
+class BaseTestData(ABC):
+    """The base test data."""
+
+    def __init__(self, app: Flask, client: httpx.Client, csrf_token: str):
+        """Constructs the test data.
+
+        :param app: The Flask application.
+        :param client: The client.
+        :param csrf_token: The CSRF token.
+        """
+        self.app: Flask = app
+        self.client: httpx.Client = client
+        self.csrf_token: str = csrf_token
+        self._init_data()
+
+    @abstractmethod
+    def _init_data(self) -> None:
+        """Initializes the test data.
+
+        :return: None
+        """
+
+    @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 JournalEntry
+        store_uri: str = "/accounting/journal-entries/store/transfer"
+
+        response: httpx.Response = self.client.post(
+            store_uri, data=journal_entry_data.new_form(self.csrf_token))
+        assert response.status_code == 302
+        journal_entry_id: int \
+            = match_journal_entry_detail(response.headers["Location"])
+        journal_entry_data.id = journal_entry_id
+        with self.app.app_context():
+            journal_entry: JournalEntry | None \
+                = db.session.get(JournalEntry, journal_entry_id)
+            assert journal_entry is not None
+            for i in range(len(journal_entry.currencies)):
+                for j in range(len(journal_entry.currencies[i].debit)):
+                    journal_entry_data.currencies[i].debit[j].id \
+                        = journal_entry.currencies[i].debit[j].id
+                for j in range(len(journal_entry.currencies[i].credit)):
+                    journal_entry_data.currencies[i].credit[j].id \
+                        = journal_entry.currencies[i].credit[j].id
+
+    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
+
+    def _set_need_offset(self, account_codes: set[str],
+                         is_need_offset: bool) -> None:
+        """Sets whether the line items in some accounts need offset.
+
+        :param account_codes: The account codes.
+        :param is_need_offset: True if the line items in the accounts need
+            offset, or False otherwise.
+        :return:
+        """
+        from accounting.models import Account
+        with self.app.app_context():
+            for code in account_codes:
+                account: Account | None = Account.find_by_code(code)
+                assert account is not None
+                account.is_need_offset = is_need_offset
+            db.session.commit()

tests/testlib_journal_entry.py

@@ -18,11 +18,10 @@
 
 """
 import re
-from decimal import Decimal
 from datetime import date
+from decimal import Decimal
 from secrets import randbelow
 
-import httpx
 from flask import Flask
 
 from test_site import db
@@ -375,39 +374,6 @@ def __get_currency_prefix(form: dict[str, str], code: str) -> str:
     return m.group(1)
 
 
-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))
-
-
 def set_negative_amount(form: dict[str, str]) -> None:
     """Sets a negative amount in the form data, keeping the balance.
 

tests/testlib_offset.py

@@ -1,315 +0,0 @@
-# The Mia! Accounting Project.
-# Author: imacat@mail.imacat.idv.tw (imacat), 2023/2/27
-
-#  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 test libraries for the offset test cases.
-
-"""
-from __future__ import annotations
-
-from datetime import date, timedelta
-from decimal import Decimal
-
-import httpx
-from flask import Flask
-
-from test_site import db
-from testlib import NEXT_URI, Accounts
-from testlib_journal_entry import match_journal_entry_detail
-
-
-class JournalEntryLineItemData:
-    """The journal entry line item data."""
-
-    def __init__(self, account: str, description: str, 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 = 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 CurrencyData:
-    """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[CurrencyData]):
-        """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[CurrencyData] = currencies
-        self.note: str | None = None
-        for currency in self.currencies:
-            for line_item in currency.debit:
-                line_item.journal_entry = self
-            for line_item in currency.credit:
-                line_item.journal_entry = self
-
-    def new_form(self, csrf_token: str) -> dict[str, str]:
-        """Returns the journal entry as a creation form.
-
-        :param csrf_token: The CSRF token.
-        :return: The journal entry as a creation form.
-        """
-        return self.__form(csrf_token, is_update=False)
-
-    def update_form(self, csrf_token: str) -> dict[str, str]:
-        """Returns the journal entry as an update form.
-
-        :param csrf_token: The CSRF token.
-        :return: The journal entry as an update form.
-        """
-        return self.__form(csrf_token, is_update=True)
-
-    def __form(self, csrf_token: str, is_update: bool = False) \
-            -> dict[str, str]:
-        """Returns the journal entry as a form.
-
-        :param csrf_token: The CSRF token.
-        :param is_update: True for an update operation, or False otherwise
-        :return: The journal entry as a form.
-        """
-        journal_entry_date: date = date.today() - timedelta(days=self.days)
-        form: dict[str, str] = {"csrf_token": csrf_token,
-                                "next": NEXT_URI,
-                                "date": journal_entry_date.isoformat()}
-        for i in range(len(self.currencies)):
-            form.update(self.currencies[i].form(i + 1, is_update))
-        if self.note is not None:
-            form["note"] = self.note
-        return form
-
-
-class TestData:
-    """The test data."""
-
-    def __init__(self, app: Flask, client: httpx.Client, csrf_token: str):
-        """Constructs the test data.
-
-        :param app: The Flask application.
-        :param client: The client.
-        :param csrf_token: The CSRF token.
-        """
-        self.app: Flask = app
-        self.client: httpx.Client = client
-        self.csrf_token: str = csrf_token
-
-        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)
-
-        # Receivable original line items
-        self.e_r_or1d, self.e_r_or1c = couple(
-            "Accountant", "1200", Accounts.RECEIVABLE, Accounts.SERVICE)
-        self.e_r_or2d, self.e_r_or2c = couple(
-            "Toy", "600", Accounts.RECEIVABLE, Accounts.SALES)
-        self.e_r_or3d, self.e_r_or3c = couple(
-            "Noodles", "100", Accounts.RECEIVABLE, Accounts.SALES)
-        self.e_r_or4d, self.e_r_or4c = couple(
-            "Interest", "3.4", Accounts.RECEIVABLE, Accounts.INTEREST)
-
-        # Payable original line items
-        self.e_p_or1d, self.e_p_or1c = couple(
-            "Airplane", "2000", Accounts.TRAVEL, Accounts.PAYABLE)
-        self.e_p_or2d, self.e_p_or2c = couple(
-            "Phone", "900", Accounts.OFFICE, Accounts.PAYABLE)
-        self.e_p_or3d, self.e_p_or3c = couple(
-            "Steak", "120", Accounts.MEAL, Accounts.PAYABLE)
-        self.e_p_or4d, self.e_p_or4c = couple(
-            "Envelop", "0.9", Accounts.OFFICE, Accounts.PAYABLE)
-
-        # Original journal entries
-        self.v_r_or1: JournalEntryData = JournalEntryData(
-            50, [CurrencyData("USD", [self.e_r_or1d, self.e_r_or4d],
-                              [self.e_r_or1c, self.e_r_or4c])])
-        self.v_r_or2: JournalEntryData = JournalEntryData(
-            30, [CurrencyData("USD", [self.e_r_or2d, self.e_r_or3d],
-                              [self.e_r_or2c, self.e_r_or3c])])
-        self.v_p_or1: JournalEntryData = JournalEntryData(
-            40, [CurrencyData("USD", [self.e_p_or1d, self.e_p_or4d],
-                              [self.e_p_or1c, self.e_p_or4c])])
-        self.v_p_or2: JournalEntryData = JournalEntryData(
-            20, [CurrencyData("USD", [self.e_p_or2d, self.e_p_or3d],
-                              [self.e_p_or2c, self.e_p_or3c])])
-
-        self.__add_journal_entry(self.v_r_or1)
-        self.__add_journal_entry(self.v_r_or2)
-        self.__add_journal_entry(self.v_p_or1)
-        self.__add_journal_entry(self.v_p_or2)
-
-        # Receivable offset items
-        self.e_r_of1d, self.e_r_of1c = couple(
-            "Accountant", "500", Accounts.CASH, Accounts.RECEIVABLE)
-        self.e_r_of1c.original_line_item = self.e_r_or1d
-        self.e_r_of2d, self.e_r_of2c = couple(
-            "Accountant", "200", Accounts.CASH, Accounts.RECEIVABLE)
-        self.e_r_of2c.original_line_item = self.e_r_or1d
-        self.e_r_of3d, self.e_r_of3c = couple(
-            "Accountant", "100", Accounts.CASH, Accounts.RECEIVABLE)
-        self.e_r_of3c.original_line_item = self.e_r_or1d
-        self.e_r_of4d, self.e_r_of4c = couple(
-            "Toy", "240", Accounts.CASH, Accounts.RECEIVABLE)
-        self.e_r_of4c.original_line_item = self.e_r_or2d
-        self.e_r_of5d, self.e_r_of5c = couple(
-            "Interest", "3.4", Accounts.CASH, Accounts.RECEIVABLE)
-        self.e_r_of5c.original_line_item = self.e_r_or4d
-
-        # Payable offset items
-        self.e_p_of1d, self.e_p_of1c = couple(
-            "Airplane", "800", Accounts.PAYABLE, Accounts.CASH)
-        self.e_p_of1d.original_line_item = self.e_p_or1c
-        self.e_p_of2d, self.e_p_of2c = couple(
-            "Airplane", "300", Accounts.PAYABLE, Accounts.CASH)
-        self.e_p_of2d.original_line_item = self.e_p_or1c
-        self.e_p_of3d, self.e_p_of3c = couple(
-            "Airplane", "100", Accounts.PAYABLE, Accounts.CASH)
-        self.e_p_of3d.original_line_item = self.e_p_or1c
-        self.e_p_of4d, self.e_p_of4c = couple(
-            "Phone", "400", Accounts.PAYABLE, Accounts.CASH)
-        self.e_p_of4d.original_line_item = self.e_p_or2c
-        self.e_p_of5d, self.e_p_of5c = couple(
-            "Envelop", "0.9", Accounts.PAYABLE, Accounts.CASH)
-        self.e_p_of5d.original_line_item = self.e_p_or4c
-
-        # Offset journal entries
-        self.v_r_of1: JournalEntryData = JournalEntryData(
-            25, [CurrencyData("USD", [self.e_r_of1d], [self.e_r_of1c])])
-        self.v_r_of2: JournalEntryData = JournalEntryData(
-            20, [CurrencyData("USD",
-                              [self.e_r_of2d, self.e_r_of3d, self.e_r_of4d],
-                              [self.e_r_of2c, self.e_r_of3c, self.e_r_of4c])])
-        self.v_r_of3: JournalEntryData = JournalEntryData(
-            15, [CurrencyData("USD", [self.e_r_of5d], [self.e_r_of5c])])
-        self.v_p_of1: JournalEntryData = JournalEntryData(
-            15, [CurrencyData("USD", [self.e_p_of1d], [self.e_p_of1c])])
-        self.v_p_of2: JournalEntryData = JournalEntryData(
-            10, [CurrencyData("USD",
-                              [self.e_p_of2d, self.e_p_of3d, self.e_p_of4d],
-                              [self.e_p_of2c, self.e_p_of3c, self.e_p_of4c])])
-        self.v_p_of3: JournalEntryData = JournalEntryData(
-            5, [CurrencyData("USD", [self.e_p_of5d], [self.e_p_of5c])])
-
-        self.__add_journal_entry(self.v_r_of1)
-        self.__add_journal_entry(self.v_r_of2)
-        self.__add_journal_entry(self.v_r_of3)
-        self.__add_journal_entry(self.v_p_of1)
-        self.__add_journal_entry(self.v_p_of2)
-        self.__add_journal_entry(self.v_p_of3)
-
-    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 JournalEntry
-        store_uri: str = "/accounting/journal-entries/store/transfer"
-
-        response: httpx.Response = self.client.post(
-            store_uri, data=journal_entry_data.new_form(self.csrf_token))
-        assert response.status_code == 302
-        journal_entry_id: int \
-            = match_journal_entry_detail(response.headers["Location"])
-        journal_entry_data.id = journal_entry_id
-        with self.app.app_context():
-            journal_entry: JournalEntry | None \
-                = db.session.get(JournalEntry, journal_entry_id)
-            assert journal_entry is not None
-            for i in range(len(journal_entry.currencies)):
-                for j in range(len(journal_entry.currencies[i].debit)):
-                    journal_entry_data.currencies[i].debit[j].id \
-                        = journal_entry.currencies[i].debit[j].id
-                for j in range(len(journal_entry.currencies[i].credit)):
-                    journal_entry_data.currencies[i].credit[j].id \
-                        = journal_entry.currencies[i].credit[j].id