feat: add alternative chart of accounts

[HKuz]

21

• [x] lay out logic to amend standard COA accounts or create a new COA (either IFRS or Farm) for a given company depending on a chart_template parameter. Code uses similar flow from the chart of accounts importer to delete company accounts, un-set any linked accounts, build the COA, then re-set some default accounts. But instead of using the COA importer pattern of a CSV or Excel file, code replicates how the verified/unverified alternative COAs (see erpnext.accounts.doctype.account.chart_of_accounts folder) are loaded via a JSON file
• [x] Depending on where they're called from update some function signature changes
• [x] add special app-specific accounts for Electronic Payments (if in installed apps)
• [x] add validation to check that the values in any Account links are valid
• [x] create the IFRS json file Copy IFRS JSON file from Stonecrop
• [x] reformat Farm COA json file

[HKuz]

I'm opening this up for feedback. For testing, I ended up creating a dummy ERPNext app that I installed on a fresh version-15 bench/site, pip-installed my branch of test_utils into the environment, then ran a simplified tests/setup script to check creation of each different option for the COA. Full instructions in the README if that's something that could help anyone else.

For the IFRS COA, it generally used the Stonecrop example with a few modifications:

• I included a handful of accounts ERPNext seems to like to have, such as "Expenses Included in Valuation" and "Stock Adjustment", however I'm not familiar enough with IFRS accounting to know if a "Stock Received But Not Billed" liability should be in there
• Section 6 is "Non-Operating Income/Expenses", I ended up layering them into their respective "Revenue" or "Expense" root accounts, but with 6.XX numbering (expenses use even 6.2/6.4/etc numbers, revenue uses odd 6.1/6.3/etc numbers). Section 7 seems to be for intercompany accounting - those have been left out here
• For both Farm and IFRS, I ran the same code as Chart of Accounts Importer to set a handful of default accounts, but the user would need to go in and set/review the rest

The way the functions are called is open for discussion. Currently, the way things work is that the setup_complete args still need to specify either "Standard with Numbers" or "Standard", then if you want to install an alternative COA ("Farm" or "IFRS"), that's specified in create_test_data. The COA is created before settings are defined since settings needs the default bank account for the company in place.

I included the create_bank_and_bank_account code in this feature, but I left out the Mode of Payment stuff (the "ACH/EFT" option needs the app to have a Mode of Payment Type of "Electronic" in place to work, which is app-specific). I did include the special Electronic Payments account creation code, but given it's app-specific (and assumes "Standard with Numbers" option) I can remove that if we want.

Example setup.py script to run this code:

# other frappe/erpnext imports

from test_utils.utils.chart_of_accounts import setup_chart_of_accounts, create_bank_and_bank_account

def before_test():
    frappe.clear_cache()
    today = frappe.utils.getdate()
    setup_complete(
        {
            "currency": "USD",
            "full_name": "Administrator",
            "company_name": "Chelsea Fruit Co",
            "timezone": "America/New_York",
            "company_abbr": "CFC",
            "domains": ["Distribution"],
            "country": "United States",
            "fy_start_date": today.replace(month=1, day=1).isoformat(),
            "fy_end_date": today.replace(month=12, day=31).isoformat(),
            "language": "english",
            "company_tagline": "Chelsea Fruit Co",
            "email": "support@agritheory.dev",
            "password": "admin",
            "chart_of_accounts": "Standard with Numbers",  # should be either Standard or Standard with Numbers
            "bank_account": "Primary Checking",
        }
    )
    # enable_all_roles_and_domains()
    set_defaults_for_tests()
    frappe.db.commit()
    create_test_data()
    for modu in frappe.get_all("Module Onboarding"):
        frappe.db.set_value("Module Onboarding", modu, "is_complete", 1)
    frappe.set_value("Website Settings", "Website Settings", "home_page", "login")
    frappe.db.commit()

def create_test_data():
    today = frappe.utils.getdate()

    chart_of_accounts = "IFRS"  # if None, defaults to "Standard with Numbers", otherwise where to specify "Farm" or "IFRS"
    company = frappe.defaults.get_defaults().get("company")
    setup_chart_of_accounts(company=company, chart_template=chart_of_accounts)

    settings = frappe._dict(
        {
            "day": today.replace(month=1, day=1),
            "company": company,
            "company_account": frappe.get_value(  # Needs the COA set up to grab this account
                "Account",
                {
                    "account_type": "Bank",
                    "company": company,
                    "is_group": 0,
                },
            ),
            "warehouse": frappe.get_value(
                "Warehouse",
                {
                    "warehouse_name": "Finished Goods",
                    "company": company,
                },
            ),
        }
    )

    create_bank_and_bank_account(settings)