Added a test for the first part of the close, will add more tomorrow.

test/services/financial_year_close_test.rb

@@ -0,0 +1,98 @@
+require 'test_helper'
+
+class FinancialYearCloseTest < ActiveSupport::TestCase
+  setup do
+    JournalEntry.update_all(state: :draft)
+    JournalEntry.update_all(printed_on: Date.today)
+    JournalEntryItem.update_all(bank_statement_letter: "")
+    JournalEntryItem.update_all(state: :draft)
+    OutgoingPayment.update_all(list_id: nil)
+    TaxDeclaration.update_all(state: :draft)
+    Version.delete_all
+    Regularization.destroy_all
+    TaxDeclaration.destroy_all
+    OutgoingPaymentList.destroy_all
+    OutgoingPayment.destroy_all
+    Payslip.destroy_all
+    PayslipNature.destroy_all
+    FixedAssetDepreciation.destroy_all
+    Inventory.destroy_all
+    AccountBalance.destroy_all
+    JournalEntry.destroy_all
+    Deposit.destroy_all
+    IncomingPayment.destroy_all
+    IncomingPaymentMode.destroy_all
+    OutgoingPaymentMode.destroy_all
+    BankStatement.destroy_all
+    Parcel.update_all(state: :draft)
+    Parcel.destroy_all
+    ParcelItem.destroy_all
+    Sale.update_all(state: :draft)
+    Sale.destroy_all
+    Purchase.update_all(state: :draft)
+    Purchase.destroy_all
+    InterventionParticipation.destroy_all
+    EventParticipation.destroy_all
+    Contract.destroy_all
+    Product.update_all(tracking_id: nil)
+    Tracking.destroy_all
+    Delivery.destroy_all
+    PurchaseAffair.destroy_all
+    Subscription.destroy_all
+    Gap.destroy_all
+    EntityLink.destroy_all
+    EntityAddress.destroy_all
+    Entity.where.not(id: Entity.of_company.id).destroy_all
+    ProductNatureCategoryTaxation.destroy_all
+    Tax.destroy_all
+    Analysis.destroy_all
+    InterventionOutput.update_all(product_id: nil)
+    InterventionProductParameter.destroy_all
+    InterventionParameter.destroy_all
+    Intervention.destroy_all
+    Issue.destroy_all
+    ActivityProduction.destroy_all
+    Product.destroy_all
+    ProductNatureVariant.destroy_all
+    ProductNature.destroy_all
+    ProductNatureCategory.destroy_all
+    PurchaseItem.destroy_all
+    SaleItem.destroy_all
+    Loan.destroy_all
+    Cash.destroy_all
+    FinancialYear.destroy_all
+    Account.destroy_all
+
+    @dumpster_account = Account.create!(name: 'TestDumpster', number: '00000')
+    @dumpster_journal = Journal.create!(name: 'Dumpster journal', code: 'DMPTST')
+    @beginning = (Date.today - 1.month).beginning_of_month
+    @end = (Date.today - 1.month).end_of_month
+    @year = FinancialYear.create!(started_on: @beginning, stopped_on: @end)
+    @profits = Account.create!(name: 'FinancialYear result profit', number: '120')
+    @losses = Account.create!(name: 'FinancialYear result loss', number: '129')
+  end
+
+  test 'products & expenses balance' do
+    result = Journal.create!(name: 'Results TEST', code: 'RSTST', nature: :result)
+    test_account = Account.create!(name: 'Test601x', number: '6012')
+    JournalEntry.create!(journal: @dumpster_journal, printed_on:  @beginning + 2.days, items_attributes: [
+      {
+        name: 'Debit',
+        account: test_account,
+        real_debit: 5000
+      },
+      {
+        name: 'Credit',
+        account: @dumpster_account,
+        real_credit: 5000
+      }
+    ])
+    JournalEntry.find_each { |je| je.update(state: :confirmed) }
+    close = FinancialYearClose.new(@year, @year.stopped_on, result_journal: result)
+    close.execute
+
+    assert_equal 2, JournalEntry.count
+    assert_equal 0, test_account.journal_entry_items.sum('debit - credit')
+    assert_equal 5000, @losses.journal_entry_items.sum('debit - credit')
+  end
+end