fix(fusion_accounting_bank_rec): test factory adapts to V19 Community semantics

After Enterprise's account_accountant is uninstalled,
account.bank.statement.journal_id reverts to its V19 Community definition
\u2014 a read-only computed field derived from line_ids.journal_id. Direct
writes are silently dropped (which is what was happening: 55 tests
errored with 'null value in column journal_id' because the test's
statement had no journal, and the line factory was reading
statement.journal_id (False) and passing that to the line create).

Fix:
- make_bank_statement now bootstraps the statement with one zero-amount
  line carrying journal_id, so the computed journal_id resolves correctly.
- make_bank_line no longer routes journal through the statement \u2014
  journal_id is set directly on the line (which is V19 Community's
  intended path; lines can exist standalone without a statement).

This is a test-only change; runtime behaviour is unchanged. Real users
creating bank lines via the UI already use the correct path.

Made-with: Cursor

fusion_accounting_bank_rec/tests/_factories.py

@@ -29,30 +29,50 @@ def make_bank_journal(env, *, name='Test Bank', code=None):
 
 
 def make_bank_statement(env, *, journal=None, name='Test Statement', date_=None):
-    """Create a bank statement. Auto-creates a bank journal if not provided."""
+    """Create a bank statement.
+
+    NOTE: in V19 Community, ``account.bank.statement.journal_id`` is a
+    read-only computed field derived from ``line_ids.journal_id`` — direct
+    writes are silently dropped. Enterprise's ``account_accountant`` used to
+    override this to make it writable; without Enterprise we have to derive
+    the journal from a line. We attach a single token line at create time
+    (later removed/replaced by the test) to bootstrap the journal.
+    """
     journal = journal or make_bank_journal(env)
     return env['account.bank.statement'].create({
         'name': name,
-        'journal_id': journal.id,
         'date': date_ or date.today(),
+        'line_ids': [(0, 0, {
+            'journal_id': journal.id,
+            'date': date_ or date.today(),
+            'payment_ref': 'Statement bootstrap line',
+            'amount': 0.0,
+        })],
     })
 
 
 def make_bank_line(env, *, journal=None, statement=None, amount=100.00,
                    partner=None, memo='Test line', date_=None):
-    """Create a bank statement line. Creates statement if not provided.
+    """Create a bank statement line. Creates a journal (and optionally a
+    statement) if not provided.
 
-    Most-common factory in tests. Defaults give a $100 line with no partner."""
+    In V19 Community, lines can exist standalone — a statement is not
-    if not statement:
+    required. We create one only if the test explicitly passes ``statement=``.
-        statement = make_bank_statement(env, journal=journal, date_=date_)
+    """
-    return env['account.bank.statement.line'].create({
+    if statement and not journal:
-        'statement_id': statement.id,
+        journal = statement.journal_id
-        'journal_id': statement.journal_id.id,
+    if not journal:
+        journal = make_bank_journal(env)
+    vals = {
+        'journal_id': journal.id,
         'date': date_ or date.today(),
         'payment_ref': memo,
         'amount': amount,
         'partner_id': partner.id if partner else False,
-    })
+    }
+    if statement:
+        vals['statement_id'] = statement.id
+    return env['account.bank.statement.line'].create(vals)
 
 
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