usher-manage-stack/tests/FINANCIAL_WORKFLOW_TEST_PLAN.md

Financial Workflow System - Test Plan

Overview

This document outlines the complete testing strategy for the financial workflow system implementing the "會計管帳，出納管錢" (Accountant manages books, Cashier manages money) principle.

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Test Environment Setup

Prerequisites

# 1. Run setup script
./setup-financial-workflow.sh

# 2. Verify test users created
php artisan tinker
>>> User::where('email', 'like', '%@test.com')->pluck('email', 'name')

# 3. Check permissions
>>> Role::with('permissions')->get()

Test Users

Email	Password	Role	Purpose
cashier@test.com	password	finance_cashier	Test cashier operations
accountant@test.com	password	finance_accountant	Test accountant operations
chair@test.com	password	finance_chair	Test chair approvals
requester@test.com	password	finance_requester	Test document creation

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1. Manual Testing Checklist

1.1 Stage 1: Approval Workflow

Small Amount (< 5,000) - Cashier → Accountant

• Step 1: Login as requester@test.com

  • Navigate to /admin/finance-documents/create
  • Create document with:
    • Title: "小額報銷測試"
    • Amount: 3,000
    • Request Type: expense_reimbursement
    • Upload attachment
  • Verify document created with status "pending"
  • Verify amount_tier automatically set to "small"

• Step 2: Login as cashier@test.com

  • Navigate to /admin/finance-documents
  • Find pending document
  • Click "Approve"
  • Verify status changed to "approved_cashier"
  • Verify email sent to accountant

• Step 3: Login as accountant@test.com

  • View document
  • Click "Approve"
  • Verify status changed to "approved_accountant"
  • Verify message shows "小額申請審核完成，可以製作付款單"
  • Verify "Create Payment Order" button appears

Medium Amount (5,000-50,000) - Cashier → Accountant → Chair

• Step 1: Create document with amount: 25,000
• Step 2: Cashier approves
• Step 3: Accountant approves
  • Verify message shows "已送交理事長審核"
• Step 4: Login as chair@test.com
  • Approve document
  • Verify status changed to "approved_chair"
  • Verify message shows "審核流程完成"

Large Amount (> 50,000) - Cashier → Accountant → Chair → Board

• Step 1: Create document with amount: 75,000
• Step 2-4: Complete cashier, accountant, chair approvals
• Step 5: Verify requires_board_meeting flag is true
• Step 6: Verify message shows "大額申請仍需理事會核准"

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1.2 Stage 2: Payment Workflow

Create Payment Order (Accountant)

• Step 1: Login as accountant@test.com
• Step 2: Navigate to approved document
• Step 3: Click "製作付款單"
• Step 4: Fill payment order form:
  • Payee Name: "Test Vendor"
  • Payment Method: "bank_transfer"
  • Bank Name: "Test Bank"
  • Bank Code: "007"
  • Account Number: "1234567890"
  • Amount: (auto-filled from document)
  • Notes: "測試付款單"
• Step 5: Submit form
• Step 6: Verify:
  • Payment order created with unique number (PO-YYYYMMDD-####)
  • Status is "pending_verification"
  • finance_document updated with payment_order_created_at
  • Redirect to payment order show page

Verify Payment Order (Cashier)

• Step 1: Login as cashier@test.com
• Step 2: Navigate to /admin/payment-orders
• Step 3: Find pending payment order
• Step 4: Click to view details
• Step 5: Review payment information
• Step 6: Option A - Approve:
  • Enter verification notes
  • Click "通過覆核"
  • Verify status changed to "verified"
  • Verify execution form appears
• Step 7: Option B - Reject:
  • Enter rejection reason
  • Click "駁回"
  • Verify status changed to "cancelled"

Execute Payment (Cashier)

• Step 1: With verified payment order
• Step 2: Fill execution form:
  • Transaction Reference: "TXN-2025-001"
  • Upload payment receipt (PDF/image)
  • Execution notes: "已完成轉帳"
• Step 3: Click "確認執行付款"
• Step 4: Verify:
  • Status changed to "executed"
  • Execution status is "completed"
  • Receipt can be downloaded
  • finance_document updated with payment_executed_at

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1.3 Stage 3: Recording Workflow

Cashier Ledger Entry

• Step 1: Login as cashier@test.com
• Step 2: Navigate to /admin/cashier-ledger/create
• Step 3: Fill form:
  • Finance Document: (select executed payment)
  • Entry Date: (today)
  • Entry Type: "payment"
  • Payment Method: "bank_transfer"
  • Bank Account: "Main Account"
  • Amount: (from payment order)
  • Receipt Number: "RCP-001"
  • Transaction Reference: (from payment order)
  • Notes: "記錄付款"
• Step 4: Submit form
• Step 5: Verify:
  • Entry created
  • Balance_before calculated from previous entry
  • Balance_after = balance_before - amount
  • finance_document updated with cashier_ledger_entry_id

Accounting Transaction (Accountant)

• Step 1: Login as accountant@test.com
• Step 2: Navigate to /admin/transactions/create
• Step 3: Create accounting entry with debit/credit
• Step 4: Link to finance document
• Step 5: Verify transaction recorded

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1.4 Stage 4: Reconciliation Workflow

Prepare Bank Reconciliation (Cashier)

• Step 1: Login as cashier@test.com
• Step 2: Navigate to /admin/bank-reconciliations/create
• Step 3: Fill reconciliation form:
  • Reconciliation Month: "2025-11"
  • Bank Statement Balance: 500,000
  • Bank Statement Date: 2025-11-30
  • Upload bank statement (PDF)
  • System Book Balance: (auto-calculated from ledger)
• Step 4: Add outstanding items:
  • Outstanding checks: [{"amount": 5000, "check_number": "CHK-001"}]
  • Deposits in transit: [{"amount": 10000, "date": "2025-11-29"}]
  • Bank charges: [{"amount": 50, "description": "Service fee"}]
• Step 5: Submit form
• Step 6: Verify:
  • Reconciliation created
  • Adjusted balance calculated correctly
  • Discrepancy detected if amounts don't match
  • Status based on discrepancy

Review Bank Reconciliation (Accountant)

• Step 1: Login as accountant@test.com
• Step 2: Navigate to pending reconciliation
• Step 3: Review outstanding items
• Step 4: Click "Review"
• Step 5: Verify reviewed_at timestamp set

Approve Bank Reconciliation (Chair)

• Step 1: Login as chair@test.com
• Step 2: Navigate to reviewed reconciliation
• Step 3: Click "Approve"
• Step 4: Verify:
  • Status changed to "completed" or "discrepancy"
  • Approved_at timestamp set

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2. Automated Tests

2.1 Feature Tests

Create file: tests/Feature/FinancialWorkflowTest.php

<?php

namespace Tests\Feature;

use Tests\TestCase;
use App\Models\User;
use App\Models\FinanceDocument;
use App\Models\PaymentOrder;
use App\Models\CashierLedgerEntry;
use App\Models\BankReconciliation;
use Illuminate\Foundation\Testing\RefreshDatabase;
use Spatie\Permission\Models\Role;

class FinancialWorkflowTest extends TestCase
{
    use RefreshDatabase;

    protected function setUp(): void
    {
        parent::setUp();
        $this->seed(FinancialWorkflowPermissionsSeeder::class);
    }

    /** @test */
    public function small_amount_workflow_completes_without_chair()
    {
        // Create users
        $cashier = User::factory()->create();
        $accountant = User::factory()->create();
        $requester = User::factory()->create();

        $cashier->assignRole('finance_cashier');
        $accountant->assignRole('finance_accountant');
        $requester->assignRole('finance_requester');

        // Step 1: Requester submits
        $document = FinanceDocument::create([
            'submitted_by_user_id' => $requester->id,
            'title' => 'Small Expense',
            'amount' => 3000,
            'request_type' => 'expense_reimbursement',
            'status' => 'pending',
            'submitted_at' => now(),
        ]);

        $document->amount_tier = $document->determineAmountTier();
        $document->save();

        $this->assertEquals('small', $document->amount_tier);

        // Step 2: Cashier approves
        $this->actingAs($cashier)
            ->post(route('admin.finance.approve', $document))
            ->assertRedirect();

        $document->refresh();
        $this->assertEquals('approved_cashier', $document->status);

        // Step 3: Accountant approves
        $this->actingAs($accountant)
            ->post(route('admin.finance.approve', $document))
            ->assertRedirect();

        $document->refresh();
        $this->assertEquals('approved_accountant', $document->status);
        $this->assertTrue($document->isApprovalStageComplete());
    }

    /** @test */
    public function medium_amount_requires_chair_approval()
    {
        // Similar test for medium amount...
    }

    /** @test */
    public function accountant_can_create_payment_order()
    {
        // Test payment order creation...
    }

    /** @test */
    public function cashier_can_verify_payment_order()
    {
        // Test payment verification...
    }

    /** @test */
    public function cashier_can_execute_payment()
    {
        // Test payment execution...
    }

    /** @test */
    public function cashier_ledger_calculates_balance_correctly()
    {
        // Test balance calculation...
    }

    /** @test */
    public function bank_reconciliation_detects_discrepancy()
    {
        // Test discrepancy detection...
    }
}

2.2 Unit Tests

Create file: tests/Unit/PaymentOrderTest.php

<?php

namespace Tests\Unit;

use Tests\TestCase;
use App\Models\PaymentOrder;
use Illuminate\Foundation\Testing\RefreshDatabase;

class PaymentOrderTest extends TestCase
{
    use RefreshDatabase;

    /** @test */
    public function generates_unique_payment_order_number()
    {
        $number1 = PaymentOrder::generatePaymentOrderNumber();
        $number2 = PaymentOrder::generatePaymentOrderNumber();

        $this->assertStringStartsWith('PO-', $number1);
        $this->assertStringStartsWith('PO-', $number2);
        $this->assertNotEquals($number1, $number2);
    }

    /** @test */
    public function can_be_verified_when_pending()
    {
        $order = PaymentOrder::factory()->create([
            'status' => 'pending_verification',
            'verification_status' => 'pending',
        ]);

        $this->assertTrue($order->canBeVerifiedByCashier());
    }

    /** @test */
    public function cannot_be_verified_when_already_verified()
    {
        $order = PaymentOrder::factory()->create([
            'status' => 'verified',
            'verification_status' => 'approved',
        ]);

        $this->assertFalse($order->canBeVerifiedByCashier());
    }

    /** @test */
    public function can_be_executed_when_verified_and_approved()
    {
        $order = PaymentOrder::factory()->create([
            'status' => 'verified',
            'verification_status' => 'approved',
            'execution_status' => 'pending',
        ]);

        $this->assertTrue($order->canBeExecuted());
    }
}

2.3 Integration Tests

/** @test */
public function complete_workflow_from_document_to_reconciliation()
{
    // 1. Create and approve document
    // 2. Create payment order
    // 3. Verify payment order
    // 4. Execute payment
    // 5. Record in cashier ledger
    // 6. Create accounting transaction
    // 7. Perform bank reconciliation
    // Assert all steps completed successfully
}

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3. Permission Tests

Test Permission Enforcement

/** @test */
public function non_cashier_cannot_verify_payment()
{
    $accountant = User::factory()->create();
    $accountant->assignRole('finance_accountant');

    $order = PaymentOrder::factory()->create([
        'status' => 'pending_verification',
    ]);

    $this->actingAs($accountant)
        ->post(route('admin.payment-orders.verify', $order))
        ->assertForbidden();
}

/** @test */
public function non_accountant_cannot_create_payment_order()
{
    $cashier = User::factory()->create();
    $cashier->assignRole('finance_cashier');

    $document = FinanceDocument::factory()->create([
        'status' => 'approved_accountant',
    ]);

    $this->actingAs($cashier)
        ->post(route('admin.payment-orders.store', $document), [
            'payee_name' => 'Test',
            'payment_amount' => 1000,
            'payment_method' => 'cash',
        ])
        ->assertForbidden();
}

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4. Edge Cases and Error Handling

Test Cases

• Cannot approve already approved document
• Cannot verify already verified payment order
• Cannot execute payment without verification
• Cannot create payment order for unapproved document
• Balance calculation with negative balance
• Bank reconciliation with exact match (no discrepancy)
• Bank reconciliation with large discrepancy
• File upload size limits
• Invalid file types
• Missing required fields
• Concurrent access to same document
• Cancelling executed payment order (should fail)

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5. Performance Tests

Load Testing Checklist

• Create 1,000 finance documents
• Create 1,000 payment orders
• Create 10,000 ledger entries
• Test pagination performance
• Test search/filter performance
• Test balance calculation with large datasets
• Test bank reconciliation with many outstanding items

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6. Security Tests

Security Checklist

• SQL injection in search filters
• XSS in notes fields
• CSRF token validation
• File upload security (malicious files)
• Path traversal in file downloads
• Authorization bypass attempts
• Rate limiting on sensitive operations

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7. User Acceptance Testing (UAT)

UAT Checklist

• UI is intuitive and easy to navigate
• Error messages are clear and helpful
• Success messages provide adequate feedback
• Forms validate input properly
• Tables display data correctly
• Pagination works smoothly
• Filters work as expected
• File uploads work reliably
• Downloads work correctly
• Email notifications are received
• Mobile responsiveness (if applicable)

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8. Regression Testing

After Each Change

• Run all automated tests
• Test complete workflow manually
• Verify no existing functionality broken
• Check database integrity
• Verify audit logs still working

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Test Execution Log

Date	Tester	Test Section	Status	Notes

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Bugs/Issues Tracker

ID	Priority	Description	Steps to Reproduce	Status	Fixed By

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Sign-off

• All manual tests passed
• All automated tests passing
• Performance acceptable
• Security verified
• UAT completed
• Documentation complete

Tested by: ________________ Date: ________________ Approved by: ________________ Date: ________________