From af3def0e2e22a60a37c4deecda73543d6054c5a8 Mon Sep 17 00:00:00 2001
From: Sylvain <sylvain@sleede.com>
Date: Fri, 18 Nov 2022 16:42:11 +0100
Subject: [PATCH] (feat) save the accounting data in DB

Previously, the accounting data were built on demand,
extracting the data from the invoices on-the-fly.
This is intended to be used only once in a while, so there was
no performance issue with that.
Now, we want those data to be accessed from the OpenAPI,
so building them on-the-fly would be very much
intensive and resouces heavy. So we build them each nights
using a scheduled worker and save them in the database
---
 .../api/profile_custom_fields_controller.rb   |   3 +-
 .../javascript/api/profile-custom-field.ts    |   7 +-
 .../components/user/user-profile-form.tsx     |   7 +-
 .../javascript/models/profile-custom-field.ts |   6 +
 app/models/accounting_line.rb                 |   8 +
 app/models/invoice.rb                         |   2 +
 app/models/invoicing_profile.rb               |  11 +-
 app/models/profile_custom_field.rb            |   5 +-
 app/models/user_profile_custom_field.rb       |   3 +
 .../accounting/accounting_code_service.rb     |   4 +-
 .../accounting/accounting_export_service.rb   | 135 +----
 app/services/accounting/accounting_service.rb | 140 +++++
 app/workers/accounting_export_worker.rb       |   2 +-
 app/workers/accounting_worker.rb              |  11 +
 config/locales/en.yml                         |  15 +-
 config/schedule.yml                           |  18 +-
 .../20221118092948_create_accounting_lines.rb |  24 +
 db/schema.rb                                  |  39 +-
 test/fixtures/accounting_lines.yml            | 544 ++++++++++++++++++
 .../exports/accounting_export_test.rb         |  16 +-
 20 files changed, 842 insertions(+), 158 deletions(-)
 create mode 100644 app/models/accounting_line.rb
 create mode 100644 app/services/accounting/accounting_service.rb
 create mode 100644 app/workers/accounting_worker.rb
 create mode 100644 db/migrate/20221118092948_create_accounting_lines.rb
 create mode 100644 test/fixtures/accounting_lines.yml

diff --git a/app/controllers/api/profile_custom_fields_controller.rb b/app/controllers/api/profile_custom_fields_controller.rb
index 1d45e5985..7179b47a2 100644
--- a/app/controllers/api/profile_custom_fields_controller.rb
+++ b/app/controllers/api/profile_custom_fields_controller.rb
@@ -1,13 +1,14 @@
 # frozen_string_literal: true
 
 # API Controller for resources of type ProfileCustomField
-# ProfileCustomFields are used to provide admin config user profile custom fields
+# ProfileCustomFields are fields configured by an admin, added to the user's profile
 class API::ProfileCustomFieldsController < API::ApiController
   before_action :authenticate_user!, except: :index
   before_action :set_profile_custom_field, only: %i[show update destroy]
 
   def index
     @profile_custom_fields = ProfileCustomField.all.order('id ASC')
+    @profile_custom_fields = @profile_custom_fields.where(actived: params[:actived]) if params[:actived].present?
   end
 
   def show; end
diff --git a/app/frontend/src/javascript/api/profile-custom-field.ts b/app/frontend/src/javascript/api/profile-custom-field.ts
index 0267dadd4..fc6a45a91 100644
--- a/app/frontend/src/javascript/api/profile-custom-field.ts
+++ b/app/frontend/src/javascript/api/profile-custom-field.ts
@@ -1,10 +1,11 @@
 import apiClient from './clients/api-client';
 import { AxiosResponse } from 'axios';
-import { ProfileCustomField } from '../models/profile-custom-field';
+import { ProfileCustomField, ProfileCustomFieldIndexFilters } from '../models/profile-custom-field';
+import ApiLib from '../lib/api';
 
 export default class ProfileCustomFieldAPI {
-  static async index (): Promise<Array<ProfileCustomField>> {
-    const res: AxiosResponse<Array<ProfileCustomField>> = await apiClient.get('/api/profile_custom_fields');
+  static async index (filters?: ProfileCustomFieldIndexFilters): Promise<Array<ProfileCustomField>> {
+    const res: AxiosResponse<Array<ProfileCustomField>> = await apiClient.get(`/api/profile_custom_fields${ApiLib.filtersToQuery(filters)}`);
     return res?.data;
   }
 
diff --git a/app/frontend/src/javascript/components/user/user-profile-form.tsx b/app/frontend/src/javascript/components/user/user-profile-form.tsx
index 71d66d9c8..842e3fd44 100644
--- a/app/frontend/src/javascript/components/user/user-profile-form.tsx
+++ b/app/frontend/src/javascript/components/user/user-profile-form.tsx
@@ -82,10 +82,9 @@ export const UserProfileForm: React.FC<UserProfileFormProps> = ({ action, size,
         if (cgu?.custom_asset_file_attributes) setTermsAndConditions(cgu);
       }).catch(error => onError(error));
     }
-    ProfileCustomFieldAPI.index().then(data => {
-      const fData = data.filter(f => f.actived);
-      setProfileCustomFields(fData);
-      const userProfileCustomFields = fData.map(f => {
+    ProfileCustomFieldAPI.index({ actived: true }).then(data => {
+      setProfileCustomFields(data);
+      const userProfileCustomFields = data.map(f => {
         const upcf = user?.invoicing_profile_attributes?.user_profile_custom_fields_attributes?.find(uf => uf.profile_custom_field_id === f.id);
         return upcf || {
           value: '',
diff --git a/app/frontend/src/javascript/models/profile-custom-field.ts b/app/frontend/src/javascript/models/profile-custom-field.ts
index c1e8ca2fa..0389074b4 100644
--- a/app/frontend/src/javascript/models/profile-custom-field.ts
+++ b/app/frontend/src/javascript/models/profile-custom-field.ts
@@ -1,6 +1,12 @@
+import { ApiFilter } from './api';
+
 export interface ProfileCustomField {
   id: number,
   label: string,
   required: boolean,
   actived: boolean
 }
+
+export interface ProfileCustomFieldIndexFilters extends ApiFilter {
+  actived?: boolean
+}
diff --git a/app/models/accounting_line.rb b/app/models/accounting_line.rb
new file mode 100644
index 000000000..2f94fa990
--- /dev/null
+++ b/app/models/accounting_line.rb
@@ -0,0 +1,8 @@
+# frozen_string_literal: false
+
+# Stores an accounting datum related to an invoice, matching the French accounting system (PCG).
+# Accounting data are configured by settings starting with accounting_* and by AdvancedAccounting
+class AccountingLine < ApplicationRecord
+  belongs_to :invoice
+  belongs_to :invoicing_profile
+end
diff --git a/app/models/invoice.rb b/app/models/invoice.rb
index 888a5ec26..a59e2c2a6 100644
--- a/app/models/invoice.rb
+++ b/app/models/invoice.rb
@@ -18,6 +18,8 @@ class Invoice < PaymentDocument
   has_one :payment_gateway_object, as: :item, dependent: :destroy
   belongs_to :operator_profile, class_name: 'InvoicingProfile'
 
+  has_many :accounting_lines, dependent: :destroy
+
   delegate :user, to: :invoicing_profile
 
   before_create :add_environment
diff --git a/app/models/invoicing_profile.rb b/app/models/invoicing_profile.rb
index 4db85f2de..3edcee79e 100644
--- a/app/models/invoicing_profile.rb
+++ b/app/models/invoicing_profile.rb
@@ -17,17 +17,20 @@ class InvoicingProfile < ApplicationRecord
 
   has_many :history_values, dependent: :nullify
 
-  has_many :operated_invoices, foreign_key: :operator_profile_id, class_name: 'Invoice', dependent: :nullify
-  has_many :operated_payment_schedules, foreign_key: :operator_profile_id, class_name: 'PaymentSchedule', dependent: :nullify
+  has_many :operated_invoices, foreign_key: :operator_profile_id, class_name: 'Invoice', dependent: :nullify, inverse_of: :operator_profile
+  has_many :operated_payment_schedules, foreign_key: :operator_profile_id, class_name: 'PaymentSchedule',
+                                        dependent: :nullify, inverse_of: :operator_profile
 
-  has_many :user_profile_custom_fields
+  has_many :user_profile_custom_fields, dependent: :destroy
   has_many :profile_custom_fields, through: :user_profile_custom_fields
   accepts_nested_attributes_for :user_profile_custom_fields, allow_destroy: true
 
+  has_many :accounting_lines, dependent: :destroy
+
   validates :address, presence: true, if: -> { Setting.get('address_required') }
 
   def full_name
     # if first_name or last_name is nil, the empty string will be used as a temporary replacement
-    (first_name || '').humanize.titleize + ' ' + (last_name || '').humanize.titleize
+    "#{(first_name || '').humanize.titleize} #{(last_name || '').humanize.titleize}"
   end
 end
diff --git a/app/models/profile_custom_field.rb b/app/models/profile_custom_field.rb
index fef31c580..4620fe9b0 100644
--- a/app/models/profile_custom_field.rb
+++ b/app/models/profile_custom_field.rb
@@ -1,4 +1,7 @@
+# frozen_string_literal: true
+
+# ProfileCustomFields are customer fields, configured by an admin, added to the user's profile
 class ProfileCustomField < ApplicationRecord
-  has_many :user_profile_custom_fields
+  has_many :user_profile_custom_fields, dependent: :destroy
   has_many :invoicing_profiles, through: :user_profile_custom_fields
 end
diff --git a/app/models/user_profile_custom_field.rb b/app/models/user_profile_custom_field.rb
index b98c65c82..68a202e6a 100644
--- a/app/models/user_profile_custom_field.rb
+++ b/app/models/user_profile_custom_field.rb
@@ -1,3 +1,6 @@
+# frozen_string_literal: true
+
+# UserProfileCustomField store values for custom fields per user's profile
 class UserProfileCustomField < ApplicationRecord
   belongs_to :invoicing_profile
   belongs_to :profile_custom_field
diff --git a/app/services/accounting/accounting_code_service.rb b/app/services/accounting/accounting_code_service.rb
index 1a8fe838c..060b3a5cc 100644
--- a/app/services/accounting/accounting_code_service.rb
+++ b/app/services/accounting/accounting_code_service.rb
@@ -57,7 +57,7 @@ class Accounting::AccountingCodeService
       raise ArgumentError('invalid section') unless %i[code analytical_section].include?(section)
 
       if type == :code
-        item_code = Setting.get('advanced_accounting') ? invoice_item.object.plan.advanced_accounting.send(section) : nil
+        item_code = Setting.get('advanced_accounting') ? invoice_item.object.plan.advanced_accounting&.send(section) : nil
         return Setting.get('accounting_subscription_code') if item_code.nil? && section == :code
 
         item_code
@@ -71,7 +71,7 @@ class Accounting::AccountingCodeService
       raise ArgumentError('invalid section') unless %i[code analytical_section].include?(section)
 
       if type == :code
-        item_code = Setting.get('advanced_accounting') ? invoice_item.object.orderable.advanced_accounting.send(section) : nil
+        item_code = Setting.get('advanced_accounting') ? invoice_item.object.orderable.advanced_accounting&.send(section) : nil
         return Setting.get('accounting_Product_code') if item_code.nil? && section == :code
 
         item_code
diff --git a/app/services/accounting/accounting_export_service.rb b/app/services/accounting/accounting_export_service.rb
index 61d54fcf0..df35f7d65 100644
--- a/app/services/accounting/accounting_export_service.rb
+++ b/app/services/accounting/accounting_export_service.rb
@@ -7,8 +7,7 @@ module Accounting; end
 class Accounting::AccountingExportService
   include ActionView::Helpers::NumberHelper
 
-  attr_reader :encoding, :format, :separator, :journal_code, :date_format, :columns, :decimal_separator, :label_max_length,
-              :export_zeros
+  attr_reader :encoding, :format, :separator, :date_format, :columns, :decimal_separator, :label_max_length, :export_zeros
 
   def initialize(columns, encoding: 'UTF-8', format: 'CSV', separator: ';')
     @encoding = encoding
@@ -18,7 +17,6 @@ class Accounting::AccountingExportService
     @date_format = '%d/%m/%Y'
     @label_max_length = 50
     @export_zeros = false
-    @journal_code = Setting.get('accounting_journal_code') || ''
     @columns = columns
   end
 
@@ -32,11 +30,12 @@ class Accounting::AccountingExportService
   def export(start_date, end_date, file)
     # build CSV content
     content = header_row
-    invoices = Invoice.where('created_at >= ? AND created_at <= ?', start_date, end_date).order('created_at ASC')
-    invoices = invoices.where('total > 0') unless export_zeros
-    invoices.each do |i|
-      Rails.logger.debug { "processing invoice #{i.id}..." } unless Rails.env.test?
-      content << generate_rows(i)
+    lines = AccountingLine.where('date >= ? AND date <= ?', start_date, end_date)
+                          .order('date ASC')
+    lines = lines.joins(:invoice).where('invoices.total > 0') unless export_zeros
+    lines.each do |l|
+      Rails.logger.debug { "processing invoice #{l.invoice_id}..." } unless Rails.env.test?
+      content << "#{row(l)}\n"
     end
 
     # write content to file
@@ -53,138 +52,46 @@ class Accounting::AccountingExportService
     "#{row}\n"
   end
 
-  def generate_rows(invoice)
-    rows = client_rows(invoice) + items_rows(invoice)
-
-    vat = vat_row(invoice)
-    rows += "#{vat}\n" unless vat.nil?
-
-    rows
-  end
-
-  # Generate the "subscription" and "reservation" rows associated with the provided invoice
-  def items_rows(invoice)
-    rows = ''
-    %w[Subscription Reservation WalletTransaction StatisticProfilePrepaidPack OrderItem Error].each do |object_type|
-      items = invoice.invoice_items.filter { |ii| ii.object_type == object_type }
-      items.each do |item|
-        rows << "#{row(
-          invoice,
-          Accounting::AccountingCodeService.sales_account(item),
-          Accounting::AccountingCodeService.sales_account(item, type: :label),
-          item.net_amount / 100.00,
-          line_label: label(invoice)
-        )}\n"
-      end
-    end
-    rows
-  end
-
-  # Generate the "client" rows, which contains the debit to the client account, all taxes included
-  def client_rows(invoice)
-    rows = ''
-    invoice.payment_means.each do |details|
-      rows << row(
-        invoice,
-        Accounting::AccountingCodeService.client_account(details[:means]),
-        Accounting::AccountingCodeService.client_account(details[:means], type: :label),
-        details[:amount] / 100.00,
-        line_label: label(invoice),
-        debit_method: :debit_client,
-        credit_method: :credit_client
-      )
-      rows << "\n"
-    end
-    rows
-  end
-
-  # Generate the "VAT" row, which contains the credit to the VAT account, with VAT amount only
-  def vat_row(invoice)
-    total = invoice.invoice_items.map(&:net_amount).sum
-    # we do not render the VAT row if it was disabled for this invoice
-    return nil if total == invoice.total
-
-    row(
-      invoice,
-      Accounting::AccountingCodeService.vat_account,
-      Accounting::AccountingCodeService.vat_account(type: :label),
-      invoice.invoice_items.map(&:vat).map(&:to_i).reduce(:+) / 100.00,
-      line_label: label(invoice)
-    )
-  end
-
   # Generate a row of the export, filling the configured columns with the provided values
-  def row(invoice, account_code, account_label, amount, line_label: '', debit_method: :debit, credit_method: :credit)
+  def row(line)
     row = ''
     columns.each do |column|
       case column
       when 'journal_code'
-        row << journal_code.to_s
+        row << line.journal_code.to_s
       when 'date'
-        row << invoice.created_at&.strftime(date_format)
+        row << line.date&.strftime(date_format)
       when 'account_code'
-        row << account_code
+        row << line.account_code
       when 'account_label'
-        row << account_label
+        row << line.account_label
       when 'piece'
-        row << invoice.reference
+        row << line.invoice.reference
       when 'line_label'
-        row << line_label
+        row << label(line)
       when 'debit_origin', 'debit_euro'
-        row << method(debit_method).call(invoice, amount)
+        row << format_number(line.debit / 100.00)
       when 'credit_origin', 'credit_euro'
-        row << method(credit_method).call(invoice, amount)
+        row << format_number(line.credit / 100.00)
       when 'lettering'
         row << ''
       else
-        Rails.logger.debug { "Unsupported column: #{column}" }
+        Rails.logger.warn { "Unsupported column: #{column}" }
       end
       row << separator
     end
     row
   end
 
-  # Fill the value of the "debit" column: if the invoice is a refund, returns the given amount, returns 0 otherwise
-  def debit(invoice, amount)
-    avoir = invoice.is_a? Avoir
-    avoir ? format_number(amount) : '0'
-  end
-
-  # Fill the value of the "credit" column: if the invoice is a refund, returns 0, otherwise, returns the given amount
-  def credit(invoice, amount)
-    avoir = invoice.is_a? Avoir
-    avoir ? '0' : format_number(amount)
-  end
-
-  # Fill the value of the "debit" column for the client row: if the invoice is a refund, returns 0, otherwise, returns the given amount
-  def debit_client(invoice, amount)
-    credit(invoice, amount)
-  end
-
-  # Fill the value of the "credit" column, for the client row: if the invoice is a refund, returns the given amount, returns 0 otherwise
-  def credit_client(invoice, amount)
-    debit(invoice, amount)
-  end
-
   # Format the given number as a string, using the configured separator
   def format_number(num)
     number_to_currency(num, unit: '', separator: decimal_separator, delimiter: '', precision: 2)
   end
 
   # Create a text from the given invoice, matching the accounting software rules for the labels
-  def label(invoice)
-    name = "#{invoice.invoicing_profile.last_name} #{invoice.invoicing_profile.first_name}".tr separator, ''
-    reference = invoice.reference
-
-    items = invoice.subscription_invoice? ? [I18n.t('accounting_export.subscription')] : []
-    if invoice.main_item.object_type == 'Reservation'
-      items.push I18n.t("accounting_export.#{invoice.main_item.object.reservable_type}_reservation")
-    end
-    items.push I18n.t('accounting_export.wallet') if invoice.main_item.object_type == 'WalletTransaction'
-    items.push I18n.t('accounting_export.shop_order') if invoice.main_item.object_type == 'OrderItem'
-
-    summary = items.join(' + ')
-    res = "#{reference}, #{summary}"
-    "#{name.truncate(label_max_length - res.length)}, #{res}"
+  def label(line)
+    name = "#{line.invoicing_profile.last_name} #{line.invoicing_profile.first_name}".tr separator, ''
+    summary = line.summary
+    "#{name.truncate(label_max_length - summary.length)}, #{summary}"
   end
 end
diff --git a/app/services/accounting/accounting_service.rb b/app/services/accounting/accounting_service.rb
new file mode 100644
index 000000000..ffd45cfbb
--- /dev/null
+++ b/app/services/accounting/accounting_service.rb
@@ -0,0 +1,140 @@
+# frozen_string_literal: false
+
+# module definition
+module Accounting; end
+
+# Provides the routine to build the accounting data and save them in DB
+class Accounting::AccountingService
+  attr_reader :currency, :journal_code
+
+  def initialize
+    @currency = ENV.fetch('INTL_CURRENCY') { '' }
+    @journal_code = Setting.get('accounting_journal_code') || ''
+  end
+
+  def build(start_date, end_date)
+    # build accounting lines
+    lines = []
+    invoices = Invoice.where('created_at >= ? AND created_at <= ?', start_date, end_date).order('created_at ASC')
+    invoices.each do |i|
+      Rails.logger.debug { "processing invoice #{i.id}..." } unless Rails.env.test?
+      lines << generate_lines(i)
+    end
+    AccountingLine.create!(lines)
+  end
+
+  private
+
+  def generate_lines(invoice)
+    lines = client_lines(invoice) + items_lines(invoice)
+
+    vat = vat_line(invoice)
+    lines << vat unless vat.nil?
+
+    lines
+  end
+
+  # Generate the lines associated with the provided invoice, for the sales accounts
+  def items_lines(invoice)
+    lines = []
+    %w[Subscription Reservation WalletTransaction StatisticProfilePrepaidPack OrderItem Error].each do |object_type|
+      items = invoice.invoice_items.filter { |ii| ii.object_type == object_type }
+      items.each do |item|
+        lines << line(
+          invoice,
+          'item',
+          Accounting::AccountingCodeService.sales_account(item),
+          Accounting::AccountingCodeService.sales_account(item, type: :label),
+          item.net_amount,
+          analytical_code: Accounting::AccountingCodeService.sales_account(item, section: :analytical_section)
+        )
+      end
+    end
+    lines
+  end
+
+  # Generate the "client" lines, which contains the debit to the client account, all taxes included
+  def client_lines(invoice)
+    lines = []
+    invoice.payment_means.each do |details|
+      lines << line(
+        invoice,
+        'client',
+        Accounting::AccountingCodeService.client_account(details[:means]),
+        Accounting::AccountingCodeService.client_account(details[:means], type: :label),
+        details[:amount],
+        debit_method: :debit_client,
+        credit_method: :credit_client
+      )
+    end
+    lines
+  end
+
+  # Generate the "VAT" line, which contains the credit to the VAT account, with total VAT amount only
+  def vat_line(invoice)
+    vat_rate_groups = VatHistoryService.new.invoice_vat(invoice)
+    total_vat = vat_rate_groups.values.pluck(:total_vat).sum
+    # we do not render the VAT row if it was disabled for this invoice
+    return nil if total_vat.zero?
+
+    line(
+      invoice,
+      'vat',
+      Accounting::AccountingCodeService.vat_account,
+      Accounting::AccountingCodeService.vat_account(type: :label),
+      total_vat
+    )
+  end
+
+  # Generate a row of the export, filling the configured columns with the provided values
+  def line(invoice, line_type, account_code, account_label, amount, analytical_code: '', debit_method: :debit, credit_method: :credit)
+    {
+      line_type: line_type,
+      journal_code: journal_code,
+      date: invoice.created_at,
+      account_code: account_code,
+      account_label: account_label,
+      analytical_code: analytical_code,
+      invoice_id: invoice.id,
+      invoicing_profile_id: invoice.invoicing_profile_id,
+      debit: method(debit_method).call(invoice, amount),
+      credit: method(credit_method).call(invoice, amount),
+      currency: currency,
+      summary: summary(invoice)
+    }
+  end
+
+  # Fill the value of the "debit" column: if the invoice is a refund, returns the given amount, returns 0 otherwise
+  def debit(invoice, amount)
+    invoice.is_a?(Avoir) ? amount : 0
+  end
+
+  # Fill the value of the "credit" column: if the invoice is a refund, returns 0, otherwise, returns the given amount
+  def credit(invoice, amount)
+    invoice.is_a?(Avoir) ? 0 : amount
+  end
+
+  # Fill the value of the "debit" column for the client row: if the invoice is a refund, returns 0, otherwise, returns the given amount
+  def debit_client(invoice, amount)
+    credit(invoice, amount)
+  end
+
+  # Fill the value of the "credit" column, for the client row: if the invoice is a refund, returns the given amount, returns 0 otherwise
+  def credit_client(invoice, amount)
+    debit(invoice, amount)
+  end
+
+  # Create a text from the given invoice, matching the accounting software rules for the labels
+  def summary(invoice)
+    reference = invoice.reference
+
+    items = invoice.subscription_invoice? ? [I18n.t('accounting_summary.subscription_abbreviation')] : []
+    if invoice.main_item.object_type == 'Reservation'
+      items.push I18n.t("accounting_summary.#{invoice.main_item.object.reservable_type}_reservation_abbreviation")
+    end
+    items.push I18n.t('accounting_summary.wallet_abbreviation') if invoice.main_item.object_type == 'WalletTransaction'
+    items.push I18n.t('accounting_summary.shop_order_abbreviation') if invoice.main_item.object_type == 'OrderItem'
+
+    "#{reference}, #{items.join(' + ')}"
+  end
+end
diff --git a/app/workers/accounting_export_worker.rb b/app/workers/accounting_export_worker.rb
index a9e433b9c..7286708d0 100644
--- a/app/workers/accounting_export_worker.rb
+++ b/app/workers/accounting_export_worker.rb
@@ -1,6 +1,6 @@
 # frozen_string_literal: true
 
-# Asynchronously export the accounting data (Invoices & Avoirs) to an external accounting software
+# Asynchronously export the accounting data (AccountingLines) to an external accounting software
 class AccountingExportWorker
   include Sidekiq::Worker
 
diff --git a/app/workers/accounting_worker.rb b/app/workers/accounting_worker.rb
new file mode 100644
index 000000000..1a5f9578c
--- /dev/null
+++ b/app/workers/accounting_worker.rb
@@ -0,0 +1,11 @@
+# frozen_string_literal: true
+
+# Periodically build the accounting data (AccountingLine) from the Invoices & Avoirs
+class AccountingWorker
+  include Sidekiq::Worker
+
+  def perform
+    service = Accounting::AccountingService.new
+    service.build(DateTime.current.beginning_of_day, DateTime.current.end_of_day)
+  end
+end
diff --git a/config/locales/en.yml b/config/locales/en.yml
index 5b976887b..14058295f 100644
--- a/config/locales/en.yml
+++ b/config/locales/en.yml
@@ -158,13 +158,14 @@ en:
     credit_euro: "Euro credit"
     lettering: "Lettering"
     VAT: 'VAT'
-    subscription: "subscr."
-    Machine_reservation: "machine reserv."
-    Training_reservation: "training reserv."
-    Event_reservation: "event reserv."
-    Space_reservation: "space reserv."
-    wallet: "wallet"
-    shop_order: "shop order"
+  accounting_summary:
+    subscription_abbreviation: "subscr."
+    Machine_reservation_abbreviation: "machine reserv."
+    Training_reservation_abbreviation: "training reserv."
+    Event_reservation_abbreviation: "event reserv."
+    Space_reservation_abbreviation: "space reserv."
+    wallet_abbreviation: "wallet"
+    shop_order_abbreviation: "shop order"
   vat_export:
     start_date: "Start date"
     end_date: "End date"
diff --git a/config/schedule.yml b/config/schedule.yml
index b83e7d469..745c078eb 100644
--- a/config/schedule.yml
+++ b/config/schedule.yml
@@ -1,27 +1,27 @@
 subscription_expire_in_7_days:
-  cron: "0 0 * * *"
+  cron: "0 0 * * *" # every day, at midnight
   class: SubscriptionExpireWorker
   queue: default
   args: [7]
 
 subscription_is_expired:
-  cron: "0 23 * * *"
+  cron: "0 23 * * *" # every day, at 11pm
   class: SubscriptionExpireWorker
   queue: default
   args: [0]
 
 generate_statistic:
-  cron: "0 1 * * *"
+  cron: "0 1 * * *" # every day, at 1am
   class: StatisticWorker
   queue: default
 
 i_calendar_import:
-  cron: "0 * * * *"
+  cron: "0 * * * *" # every day, every hour
   class: ICalendarImportWorker
   queue: default
 
 reservation_reminder:
-  cron: "1 * * * *"
+  cron: "1 * * * *" # every day, every hour + 1 minute
   class: ReservationReminderWorker
   queue: default
 
@@ -35,11 +35,10 @@ free_disk_space:
   class: FreeDiskSpaceWorker
   queue: system
 
-# schedule a version check, every week at the current day+time
 # this will prevent that all the instances query the hub simultaneously
 <% h = DateTime.current - 1.minute %>
 version_check:
-  cron: <%="#{h.strftime('%M %H')} * * #{h.cwday}" %>
+  cron: <%="#{h.strftime('%M %H')} * * #{h.cwday}" %> # every week, at current day+time
   class: VersionCheckWorker
   queue: system
 
@@ -48,4 +47,9 @@ payment_schedule_item:
   class: PaymentScheduleItemWorker
   queue: default
 
+accounting_data:
+  cron: "0 0 * * *" # every day, at midnight
+  class: AccountingWorker
+  queue: default
+
 <%= PluginRegistry.insert_code('yml.schedule') %>
diff --git a/db/migrate/20221118092948_create_accounting_lines.rb b/db/migrate/20221118092948_create_accounting_lines.rb
new file mode 100644
index 000000000..f936d8979
--- /dev/null
+++ b/db/migrate/20221118092948_create_accounting_lines.rb
@@ -0,0 +1,24 @@
+# frozen_string_literal: true
+
+# From this migration we save the accounting lines in database rather than building them on-the-fly.
+# This will improve performance for API based requests
+class CreateAccountingLines < ActiveRecord::Migration[5.2]
+  def change
+    create_table :accounting_lines do |t|
+      t.string :line_type
+      t.string :journal_code
+      t.datetime :date
+      t.string :account_code
+      t.string :account_label
+      t.string :analytical_code
+      t.references :invoice, foreign_key: true, index: true
+      t.references :invoicing_profile, foreign_key: true, index: true
+      t.integer :debit
+      t.integer :credit
+      t.string :currency
+      t.string :summary
+
+      t.timestamps
+    end
+  end
+end
diff --git a/db/schema.rb b/db/schema.rb
index 261db0394..e1ecb1d70 100644
--- a/db/schema.rb
+++ b/db/schema.rb
@@ -19,8 +19,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
   enable_extension "unaccent"
 
   create_table "abuses", id: :serial, force: :cascade do |t|
-    t.integer "signaled_id"
     t.string "signaled_type"
+    t.integer "signaled_id"
     t.string "first_name"
     t.string "last_name"
     t.string "email"
@@ -30,6 +30,25 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
     t.index ["signaled_type", "signaled_id"], name: "index_abuses_on_signaled_type_and_signaled_id"
   end
 
+  create_table "accounting_lines", force: :cascade do |t|
+    t.string "line_type"
+    t.string "journal_code"
+    t.datetime "date"
+    t.string "account_code"
+    t.string "account_label"
+    t.string "analytical_code"
+    t.bigint "invoice_id"
+    t.bigint "invoicing_profile_id"
+    t.integer "debit"
+    t.integer "credit"
+    t.string "currency"
+    t.string "summary"
+    t.datetime "created_at", null: false
+    t.datetime "updated_at", null: false
+    t.index ["invoice_id"], name: "index_accounting_lines_on_invoice_id"
+    t.index ["invoicing_profile_id"], name: "index_accounting_lines_on_invoicing_profile_id"
+  end
+
   create_table "accounting_periods", id: :serial, force: :cascade do |t|
     t.date "start_at"
     t.date "end_at"
@@ -49,8 +68,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
     t.string "locality"
     t.string "country"
     t.string "postal_code"
-    t.integer "placeable_id"
     t.string "placeable_type"
+    t.integer "placeable_id"
     t.datetime "created_at"
     t.datetime "updated_at"
   end
@@ -74,8 +93,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
   end
 
   create_table "assets", id: :serial, force: :cascade do |t|
-    t.integer "viewable_id"
     t.string "viewable_type"
+    t.integer "viewable_id"
     t.string "attachment"
     t.string "type"
     t.datetime "created_at"
@@ -157,8 +176,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
   end
 
   create_table "credits", id: :serial, force: :cascade do |t|
-    t.integer "creditable_id"
     t.string "creditable_type"
+    t.integer "creditable_id"
     t.integer "plan_id"
     t.integer "hours"
     t.datetime "created_at"
@@ -387,15 +406,15 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
 
   create_table "notifications", id: :serial, force: :cascade do |t|
     t.integer "receiver_id"
-    t.integer "attached_object_id"
     t.string "attached_object_type"
+    t.integer "attached_object_id"
     t.integer "notification_type_id"
     t.boolean "is_read", default: false
     t.datetime "created_at"
     t.datetime "updated_at"
     t.string "receiver_type"
     t.boolean "is_send", default: false
-    t.jsonb "meta_data", default: {}
+    t.jsonb "meta_data", default: "{}"
     t.index ["notification_type_id"], name: "index_notifications_on_notification_type_id"
     t.index ["receiver_id"], name: "index_notifications_on_receiver_id"
   end
@@ -635,8 +654,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
   create_table "prices", id: :serial, force: :cascade do |t|
     t.integer "group_id"
     t.integer "plan_id"
-    t.integer "priceable_id"
     t.string "priceable_type"
+    t.integer "priceable_id"
     t.integer "amount"
     t.datetime "created_at", null: false
     t.datetime "updated_at", null: false
@@ -836,8 +855,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
     t.text "message"
     t.datetime "created_at"
     t.datetime "updated_at"
-    t.integer "reservable_id"
     t.string "reservable_type"
+    t.integer "reservable_id"
     t.integer "nb_reserve_places"
     t.integer "statistic_profile_id"
     t.index ["reservable_type", "reservable_id"], name: "index_reservations_on_reservable_type_and_reservable_id"
@@ -846,8 +865,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
 
   create_table "roles", id: :serial, force: :cascade do |t|
     t.string "name"
-    t.integer "resource_id"
     t.string "resource_type"
+    t.integer "resource_id"
     t.datetime "created_at"
     t.datetime "updated_at"
     t.index ["name", "resource_type", "resource_id"], name: "index_roles_on_name_and_resource_type_and_resource_id"
@@ -1178,6 +1197,8 @@ ActiveRecord::Schema.define(version: 2022_11_22_123605) do
     t.index ["invoicing_profile_id"], name: "index_wallets_on_invoicing_profile_id"
   end
 
+  add_foreign_key "accounting_lines", "invoices"
+  add_foreign_key "accounting_lines", "invoicing_profiles"
   add_foreign_key "accounting_periods", "users", column: "closed_by"
   add_foreign_key "auth_provider_mappings", "auth_providers"
   add_foreign_key "availability_tags", "availabilities"
diff --git a/test/fixtures/accounting_lines.yml b/test/fixtures/accounting_lines.yml
new file mode 100644
index 000000000..823e2d00d
--- /dev/null
+++ b/test/fixtures/accounting_lines.yml
@@ -0,0 +1,544 @@
+accounting_line_1:
+  id: 1
+  line_type: client
+  journal_code: '530'
+  date: '2012-03-12 11:03:31.651441'
+  account_code: '5801'
+  account_label: Client card
+  analytical_code: ''
+  invoice_id: 1
+  invoicing_profile_id: 3
+  debit: 10000
+  credit: 0
+  currency: EUR
+  summary: 1604001/VL, subscr.
+  created_at: '2022-11-18 15:04:08.437029'
+  updated_at: '2022-11-18 15:04:08.437029'
+accounting_line_2:
+  id: 2
+  line_type: item
+  journal_code: '530'
+  date: '2012-03-12 11:03:31.651441'
+  account_code: '7061'
+  account_label: Subscription
+  analytical_code:
+  invoice_id: 1
+  invoicing_profile_id: 3
+  debit: 0
+  credit: 10000
+  currency: EUR
+  summary: 1604001/VL, subscr.
+  created_at: '2022-11-18 15:04:08.455753'
+  updated_at: '2022-11-18 15:04:08.455753'
+accounting_line_3:
+  id: 3
+  line_type: client
+  journal_code: '530'
+  date: '2012-03-12 13:40:22.342717'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 2
+  invoicing_profile_id: 4
+  debit: 2000
+  credit: 0
+  currency: EUR
+  summary: 1604002, subscr.
+  created_at: '2022-11-18 15:04:08.463802'
+  updated_at: '2022-11-18 15:04:08.463802'
+accounting_line_4:
+  id: 4
+  line_type: item
+  journal_code: '530'
+  date: '2012-03-12 13:40:22.342717'
+  account_code: '7061'
+  account_label: Subscription
+  analytical_code:
+  invoice_id: 2
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 2000
+  currency: EUR
+  summary: 1604002, subscr.
+  created_at: '2022-11-18 15:04:08.471904'
+  updated_at: '2022-11-18 15:04:08.471904'
+accounting_line_5:
+  id: 5
+  line_type: client
+  journal_code: '530'
+  date: '2015-06-10 11:20:01.341130'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 3
+  invoicing_profile_id: 7
+  debit: 3000
+  credit: 0
+  currency: EUR
+  summary: 1203001, subscr.
+  created_at: '2022-11-18 15:04:08.480362'
+  updated_at: '2022-11-18 15:04:08.480362'
+accounting_line_6:
+  id: 6
+  line_type: item
+  journal_code: '530'
+  date: '2015-06-10 11:20:01.341130'
+  account_code: '7061'
+  account_label: Subscription
+  analytical_code:
+  invoice_id: 3
+  invoicing_profile_id: 7
+  debit: 0
+  credit: 3000
+  currency: EUR
+  summary: 1203001, subscr.
+  created_at: '2022-11-18 15:04:08.488755'
+  updated_at: '2022-11-18 15:04:08.488755'
+accounting_line_7:
+  id: 7
+  line_type: client
+  journal_code: '530'
+  date: '2016-04-05 08:35:52.931187'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 4
+  invoicing_profile_id: 7
+  debit: 0
+  credit: 0
+  currency: EUR
+  summary: 1203002, training reserv.
+  created_at: '2022-11-18 15:04:08.497148'
+  updated_at: '2022-11-18 15:04:08.497148'
+accounting_line_8:
+  id: 8
+  line_type: item
+  journal_code: '530'
+  date: '2016-04-05 08:35:52.931187'
+  account_code: '7062'
+  account_label: Training reservation
+  analytical_code:
+  invoice_id: 4
+  invoicing_profile_id: 7
+  debit: 0
+  credit: 0
+  currency: EUR
+  summary: 1203002, training reserv.
+  created_at: '2022-11-18 15:04:08.505540'
+  updated_at: '2022-11-18 15:04:08.505540'
+accounting_line_9:
+  id: 9
+  line_type: client
+  journal_code: '530'
+  date: '2016-04-05 08:36:46.853368'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 5
+  invoicing_profile_id: 3
+  debit: 1500
+  credit: 0
+  currency: EUR
+  summary: 1506031, machine reserv.
+  created_at: '2022-11-18 15:04:08.513708'
+  updated_at: '2022-11-18 15:04:08.513708'
+accounting_line_10:
+  id: 10
+  line_type: item
+  journal_code: '530'
+  date: '2016-04-05 08:36:46.853368'
+  account_code: '7065'
+  account_label: Machine reservation
+  analytical_code:
+  invoice_id: 5
+  invoicing_profile_id: 3
+  debit: 0
+  credit: 1500
+  currency: EUR
+  summary: 1506031, machine reserv.
+  created_at: '2022-11-18 15:04:08.522222'
+  updated_at: '2022-11-18 15:04:08.522222'
+accounting_line_11:
+  id: 11
+  line_type: client
+  journal_code: '530'
+  date: '2021-01-04 14:51:21.616153'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 6
+  invoicing_profile_id: 8
+  debit: 3000
+  credit: 0
+  currency: EUR
+  summary: 2101041, subscr.
+  created_at: '2022-11-18 15:04:08.530494'
+  updated_at: '2022-11-18 15:04:08.530494'
+accounting_line_12:
+  id: 12
+  line_type: item
+  journal_code: '530'
+  date: '2021-01-04 14:51:21.616153'
+  account_code: '7061'
+  account_label: Subscription
+  analytical_code:
+  invoice_id: 6
+  invoicing_profile_id: 8
+  debit: 0
+  credit: 3000
+  currency: EUR
+  summary: 2101041, subscr.
+  created_at: '2022-11-18 15:04:08.538721'
+  updated_at: '2022-11-18 15:04:08.538721'
+accounting_line_13:
+  id: 13
+  line_type: client
+  journal_code: '530'
+  date: '2022-09-20 15:14:22.873707'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 5811
+  invoicing_profile_id: 3
+  debit: 4500
+  credit: 0
+  currency: EUR
+  summary: 2209002, shop order
+  created_at: '2022-11-18 15:04:08.547966'
+  updated_at: '2022-11-18 15:04:08.547966'
+accounting_line_14:
+  id: 14
+  line_type: item
+  journal_code: '530'
+  date: '2022-09-20 15:14:22.873707'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5811
+  invoicing_profile_id: 3
+  debit: 0
+  credit: 4000
+  currency: EUR
+  summary: 2209002, shop order
+  created_at: '2022-11-18 15:04:08.556504'
+  updated_at: '2022-11-18 15:04:08.556504'
+accounting_line_15:
+  id: 15
+  line_type: item
+  journal_code: '530'
+  date: '2022-09-20 15:14:22.873707'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5811
+  invoicing_profile_id: 3
+  debit: 0
+  credit: 500
+  currency: EUR
+  summary: 2209002, shop order
+  created_at: '2022-11-18 15:04:08.563733'
+  updated_at: '2022-11-18 15:04:08.563733'
+accounting_line_16:
+  id: 16
+  line_type: client
+  journal_code: '530'
+  date: '2022-09-20 15:14:48.345927'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 5812
+  invoicing_profile_id: 7
+  debit: 6000
+  credit: 0
+  currency: EUR
+  summary: 2209004, shop order
+  created_at: '2022-11-18 15:04:08.571992'
+  updated_at: '2022-11-18 15:04:08.571992'
+accounting_line_17:
+  id: 17
+  line_type: item
+  journal_code: '530'
+  date: '2022-09-20 15:14:48.345927'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5812
+  invoicing_profile_id: 7
+  debit: 0
+  credit: 6000
+  currency: EUR
+  summary: 2209004, shop order
+  created_at: '2022-11-18 15:04:08.580452'
+  updated_at: '2022-11-18 15:04:08.580452'
+accounting_line_18:
+  id: 18
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 12:36:03.060832'
+  account_code: '5801'
+  account_label: Client card
+  analytical_code: ''
+  invoice_id: 5816
+  invoicing_profile_id: 4
+  debit: 319
+  credit: 0
+  currency: EUR
+  summary: 2210002/VL, shop order
+  created_at: '2022-11-18 15:04:08.589664'
+  updated_at: '2022-11-18 15:04:08.589664'
+accounting_line_19:
+  id: 19
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 12:36:03.060832'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5816
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 119
+  currency: EUR
+  summary: 2210002/VL, shop order
+  created_at: '2022-11-18 15:04:08.598371'
+  updated_at: '2022-11-18 15:04:08.598371'
+accounting_line_20:
+  id: 20
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 12:36:03.060832'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5816
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 200
+  currency: EUR
+  summary: 2210002/VL, shop order
+  created_at: '2022-11-18 15:04:08.613961'
+  updated_at: '2022-11-18 15:04:08.613961'
+accounting_line_21:
+  id: 21
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 13:54:42.975196'
+  account_code: '5801'
+  account_label: Client card
+  analytical_code: ''
+  invoice_id: 5817
+  invoicing_profile_id: 4
+  debit: 1295
+  credit: 0
+  currency: EUR
+  summary: 2210004/VL, shop order
+  created_at: '2022-11-18 15:04:08.622056'
+  updated_at: '2022-11-18 15:04:08.622056'
+accounting_line_22:
+  id: 22
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 13:54:42.975196'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5817
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 95
+  currency: EUR
+  summary: 2210004/VL, shop order
+  created_at: '2022-11-18 15:04:08.630519'
+  updated_at: '2022-11-18 15:04:08.630519'
+accounting_line_23:
+  id: 23
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 13:54:42.975196'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5817
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 1200
+  currency: EUR
+  summary: 2210004/VL, shop order
+  created_at: '2022-11-18 15:04:08.640333'
+  updated_at: '2022-11-18 15:04:08.640333'
+accounting_line_24:
+  id: 24
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 14:04:12.742685'
+  account_code: '5801'
+  account_label: Client card
+  analytical_code: ''
+  invoice_id: 5818
+  invoicing_profile_id: 4
+  debit: 1000
+  credit: 0
+  currency: EUR
+  summary: 2210006/VL, shop order
+  created_at: '2022-11-18 15:04:08.656104'
+  updated_at: '2022-11-18 15:04:08.656104'
+accounting_line_25:
+  id: 25
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 14:04:12.742685'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5818
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 1000
+  currency: EUR
+  summary: 2210006/VL, shop order
+  created_at: '2022-11-18 15:04:08.663862'
+  updated_at: '2022-11-18 15:04:08.663862'
+accounting_line_26:
+  id: 26
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 14:17:52.854636'
+  account_code: '5801'
+  account_label: Client card
+  analytical_code: ''
+  invoice_id: 5819
+  invoicing_profile_id: 4
+  debit: 4002
+  credit: 0
+  currency: EUR
+  summary: 2210008/VL, shop order
+  created_at: '2022-11-18 15:04:08.672150'
+  updated_at: '2022-11-18 15:04:08.672150'
+accounting_line_27:
+  id: 27
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 14:17:52.854636'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5819
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 2
+  currency: EUR
+  summary: 2210008/VL, shop order
+  created_at: '2022-11-18 15:04:08.680577'
+  updated_at: '2022-11-18 15:04:08.680577'
+accounting_line_28:
+  id: 28
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 14:17:52.854636'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5819
+  invoicing_profile_id: 4
+  debit: 0
+  credit: 4000
+  currency: EUR
+  summary: 2210008/VL, shop order
+  created_at: '2022-11-18 15:04:08.688864'
+  updated_at: '2022-11-18 15:04:08.688864'
+accounting_line_29:
+  id: 29
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 14:25:37.291945'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 5820
+  invoicing_profile_id: 3
+  debit: 12000
+  credit: 0
+  currency: EUR
+  summary: 2210010, shop order
+  created_at: '2022-11-18 15:04:08.697635'
+  updated_at: '2022-11-18 15:04:08.697635'
+accounting_line_30:
+  id: 30
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 14:25:37.291945'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5820
+  invoicing_profile_id: 3
+  debit: 0
+  credit: 12000
+  currency: EUR
+  summary: 2210010, shop order
+  created_at: '2022-11-18 15:04:08.705822'
+  updated_at: '2022-11-18 15:04:08.705822'
+accounting_line_31:
+  id: 31
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 14:32:28.204985'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 5821
+  invoicing_profile_id: 2
+  debit: 12000
+  credit: 0
+  currency: EUR
+  summary: 2210012, shop order
+  created_at: '2022-11-18 15:04:08.713849'
+  updated_at: '2022-11-18 15:04:08.713849'
+accounting_line_32:
+  id: 32
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 14:32:28.204985'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5821
+  invoicing_profile_id: 2
+  debit: 0
+  credit: 12000
+  currency: EUR
+  summary: 2210012, shop order
+  created_at: '2022-11-18 15:04:08.722579'
+  updated_at: '2022-11-18 15:04:08.722579'
+accounting_line_33:
+  id: 33
+  line_type: client
+  journal_code: '530'
+  date: '2022-10-04 14:35:40.584472'
+  account_code: '5803'
+  account_label: Client other
+  analytical_code: ''
+  invoice_id: 5822
+  invoicing_profile_id: 2
+  debit: 3000
+  credit: 0
+  currency: EUR
+  summary: 2210014, shop order
+  created_at: '2022-11-18 15:04:08.731248'
+  updated_at: '2022-11-18 15:04:08.731248'
+accounting_line_34:
+  id: 34
+  line_type: item
+  journal_code: '530'
+  date: '2022-10-04 14:35:40.584472'
+  account_code: '7067'
+  account_label: Shop order
+  analytical_code:
+  invoice_id: 5822
+  invoicing_profile_id: 2
+  debit: 0
+  credit: 3000
+  currency: EUR
+  summary: 2210014, shop order
+  created_at: '2022-11-18 15:04:08.739474'
+  updated_at: '2022-11-18 15:04:08.739474'
diff --git a/test/integration/exports/accounting_export_test.rb b/test/integration/exports/accounting_export_test.rb
index edb9d06e1..076a199bc 100644
--- a/test/integration/exports/accounting_export_test.rb
+++ b/test/integration/exports/accounting_export_test.rb
@@ -168,19 +168,25 @@ class Exports::AccountingExportTest < ActionDispatch::IntegrationTest
 
   def check_entry_label(invoice, line)
     if invoice.subscription_invoice?
-      assert_match I18n.t('accounting_export.subscription'),
+      assert_match I18n.t('accounting_summary.subscription_abbreviation'),
                    line[I18n.t('accounting_export.line_label')],
                    'Entry label does not contains the reference to the subscription'
     end
     if invoice.main_item.object_type == 'Reservation'
-      assert_match I18n.t("accounting_export.#{invoice.main_item.object.reservable_type}_reservation"),
+      assert_match I18n.t("accounting_summary.#{invoice.main_item.object.reservable_type}_reservation_abbreviation"),
                    line[I18n.t('accounting_export.line_label')],
                    'Entry label does not contains the reference to the reservation'
     end
-    return unless invoice.main_item.object_type == 'WalletTransaction'
+    if invoice.main_item.object_type == 'WalletTransaction'
+      assert_match I18n.t('accounting_summary.wallet_abbreviation'),
+                   line[I18n.t('accounting_export.line_label')],
+                   'Entry label does not contains the reference to the wallet'
+    end
 
-    assert_match I18n.t('accounting_export.wallet'),
+    return unless invoice.main_item.object_type == 'OrderItem'
+
+    assert_match I18n.t('accounting_summary.shop_order_abbreviation'),
                  line[I18n.t('accounting_export.line_label')],
-                 'Entry label does not contains the reference to the wallet'
+                 'Entry label does not contains the reference to the order'
   end
 end