Fill in balance reconciliation for entry group

app/components/UI/account/activity_feed.html.erb

@@ -0,0 +1,97 @@
+<%= turbo_frame_tag dom_id(account, "entries") do %>
+  <div class="bg-container p-5 shadow-border-xs rounded-xl">
+    <div class="flex items-center justify-between mb-4" data-testid="activity-menu">
+      <%= tag.h2 t(".title"), class: "font-medium text-lg" %>
+
+      <% if account.manual? %>
+        <%= render MenuComponent.new(variant: "button") do |menu| %>
+          <% menu.with_button(text: "New", variant: "secondary", icon: "plus") %>
+
+          <% menu.with_item(
+              variant: "link",
+              text: "New balance",
+              icon: "circle-dollar-sign",
+              href: new_valuation_path(account_id: account.id),
+              data: { turbo_frame: :modal }) %>
+
+          <% unless account.crypto? %>
+            <% menu.with_item(
+                variant: "link",
+                text: "New transaction",
+                icon: "credit-card",
+                href: account.investment? ? new_trade_path(account_id: account.id) : new_transaction_path(account_id: account.id),
+                data: { turbo_frame: :modal }) %>
+          <% end %>
+        <% end %>
+      <% end %>
+    </div>
+
+    <div>
+      <%= form_with url: account_path(account),
+              id: "entries-search",
+              scope: :q,
+              method: :get,
+              data: { controller: "auto-submit-form" } do |form| %>
+        <div class="flex gap-2 mb-4">
+          <div class="grow">
+            <div class="flex items-center px-3 py-2 gap-2 border border-secondary rounded-lg focus-within:ring-gray-100 focus-within:border-gray-900">
+              <%= helpers.icon("search") %>
+
+              <%= hidden_field_tag :account_id, account.id %>
+
+              <%= form.search_field :search,
+                            placeholder: "Search entries by name",
+                            value: search,
+                            class: "form-field__input placeholder:text-sm placeholder:text-secondary",
+                            "data-auto-submit-form-target": "auto" %>
+            </div>
+          </div>
+        </div>
+      <% end %>
+    </div>
+
+    <% if grouped_entries.empty? %>
+      <p class="text-secondary text-sm p-4">No entries yet</p>
+    <% else %>
+      <%= tag.div id: dom_id(account, "entries_bulk_select"),
+                data: {
+                  controller: "bulk-select",
+                  bulk_select_singular_label_value: "entry",
+                  bulk_select_plural_label_value: "entries"
+                } do %>
+        <div id="entry-selection-bar" data-bulk-select-target="selectionBar" class="flex justify-center hidden">
+          <%= render "entries/selection_bar" %>
+        </div>
+
+        <div class="grid bg-container-inset rounded-xl grid-cols-12 items-center uppercase text-xs font-medium text-secondary px-5 py-3 mb-4">
+          <div class="pl-0.5 col-span-8 flex items-center gap-4">
+            <%= check_box_tag "selection_entry",
+                              class: "checkbox checkbox--light",
+                              data: { action: "bulk-select#togglePageSelection" } %>
+            <p>Date</p>
+          </div>
+
+          <%= tag.p "Amount", class: "col-span-4 justify-self-end" %>
+        </div>
+
+        <div>
+          <div class="space-y-4">
+            <% grouped_entries.each do |date, entries| %>
+              <%= render UI::Account::EntriesDateGroup.new(
+                    account: account,
+                    date: date, 
+                    entries: entries,
+                    balance_trend: balance_trend_for_date(date),
+                    transfers: transfers_for_date(date)
+                  ) %>
+            <% end %>
+          </div>
+
+          <div class="p-4 bg-container rounded-bl-lg rounded-br-lg">
+            <%= render "shared/pagination", pagy: pagy %>
+          </div>
+        </div>
+      <% end %>
+    <% end %>
+  </div>
+<% end %>

app/components/UI/account/activity_feed.rb

@@ -0,0 +1,43 @@
+class UI::Account::ActivityFeed < ApplicationComponent
+  attr_reader :feed_data, :pagy, :search
+
+  def initialize(feed_data:, pagy:, search: nil)
+    @feed_data = feed_data
+    @pagy = pagy
+    @search = search
+  end
+
+  def id
+    dom_id(account, :activity_feed)
+  end
+
+  def broadcast_channel
+    account
+  end
+
+  def broadcast_refresh!
+    Turbo::StreamsChannel.broadcast_replace_to(
+      broadcast_channel,
+      target: id,
+      renderable: self,
+      layout: false
+    )
+  end
+
+  def grouped_entries
+    feed_data.entries.group_by(&:date).sort.reverse
+  end
+
+  def balance_trend_for_date(date)
+    feed_data.trend_for_date(date)
+  end
+
+  def transfers_for_date(date)
+    feed_data.transfers_for_date(date)
+  end
+
+  private
+    def account
+      feed_data.account
+    end
+end

app/components/UI/account/entries_date_group.html.erb

@@ -0,0 +1,78 @@
+<%= tag.div id: id, data: { bulk_select_target: "group" }, class: "bg-container-inset rounded-xl p-1 w-full" do %>
+  <details open class="group">
+    <summary>
+      <div class="py-2 px-4 flex items-center justify-between font-medium text-xs text-secondary">
+        <div class="flex pl-0.5 items-center gap-4">
+          <%= check_box_tag "#{date}_entries_selection",
+                          class: ["checkbox checkbox--light", "hidden": entries.size == 0],
+                          id: "selection_entry_#{date}",
+                          data: { action: "bulk-select#toggleGroupSelection" } %>
+
+          <p class="uppercase space-x-1.5">
+            <%= tag.span I18n.l(date, format: :long) %>
+            <span>&middot;</span>
+            <%= tag.span entries.size %>
+          </p>
+        </div>
+
+        <div class="flex items-center gap-4">
+          <%= helpers.icon "chevron-down", class: "group-open:rotate-180" %>
+        </div>
+      </div>
+    </summary>
+
+    <div class="p-4 space-y-3">
+      <dl class="flex gap-4 items-center text-sm text-primary">
+        <dt>Start of day balance</dt>
+        <hr class="grow border-dashed border-secondary" />
+        <dd class="font-medium"><%= start_balance_money.format %></dd>
+      </dl>
+
+      <% if account.balance_type == :investment %>
+        <dl class="flex gap-4 items-center text-sm text-primary">
+          <dt>Cash &#916;</dt>
+          <hr class="grow border-dashed border-secondary" />
+          <dd class="font-medium"><%= transaction_totals_money.format %></dd>
+        </dl>
+
+        <dl class="flex gap-4 items-center text-sm text-primary">
+          <dt>Holdings &#916;</dt>
+          <hr class="grow border-dashed border-secondary" />
+          <dd class="font-medium"><%= holding_change_money.format %></dd>
+        </dl>
+      <% else %>
+        <dl class="flex gap-4 items-center text-sm text-primary">
+          <dt>Transaction totals</dt>
+          <hr class="grow border-dashed border-secondary" />
+          <dd class="font-medium"><%= transaction_totals_money.format %></dd>
+        </dl>
+      <% end %>
+
+      <dl class="flex gap-4 items-center text-sm text-primary">
+        <dt>End of day balance</dt>
+        <hr class="grow border-dashed border-secondary" />
+        <dd><%= end_balance_before_adjustments_money.format %></dd>
+      </dl>
+
+      <div class="pl-4 space-y-3">
+        <dl class="flex gap-4 items-center text-sm text-primary">
+          <dt>Value adjustments &#916; </dt>
+          <hr class="grow border-dashed border-secondary" />
+          <dd class="font-medium"><%= adjustments_money.format %></dd>
+        </dl>
+
+        <dl class="flex gap-4 items-center text-sm text-primary">
+          <dt>Closing balance (incl. adjustments)</dt>
+          <hr class="grow border-dashed border-primary" />
+          <dd class="font-bold"><%= end_balance_money.format %></dd>
+        </dl>
+      </div>
+    </div>
+  </details>
+
+  <div class="bg-container shadow-border-xs rounded-lg">
+    <% entries.each do |entry| %>
+      <%= render entry, view_ctx: "account" %>
+    <% end %>
+  </div>
+<% end %>

app/components/UI/account/entries_date_group.rb

@@ -0,0 +1,68 @@
+class UI::Account::EntriesDateGroup < ApplicationComponent
+  attr_reader :account, :date, :entries, :balance_trend, :transfers
+
+  def initialize(account:, date:, entries:, balance_trend:, transfers:)
+    @account = account
+    @date = date
+    @entries = entries
+    @balance_trend = balance_trend
+    @transfers = transfers
+  end
+
+  def id
+    dom_id(account, "entries_#{date}")
+  end
+
+  def broadcast_channel
+    account
+  end
+
+  def valuation_entry
+    entries.find { |entry| entry.entryable_type == "Valuation" }
+  end
+
+  def start_balance_money
+    balance_trend.previous
+  end
+
+  def end_balance_before_adjustments_money
+    balance_trend.previous + transaction_totals_money - holding_change_money
+  end
+
+  def adjustments_money
+    end_balance_money - end_balance_before_adjustments_money
+  end
+
+  def transaction_totals_money
+    transactions = entries.select { |e| e.transaction? }
+
+    if transactions.any?
+      transactions.sum { |e| e.amount_money } * -1
+    else
+      Money.new(0, account.currency)
+    end
+  end
+
+  def holding_change_money
+    trades = entries.select { |e| e.trade? }
+
+    if trades.any?
+      trades.sum { |e| e.amount_money } * -1
+    else
+      Money.new(0, account.currency)
+    end
+  end
+
+  def end_balance_money
+    balance_trend.current
+  end
+
+  def broadcast_refresh!
+    Turbo::StreamsChannel.broadcast_replace_to(
+      broadcast_channel,
+      target: id,
+      renderable: self,
+      layout: false
+    )
+  end
+end

app/components/UI/account_page.html.erb

@@ -1,6 +1,6 @@
 <%= turbo_stream_from account %>
 
-<%= turbo_frame_tag dom_id(account, :container) do %>
+<%= turbo_frame_tag id do %>
   <%= tag.div class: "space-y-4 pb-32" do %>
     <%= render "accounts/show/header", account: account, title: title, subtitle: subtitle %>
 
@@ -17,12 +17,12 @@
 
           <% tabs.each do |tab| %>
             <% tabs_container.with_panel(tab_id: tab) do %>
-              <%= render tab_partial_name(tab), account: account %>
+              <%= tab_content_for(tab) %>
             <% end %>
           <% end %>
         <% end %>
       <% else %>
-        <%= render tab_partial_name(tabs.first), account: account %>
+        <%= tab_content_for(tabs.first) %>
       <% end %>
     </div>
   <% end %>

app/components/UI/account_page.rb

@@ -1,6 +1,8 @@
 class UI::AccountPage < ApplicationComponent
   attr_reader :account, :chart_view, :chart_period
 
+  renders_one :activity_feed, ->(feed_data:, pagy:, search:) { UI::Account::ActivityFeed.new(feed_data: feed_data, pagy: pagy, search: search) }
+
   def initialize(account:, chart_view: nil, chart_period: nil, active_tab: nil)
     @account = account
     @chart_view = chart_view
@@ -8,6 +10,18 @@ class UI::AccountPage < ApplicationComponent
     @active_tab = active_tab
   end
 
+  def id
+    dom_id(account, :container)
+  end
+
+  def broadcast_channel
+    account
+  end
+
+  def broadcast_refresh!
+    Turbo::StreamsChannel.broadcast_replace_to(broadcast_channel, target: id, renderable: self, layout: false)
+  end
+
   def title
     account.name
   end
@@ -33,13 +47,13 @@ class UI::AccountPage < ApplicationComponent
     end
   end
 
-  def tab_partial_name(tab)
+  def tab_content_for(tab)
     case tab
     when :activity
-      "accounts/show/activity"
+      activity_feed
     when :holdings, :overview
       # Accountable is responsible for implementing the partial in the correct folder
-      "#{account.accountable_type.downcase.pluralize}/tabs/#{tab}"
+      render "#{account.accountable_type.downcase.pluralize}/tabs/#{tab}", account: account
     end
   end
 end

app/controllers/accounts_controller.rb

@@ -16,6 +16,8 @@ class AccountsController < ApplicationController
     entries = @account.entries.search(@q).reverse_chronological
 
     @pagy, @entries = pagy(entries, limit: params[:per_page] || "10")
+
+    @activity_feed_data = Account::ActivityFeedData.new(@account, @entries)
   end
 
   def sync

app/models/account/activity_feed_data.rb

@@ -2,58 +2,72 @@
 # This data object is useful for avoiding N+1 queries and having an easy way to pass around the required data to the
 # activity feed component in controllers and background jobs that refresh it.
 class Account::ActivityFeedData
-  attr_reader :account
+  attr_reader :account, :entries
 
   def initialize(account, entries)
     @account = account
     @entries = entries.to_a
   end
 
-  # We read balances so we can show "start of day" -> "end of day" balances for each entry date group in the feed
+  def trend_for_date(date)
-  def balances
+    start_balance = start_balance_for_date(date)
-    @balances ||= begin
+    end_balance = end_balance_for_date(date)
-      min_date = entries.min_by(&:date).date.prev_day
+    
-      max_date = entries.max_by(&:date).date
+    Trend.new(
-
+      current: end_balance.balance_money,
-      account.balances.where(date: min_date..max_date, currency: account.currency).order(:date)
+      previous: start_balance.balance_money
-    end
+    )
   end
 
+  def transfers_for_date(date)
+    date_entries = entries_by_date[date] || []
+    return [] if date_entries.empty?
 
-  def transfers
+    date_transaction_ids = date_entries.select(&:transaction?).map(&:entryable_id)
-    return [] unless has_transfers?
+    return [] if date_transaction_ids.empty?
 
-    @transfers ||= Transfer.where(inflow_transaction_id: transaction_ids).or(Transfer.where(outflow_transaction_id: transaction_ids))
+    # Convert to Set for O(1) lookups
+    date_transaction_id_set = Set.new(date_transaction_ids)
+
+    transfers.select { |txfr|
+      date_transaction_id_set.include?(txfr.inflow_transaction_id) ||
+      date_transaction_id_set.include?(txfr.outflow_transaction_id)
+    }
   end
 
-  # If the account has entries denominated in a different currency than the main account, we attach necessary
+  def exchange_rates_for_date(date)
-  # exchange rates required to "roll up" the entry group balance into the normal account currency.
+    exchange_rates.select { |rate| rate.date == date }
-  def exchange_rates
-    return [] unless needs_exchange_rates?
-
-    @exchange_rates ||= begin
-      rate_requirements = required_exchange_rates
-      return [] if rate_requirements.empty?
-
-      # Build a single SQL query with all date/currency pairs
-      conditions = rate_requirements.map do |req|
-        "(date = ? AND from_currency = ? AND to_currency = ?)"
-      end.join(" OR ")
-
-      # Flatten the parameters array in the same order
-      params = rate_requirements.flat_map do |req|
-        [ req.date, req.from, req.to ]
-      end
-
-      ExchangeRate.where(conditions, *params)
-    end
   end
 
   private
-    attr_reader :entries
+    # Finds the balance on date, or the most recent balance before it ("last observation carried forward")
+    def start_balance_for_date(date)
+      locf_balance_for_date(date.prev_day) || generate_fallback_balance(date)
+    end
+
+    # Finds the balance on date, or the most recent balance before it ("last observation carried forward")
+    def end_balance_for_date(date)
+      locf_balance_for_date(date) || generate_fallback_balance(date)
+    end
 
     RequiredExchangeRate = Data.define(:date, :from, :to)
 
+    def entries_by_date
+      @entries_by_date ||= entries.group_by(&:date)
+    end
+
+    # We read balances so we can show "start of day" -> "end of day" balances for each entry date group in the feed
+    def balances
+      @balances ||= begin
+        return [] if entries.empty?
+
+        min_date = entries.min_by(&:date).date.prev_day
+        max_date = entries.max_by(&:date).date
+
+        account.balances.where(date: min_date..max_date, currency: account.currency).order(:date).to_a
+      end
+    end
+
     def needs_exchange_rates?
       entries.any? { |entry| entry.currency != account.currency }
     end
@@ -66,11 +80,60 @@ class Account::ActivityFeedData
       end.uniq
     end
 
+    # If the account has entries denominated in a different currency than the main account, we attach necessary
+    # exchange rates required to "roll up" the entry group balance into the normal account currency.
+    def exchange_rates
+      return [] unless needs_exchange_rates?
+
+      @exchange_rates ||= begin
+        rate_requirements = required_exchange_rates
+        return [] if rate_requirements.empty?
+
+        # Build a single SQL query with all date/currency pairs
+        conditions = rate_requirements.map do |req|
+          "(date = ? AND from_currency = ? AND to_currency = ?)"
+        end.join(" OR ")
+
+        # Flatten the parameters array in the same order
+        params = rate_requirements.flat_map do |req|
+          [ req.date, req.from, req.to ]
+        end
+
+        ExchangeRate.where(conditions, *params).to_a
+      end
+    end
+
+    def transaction_ids
+      entries.select { |entry| entry.transaction? }.map(&:entryable_id)
+    end
+
     def has_transfers?
       entries.any? { |entry| entry.transaction? && entry.transaction.transfer? }
     end
 
-    def transaction_ids
+    def transfers
-      entries.select { |entry| entry.transaction? }.pluck(:entryable_id)
+      return [] unless has_transfers?
+
+      @transfers ||= Transfer.where(inflow_transaction_id: transaction_ids).or(Transfer.where(outflow_transaction_id: transaction_ids)).to_a
+    end
+
+    # Use binary search since balances are sorted by date
+    def locf_balance_for_date(date)
+      idx = balances.bsearch_index { |b| b.date > date }
+
+      if idx
+        idx > 0 ? balances[idx - 1] : nil
+      else
+        balances.last
+      end
+    end
+
+    def generate_fallback_balance(date)
+      Balance.new(
+        account: account,
+        date: date,
+        balance: 0,
+        currency: account.currency
+      )
     end
 end

app/views/accounts/show.html.erb

@@ -3,4 +3,6 @@
       chart_view: @chart_view,
       chart_period: @period,
       active_tab: @tab
-    ) %>
+    ) do |account_page| %>
+  <%= account_page.with_activity_feed(feed_data: @activity_feed_data, pagy: @pagy, search: @q[:search]) %>
+<% end %>

test/models/account/activity_feed_data_test.rb

@@ -0,0 +1,171 @@
+require "test_helper"
+
+class Account::ActivityFeedDataTest < ActiveSupport::TestCase
+  include EntriesTestHelper
+
+  setup do
+    @family = families(:empty)
+    @checking = @family.accounts.create!(name: "Test Checking", accountable: Depository.new, currency: "USD", balance: 0)
+    @savings = @family.accounts.create!(name: "Test Savings", accountable: Depository.new, currency: "USD", balance: 0)
+    @investment = @family.accounts.create!(name: "Test Investment", accountable: Investment.new, currency: "USD", balance: 0)
+
+    @test_period_start = Date.current - 4.days
+    @test_period_end = Date.current
+
+    setup_test_data
+  end
+
+  test "calculates correct trend for a given date when all balances exist" do
+    entries = @checking.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@checking, entries)
+
+    # Trend for day 2 should show change from end of day 1 to end of day 2
+    trend = feed_data.trend_for_date(@test_period_start + 1.day)
+    assert_equal 1100, trend.current.amount.to_i  # End of day 2
+    assert_equal 1000, trend.previous.amount.to_i  # End of day 1
+    assert_equal 100, trend.value.amount.to_i
+    assert_equal "up", trend.direction.to_s
+  end
+
+  test "calculates trend with correct start and end values" do
+    entries = @checking.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@checking, entries)
+
+    # First day trend (no previous day balance)
+    trend = feed_data.trend_for_date(@test_period_start)
+    assert_equal 1000, trend.current.amount.to_i  # End of first day
+    assert_equal 0, trend.previous.amount.to_i  # Fallback to 0
+    assert_equal 1000, trend.value.amount.to_i
+  end
+
+  test "uses last observation carried forward when intermediate balances are missing" do
+    @checking.balances.where(date: [ @test_period_start + 1.day, @test_period_start + 3.days ]).destroy_all
+
+    entries = @checking.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@checking, entries)
+
+    # When day 2 balance is missing, both start and end use day 1 balance
+    trend = feed_data.trend_for_date(@test_period_start + 1.day)
+    assert_equal 1000, trend.current.amount.to_i  # LOCF from day 1
+    assert_equal 1000, trend.previous.amount.to_i  # LOCF from day 1
+    assert_equal 0, trend.value.amount.to_i
+    assert_equal "flat", trend.direction.to_s
+
+    # When day 4 balance is missing, uses last available (day 1)
+    trend = feed_data.trend_for_date(@test_period_start + 3.days)
+    assert_equal 1000, trend.current.amount.to_i  # LOCF from day 1
+    assert_equal 1000, trend.previous.amount.to_i  # LOCF from day 1
+  end
+
+  test "returns zero-balance fallback when no prior balances exist" do
+    @checking.balances.destroy_all
+
+    entries = @checking.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@checking, entries)
+
+    trend = feed_data.trend_for_date(@test_period_start + 2.days)
+    assert_equal 0, trend.current.amount.to_i  # Fallback to 0
+    assert_equal 0, trend.previous.amount.to_i  # Fallback to 0
+    assert_equal 0, trend.value.amount.to_i
+    assert_equal "flat", trend.direction.to_s
+  end
+
+  test "identifies transfers for a specific date" do
+    entries = @checking.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@checking, entries)
+
+    # Day 2 has the transfer
+    transfers = feed_data.transfers_for_date(@test_period_start + 1.day)
+    assert_equal 1, transfers.size
+    assert_equal @transfer, transfers.first
+
+    # Other days have no transfers
+    transfers = feed_data.transfers_for_date(@test_period_start)
+    assert_empty transfers
+  end
+
+  test "loads exchange rates only for entries with foreign currencies" do
+    entries = @investment.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@investment, entries)
+
+    rates = feed_data.exchange_rates_for_date(@test_period_start + 2.days)
+    assert_equal 1, rates.size
+    assert_equal "EUR", rates.first.from_currency
+    assert_equal "USD", rates.first.to_currency
+    assert_equal 1.1, rates.first.rate
+
+    rates = feed_data.exchange_rates_for_date(@test_period_start)
+    assert_empty rates
+  end
+
+  test "returns empty exchange rates when no foreign currency entries exist" do
+    entries = @checking.entries.includes(:entryable).to_a
+    feed_data = Account::ActivityFeedData.new(@checking, entries)
+
+    rates = feed_data.exchange_rates_for_date(@test_period_start + 2.days)
+    assert_empty rates
+  end
+
+  private
+
+    def setup_test_data
+      # Create daily balances for checking account
+      5.times do |i|
+        date = @test_period_start + i.days
+        @checking.balances.create!(
+          date: date,
+          balance: 1000 + (i * 100),
+          currency: "USD"
+        )
+      end
+
+      # Day 1: Regular transaction
+      create_transaction(
+        account: @checking,
+        date: @test_period_start,
+        amount: -50,
+        name: "Grocery Store"
+      )
+
+      # Day 2: Transfer between accounts
+      @transfer = create_transfer(
+        from_account: @checking,
+        to_account: @savings,
+        amount: 200,
+        date: @test_period_start + 1.day
+      )
+
+      # Day 3: Trade in investment account
+      create_trade(
+        securities(:aapl),
+        account: @investment,
+        qty: 10,
+        date: @test_period_start + 2.days,
+        price: 150
+      )
+
+      # Day 3: Foreign currency transaction
+      create_transaction(
+        account: @investment,
+        date: @test_period_start + 2.days,
+        amount: -100,
+        currency: "EUR",
+        name: "International Wire"
+      )
+
+      # Create exchange rate for foreign currency
+      ExchangeRate.create!(
+        date: @test_period_start + 2.days,
+        from_currency: "EUR",
+        to_currency: "USD",
+        rate: 1.1
+      )
+
+      # Day 4: Valuation
+      create_valuation(
+        account: @investment,
+        date: @test_period_start + 3.days,
+        amount: 25
+      )
+    end
+end

test/support/entries_test_helper.rb

@@ -15,33 +15,6 @@ module EntriesTestHelper
     Entry.create! entry_defaults.merge(entry_attributes)
   end
 
-  def create_opening_anchor_valuation(account:, balance:, date:)
-    create_valuation(
-      account: account,
-      kind: "opening_anchor",
-      amount: balance,
-      date: date
-    )
-  end
-
-  def create_reconciliation_valuation(account:, balance:, date:)
-    create_valuation(
-      account: account,
-      kind: "reconciliation",
-      amount: balance,
-      date: date
-    )
-  end
-
-  def create_current_anchor_valuation(account:, balance:, date: Date.current)
-    create_valuation(
-      account: account,
-      kind: "current_anchor",
-      amount: balance,
-      date: date
-    )
-  end
-
   def create_valuation(attributes = {})
     entry_attributes = attributes.except(:kind)
     valuation_attributes = attributes.slice(:kind)
@@ -77,4 +50,33 @@ module EntriesTestHelper
       currency: currency,
       entryable: trade
   end
+
+  def create_transfer(from_account:, to_account:, amount:, date: Date.current, currency: "USD")
+    outflow_transaction = Transaction.create!(kind: "funds_movement")
+    inflow_transaction = Transaction.create!(kind: "funds_movement")
+
+    transfer = Transfer.create!(
+      outflow_transaction: outflow_transaction,
+      inflow_transaction: inflow_transaction
+    )
+
+    # Create entries for both accounts
+    from_account.entries.create!(
+      name: "Transfer to #{to_account.name}",
+      date: date,
+      amount: -amount.abs,
+      currency: currency,
+      entryable: outflow_transaction
+    )
+
+    to_account.entries.create!(
+      name: "Transfer from #{from_account.name}",
+      date: date,
+      amount: amount.abs,
+      currency: currency,
+      entryable: inflow_transaction
+    )
+
+    transfer
+  end
 end