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  In order to test Cash statement I create a Cash statement and confirm it and check its move created
-
 !record {model: account.bank.statement, id: account_bank_statement_1}:
    date: !eval time.strftime('%Y-%m-%d')
    journal_id: account.cash_journal
    name: /
    period_id: account.period_10
    user_id: base.user_root
    starting_details_ids:
      -  pieces: 10.0
         number: 2
         subtotal: 20.0
      -  pieces: 100.0
         number: 1
         subtotal: 100.0
    balance_start: 120.0
    balance_end: 120.0
-
  I check that Initially bank statement is in the "Draft" state
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  !assert {model: account.bank.statement, id: account_bank_statement_1}:
    - state == 'draft'

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  I clicked on Open CashBox button to open the cashbox
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 !python {model: account.bank.statement}: |
    self.button_open(cr, uid, [ref("account_bank_statement_1")], {"lang": "en_US", "tz": False, "active_model": "account.bank.statement", "active_ids": [ref("account_bank_statement_1")], "active_id": ref("account_bank_statement_1"), })

-
  I check that now bank statement is in the "Open" state
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  !assert {model: account.bank.statement, id: account_bank_statement_1}:
    - state == 'open'

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  I enter values in Closing balance before close the cashbox
-
  !record {model: account.bank.statement, id: account_bank_statement_1}:
    line_ids:
      - account_id: account.a_recv
        amount: 1000.0
        date: !eval time.strftime('%Y-%m-%d')
        name: test
        partner_id: base.res_partner_4
        sequence: 0.0
        type: general
    balance_end: 1120.0
    ending_details_ids:
      -  pieces: 10.0
         number: 2
         subtotal: 20.0
      -  pieces: 100.0
         number: 1
         subtotal: 100.0
      -  pieces: 500.0
         number: 2
         subtotal: 1000.0

-
  I clicked on Close CashBox button to close the cashbox
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 !python {model: account.bank.statement}: |
      self.button_confirm_cash(cr, uid, [ref("account_bank_statement_1")], {"lang": "en_US", "tz": False, "active_model": "account.bank.statement", "active_ids": [ref("account_bank_statement_1")], "active_id": ref("account_bank_statement_1"), })

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  I check that bank statement state is now "Closed"
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  !assert {model: account.bank.statement, id: account_bank_statement_1}:
    - state == 'confirm'

-
  I check that move lines created for bank statement and move state is Posted
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  !python {model: account.bank.statement}: |
    move_line_obj = self.pool.get('account.move.line')
    bank_data = self.browse(cr, uid, ref("account_bank_statement_1"))
    assert bank_data.move_line_ids, "Move lines not created for bank statement"
    for line in bank_data.move_line_ids:
      assert line.move_id.state == 'posted', "Move state is not posted"