Feat(accounts): Add account_statements resource to v2 accounts

lib/fintoc/v2/managers/account_statements_manager.rb

@@ -0,0 +1,28 @@
+require 'fintoc/v2/resources/account_statement'
+
+module Fintoc
+  module V2
+    module Managers
+      class AccountStatementsManager
+        def initialize(client, account_id)
+          @client = client
+          @account_id = account_id
+        end
+
+        def list(**params)
+          _list_account_statements(**params).map { |data| build_account_statement(data) }
+        end
+
+        private
+
+        def _list_account_statements(**params)
+          @client.get(version: :v2).call("accounts/#{@account_id}/account_statements", **params)
+        end
+
+        def build_account_statement(data)
+          Fintoc::V2::AccountStatement.new(**data)
+        end
+      end
+    end
+  end
+end

lib/fintoc/v2/managers/movements_manager.rb

@@ -0,0 +1,38 @@
+require 'fintoc/v2/resources/movement'
+
+module Fintoc
+  module V2
+    module Managers
+      class MovementsManager
+        def initialize(client, account_id)
+          @client = client
+          @account_id = account_id
+        end
+
+        def list(**params)
+          _list_movements(**params).map { |data| build_movement(data) }
+        end
+
+        def get(movement_id, **params)
+          data = _get_movement(movement_id, **params)
+          build_movement(data)
+        end
+
+        private
+
+        def _list_movements(**params)
+          @client.get(version: :v2).call("accounts/#{@account_id}/movements", **params)
+        end
+
+        def _get_movement(movement_id, **params)
+          path = "accounts/#{@account_id}/movements/#{movement_id}"
+          @client.get(version: :v2).call(path, **params)
+        end
+
+        def build_movement(data)
+          Fintoc::V2::Movement.new(**data)
+        end
+      end
+    end
+  end
+end

lib/fintoc/v2/resources/account.rb

@@ -1,4 +1,6 @@
 require 'money'
+require 'fintoc/v2/managers/account_statements_manager'
+require 'fintoc/v2/managers/movements_manager'
 
 module Fintoc
   module V2
@@ -81,6 +83,14 @@ def simulate_receive_transfer(amount:, idempotency_key: nil)
         )
       end
 
+      def account_statements
+        @account_statements ||= Managers::AccountStatementsManager.new(@client, @id)
+      end
+
+      def movements
+        @movements ||= Managers::MovementsManager.new(@client, @id)
+      end
+
       private
 
       def refresh_from_account(account)

lib/fintoc/v2/resources/account_statement.rb

@@ -0,0 +1,48 @@
+module Fintoc
+  module V2
+    class AccountStatement
+      attr_reader :id, :object, :start_date, :end_date, :total_debited_cents,
+                  :total_credited_cents, :initial_balance_cents, :final_balance_cents,
+                  :download_url, :created_at
+
+      def initialize(
+        id:,
+        object:,
+        start_date:,
+        end_date:,
+        total_debited_cents:,
+        total_credited_cents:,
+        initial_balance_cents:,
+        final_balance_cents:,
+        download_url:,
+        created_at:,
+        **
+      )
+        @id = id
+        @object = object
+        @start_date = start_date
+        @end_date = end_date
+        @total_debited_cents = total_debited_cents
+        @total_credited_cents = total_credited_cents
+        @initial_balance_cents = initial_balance_cents
+        @final_balance_cents = final_balance_cents
+        @download_url = download_url
+        @created_at = created_at
+      end
+
+      def ==(other)
+        @id == other.id
+      end
+
+      alias eql? ==
+
+      def hash
+        @id.hash
+      end
+
+      def to_s
+        "AccountStatement(#{@id}) #{@start_date} - #{@end_date}"
+      end
+    end
+  end
+end

lib/fintoc/v2/resources/movement.rb

@@ -0,0 +1,52 @@
+module Fintoc
+  module V2
+    class Movement
+      attr_reader :id, :object, :type, :direction, :resource_id, :mode,
+                  :amount, :currency, :transaction_date, :return_pair_id,
+                  :balance, :account_id
+
+      def initialize(
+        id:,
+        object:,
+        type:,
+        direction:,
+        mode:,
+        amount:,
+        currency:,
+        transaction_date:,
+        balance:,
+        account_id:,
+        resource_id: nil,
+        return_pair_id: nil,
+        **
+      )
+        @id = id
+        @object = object
+        @type = type
+        @direction = direction
+        @resource_id = resource_id
+        @mode = mode
+        @amount = amount
+        @currency = currency
+        @transaction_date = transaction_date
+        @return_pair_id = return_pair_id
+        @balance = balance
+        @account_id = account_id
+      end
+
+      def ==(other)
+        @id == other.id
+      end
+
+      alias eql? ==
+
+      def hash
+        @id.hash
+      end
+
+      def to_s
+        "#{@direction} #{@amount} #{@currency} (#{@type})"
+      end
+    end
+  end
+end

spec/lib/fintoc/v2/account_spec.rb

@@ -189,6 +189,30 @@
     end
   end
 
+  describe '#account_statements' do
+    it 'returns an AccountStatementsManager instance' do
+      expect(account.account_statements).to be_an_instance_of(Fintoc::V2::Managers::AccountStatementsManager)
+    end
+
+    it 'memoizes the manager instance' do
+      first_call = account.account_statements
+      second_call = account.account_statements
+      expect(first_call).to be(second_call)
+    end
+  end
+
+  describe '#movements' do
+    it 'returns a MovementsManager instance' do
+      expect(account.movements).to be_an_instance_of(Fintoc::V2::Managers::MovementsManager)
+    end
+
+    it 'memoizes the manager instance' do
+      first_call = account.movements
+      second_call = account.movements
+      expect(first_call).to be(second_call)
+    end
+  end
+
   describe '#simulate_receive_transfer' do
     let(:expected_transfer) { instance_double(Fintoc::V2::Transfer) }
 

spec/lib/fintoc/v2/account_statement_spec.rb

@@ -0,0 +1,66 @@
+require 'fintoc/v2/resources/account_statement'
+
+RSpec.describe Fintoc::V2::AccountStatement do
+  let(:data) do
+    {
+      id: 'acst_12345',
+      object: 'account_statement',
+      start_date: '2026-01-01',
+      end_date: '2026-01-31',
+      total_debited_cents: 500000,
+      total_credited_cents: 750000,
+      initial_balance_cents: 1000000,
+      final_balance_cents: 1250000,
+      download_url: 'https://api.fintoc.com/v2/account_statements/acst_12345/download',
+      created_at: '2026-02-01T00:00:00Z'
+    }
+  end
+
+  let(:account_statement) { described_class.new(**data) }
+
+  describe '#new' do
+    it 'creates an instance of AccountStatement' do
+      expect(account_statement).to be_an_instance_of(described_class)
+    end
+
+    it 'sets all attributes correctly' do # rubocop:disable RSpec/ExampleLength
+      expect(account_statement).to have_attributes(
+        id: 'acst_12345',
+        object: 'account_statement',
+        start_date: '2026-01-01',
+        end_date: '2026-01-31',
+        total_debited_cents: 500000,
+        total_credited_cents: 750000,
+        initial_balance_cents: 1000000,
+        final_balance_cents: 1250000,
+        download_url: 'https://api.fintoc.com/v2/account_statements/acst_12345/download',
+        created_at: '2026-02-01T00:00:00Z'
+      )
+    end
+  end
+
+  describe '#to_s' do
+    it 'returns a formatted string representation' do
+      expect(account_statement.to_s).to eq('AccountStatement(acst_12345) 2026-01-01 - 2026-01-31')
+    end
+  end
+
+  describe '#==' do
+    it 'returns true when comparing statements with the same id' do
+      other = described_class.new(**data)
+      expect(account_statement).to eq(other)
+    end
+
+    it 'returns false when comparing statements with different ids' do
+      other = described_class.new(**data, id: 'acst_67890')
+      expect(account_statement).not_to eq(other)
+    end
+  end
+
+  describe '#hash' do
+    it 'returns the same hash for statements with the same id' do
+      other = described_class.new(**data)
+      expect(account_statement.hash).to eq(other.hash)
+    end
+  end
+end

spec/lib/fintoc/v2/managers/account_statements_manager_spec.rb

@@ -0,0 +1,57 @@
+require 'fintoc/v2/managers/account_statements_manager'
+
+RSpec.describe Fintoc::V2::Managers::AccountStatementsManager do
+  let(:client) { instance_double(Fintoc::BaseClient) }
+  let(:get_proc) { instance_double(Proc) }
+  let(:account_id) { 'acc_12345' }
+  let(:manager) { described_class.new(client, account_id) }
+  let(:first_statement_data) do
+    {
+      id: 'acst_12345',
+      object: 'account_statement',
+      start_date: '2026-01-01',
+      end_date: '2026-01-31',
+      total_debited_cents: 500000,
+      total_credited_cents: 750000,
+      initial_balance_cents: 1000000,
+      final_balance_cents: 1250000,
+      download_url: 'https://api.fintoc.com/v2/account_statements/acst_12345/download',
+      created_at: '2026-02-01T00:00:00Z'
+    }
+  end
+  let(:second_statement_data) do
+    {
+      id: 'acst_67890',
+      object: 'account_statement',
+      start_date: '2026-02-01',
+      end_date: '2026-02-28',
+      total_debited_cents: 300000,
+      total_credited_cents: 400000,
+      initial_balance_cents: 1250000,
+      final_balance_cents: 1350000,
+      download_url: 'https://api.fintoc.com/v2/account_statements/acst_67890/download',
+      created_at: '2026-03-01T00:00:00Z'
+    }
+  end
+
+  before do
+    allow(client).to receive(:get).with(version: :v2).and_return(get_proc)
+
+    allow(get_proc)
+      .to receive(:call)
+      .with("accounts/#{account_id}/account_statements")
+      .and_return([first_statement_data, second_statement_data])
+
+    allow(Fintoc::V2::AccountStatement).to receive(:new)
+  end
+
+  describe '#list' do
+    it 'calls build_account_statement for each response' do
+      manager.list
+      expect(Fintoc::V2::AccountStatement)
+        .to have_received(:new).with(**first_statement_data)
+      expect(Fintoc::V2::AccountStatement)
+        .to have_received(:new).with(**second_statement_data)
+    end
+  end
+end