diff --git a/erpnext/tests/utils.py b/erpnext/tests/utils.py
index 81b1312fce5..ebfa93504be 100644
--- a/erpnext/tests/utils.py
+++ b/erpnext/tests/utils.py
@@ -189,6 +189,7 @@ class ERPNextTestSuite(unittest.TestCase):
 		cls.make_user()
 		cls.make_cost_center()
 		cls.make_warehouse()
+		cls.make_item()
 		cls.make_location()
 		cls.update_stock_settings()
 
@@ -1239,6 +1240,496 @@ class ERPNextTestSuite(unittest.TestCase):
 					)
 				)
 
+	@classmethod
+	def make_item(cls):
+		records = [
+			{
+				"description": "_Test Item 1",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item",
+				"item_group": "_Test Item Group",
+				"item_name": "_Test Item",
+				"apply_warehouse_wise_reorder_level": 1,
+				"opening_stock": 10,
+				"valuation_rate": 100,
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+				"reorder_levels": [
+					{
+						"material_request_type": "Purchase",
+						"warehouse": "_Test Warehouse - _TC",
+						"warehouse_reorder_level": 20,
+						"warehouse_reorder_qty": 20,
+					}
+				],
+				"uoms": [
+					{"uom": "_Test UOM", "conversion_factor": 1.0},
+					{"uom": "_Test UOM 1", "conversion_factor": 10.0},
+				],
+				"stock_uom": "_Test UOM",
+			},
+			{
+				"description": "_Test Item 2",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item 2",
+				"item_group": "_Test Item Group",
+				"item_name": "_Test Item 2",
+				"stock_uom": "_Test UOM",
+				"opening_stock": 10,
+				"valuation_rate": 100,
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Item Home Desktop 100 3",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Home Desktop 100",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Item Home Desktop 100",
+				"valuation_rate": 100,
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+				"taxes": [
+					{
+						"doctype": "Item Tax",
+						"parentfield": "taxes",
+						"item_tax_template": "_Test Account Excise Duty @ 10 - _TC",
+					}
+				],
+				"stock_uom": "_Test UOM 1",
+			},
+			{
+				"description": "_Test Item Home Desktop 200 4",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Home Desktop 200",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Item Home Desktop 200",
+				"stock_uom": "_Test UOM 1",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Product Bundle Item 5",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 0,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Product Bundle Item",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Product Bundle Item",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test FG Item 6",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 1,
+				"item_code": "_Test FG Item",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test FG Item",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Non Stock Item 7",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 0,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Non Stock Item",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Non Stock Item",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Serialized Item 8",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 1,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Serialized Item",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Serialized Item",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Serialized Item 9",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 1,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Serialized Item With Series",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Serialized Item With Series",
+				"serial_no_series": "ABCD.#####",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Item Home Desktop Manufactured 10",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Home Desktop Manufactured",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Item Home Desktop Manufactured",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test FG Item 2 11",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 1,
+				"item_code": "_Test FG Item 2",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test FG Item 2",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Variant Item 12",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 1,
+				"item_code": "_Test Variant Item",
+				"item_group": "_Test Item Group Desktops",
+				"item_name": "_Test Variant Item",
+				"stock_uom": "_Test UOM",
+				"has_variants": 1,
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+				"attributes": [{"attribute": "Test Size"}],
+				"apply_warehouse_wise_reorder_level": 1,
+				"reorder_levels": [
+					{
+						"material_request_type": "Purchase",
+						"warehouse": "_Test Warehouse - _TC",
+						"warehouse_reorder_level": 20,
+						"warehouse_reorder_qty": 20,
+					}
+				],
+			},
+			{
+				"description": "_Test Item 1",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Warehouse Group Wise Reorder",
+				"item_group": "_Test Item Group",
+				"item_name": "_Test Item Warehouse Group Wise Reorder",
+				"apply_warehouse_wise_reorder_level": 1,
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse Group-C1 - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+				"reorder_levels": [
+					{
+						"warehouse_group": "_Test Warehouse Group - _TC",
+						"material_request_type": "Purchase",
+						"warehouse": "_Test Warehouse Group-C1 - _TC",
+						"warehouse_reorder_level": 20,
+						"warehouse_reorder_qty": 20,
+					}
+				],
+				"stock_uom": "_Test UOM",
+			},
+			{
+				"description": "_Test Item With Item Tax Template",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item With Item Tax Template",
+				"item_group": "_Test Item Group",
+				"item_name": "_Test Item With Item Tax Template",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+				"taxes": [
+					{
+						"doctype": "Item Tax",
+						"parentfield": "taxes",
+						"item_tax_template": "_Test Account Excise Duty @ 10 - _TC",
+					},
+					{
+						"doctype": "Item Tax",
+						"parentfield": "taxes",
+						"item_tax_template": "_Test Account Excise Duty @ 12 - _TC",
+						"tax_category": "_Test Tax Category 1",
+					},
+				],
+			},
+			{
+				"description": "_Test Item Inherit Group Item Tax Template 1",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Inherit Group Item Tax Template 1",
+				"item_group": "_Test Item Group Tax Parent",
+				"item_name": "_Test Item Inherit Group Item Tax Template 1",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Item Inherit Group Item Tax Template 2",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Inherit Group Item Tax Template 2",
+				"item_group": "_Test Item Group Tax Child Override",
+				"item_name": "_Test Item Inherit Group Item Tax Template 2",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+			},
+			{
+				"description": "_Test Item Override Group Item Tax Template",
+				"doctype": "Item",
+				"has_batch_no": 0,
+				"has_serial_no": 0,
+				"inspection_required": 0,
+				"is_stock_item": 1,
+				"is_sub_contracted_item": 0,
+				"item_code": "_Test Item Override Group Item Tax Template",
+				"item_group": "_Test Item Group Tax Child Override",
+				"item_name": "_Test Item Override Group Item Tax Template",
+				"stock_uom": "_Test UOM",
+				"item_defaults": [
+					{
+						"company": "_Test Company",
+						"default_warehouse": "_Test Warehouse - _TC",
+						"expense_account": "_Test Account Cost for Goods Sold - _TC",
+						"buying_cost_center": "_Test Cost Center - _TC",
+						"selling_cost_center": "_Test Cost Center - _TC",
+						"income_account": "Sales - _TC",
+					}
+				],
+				"taxes": [
+					{
+						"doctype": "Item Tax",
+						"parentfield": "taxes",
+						"item_tax_template": "_Test Account Excise Duty @ 20 - _TC",
+					},
+					{
+						"doctype": "Item Tax",
+						"parentfield": "taxes",
+						"tax_category": "_Test Tax Category 1",
+						"item_tax_template": "_Test Item Tax Template 1 - _TC",
+					},
+				],
+			},
+			{
+				"description": "_Test",
+				"doctype": "Item",
+				"is_stock_item": 1,
+				"item_code": "138-CMS Shoe",
+				"item_group": "_Test Item Group",
+				"item_name": "138-CMS Shoe",
+				"stock_uom": "_Test UOM",
+			},
+		]
+		cls.item = []
+		for x in records:
+			if not frappe.db.exists(
+				"Item", {"item_code": x.get("item_code"), "item_name": x.get("item_name")}
+			):
+				cls.item.append(frappe.get_doc(x).insert())
+			else:
+				cls.item.append(
+					frappe.get_doc(
+						"Item",
+						{"item_code": x.get("item_code"), "item_name": x.get("item_name")},
+					)
+				)
+
 
 @ERPNextTestSuite.registerAs(staticmethod)
 @contextmanager