diff --git a/jdav_web/finance/tests/__init__.py b/jdav_web/finance/tests/__init__.py
index 4754139..41989f9 100644
--- a/jdav_web/finance/tests/__init__.py
+++ b/jdav_web/finance/tests/__init__.py
@@ -1,2 +1,3 @@
 from .admin import *
 from .models import *
+from .rules import *
diff --git a/jdav_web/finance/tests/rules.py b/jdav_web/finance/tests/rules.py
new file mode 100644
index 0000000..ce5fa40
--- /dev/null
+++ b/jdav_web/finance/tests/rules.py
@@ -0,0 +1,102 @@
+from django.test import TestCase
+from django.utils import timezone
+from django.conf import settings
+from django.contrib.auth.models import User
+from unittest.mock import Mock
+from finance.rules import is_creator, not_submitted, leads_excursion
+from finance.models import Statement, Ledger
+from members.models import Member, Group, Freizeit, GEMEINSCHAFTS_TOUR, MUSKELKRAFT_ANREISE, MALE, FEMALE
+
+
+class FinanceRulesTestCase(TestCase):
+    def setUp(self):
+        self.group = Group.objects.create(name="Test Group")
+        self.ledger = Ledger.objects.create(name="Test Ledger")
+
+        self.user1 = User.objects.create_user(username="alice", password="test123")
+        self.member1 = Member.objects.create(
+            prename="Alice", lastname="Smith", birth_date=timezone.now().date(),
+            email=settings.TEST_MAIL, gender=FEMALE, user=self.user1
+        )
+        self.member1.group.add(self.group)
+
+        self.user2 = User.objects.create_user(username="bob", password="test123")
+        self.member2 = Member.objects.create(
+            prename="Bob", lastname="Jones", birth_date=timezone.now().date(),
+            email=settings.TEST_MAIL, gender=MALE, user=self.user2
+        )
+        self.member2.group.add(self.group)
+
+        self.freizeit = Freizeit.objects.create(
+            name="Test Excursion",
+            kilometers_traveled=100,
+            tour_type=GEMEINSCHAFTS_TOUR,
+            tour_approach=MUSKELKRAFT_ANREISE,
+            difficulty=2
+        )
+        self.freizeit.jugendleiter.add(self.member1)
+
+        self.statement = Statement.objects.create(
+            short_description="Test Statement",
+            explanation="Test explanation",
+            night_cost=27,
+            created_by=self.member1,
+            excursion=self.freizeit
+        )
+        self.statement.allowance_to.add(self.member1)
+
+    def test_is_creator_true(self):
+        """Test is_creator predicate returns True when user created the statement"""
+        self.assertTrue(is_creator(self.user1, self.statement))
+        self.assertFalse(is_creator(self.user2, self.statement))
+
+    def test_not_submitted_statement(self):
+        """Test not_submitted predicate returns True when statement is not submitted"""
+        self.statement.submitted = False
+        self.assertTrue(not_submitted(self.user1, self.statement))
+        self.statement.submitted = True
+        self.assertFalse(not_submitted(self.user1, self.statement))
+
+    def test_not_submitted_freizeit_with_statement(self):
+        """Test not_submitted predicate with Freizeit having unsubmitted statement"""
+        self.freizeit.statement = self.statement
+        self.statement.submitted = False
+        self.assertTrue(not_submitted(self.user1, self.freizeit))
+
+    def test_not_submitted_freizeit_without_statement(self):
+        """Test not_submitted predicate with Freizeit having no statement attribute"""
+        # Create a mock Freizeit that truly doesn't have the statement attribute
+        mock_freizeit = Mock(spec=Freizeit)
+        # Remove the statement attribute entirely
+        if hasattr(mock_freizeit, 'statement'):
+            delattr(mock_freizeit, 'statement')
+        self.assertTrue(not_submitted(self.user1, mock_freizeit))
+
+    def test_leads_excursion_freizeit_user_is_leader(self):
+        """Test leads_excursion predicate returns True when user leads the Freizeit"""
+        self.assertTrue(leads_excursion(self.user1, self.freizeit))
+        self.assertFalse(leads_excursion(self.user2, self.freizeit))
+
+    def test_leads_excursion_statement_with_excursion(self):
+        """Test leads_excursion predicate with statement having excursion led by user"""
+        result = leads_excursion(self.user1, self.statement)
+        self.assertTrue(result)
+
+    def test_leads_excursion_statement_no_excursion_attribute(self):
+        """Test leads_excursion predicate with statement having no excursion attribute"""
+        mock_statement = Mock()
+        del mock_statement.excursion
+        result = leads_excursion(self.user1, mock_statement)
+        self.assertFalse(result)
+
+    def test_leads_excursion_statement_excursion_is_none(self):
+        """Test leads_excursion predicate with statement having None excursion"""
+        statement_no_excursion = Statement.objects.create(
+            short_description="Test Statement No Excursion",
+            explanation="Test explanation",
+            night_cost=27,
+            created_by=self.member1,
+            excursion=None
+        )
+        result = leads_excursion(self.user1, statement_no_excursion)
+        self.assertFalse(result)