Provide an API for test coding

For every test case, we need a lot of shared infos, for example in accounting, we'll very oftenly need to find a journal with a specific type and currency or to find the default debit account....

So I'm thinking on a way to provide to everyone a kind of API to request all of those typical infos. It should be something loaded for every scenario, and should be able to provide every developers a unique way to request those values / ids.

This API should also provide the creation of "good state" before the tests start as, for example, create all missing journal and put the tested instance in a valid state before testing it (ensure avery needed journal, account, currency etc.. are set correctly).