diff --git a/tests/test_beancount_to_jsonl.py b/tests/test_beancount_to_jsonl.py
new file mode 100644
index 00000000..e368e194
--- /dev/null
+++ b/tests/test_beancount_to_jsonl.py
@@ -0,0 +1,84 @@
+# Standard Packages
+import json
+
+# Internal Packages
+from src.processor.ledger.beancount_to_jsonl import extract_beancount_transactions, convert_transactions_to_maps, convert_transaction_maps_to_jsonl
+
+
+def test_no_transactions_in_file(tmp_path):
+    "Handle file with no transactions."
+    # Arrange
+    entry = f'''
+    - Bullet point 1
+    - Bullet point 2
+    '''
+    beancount_file = create_file(tmp_path, entry)
+
+    # Act
+    # Extract Entries from specified Beancount files
+    entry_nodes, file_to_entries = extract_beancount_transactions(beancount_files=[beancount_file])
+
+    # Process Each Entry from All Beancount Files
+    jsonl_string = convert_transaction_maps_to_jsonl(convert_transactions_to_maps(entry_nodes, file_to_entries))
+    jsonl_data = [json.loads(json_string) for json_string in jsonl_string.splitlines()]
+
+    # Assert
+    assert len(jsonl_data) == 0
+
+
+def test_single_beancount_transaction_to_jsonl(tmp_path):
+    "Convert transaction from single file to jsonl."
+    # Arrange
+    entry = f'''
+1984-04-01 * "Payee" "Narration"
+Expenses:Test:Test  1.00 KES
+Assets:Test:Test  -1.00 KES
+    '''
+    beancount_file = create_file(tmp_path, entry)
+
+    # Act
+    # Extract Entries from specified Beancount files
+    entries, entry_to_file_map = extract_beancount_transactions(beancount_files=[beancount_file])
+
+    # Process Each Entry from All Beancount Files
+    jsonl_string = convert_transaction_maps_to_jsonl(convert_transactions_to_maps(entries, entry_to_file_map))
+    jsonl_data = [json.loads(json_string) for json_string in jsonl_string.splitlines()]
+
+    # Assert
+    assert len(jsonl_data) == 1
+
+
+def test_multiple_transactions_to_jsonl(tmp_path):
+    "Convert multiple transactions from single file to jsonl."
+    # Arrange
+    entry = f'''
+1984-04-01 * "Payee" "Narration"
+Expenses:Test:Test  1.00 KES
+Assets:Test:Test  -1.00 KES
+\t\r
+1984-04-01 * "Payee" "Narration"
+Expenses:Test:Test  1.00 KES
+Assets:Test:Test  -1.00 KES
+'''
+
+    beancount_file = create_file(tmp_path, entry)
+
+    # Act
+    # Extract Entries from specified Beancount files
+    entries, entry_to_file_map = extract_beancount_transactions(beancount_files=[beancount_file])
+
+    # Process Each Entry from All Beancount Files
+    jsonl_string = convert_transaction_maps_to_jsonl(convert_transactions_to_maps(entries, entry_to_file_map))
+    jsonl_data = [json.loads(json_string) for json_string in jsonl_string.splitlines()]
+
+    # Assert
+    assert len(jsonl_data) == 2
+
+
+# Helper Functions
+def create_file(tmp_path, entry, filename="ledger.beancount"):
+    beancount_file = tmp_path / f"notes/{filename}"
+    beancount_file.parent.mkdir()
+    beancount_file.touch()
+    beancount_file.write_text(entry)
+    return beancount_file