refactor

account.rb

  def delayed_deletion
    begin
      Account.transaction do
        update_column(:deleted_at, Date.current)
        destroy_subscription
      end
    rescue Exception; end;
    AccountAlertMailer.deletion_notification(admin).deliver
  end

account_spec.rb

    context "transaction" do
      it "should rollback if exception found in update_column" do
        @account.stubs(:update_column).raises(Exception)
        @account.delayed_deletion
        @account.deleted_at.should be_nil
      end
      it "should rollback if exception found in destroy_subscription" do
        @account.stubs(:destroy_subscription).raises(Exception)
        @account.delayed_deletion
        @account.reload.deleted_at.should be_nil
      end
    end