diff --git a/erpnext/accounts/doctype/account/test_account.py b/erpnext/accounts/doctype/account/test_account.py
index acaa0966a2..1c3375050e 100644
--- a/erpnext/accounts/doctype/account/test_account.py
+++ b/erpnext/accounts/doctype/account/test_account.py
@@ -129,6 +129,8 @@ def _make_test_records(verbose):
 		["_Test Write Off", "Indirect Expenses", 0, None, None],
 		["_Test Exchange Gain/Loss", "Indirect Expenses", 0, None, None],
 
+		["_Test Account Sales", "Direct Income", 0, None, None],
+
 		# related to Account Inventory Integration
 		["_Test Account Stock In Hand", "Current Assets", 0, None, None],
 		
diff --git a/erpnext/setup/doctype/brand/test_records.json b/erpnext/setup/doctype/brand/test_records.json
index d2a4ad4e23..17b5a6b0a3 100644
--- a/erpnext/setup/doctype/brand/test_records.json
+++ b/erpnext/setup/doctype/brand/test_records.json
@@ -2,5 +2,16 @@
  {
   "brand": "_Test Brand", 
   "doctype": "Brand"
+ },
+ {
+  "brand": "_Test Brand With Item Defaults",
+  "doctype": "Brand",
+  "brand_defaults": [{
+    "company": "_Test Company",
+    "expense_account": "_Test Account Cost for Goods Sold - _TC",
+    "income_account": "_Test Account Sales - _TC",
+    "buying_cost_center": "_Test Cost Center - _TC",
+    "selling_cost_center": "_Test Cost Center - _TC"
+  }]
  }
 ]
\ No newline at end of file
diff --git a/erpnext/stock/doctype/item/test_item.py b/erpnext/stock/doctype/item/test_item.py
index d02559ebcb..6ec7ba1d1f 100644
--- a/erpnext/stock/doctype/item/test_item.py
+++ b/erpnext/stock/doctype/item/test_item.py
@@ -102,6 +102,61 @@ class TestItem(unittest.TestCase):
 		for key, value in iteritems(to_check):
 			self.assertEqual(value, details.get(key))
 
+	def test_item_defaults(self):
+		frappe.delete_doc_if_exists("Item", "Test Item With Defaults", force=1)
+		make_item("Test Item With Defaults", {
+			"item_group": "_Test Item Group",
+			"brand": "_Test Brand With Item Defaults",
+			"item_defaults": [{
+				"company": "_Test Company",
+				"default_warehouse": "_Test Warehouse 2 - _TC",  # no override
+				"expense_account": "_Test Account Stock Expenses - _TC",  # override brand default
+				"buying_cost_center": "_Test Write Off Cost Center - _TC",  # override item group default
+			}]
+		})
+
+		sales_item_check = {
+			"item_code": "Test Item With Defaults",
+			"warehouse": "_Test Warehouse 2 - _TC",  # from item
+			"income_account": "_Test Account Sales - _TC",  # from brand
+			"expense_account": "_Test Account Stock Expenses - _TC",  # from item
+			"cost_center": "_Test Cost Center 2 - _TC",  # from item group
+		}
+		sales_item_details = get_item_details({
+			"item_code": "Test Item With Defaults",
+			"company": "_Test Company",
+			"price_list": "_Test Price List",
+			"currency": "_Test Currency",
+			"doctype": "Sales Invoice",
+			"conversion_rate": 1,
+			"price_list_currency": "_Test Currency",
+			"plc_conversion_rate": 1,
+			"customer": "_Test Customer",
+		})
+		for key, value in iteritems(sales_item_check):
+			self.assertEqual(value, sales_item_details.get(key))
+
+		purchase_item_check = {
+			"item_code": "Test Item With Defaults",
+			"warehouse": "_Test Warehouse 2 - _TC",  # from item
+			"expense_account": "_Test Account Stock Expenses - _TC",  # from item
+			"income_account": "_Test Account Sales - _TC",  # from brand
+			"cost_center": "_Test Write Off Cost Center - _TC"  # from item
+		}
+		purchase_item_details = get_item_details({
+			"item_code": "Test Item With Defaults",
+			"company": "_Test Company",
+			"price_list": "_Test Price List",
+			"currency": "_Test Currency",
+			"doctype": "Purchase Invoice",
+			"conversion_rate": 1,
+			"price_list_currency": "_Test Currency",
+			"plc_conversion_rate": 1,
+			"supplier": "_Test Supplier",
+		})
+		for key, value in iteritems(purchase_item_check):
+			self.assertEqual(value, purchase_item_details.get(key))
+
 	def test_item_attribute_change_after_variant(self):
 		frappe.delete_doc_if_exists("Item", "_Test Variant Item-L", force=1)