GL Entry on asset sale (#12514)

* GL Entry on asset sale

* Asset sale test case fixed
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Nabin Hait 2018-01-17 14:39:05 +05:30 committed by GitHub
parent b44ef0b249
commit 2bfa1803e9
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6 changed files with 40 additions and 36 deletions

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@ -675,28 +675,28 @@ class SalesInvoice(SellingController):
# income account gl entries
for item in self.get("items"):
if flt(item.base_net_amount):
account_currency = get_account_currency(item.income_account)
gl_entries.append(
self.get_gl_dict({
"account": item.income_account,
"against": self.customer,
"credit": item.base_net_amount,
"credit_in_account_currency": item.base_net_amount \
if account_currency==self.company_currency else item.net_amount,
"cost_center": item.cost_center
}, account_currency)
)
if item.is_fixed_asset:
asset = frappe.get_doc("Asset", item.asset)
fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, is_sale=True)
fixed_asset_gl_entries = get_gl_entries_on_asset_disposal(asset, item.base_net_amount)
for gle in fixed_asset_gl_entries:
gle["against"] = self.customer
gl_entries.append(self.get_gl_dict(gle))
asset.db_set("disposal_date", self.posting_date)
asset.set_status("Sold" if self.docstatus==1 else None)
else:
account_currency = get_account_currency(item.income_account)
gl_entries.append(
self.get_gl_dict({
"account": item.income_account,
"against": self.customer,
"credit": item.base_net_amount,
"credit_in_account_currency": item.base_net_amount \
if account_currency==self.company_currency else item.net_amount,
"cost_center": item.cost_center
}, account_currency)
)
# expense account gl entries
if cint(self.update_stock) and \

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@ -51,9 +51,6 @@ class Asset(Document):
if not self.get(field):
self.set(field, value)
self.value_after_depreciation = (flt(self.gross_purchase_amount) -
flt(self.opening_accumulated_depreciation))
def validate_asset_values(self):
if flt(self.expected_value_after_useful_life) >= flt(self.gross_purchase_amount):
frappe.throw(_("Expected Value After Useful Life must be less than Gross Purchase Amount"))
@ -61,7 +58,10 @@ class Asset(Document):
if not flt(self.gross_purchase_amount):
frappe.throw(_("Gross Purchase Amount is mandatory"), frappe.MandatoryError)
if not self.is_existing_asset and self.calculate_depreciation:
if not self.calculate_depreciation:
return
if not self.is_existing_asset:
self.opening_accumulated_depreciation = 0
self.number_of_depreciations_booked = 0
if not self.next_depreciation_date:
@ -81,6 +81,9 @@ class Asset(Document):
if cint(self.number_of_depreciations_booked) > cint(self.total_number_of_depreciations):
frappe.throw(_("Number of Depreciations Booked cannot be greater than Total Number of Depreciations"))
self.value_after_depreciation = (flt(self.gross_purchase_amount) -
flt(self.opening_accumulated_depreciation))
if self.next_depreciation_date and getdate(self.next_depreciation_date) < getdate(nowdate()):
frappe.msgprint(_("Next Depreciation Date is entered as past date"), title=_('Warning'), indicator='red')
@ -106,12 +109,13 @@ class Asset(Document):
n * cint(self.frequency_of_depreciation))
depreciation_amount = self.get_depreciation_amount(value_after_depreciation)
value_after_depreciation -= flt(depreciation_amount)
if depreciation_amount:
value_after_depreciation -= flt(depreciation_amount)
self.append("schedules", {
"schedule_date": schedule_date,
"depreciation_amount": depreciation_amount
})
self.append("schedules", {
"schedule_date": schedule_date,
"depreciation_amount": depreciation_amount
})
def set_accumulated_depreciation(self):
accumulated_depreciation = flt(self.opening_accumulated_depreciation)

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@ -151,13 +151,11 @@ def restore_asset(asset_name):
asset.set_status()
@frappe.whitelist()
def get_gl_entries_on_asset_disposal(asset, is_sale=False):
def get_gl_entries_on_asset_disposal(asset, selling_amount=0):
fixed_asset_account, accumulated_depr_account, depr_expense_account = get_depreciation_accounts(asset)
accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
disposal_account, depreciation_cost_center = get_disposal_account_and_cost_center(asset.company)
expense_account, cost_center = get_disposal_account_and_cost_center(asset.company)
if is_sale:
expense_account = depr_expense_account
accumulated_depr_amount = flt(asset.gross_purchase_amount) - flt(asset.value_after_depreciation)
gl_entries = [
{
@ -172,12 +170,14 @@ def get_gl_entries_on_asset_disposal(asset, is_sale=False):
}
]
if flt(asset.value_after_depreciation):
profit_amount = flt(selling_amount) - flt(asset.value_after_depreciation)
if profit_amount:
debit_or_credit = "debit" if profit_amount < 0 else "credit"
gl_entries.append({
"account": expense_account,
"cost_center": cost_center,
"debit": flt(asset.value_after_depreciation),
"debit_in_account_currency": flt(asset.value_after_depreciation)
"account": disposal_account,
"cost_center": depreciation_cost_center,
debit_or_credit: abs(profit_amount),
debit_or_credit + "_in_account_currency": abs(profit_amount)
})
return gl_entries

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@ -234,9 +234,8 @@ class TestAsset(unittest.TestCase):
expected_gle = (
("_Test Accumulated Depreciations - _TC", 30000.0, 0.0),
("_Test Depreciations - _TC", 70000.0, 0.0),
("_Test Fixed Asset - _TC", 0.0, 100000.0),
("_Test Gain/Loss on Asset Disposal - _TC", 0.0, 25000.0),
("_Test Gain/Loss on Asset Disposal - _TC", 45000.0, 0.0),
("Debtors - _TC", 25000.0, 0.0)
)

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@ -549,7 +549,7 @@ erpnext.TransactionController = erpnext.taxes_and_totals.extend({
final_message = final_message + message1;
}
if (this.frm.doc.payment_schedule.length) {
if ((this.frm.doc.payment_schedule || []).length) {
message2 = "Payment Schedule Table";
if (message1.length !== 0) message2 = " and " + message2;
final_message = final_message + message2;

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@ -146,7 +146,8 @@ class Customer(TransactionBase):
frappe.throw(_("A Customer Group exists with same name please change the Customer name or rename the Customer Group"), frappe.NameError)
def validate_credit_limit_on_change(self):
if self.get("__islocal") or self.credit_limit == frappe.db.get_value("Customer", self.name, "credit_limit"):
if self.get("__islocal") or not self.credit_limit \
or self.credit_limit == frappe.db.get_value("Customer", self.name, "credit_limit"):
return
for company in frappe.get_all("Company"):