diff --git a/accounts/doctype/sales_invoice/sales_invoice.py b/accounts/doctype/sales_invoice/sales_invoice.py
index 241620b419..6cb0bab4dc 100644
--- a/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/accounts/doctype/sales_invoice/sales_invoice.py
@@ -557,8 +557,10 @@ class DocType(SellingController):
 		if gl_entries:
 			make_gl_entries(gl_entries, cancel=(self.doc.docstatus == 2), 
 				update_outstanding=update_outstanding, merge_entries=False)
-
-			self.update_gl_entries_after()
+				
+			if cint(webnotes.defaults.get_global_default("perpetual_accounting")) \
+					and cint(self.doc.update_stock):
+				self.update_gl_entries_after()
 				
 	def make_customer_gl_entry(self, gl_entries):
 		if self.doc.grand_total:
diff --git a/accounts/general_ledger.py b/accounts/general_ledger.py
index 2dcbe57b08..876a581955 100644
--- a/accounts/general_ledger.py
+++ b/accounts/general_ledger.py
@@ -9,11 +9,12 @@ from accounts.utils import validate_expense_against_budget
 
 def make_gl_entries(gl_map, cancel=False, adv_adj=False, merge_entries=True, 
 		update_outstanding='Yes'):
-	if not cancel:
-		gl_map = process_gl_map(gl_map, merge_entries)
-		save_entries(gl_map, adv_adj, update_outstanding)
-	else:
-		delete_gl_entries(gl_map, adv_adj, update_outstanding)
+	if gl_map:
+		if not cancel:
+			gl_map = process_gl_map(gl_map, merge_entries)
+			save_entries(gl_map, adv_adj, update_outstanding)
+		else:
+			delete_gl_entries(gl_map, adv_adj=adv_adj, update_outstanding=update_outstanding)
 		
 def process_gl_map(gl_map, merge_entries=True):
 	if merge_entries:
@@ -21,12 +22,13 @@ def process_gl_map(gl_map, merge_entries=True):
 	
 	for entry in gl_map:
 		# round off upto 2 decimal
-		entry["debit"] = flt(entry["debit"], 2)
-		entry["credit"] = flt(entry["credit"], 2)
+		entry.debit = flt(entry.debit, 2)
+		entry.credit = flt(entry.credit, 2)
 	
 		# toggle debit, credit if negative entry
-		if flt(entry["debit"]) < 0 or flt(entry["credit"]) < 0:
-			entry["debit"], entry["credit"] = abs(flt(entry["credit"])), abs(flt(entry["debit"]))
+		if flt(entry.debit) < 0 or flt(entry.credit) < 0:
+			entry.debit, entry.credit = abs(flt(entry.credit)), abs(flt(entry.debit))
+
 	return gl_map
 		
 def merge_similar_entries(gl_map):
@@ -36,18 +38,18 @@ def merge_similar_entries(gl_map):
 		# to that entry
 		same_head = check_if_in_list(entry, merged_gl_map)
 		if same_head:
-			same_head['debit']	= flt(same_head['debit']) + flt(entry['debit'])
-			same_head['credit'] = flt(same_head['credit']) + flt(entry['credit'])
+			same_head.debit	= flt(same_head.debit) + flt(entry.debit)
+			same_head.credit = flt(same_head.credit) + flt(entry.credit)
 		else:
 			merged_gl_map.append(entry)
 			
 	# filter zero debit and credit entries
-	merged_gl_map = filter(lambda x: flt(x["debit"])!=0 or flt(x["credit"])!=0, merged_gl_map)
+	merged_gl_map = filter(lambda x: flt(x.debit)!=0 or flt(x.credit)!=0, merged_gl_map)
 	return merged_gl_map
 
 def check_if_in_list(gle, gl_mqp):
 	for e in gl_mqp:
-		if e['account'] == gle['account'] and \
+		if e.account == gle.account and \
 				cstr(e.get('against_voucher'))==cstr(gle.get('against_voucher')) \
 				and cstr(e.get('against_voucher_type')) == \
 					cstr(gle.get('against_voucher_type')) \
@@ -62,8 +64,8 @@ def save_entries(gl_map, adv_adj, update_outstanding):
 		validate_expense_against_budget(entry)
 
 		# update total debit / credit
-		total_debit += flt(entry["debit"])
-		total_credit += flt(entry["credit"])
+		total_debit += flt(entry.debit)
+		total_credit += flt(entry.credit)
 		
 	validate_total_debit_credit(total_debit, total_credit)
 	
@@ -80,14 +82,20 @@ def validate_total_debit_credit(total_debit, total_credit):
 		webnotes.throw(webnotes._("Debit and Credit not equal for this voucher: Diff (Debit) is ") +
 		 	cstr(total_debit - total_credit))
 		
-def delete_gl_entries(gl_entries=None, adv_adj=False, update_outstanding="Yes"):
+def delete_gl_entries(gl_entries=None, voucher_type=None, voucher_no=None, 
+		adv_adj=False, update_outstanding="Yes"):
+	
 	from accounts.doctype.gl_entry.gl_entry import check_negative_balance, \
 		check_freezing_date, update_outstanding_amt, validate_freezed_account
+		
+	if not gl_entries:
+		gl_entries = webnotes.conn.sql("""select * from `tabGL Entry` 
+			where voucher_type=%s and voucher_no=%s""", (voucher_type, voucher_no), as_dict=True)
 	if gl_entries:
 		check_freezing_date(gl_entries[0]["posting_date"], adv_adj)
 	
 	webnotes.conn.sql("""delete from `tabGL Entry` where voucher_type=%s and voucher_no=%s""", 
-		(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"]))
+		(voucher_type or gl_entries[0]["voucher_type"], voucher_no or gl_entries[0]["voucher_no"]))
 	
 	for entry in gl_entries:
 		validate_freezed_account(entry["account"], adv_adj)
diff --git a/accounts/utils.py b/accounts/utils.py
index d20cb67c57..e88804abeb 100644
--- a/accounts/utils.py
+++ b/accounts/utils.py
@@ -360,7 +360,6 @@ def get_stock_and_account_difference(account_list=None, posting_date=None):
 	for account, warehouse_list in account_warehouse_map.items():
 		account_balance = get_balance_on(account, posting_date)
 		stock_value = get_stock_balance_on(warehouse_list, posting_date)
-
 		if abs(flt(stock_value) - flt(account_balance)) > 0.005:
 			difference.setdefault(account, flt(stock_value) - flt(account_balance))
 
diff --git a/controllers/accounts_controller.py b/controllers/accounts_controller.py
index 4b63f3f65e..6761092a99 100644
--- a/controllers/accounts_controller.py
+++ b/controllers/accounts_controller.py
@@ -332,7 +332,7 @@ class AccountsController(TransactionBase):
 
 	def get_gl_dict(self, args):
 		"""this method populates the common properties of a gl entry record"""
-		gl_dict = {
+		gl_dict = webnotes._dict({
 			'company': self.doc.company, 
 			'posting_date': self.doc.posting_date,
 			'voucher_type': self.doc.doctype,
@@ -343,7 +343,7 @@ class AccountsController(TransactionBase):
 			'debit': 0,
 			'credit': 0,
 			'is_opening': self.doc.fields.get("is_opening") or "No",
-		}
+		})
 		gl_dict.update(args)
 		return gl_dict
 				
diff --git a/controllers/stock_controller.py b/controllers/stock_controller.py
index deb687cf95..f3f61f9eea 100644
--- a/controllers/stock_controller.py
+++ b/controllers/stock_controller.py
@@ -8,130 +8,130 @@ from webnotes import msgprint, _
 import webnotes.defaults
 
 from controllers.accounts_controller import AccountsController
+from accounts.general_ledger import make_gl_entries, delete_gl_entries
 
 class StockController(AccountsController):
 	def make_gl_entries(self):
 		if not cint(webnotes.defaults.get_global_default("perpetual_accounting")):
 			return
 		
-		from accounts.general_ledger import make_gl_entries, delete_gl_entries
-		gl_entries = self.get_gl_entries_for_stock()
-		
-		if gl_entries and self.doc.docstatus==1:
+		if self.doc.docstatus==1:
+			gl_entries = self.get_gl_entries_for_stock()
 			make_gl_entries(gl_entries)
-		elif self.doc.docstatus==2:
-			webnotes.conn.sql("""delete from `tabGL Entry` where voucher_type=%s 
-				and voucher_no=%s""", (self.doc.doctype, self.doc.name))
-			
+		else:
+			delete_gl_entries(voucher_type=self.doc.doctype, voucher_no=self.doc.name)
+		
 		self.update_gl_entries_after()
-			
-			
-	def get_gl_entries_for_stock(self, item_acc_map=None, expense_account=None, cost_center=None):
+	
+	def get_gl_entries_for_stock(self, default_expense_account=None, default_cost_center=None):
 		from accounts.general_ledger import process_gl_map
+		warehouse_account = self.get_warehouse_account()
+		stock_ledger = self.get_stock_ledger_details()
+		voucher_details = self.get_voucher_details(stock_ledger, default_expense_account, 
+			default_cost_center)
+		
+		gl_list = []
+		for detail in voucher_details:
+			sle_list = stock_ledger.get(detail.name)
+			if sle_list:
+				for sle in sle_list:
+					if warehouse_account.get(sle.warehouse):
+						
+						# from warehouse account
+						gl_list.append(self.get_gl_dict({
+							"account": warehouse_account[sle.warehouse],
+							"against": detail.expense_account,
+							"cost_center": detail.cost_center,
+							"remarks": self.doc.remarks or "Accounting Entry for Stock",
+							"debit": sle.stock_value_difference
+						}))
 
-		if not (expense_account or cost_center or item_acc_map):
-			item_acc_map = {}
-			for item in self.doclist.get({"parentfield": self.fname}):
-				self.check_expense_account(item)
-				item_acc_map.setdefault(item.name, [item.expense_account, item.cost_center])
-		
-		gl_entries = []
-		stock_value_diff = self.get_stock_value_diff_from_sle(item_acc_map, expense_account, 
-			cost_center)
-		for stock_in_hand_account, against_stock_account_dict in stock_value_diff.items():
-			for against_stock_account, cost_center_dict in against_stock_account_dict.items():
-				for cost_center, value_diff in cost_center_dict.items():
-					gl_entries += [
-						# stock in hand account
-						self.get_gl_dict({
-							"account": stock_in_hand_account,
-							"against": against_stock_account,
-							"debit": value_diff,
+						# to target warehouse / expense account
+						gl_list.append(self.get_gl_dict({
+							"account": detail.expense_account,
+							"against": warehouse_account[sle.warehouse],
+							"cost_center": detail.cost_center,
 							"remarks": self.doc.remarks or "Accounting Entry for Stock",
-						}),
-			
-						# account against stock in hand
-						self.get_gl_dict({
-							"account": against_stock_account,
-							"against": stock_in_hand_account,
-							"credit": value_diff,
-							"cost_center": cost_center != "No Cost Center" and cost_center or None,
-							"remarks": self.doc.remarks or "Accounting Entry for Stock",
-						}),
-					]
-		gl_entries = process_gl_map(gl_entries)
-		return gl_entries
+							"credit": sle.stock_value_difference
+						}))
 		
+		return process_gl_map(gl_list)
 			
-	def get_stock_value_diff_from_sle(self, item_acc_map, expense_account, cost_center):
-		wh_acc_map = self.get_warehouse_account_map()
-		stock_value_diff = {}
+	def get_voucher_details(self, stock_ledger, default_expense_account, default_cost_center):
+		if not default_expense_account:
+			details = self.doclist.get({"parentfield": self.fname})
+			for d in details:
+				self.check_expense_account(d)
+		else:
+			details = [webnotes._dict({
+				"name":d, 
+				"expense_account": default_expense_account, 
+				"cost_center": default_cost_center
+			}) for d in stock_ledger.keys()]
+			
+		return details
+		
+	def get_stock_ledger_details(self):
+		stock_ledger = {}
 		for sle in webnotes.conn.sql("""select warehouse, stock_value_difference, voucher_detail_no
 			from `tabStock Ledger Entry` where voucher_type=%s and voucher_no=%s""",
 			(self.doc.doctype, self.doc.name), as_dict=True):
-				account = wh_acc_map[sle.warehouse]
-				against_account = expense_account or item_acc_map[sle.voucher_detail_no][0]
-				cost_center = cost_center or item_acc_map[sle.voucher_detail_no][1] or \
-					"No Cost Center"
-				
-				stock_value_diff.setdefault(account, {}).setdefault(against_account, {})\
-					.setdefault(cost_center, 0)
-				stock_value_diff[account][against_account][cost_center] += \
-					flt(sle.stock_value_difference)
-				 
-		return stock_value_diff
+				stock_ledger.setdefault(sle.voucher_detail_no, []).append(sle)
+		return stock_ledger
 		
-	def get_warehouse_account_map(self):
-		wh_acc_map = {}
-		warehouse_with_no_account = []
-		for d in webnotes.conn.sql("""select name, account from `tabWarehouse`""", as_dict=True):
-			if not d.account: warehouse_with_no_account.append(d.name)
-			wh_acc_map.setdefault(d.name, d.account)
-			
-		if warehouse_with_no_account:
-			webnotes.throw(_("Please mention Perpetual Account in warehouse master for \
-				following warehouses") + ": " + '\n'.join(warehouse_with_no_account))
+	def get_warehouse_account(self):
+		warehouse_account = dict(webnotes.conn.sql("""select name, account from `tabWarehouse`
+			where ifnull(account, '') != ''"""))
 				
-		return wh_acc_map
+		return warehouse_account
 		
 	def update_gl_entries_after(self):
+		from accounts.utils import get_stock_and_account_difference
 		future_stock_vouchers = self.get_future_stock_vouchers()
 		gle = self.get_voucherwise_gl_entries(future_stock_vouchers)
 		for voucher_type, voucher_no in future_stock_vouchers:
-			existing_gle = gle.get((voucher_type, voucher_no), {})
-			voucher_bean = webnotes.bean(voucher_type, voucher_no)
-			expected_gle = voucher_bean.run_method("get_gl_entries_for_stock")
+			existing_gle = gle.get((voucher_type, voucher_no), [])
+			voucher_obj = webnotes.get_obj(voucher_type, voucher_no)
+			expected_gle = voucher_obj.get_gl_entries_for_stock()
+			
 			if expected_gle:
+				matched = True
 				if existing_gle:
-					matched = True
 					for entry in expected_gle:
-						entry_amount = existing_gle.get(entry.account, {}).get(entry.cost_center \
-							or "No Cost Center", [0, 0])
-					
-						if [entry.debit, entry.credit] != entry_amount:
-							matched = False
-							break
-					
-					if not matched:
-						# make updated entry
-						webnotes.conn.sql("""delete from `tabGL Entry` 
-							where voucher_type=%s and voucher_no=%s""", (voucher_type, voucher_no))
-					
-						voucher_bean.run_method("make_gl_entries")
+						for e in existing_gle:
+							if entry.account==e.account \
+								and entry.against_account==e.against_account\
+								and entry.cost_center==e.cost_center:
+									if entry.debit != e.debit or entry.credit != e.credit:
+										matched = False
+										break
 				else:
-					# make adjustment entry on that date
-					self.make_adjustment_entry(expected_gle, voucher_bean)
+					matched = False
+									
+				if not matched:
+					self.delete_gl_entries(voucher_type, voucher_no)
+					make_gl_entries(expected_gle)
+			else:
+				self.delete_gl_entries(voucher_type, voucher_no)
+			
+			# else:
+			# 	# make adjustment entry on that date
+			# 	self.make_adjustment_entry(expected_gle, voucher_obj)
 				
 		
 	def get_future_stock_vouchers(self):
 		future_stock_vouchers = []
-		for d in webnotes.conn.sql("""select distinct voucher_type, voucher_no 
-			from `tabStock Ledger Entry` 
-			where timestamp(posting_date, posting_time) >= timestamp(%s, %s)
-			order by timestamp(posting_date, posting_time) asc, name asc""", 
+		item_codes = webnotes.conn.sql_list("""select distinct item_code 
+			from `tabStock Ledger Entry`
+			where voucher_type=%s and voucher_no=%s""", (self.doc.doctype, self.doc.name))
+		
+		for d in webnotes.conn.sql("""select distinct sle.voucher_type, sle.voucher_no 
+			from `tabStock Ledger Entry` sle
+			where timestamp(sle.posting_date, sle.posting_time) >= timestamp(%s, %s)
+			order by timestamp(sle.posting_date, sle.posting_time) asc, name asc""",
 			(self.doc.posting_date, self.doc.posting_time), as_dict=True):
 				future_stock_vouchers.append([d.voucher_type, d.voucher_no])
-				
+		
 		return future_stock_vouchers
 				
 	def get_voucherwise_gl_entries(self, future_stock_vouchers):
@@ -141,13 +141,15 @@ class StockController(AccountsController):
 				where posting_date >= %s and voucher_no in (%s)""" % 
 				('%s', ', '.join(['%s']*len(future_stock_vouchers))), 
 				tuple([self.doc.posting_date] + [d[1] for d in future_stock_vouchers]), as_dict=1):
-					gl_entries.setdefault((d.voucher_type, d.voucher_no), {})\
-						.setdefault(d.account, {})\
-						.setdefault(d.cost_center, [d.debit, d.credit])
+					gl_entries.setdefault((d.voucher_type, d.voucher_no), []).append(d)
 		
 		return gl_entries
+		
+	def delete_gl_entries(self, voucher_type, voucher_no):
+		webnotes.conn.sql("""delete from `tabGL Entry` 
+			where voucher_type=%s and voucher_no=%s""", (voucher_type, voucher_no))
 					
-	def make_adjustment_entry(self, expected_gle, voucher_bean):
+	def make_adjustment_entry(self, expected_gle, voucher_obj):
 		from accounts.utils import get_stock_and_account_difference
 		account_list = [d.account for d in expected_gle]
 		acc_diff = get_stock_and_account_difference(account_list, expected_gle[0].posting_date)
@@ -160,7 +162,7 @@ class StockController(AccountsController):
 			if diff:
 				gl_entries.append([
 					# stock in hand account
-					voucher_bean.get_gl_dict({
+					voucher_obj.get_gl_dict({
 						"account": account,
 						"against": stock_adjustment_account,
 						"debit": diff,
@@ -168,7 +170,7 @@ class StockController(AccountsController):
 					}),
 				
 					# account against stock in hand
-					voucher_bean.get_gl_dict({
+					voucher_obj.get_gl_dict({
 						"account": stock_adjustment_account,
 						"against": account,
 						"credit": diff,
diff --git a/stock/doctype/delivery_note/delivery_note.py b/stock/doctype/delivery_note/delivery_note.py
index 8c0d5f962f..b07ba5a379 100644
--- a/stock/doctype/delivery_note/delivery_note.py
+++ b/stock/doctype/delivery_note/delivery_note.py
@@ -123,7 +123,6 @@ class DocType(SellingController):
 					}
 				})
 			
-		
 	def validate_proj_cust(self):
 		"""check for does customer belong to same project as entered.."""
 		if self.doc.project_name and self.doc.customer:
diff --git a/stock/doctype/delivery_note/test_delivery_note.py b/stock/doctype/delivery_note/test_delivery_note.py
index 31ea202027..43378a1654 100644
--- a/stock/doctype/delivery_note/test_delivery_note.py
+++ b/stock/doctype/delivery_note/test_delivery_note.py
@@ -7,13 +7,13 @@ import unittest
 import webnotes
 import webnotes.defaults
 from webnotes.utils import cint
-from accounts.utils import get_stock_and_account_difference
+from stock.doctype.purchase_receipt.test_purchase_receipt import get_gl_entries, test_records as pr_test_records
 
 class TestDeliveryNote(unittest.TestCase):
-	def _insert_purchase_receipt(self):
-		from stock.doctype.purchase_receipt.test_purchase_receipt import test_records as pr_test_records
+	def _insert_purchase_receipt(self, item_code=None):
 		pr = webnotes.bean(copy=pr_test_records[0])
-		pr.run_method("calculate_taxes_and_totals")
+		if item_code:
+			pr.doclist[1].item_code = item_code
 		pr.insert()
 		pr.submit()
 		
@@ -61,13 +61,14 @@ class TestDeliveryNote(unittest.TestCase):
 			from `tabGL Entry` where voucher_type='Delivery Note' and voucher_no=%s
 			order by account desc""", dn.doc.name, as_dict=1)
 			
-		self.assertTrue(not gl_entries)
+		self.assertFalse(get_gl_entries("Delivery Note", dn.doc.name))
 		
 	def test_delivery_note_gl_entry(self):
 		self.clear_stock_account_balance()
 		
 		webnotes.defaults.set_global_default("perpetual_accounting", 1)
 		self.assertEqual(cint(webnotes.defaults.get_global_default("perpetual_accounting")), 1)
+		webnotes.conn.set_value("Item", "_Test Item", "valuation_method", "FIFO")
 		
 		self._insert_purchase_receipt()
 		
@@ -84,25 +85,78 @@ class TestDeliveryNote(unittest.TestCase):
 		dn.insert()
 		dn.submit()
 		
-		
-		gl_entries = webnotes.conn.sql("""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Delivery Note' and voucher_no=%s
-			order by account asc""", dn.doc.name, as_dict=1)
+		gl_entries = get_gl_entries("Delivery Note", dn.doc.name)
 		self.assertTrue(gl_entries)
-		
-		expected_values = sorted([
-			[stock_in_hand_account, 0.0, 375.0],
-			["Cost of Goods Sold - _TC", 375.0, 0.0]
-		])
+		expected_values = {
+			stock_in_hand_account: [0.0, 375.0],
+			"Cost of Goods Sold - _TC": [375.0, 0.0]
+		}
 		for i, gle in enumerate(gl_entries):
-			self.assertEquals(expected_values[i][0], gle.account)
-			self.assertEquals(expected_values[i][1], gle.debit)
-			self.assertEquals(expected_values[i][2], gle.credit)
-					
+			self.assertEquals([gle.debit, gle.credit], expected_values.get(gle.account))
+		
 		# check stock in hand balance
 		bal = get_balance_on(stock_in_hand_account, dn.doc.posting_date)
 		self.assertEquals(bal, prev_bal - 375.0)
-		self.assertFalse(get_stock_and_account_difference([dn.doclist[1].warehouse]))
+				
+		# back dated purchase receipt
+		pr = webnotes.bean(copy=pr_test_records[0])
+		pr.doc.posting_date = "2013-01-01"
+		pr.doclist[1].import_rate = 100
+		pr.doclist[1].amount = 100
+		
+		pr.insert()
+		pr.submit()
+		
+		gl_entries = get_gl_entries("Delivery Note", dn.doc.name)
+		self.assertTrue(gl_entries)
+		expected_values = {
+			stock_in_hand_account: [0.0, 666.65],
+			"Cost of Goods Sold - _TC": [666.65, 0.0]
+		}
+		for i, gle in enumerate(gl_entries):
+			self.assertEquals([gle.debit, gle.credit], expected_values.get(gle.account))
+					
+		dn.cancel()
+		self.assertFalse(get_gl_entries("Delivery Note", dn.doc.name))
+		
+		webnotes.defaults.set_global_default("perpetual_accounting", 0)
+			
+	def test_delivery_note_gl_entry_packing_item(self):
+		self.clear_stock_account_balance()
+		webnotes.defaults.set_global_default("perpetual_accounting", 1)
+		
+		self._insert_purchase_receipt()
+		self._insert_purchase_receipt("_Test Item Home Desktop 100")
+		
+		dn = webnotes.bean(copy=test_records[0])
+		dn.doclist[1].item_code = "_Test Sales BOM Item"
+		dn.doclist[1].qty = 1
+	
+		stock_in_hand_account = webnotes.conn.get_value("Warehouse", dn.doclist[1].warehouse, 
+			"account")
+		
+		from accounts.utils import get_balance_on
+		prev_bal = get_balance_on(stock_in_hand_account, dn.doc.posting_date)
+	
+		dn.insert()
+		dn.submit()
+		
+		gl_entries = get_gl_entries("Delivery Note", dn.doc.name)
+		self.assertTrue(gl_entries)
+		
+		expected_values = {
+			stock_in_hand_account: [0.0, 525],
+			"Cost of Goods Sold - _TC": [525.0, 0.0]
+		}
+		for i, gle in enumerate(gl_entries):
+			self.assertEquals([gle.debit, gle.credit], expected_values.get(gle.account))
+					
+		# check stock in hand balance
+		bal = get_balance_on(stock_in_hand_account, dn.doc.posting_date)
+		self.assertEquals(bal, prev_bal - 525.0)
+		
+		dn.cancel()
+		self.assertFalse(get_gl_entries("Delivery Note", dn.doc.name))
 		
 		webnotes.defaults.set_global_default("perpetual_accounting", 0)
 		
@@ -163,6 +217,8 @@ class TestDeliveryNote(unittest.TestCase):
 		webnotes.conn.sql("delete from `tabStock Ledger Entry`")
 		webnotes.conn.sql("delete from `tabGL Entry`")
 
+test_dependencies = ["Sales BOM"]
+
 test_records = [
 	[
 		{
@@ -196,8 +252,10 @@ test_records = [
 			"export_rate": 100.0,
 			"amount": 500.0,
 			"warehouse": "_Test Warehouse - _TC",
-			"stock_uom": "_Test UOM"
+			"stock_uom": "_Test UOM",
+			"expense_account": "Cost of Goods Sold - _TC",
+			"cost_center": "Main - _TC"
 		}
 	]
 	
-]
\ No newline at end of file
+]
diff --git a/stock/doctype/purchase_receipt/purchase_receipt.py b/stock/doctype/purchase_receipt/purchase_receipt.py
index aaf40141d9..9f077994c7 100644
--- a/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -302,11 +302,8 @@ class DocType(BuyingController):
 			
 	def get_gl_entries_for_stock(self):
 		against_stock_account = self.get_company_default("stock_received_but_not_billed")
-		item_acc_map = {}
-		for item in self.doclist.get({"parentfield": "purchase_receipt_details"}):
-			item_acc_map.setdefault(item.name, [against_stock_account, None])
-			
-		gl_entries = super(DocType, self).get_gl_entries_for_stock(item_acc_map)
+		
+		gl_entries = super(DocType, self).get_gl_entries_for_stock(against_stock_account, None)
 		return gl_entries
 		
 	
diff --git a/stock/doctype/purchase_receipt/test_purchase_receipt.py b/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 0ba5470e6e..a0c72d985e 100644
--- a/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -50,11 +50,7 @@ class TestPurchaseReceipt(unittest.TestCase):
 			"warehouse": "_Test Warehouse - _TC"}, "stock_value")
 		self.assertEqual(bin_stock_value, 375)
 		
-		gl_entries = webnotes.conn.sql("""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Receipt' and voucher_no=%s
-			order by account desc""", pr.doc.name, as_dict=1)
-			
-		self.assertTrue(not gl_entries)
+		self.assertFalse(get_gl_entries("Purchase Receipt", pr.doc.name))
 		
 	def test_purchase_receipt_gl_entry(self):
 		webnotes.defaults.set_global_default("perpetual_accounting", 1)
@@ -66,14 +62,12 @@ class TestPurchaseReceipt(unittest.TestCase):
 		pr.insert()
 		pr.submit()
 		
-		gl_entries = webnotes.conn.sql("""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Receipt' and voucher_no=%s
-			order by account desc""", pr.doc.name, as_dict=1)
+		gl_entries = get_gl_entries("Purchase Receipt", pr.doc.name)
+		
 		self.assertTrue(gl_entries)
 		
 		stock_in_hand_account = webnotes.conn.get_value("Warehouse", pr.doclist[1].warehouse, 
-			"account")
-		
+			"account")		
 		fixed_asset_account = webnotes.conn.get_value("Warehouse", pr.doclist[2].warehouse, 
 			"account")
 		
@@ -87,9 +81,9 @@ class TestPurchaseReceipt(unittest.TestCase):
 			self.assertEquals(expected_values[gle.account][0], gle.debit)
 			self.assertEquals(expected_values[gle.account][1], gle.credit)
 			
-		self.assertFalse(get_stock_and_account_difference([pr.doclist[1].warehouse, 
-			pr.doclist[2].warehouse]))
-			
+		pr.cancel()
+		self.assertFalse(get_gl_entries("Purchase Receipt", pr.doc.name))
+		
 		webnotes.defaults.set_global_default("perpetual_accounting", 0)
 		
 	def _clear_stock_account_balance(self):
@@ -126,6 +120,11 @@ class TestPurchaseReceipt(unittest.TestCase):
 
 		self.assertEqual(webnotes.conn.get_value("Serial No", pr.doclist[1].serial_no, 
 			"status"), "Not Available")
+			
+def get_gl_entries(voucher_type, voucher_no):
+	return webnotes.conn.sql("""select account, debit, credit
+		from `tabGL Entry` where voucher_type=%s and voucher_no=%s
+		order by account desc""", (voucher_type, voucher_no), as_dict=1)
 		
 	
 		
diff --git a/stock/doctype/stock_entry/stock_entry.py b/stock/doctype/stock_entry/stock_entry.py
index c134951216..a692db5926 100644
--- a/stock/doctype/stock_entry/stock_entry.py
+++ b/stock/doctype/stock_entry/stock_entry.py
@@ -320,7 +320,7 @@ class DocType(StockController):
 				sl_entries.append(self.get_sl_entries(d, {
 					"warehouse": cstr(d.s_warehouse),
 					"actual_qty": -flt(d.transfer_qty),
-					"incoming_rate": flt(d.incoming_rate)
+					"incoming_rate": 0
 				}))
 				
 			if cstr(d.t_warehouse):
diff --git a/stock/doctype/stock_reconciliation/stock_reconciliation.py b/stock/doctype/stock_reconciliation/stock_reconciliation.py
index f78b8e0754..6b2855a7c2 100644
--- a/stock/doctype/stock_reconciliation/stock_reconciliation.py
+++ b/stock/doctype/stock_reconciliation/stock_reconciliation.py
@@ -298,8 +298,8 @@ class DocType(StockController):
 		if not self.doc.cost_center:
 			msgprint(_("Please enter Cost Center"), raise_exception=1)
 			
-		super(DocType, self).get_gl_entries_for_stock(expense_account=self.doc.expense_account, 
-			cost_center=self.doc.cost_center)
+		return super(DocType, self).get_gl_entries_for_stock(self.doc.expense_account, 
+			self.doc.cost_center)
 		
 			
 	def validate_expense_account(self):
diff --git a/stock/doctype/stock_reconciliation/test_stock_reconciliation.py b/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
index 7de5c54346..df9e2291e8 100644
--- a/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
+++ b/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
@@ -12,7 +12,7 @@ from accounts.utils import get_fiscal_year, get_stock_and_account_difference, ge
 
 
 class TestStockReconciliation(unittest.TestCase):
-	def atest_reco_for_fifo(self):
+	def test_reco_for_fifo(self):
 		webnotes.defaults.set_global_default("perpetual_accounting", 0)
 		# [[qty, valuation_rate, posting_date, 
 		#		posting_time, expected_stock_value, bin_qty, bin_valuation]]
@@ -90,7 +90,6 @@ class TestStockReconciliation(unittest.TestCase):
 			self.assertEqual(res and flt(res[0][0], 4) or 0, d[4])
 			
 			# bin qty and stock value
-			print "bin"
 			bin = webnotes.conn.sql("""select actual_qty, stock_value from `tabBin`
 				where item_code = '_Test Item' and warehouse = '_Test Warehouse - _TC'""")
 			
@@ -103,7 +102,7 @@ class TestStockReconciliation(unittest.TestCase):
 				stock_reco.doc.name)
 			self.assertFalse(gl_entries)
 			
-	def atest_reco_fifo_gl_entries(self):
+	def test_reco_fifo_gl_entries(self):
 		webnotes.defaults.set_global_default("perpetual_accounting", 1)
 		
 		# [[qty, valuation_rate, posting_date, posting_time, stock_in_hand_debit]]
@@ -120,23 +119,23 @@ class TestStockReconciliation(unittest.TestCase):
 			[50, 1000, "2013-01-01", "12:00"], 
 			[5, 1000, "2013-01-01", "12:00"],
 			[1, 1000, "2012-12-01", "00:00"],
-			
 		]
 			
 		for d in input_data:
-			# print d[0], d[1], d[2], d[3]
 			self.cleanup_data()
 			self.insert_existing_sle("FIFO")
+			self.assertFalse(get_stock_and_account_difference(["_Test Account Stock In Hand - _TC"]))
 			stock_reco = self.submit_stock_reconciliation(d[0], d[1], d[2], d[3])
 			
-			self.assertFalse(get_stock_and_account_difference(["_Test Warehouse - _TC"]))
-			# cancel
-			stock_reco.cancel()
-			self.assertFalse(get_stock_and_account_difference(["_Test Warehouse - _TC"]))
-		
-		webnotes.defaults.set_global_default("perpetual_accounting", 0)		
 			
-	def atest_reco_moving_average_gl_entries(self):
+			self.assertFalse(get_stock_and_account_difference(["_Test Account Stock In Hand - _TC"]))
+
+			stock_reco.cancel()
+			self.assertFalse(get_stock_and_account_difference(["_Test Account Stock In Hand - _TC"]))
+		
+		webnotes.defaults.set_global_default("perpetual_accounting", 0)
+			
+	def test_reco_moving_average_gl_entries(self):
 		webnotes.defaults.set_global_default("perpetual_accounting", 1)
 		
 		# [[qty, valuation_rate, posting_date, 
@@ -259,6 +258,7 @@ class TestStockReconciliation(unittest.TestCase):
 		pr3.insert()
 		pr3.submit()
 		
+		
 		pr4 = webnotes.bean(copy=stock_entry)
 		pr4.doc.posting_date = "2013-01-05"
 		pr4.doc.fiscal_year = "_Test Fiscal Year 2013"