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refactor: Remove expense included in valuation accounts (#37632)

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* refactor: Remove expense included in valuation accounts

* test: Deprecate tests

* test: Depricate tests

* test: Depricate tests
This commit is contained in:
Deepesh Garg 2023-10-23 18:23:45 +05:30 committed by GitHub
parent 2b64e1ca8b
commit 3bfb7b79f2
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11 changed files with 17 additions and 248 deletions
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39
erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
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@ -585,13 +585,12 @@ class PurchaseInvoice(BuyingController):
def get_gl_entries(self, warehouse_account=None): def get_gl_entries(self, warehouse_account=None):
self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company) self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company)
self.asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
if self.auto_accounting_for_stock: if self.auto_accounting_for_stock:
self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed") self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
self.expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
self.asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
else: else:
self.stock_received_but_not_billed = None self.stock_received_but_not_billed = None
self.expenses_included_in_valuation = None
self.negative_expense_to_be_booked = 0.0 self.negative_expense_to_be_booked = 0.0
gl_entries = [] gl_entries = []
@ -913,40 +912,6 @@ class PurchaseInvoice(BuyingController):
) )
) )
# If asset is bought through this document and not linked to PR
if self.update_stock and item.landed_cost_voucher_amount:
expenses_included_in_asset_valuation = self.get_company_default(
"expenses_included_in_asset_valuation"
)
# Amount added through landed-cost-voucher
gl_entries.append(
self.get_gl_dict(
{
"account": expenses_included_in_asset_valuation,
"against": expense_account,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"credit": flt(item.landed_cost_voucher_amount),
"project": item.project or self.project,
},
item=item,
)
)
gl_entries.append(
self.get_gl_dict(
{
"account": expense_account,
"against": expenses_included_in_asset_valuation,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"debit": flt(item.landed_cost_voucher_amount),
"project": item.project or self.project,
},
item=item,
)
)
# update gross amount of asset bought through this document # update gross amount of asset bought through this document
assets = frappe.db.get_all( assets = frappe.db.get_all(
"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code} "Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}

36
erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
View File

@ -2500,12 +2500,6 @@ class TestSalesInvoice(FrappeTestCase):
"stock_received_but_not_billed", "stock_received_but_not_billed",
"Stock Received But Not Billed - _TC1", "Stock Received But Not Billed - _TC1",
) )
frappe.db.set_value(
"Company",
"_Test Company 1",
"expenses_included_in_valuation",
"Expenses Included In Valuation - _TC1",
)
# begin test # begin test
si = create_sales_invoice( si = create_sales_invoice(
@ -2545,36 +2539,6 @@ class TestSalesInvoice(FrappeTestCase):
frappe.local.enable_perpetual_inventory["_Test Company 1"] = old_perpetual_inventory frappe.local.enable_perpetual_inventory["_Test Company 1"] = old_perpetual_inventory
frappe.db.set_single_value("Stock Settings", "allow_negative_stock", old_negative_stock) frappe.db.set_single_value("Stock Settings", "allow_negative_stock", old_negative_stock)
def test_sle_for_target_warehouse(self):
se = make_stock_entry(
item_code="138-CMS Shoe",
target="Finished Goods - _TC",
company="_Test Company",
qty=1,
basic_rate=500,
)
si = frappe.copy_doc(test_records[0])
si.update_stock = 1
si.set_warehouse = "Finished Goods - _TC"
si.set_target_warehouse = "Stores - _TC"
si.get("items")[0].warehouse = "Finished Goods - _TC"
si.get("items")[0].target_warehouse = "Stores - _TC"
si.insert()
si.submit()
sles = frappe.get_all(
"Stock Ledger Entry", filters={"voucher_no": si.name}, fields=["name", "actual_qty"]
)
# check if both SLEs are created
self.assertEqual(len(sles), 2)
self.assertEqual(sum(d.actual_qty for d in sles), 0.0)
# tear down
si.cancel()
se.cancel()
def test_internal_transfer_gl_entry(self): def test_internal_transfer_gl_entry(self):
si = create_sales_invoice( si = create_sales_invoice(
company="_Test Company with perpetual inventory", company="_Test Company with perpetual inventory",

8
erpnext/manufacturing/doctype/bom/bom.py
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@ -1196,12 +1196,12 @@ def get_children(parent=None, is_root=False, **filters):
def add_additional_cost(stock_entry, work_order): def add_additional_cost(stock_entry, work_order):
# Add non stock items cost in the additional cost # Add non stock items cost in the additional cost
stock_entry.additional_costs = [] stock_entry.additional_costs = []
expenses_included_in_valuation = frappe.get_cached_value( default_expense_account = frappe.get_cached_value(
"Company", work_order.company, "expenses_included_in_valuation" "Company", work_order.company, "default_expense_account"
) )
add_non_stock_items_cost(stock_entry, work_order, expenses_included_in_valuation) add_non_stock_items_cost(stock_entry, work_order, default_expense_account)
add_operations_cost(stock_entry, work_order, expenses_included_in_valuation) add_operations_cost(stock_entry, work_order, default_expense_account)
def add_non_stock_items_cost(stock_entry, work_order, expense_account): def add_non_stock_items_cost(stock_entry, work_order, expense_account):

42
erpnext/patches/v12_0/set_expense_account_in_landed_cost_voucher_taxes.py
View File

@ -1,42 +0,0 @@
import frappe
def execute():
frappe.reload_doctype("Landed Cost Taxes and Charges")
company_account_map = frappe._dict(
frappe.db.sql(
"""
SELECT name, expenses_included_in_valuation from `tabCompany`
"""
)
)
for company, account in company_account_map.items():
frappe.db.sql(
"""
UPDATE
`tabLanded Cost Taxes and Charges` t, `tabLanded Cost Voucher` l
SET
t.expense_account = %s
WHERE
l.docstatus = 1
AND l.company = %s
AND t.parent = l.name
""",
(account, company),
)
frappe.db.sql(
"""
UPDATE
`tabLanded Cost Taxes and Charges` t, `tabStock Entry` s
SET
t.expense_account = %s
WHERE
s.docstatus = 1
AND s.company = %s
AND t.parent = s.name
""",
(account, company),
)

3
erpnext/setup/doctype/company/company.js
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@ -221,7 +221,6 @@ erpnext.company.setup_queries = function(frm) {
["cost_center", {}], ["cost_center", {}],
["round_off_cost_center", {}], ["round_off_cost_center", {}],
["depreciation_cost_center", {}], ["depreciation_cost_center", {}],
["expenses_included_in_asset_valuation", {"account_type": "Expenses Included In Asset Valuation"}],
["capital_work_in_progress_account", {"account_type": "Capital Work in Progress"}], ["capital_work_in_progress_account", {"account_type": "Capital Work in Progress"}],
["asset_received_but_not_billed", {"account_type": "Asset Received But Not Billed"}], ["asset_received_but_not_billed", {"account_type": "Asset Received But Not Billed"}],
["unrealized_profit_loss_account", {"root_type": ["in", ["Liability", "Asset"]]}], ["unrealized_profit_loss_account", {"root_type": ["in", ["Liability", "Asset"]]}],
@ -236,8 +235,6 @@ erpnext.company.setup_queries = function(frm) {
$.each([ $.each([
["stock_adjustment_account", ["stock_adjustment_account",
{"root_type": "Expense", "account_type": "Stock Adjustment"}], {"root_type": "Expense", "account_type": "Stock Adjustment"}],
["expenses_included_in_valuation",
{"root_type": "Expense", "account_type": "Expenses Included in Valuation"}],
["stock_received_but_not_billed", ["stock_received_but_not_billed",
{"root_type": "Liability", "account_type": "Stock Received But Not Billed"}], {"root_type": "Liability", "account_type": "Stock Received But Not Billed"}],
["service_received_but_not_billed", ["service_received_but_not_billed",

20
erpnext/setup/doctype/company/company.json
View File

@ -80,7 +80,6 @@
"accumulated_depreciation_account", "accumulated_depreciation_account",
"depreciation_expense_account", "depreciation_expense_account",
"series_for_depreciation_entry", "series_for_depreciation_entry",
"expenses_included_in_asset_valuation",
"column_break_40", "column_break_40",
"disposal_account", "disposal_account",
"depreciation_cost_center", "depreciation_cost_center",
@ -103,11 +102,10 @@
"enable_provisional_accounting_for_non_stock_items", "enable_provisional_accounting_for_non_stock_items",
"default_inventory_account", "default_inventory_account",
"stock_adjustment_account", "stock_adjustment_account",
"default_in_transit_warehouse",
"column_break_32", "column_break_32",
"stock_received_but_not_billed", "stock_received_but_not_billed",
"default_provisional_account", "default_provisional_account",
"expenses_included_in_valuation", "default_in_transit_warehouse",
"dashboard_tab" "dashboard_tab"
], ],
"fields": [ "fields": [
@ -469,14 +467,6 @@
"no_copy": 1, "no_copy": 1,
"options": "Account" "options": "Account"
}, },
{
"fieldname": "expenses_included_in_valuation",
"fieldtype": "Link",
"ignore_user_permissions": 1,
"label": "Expenses Included In Valuation",
"no_copy": 1,
"options": "Account"
},
{ {
"fieldname": "accumulated_depreciation_account", "fieldname": "accumulated_depreciation_account",
"fieldtype": "Link", "fieldtype": "Link",
@ -496,12 +486,6 @@
"fieldtype": "Data", "fieldtype": "Data",
"label": "Series for Asset Depreciation Entry (Journal Entry)" "label": "Series for Asset Depreciation Entry (Journal Entry)"
}, },
{
"fieldname": "expenses_included_in_asset_valuation",
"fieldtype": "Link",
"label": "Expenses Included In Asset Valuation",
"options": "Account"
},
{ {
"fieldname": "column_break_40", "fieldname": "column_break_40",
"fieldtype": "Column Break" "fieldtype": "Column Break"
@ -782,7 +766,7 @@
"image_field": "company_logo", "image_field": "company_logo",
"is_tree": 1, "is_tree": 1,
"links": [], "links": [],
"modified": "2023-09-10 21:53:13.860791", "modified": "2023-10-23 10:19:24.322898",
"modified_by": "Administrator", "modified_by": "Administrator",
"module": "Setup", "module": "Setup",
"name": "Company", "name": "Company",

3
erpnext/setup/doctype/company/company.py
View File

@ -92,7 +92,6 @@ class Company(NestedSet):
["Default Income Account", "default_income_account"], ["Default Income Account", "default_income_account"],
["Stock Received But Not Billed Account", "stock_received_but_not_billed"], ["Stock Received But Not Billed Account", "stock_received_but_not_billed"],
["Stock Adjustment Account", "stock_adjustment_account"], ["Stock Adjustment Account", "stock_adjustment_account"],
["Expense Included In Valuation Account", "expenses_included_in_valuation"],
] ]
for account in accounts: for account in accounts:
@ -384,7 +383,6 @@ class Company(NestedSet):
"depreciation_expense_account": "Depreciation", "depreciation_expense_account": "Depreciation",
"capital_work_in_progress_account": "Capital Work in Progress", "capital_work_in_progress_account": "Capital Work in Progress",
"asset_received_but_not_billed": "Asset Received But Not Billed", "asset_received_but_not_billed": "Asset Received But Not Billed",
"expenses_included_in_asset_valuation": "Expenses Included In Asset Valuation",
"default_expense_account": "Cost of Goods Sold", "default_expense_account": "Cost of Goods Sold",
} }
@ -394,7 +392,6 @@ class Company(NestedSet):
"stock_received_but_not_billed": "Stock Received But Not Billed", "stock_received_but_not_billed": "Stock Received But Not Billed",
"default_inventory_account": "Stock", "default_inventory_account": "Stock",
"stock_adjustment_account": "Stock Adjustment", "stock_adjustment_account": "Stock Adjustment",
"expenses_included_in_valuation": "Expenses Included In Valuation",
} }
) )

6
erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
View File

@ -491,7 +491,6 @@ class PurchaseReceipt(BuyingController):
return return
# divisional loss adjustment # divisional loss adjustment
expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
valuation_amount_as_per_doc = ( valuation_amount_as_per_doc = (
flt(outgoing_amount, d.precision("base_net_amount")) flt(outgoing_amount, d.precision("base_net_amount"))
+ flt(item.landed_cost_voucher_amount) + flt(item.landed_cost_voucher_amount)
@ -505,9 +504,6 @@ class PurchaseReceipt(BuyingController):
) )
if divisional_loss: if divisional_loss:
if self.is_return or flt(item.item_tax_amount):
loss_account = expenses_included_in_valuation
else:
loss_account = ( loss_account = (
self.get_company_default("default_expense_account", ignore_validation=True) self.get_company_default("default_expense_account", ignore_validation=True)
or stock_asset_rbnb or stock_asset_rbnb
@ -684,10 +680,8 @@ class PurchaseReceipt(BuyingController):
if negative_expense_to_be_booked and valuation_tax: if negative_expense_to_be_booked and valuation_tax:
# Backward compatibility: # Backward compatibility:
# If expenses_included_in_valuation account has been credited in against PI
# and charges added via Landed Cost Voucher, # and charges added via Landed Cost Voucher,
# post valuation related charges on "Stock Received But Not Billed" # post valuation related charges on "Stock Received But Not Billed"
# introduced in 2014 for backward compatibility of expenses already booked in expenses_included_in_valuation account
against_account = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0]) against_account = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0])
total_valuation_amount = sum(valuation_tax.values()) total_valuation_amount = sum(valuation_tax.values())
amount_including_divisional_loss = negative_expense_to_be_booked amount_including_divisional_loss = negative_expense_to_be_booked

82
erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
View File

@ -957,88 +957,6 @@ class TestPurchaseReceipt(FrappeTestCase):
pr1.reload() pr1.reload()
pr1.cancel() pr1.cancel()
def test_stock_transfer_from_purchase_receipt(self):
pr1 = make_purchase_receipt(
warehouse="Work In Progress - TCP1", company="_Test Company with perpetual inventory"
)
pr = make_purchase_receipt(
company="_Test Company with perpetual inventory", warehouse="Stores - TCP1", do_not_save=1
)
pr.supplier_warehouse = ""
pr.items[0].from_warehouse = "Work In Progress - TCP1"
pr.submit()
gl_entries = get_gl_entries("Purchase Receipt", pr.name)
sl_entries = get_sl_entries("Purchase Receipt", pr.name)
self.assertFalse(gl_entries)
expected_sle = {"Work In Progress - TCP1": -5, "Stores - TCP1": 5}
for sle in sl_entries:
self.assertEqual(expected_sle[sle.warehouse], sle.actual_qty)
pr.cancel()
pr1.cancel()
def test_stock_transfer_from_purchase_receipt_with_valuation(self):
create_warehouse(
"_Test Warehouse for Valuation",
company="_Test Company with perpetual inventory",
properties={"account": "_Test Account Stock In Hand - TCP1"},
)
pr1 = make_purchase_receipt(
warehouse="_Test Warehouse for Valuation - TCP1",
company="_Test Company with perpetual inventory",
)
pr = make_purchase_receipt(
company="_Test Company with perpetual inventory", warehouse="Stores - TCP1", do_not_save=1
)
pr.items[0].from_warehouse = "_Test Warehouse for Valuation - TCP1"
pr.supplier_warehouse = ""
pr.append(
"taxes",
{
"charge_type": "On Net Total",
"account_head": "_Test Account Shipping Charges - TCP1",
"category": "Valuation and Total",
"cost_center": "Main - TCP1",
"description": "Test",
"rate": 9,
},
)
pr.submit()
gl_entries = get_gl_entries("Purchase Receipt", pr.name)
sl_entries = get_sl_entries("Purchase Receipt", pr.name)
expected_gle = [
["Stock In Hand - TCP1", 272.5, 0.0],
["_Test Account Stock In Hand - TCP1", 0.0, 250.0],
["_Test Account Shipping Charges - TCP1", 0.0, 22.5],
]
expected_sle = {"_Test Warehouse for Valuation - TCP1": -5, "Stores - TCP1": 5}
for sle in sl_entries:
self.assertEqual(expected_sle[sle.warehouse], sle.actual_qty)
for i, gle in enumerate(gl_entries):
self.assertEqual(gle.account, expected_gle[i][0])
self.assertEqual(gle.debit, expected_gle[i][1])
self.assertEqual(gle.credit, expected_gle[i][2])
pr.cancel()
pr1.cancel()
def test_po_to_pi_and_po_to_pr_worflow_full(self): def test_po_to_pi_and_po_to_pr_worflow_full(self):
"""Test following behaviour: """Test following behaviour:
- Create PO - Create PO

12
erpnext/stock/doctype/stock_entry/test_stock_entry.py
View File

@ -449,9 +449,7 @@ class TestStockEntry(FrappeTestCase):
repack.posting_date = nowdate() repack.posting_date = nowdate()
repack.posting_time = nowtime() repack.posting_time = nowtime()
expenses_included_in_valuation = frappe.get_value( default_expense_account = frappe.get_value("Company", company, "default_expense_account")
"Company", company, "expenses_included_in_valuation"
)
items = get_multiple_items() items = get_multiple_items()
repack.items = [] repack.items = []
@ -462,12 +460,12 @@ class TestStockEntry(FrappeTestCase):
"additional_costs", "additional_costs",
[ [
{ {
"expense_account": expenses_included_in_valuation, "expense_account": default_expense_account,
"description": "Actual Operating Cost", "description": "Actual Operating Cost",
"amount": 1000, "amount": 1000,
}, },
{ {
"expense_account": expenses_included_in_valuation, "expense_account": default_expense_account,
"description": "Additional Operating Cost", "description": "Additional Operating Cost",
"amount": 200, "amount": 200,
}, },
@ -506,9 +504,7 @@ class TestStockEntry(FrappeTestCase):
self.check_gl_entries( self.check_gl_entries(
"Stock Entry", "Stock Entry",
repack.name, repack.name,
sorted( sorted([[stock_in_hand_account, 1200, 0.0], ["Cost of Goods Sold - TCP1", 0.0, 1200.0]]),
[[stock_in_hand_account, 1200, 0.0], ["Expenses Included In Valuation - TCP1", 0.0, 1200.0]]
),
) )
def check_stock_ledger_entries(self, voucher_type, voucher_no, expected_sle): def check_stock_ledger_entries(self, voucher_type, voucher_no, expected_sle):

4
erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
View File

@ -410,7 +410,6 @@ class SubcontractingReceipt(SubcontractingController):
def make_item_gl_entries(self, gl_entries, warehouse_account=None): def make_item_gl_entries(self, gl_entries, warehouse_account=None):
stock_rbnb = self.get_company_default("stock_received_but_not_billed") stock_rbnb = self.get_company_default("stock_received_but_not_billed")
expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
warehouse_with_no_account = [] warehouse_with_no_account = []
@ -482,9 +481,6 @@ class SubcontractingReceipt(SubcontractingController):
divisional_loss = flt(item.amount - stock_value_diff, item.precision("amount")) divisional_loss = flt(item.amount - stock_value_diff, item.precision("amount"))
if divisional_loss: if divisional_loss:
if self.is_return:
loss_account = expenses_included_in_valuation
else:
loss_account = item.expense_account loss_account = item.expense_account
self.add_gl_entry( self.add_gl_entry(