diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index ffdf8c420c..33e40c85f1 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -288,9 +288,6 @@ class PurchaseReceipt(BuyingController):
 						{"voucher_type": "Purchase Receipt", "voucher_no": self.name,
 						"voucher_detail_no": d.name, "warehouse": d.warehouse, "is_cancelled": 0}, "stock_value_difference")
 
-					if not stock_value_diff:
-						continue
-
 					warehouse_account_name = warehouse_account[d.warehouse]["account"]
 					warehouse_account_currency = warehouse_account[d.warehouse]["account_currency"]
 					supplier_warehouse_account = warehouse_account.get(self.supplier_warehouse, {}).get("account")
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index b87d9205e0..5ab7929a2a 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -4,6 +4,7 @@
 
 import json
 import unittest
+from collections import defaultdict
 
 import frappe
 from frappe.utils import add_days, cint, cstr, flt, today
@@ -16,7 +17,7 @@ from erpnext.stock.doctype.purchase_receipt.purchase_receipt import make_purchas
 from erpnext.stock.doctype.serial_no.serial_no import SerialNoDuplicateError, get_serial_nos
 from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
 from erpnext.stock.stock_ledger import SerialNoExistsInFutureTransaction
-from erpnext.tests.utils import ERPNextTestCase
+from erpnext.tests.utils import ERPNextTestCase, change_settings
 
 
 class TestPurchaseReceipt(ERPNextTestCase):
@@ -1387,6 +1388,36 @@ class TestPurchaseReceipt(ERPNextTestCase):
 
 		automatically_fetch_payment_terms(enable=0)
 
+	@change_settings("Stock Settings", {"allow_negative_stock": 1})
+	def test_neg_to_positive(self):
+		from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
+
+		item_code = "_TestNegToPosItem"
+		warehouse = "Stores - TCP1"
+		company = "_Test Company with perpetual inventory"
+		account = "Stock Received But Not Billed - TCP1"
+
+		make_item(item_code)
+		se = make_stock_entry(item_code=item_code, from_warehouse=warehouse, qty=50, do_not_save=True, rate=0)
+		se.items[0].allow_zero_valuation_rate = 1
+		se.save()
+		se.submit()
+
+		pr = make_purchase_receipt(
+			qty=50,
+			rate=1,
+			item_code=item_code,
+			warehouse=warehouse,
+			get_taxes_and_charges=True,
+			company=company,
+		)
+		gles = get_gl_entries(pr.doctype, pr.name)
+
+		for gle in gles:
+			if gle.account == account:
+				self.assertEqual(gle.credit, 50)
+
+
 def get_sl_entries(voucher_type, voucher_no):
 	return frappe.db.sql(""" select actual_qty, warehouse, stock_value_difference
 		from `tabStock Ledger Entry` where voucher_type=%s and voucher_no=%s