diff --git a/erpnext/assets/doctype/asset_repair/test_asset_repair.py b/erpnext/assets/doctype/asset_repair/test_asset_repair.py
index 2786349f7b..6e06f52ac6 100644
--- a/erpnext/assets/doctype/asset_repair/test_asset_repair.py
+++ b/erpnext/assets/doctype/asset_repair/test_asset_repair.py
@@ -129,6 +129,18 @@ class TestAssetRepair(unittest.TestCase):
 	def test_gl_entries_with_perpetual_inventory(self):
 		set_depreciation_settings_in_company(company="_Test Company with perpetual inventory")
 
+		asset_category = frappe.get_doc("Asset Category", "Computers")
+		asset_category.append(
+			"accounts",
+			{
+				"company_name": "_Test Company with perpetual inventory",
+				"fixed_asset_account": "_Test Fixed Asset - TCP1",
+				"accumulated_depreciation_account": "_Test Accumulated Depreciations - TCP1",
+				"depreciation_expense_account": "_Test Depreciations - TCP1",
+			},
+		)
+		asset_category.save()
+
 		asset_repair = create_asset_repair(
 			capitalize_repair_cost=1,
 			stock_consumption=1,
diff --git a/erpnext/setup/doctype/company/company.py b/erpnext/setup/doctype/company/company.py
index dc698886a0..490504a7c9 100644
--- a/erpnext/setup/doctype/company/company.py
+++ b/erpnext/setup/doctype/company/company.py
@@ -389,6 +389,7 @@ class Company(NestedSet):
 			"capital_work_in_progress_account": "Capital Work in Progress",
 			"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",
 		}
 
 		if self.enable_perpetual_inventory:
@@ -398,7 +399,6 @@ class Company(NestedSet):
 					"default_inventory_account": "Stock",
 					"stock_adjustment_account": "Stock Adjustment",
 					"expenses_included_in_valuation": "Expenses Included In Valuation",
-					"default_expense_account": "Cost of Goods Sold",
 				}
 			)
 
diff --git a/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py b/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
index 4e76ae781f..7b984d3847 100644
--- a/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
+++ b/erpnext/stock/doctype/stock_reconciliation/test_stock_reconciliation.py
@@ -729,15 +729,19 @@ def create_stock_reconciliation(**args):
 	sr.expense_account = args.expense_account or (
 		(
 			frappe.get_cached_value("Company", sr.company, "stock_adjustment_account")
-			or "Stock Adjustment - _TC"
+			or frappe.get_cached_value(
+				"Account", {"account_type": "Stock Adjustment", "company": sr.company}, "name"
+			)
 		)
 		if frappe.get_all("Stock Ledger Entry", {"company": sr.company})
-		else "Temporary Opening - _TC"
+		else frappe.get_cached_value(
+			"Account", {"account_type": "Temporary", "company": sr.company}, "name"
+		)
 	)
 	sr.cost_center = (
 		args.cost_center
 		or frappe.get_cached_value("Company", sr.company, "cost_center")
-		or "_Test Cost Center - _TC"
+		or frappe.get_cached_value("Cost Center", filters={"is_group": 0, "company": sr.company})
 	)
 
 	sr.append(