fix: Opening accounting entry for stock entry

erpnext/controllers/stock_controller.py

@@ -80,7 +80,7 @@ class StockController(AccountsController):
 							"cost_center": item_row.cost_center,
 							"remarks": self.get("remarks") or "Accounting Entry for Stock",
 							"debit": flt(sle.stock_value_difference, 2),
-							"is_opening": item_row.get("is_opening"),
+							"is_opening": item_row.get("is_opening") or self.get("is_opening") or "No",
 						}, warehouse_account[sle.warehouse]["account_currency"]))
 
 						# to target warehouse / expense account
@@ -91,7 +91,7 @@ class StockController(AccountsController):
 							"remarks": self.get("remarks") or "Accounting Entry for Stock",
 							"credit": flt(sle.stock_value_difference, 2),
 							"project": item_row.get("project") or self.get("project"),
-							"is_opening": item_row.get("is_opening")
+							"is_opening": item_row.get("is_opening") or self.get("is_opening") or "No"
 						}))
 					elif sle.warehouse not in warehouse_with_no_account:
 						warehouse_with_no_account.append(sle.warehouse)

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -17,6 +17,7 @@ from erpnext.manufacturing.doctype.bom.bom import validate_bom_no, add_additiona
 from erpnext.stock.utils import get_bin
 from frappe.model.mapper import get_mapped_doc
 from erpnext.stock.doctype.serial_no.serial_no import update_serial_nos_after_submit, get_serial_nos
+from erpnext.stock.doctype.stock_reconciliation.stock_reconciliation import OpeningEntryAccountError
 
 import json
 
@@ -61,6 +62,7 @@ class StockEntry(StockController):
 		self.validate_batch()
 		self.validate_inspection()
 		self.validate_fg_completed_qty()
+		self.validate_difference_account()
 		self.set_job_card_data()
 		self.set_purpose_for_stock_entry()
 
@@ -226,7 +228,19 @@ class StockEntry(StockController):
 			production_item = frappe.get_value('Work Order', self.work_order, 'production_item')
 			for item in self.items:
 				if item.item_code == production_item and item.qty != self.fg_completed_qty:
-					frappe.throw(_("Finished product quantity <b>{0}</b> and For Quantity <b>{1}</b> cannot be different").format(item.qty, self.fg_completed_qty))
+					frappe.throw(_("Finished product quantity <b>{0}</b> and For Quantity <b>{1}</b> cannot be different")
+						.format(item.qty, self.fg_completed_qty))
+
+	def validate_difference_account(self):
+		if not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
+			return
+
+		for d in self.get("items"):
+			if not d.expense_account:
+				frappe.throw(_("Please enter Difference Account"))
+			elif self.is_opening == "Yes" or not frappe.db.sql("""select name from `tabStock Ledger Entry` limit 1"""):
+				if frappe.db.get_value("Account", d.expense_account, "report_type") == "Profit and Loss":
+					frappe.throw(_("Difference Account must be a Asset/Liability type account, since this Stock Entry is an Opening Entry"), OpeningEntryAccountError)
 
 	def validate_warehouse(self):
 		"""perform various (sometimes conditional) validations on warehouse"""

erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py

@@ -238,8 +238,8 @@ class StockReconciliation(StockController):
 			return
 
 		if not self.expense_account:
-			msgprint(_("Please enter Expense Account"), raise_exception=1)
+			frappe.throw(_("Please enter Expense Account"))
-		elif not frappe.db.sql("""select name from `tabStock Ledger Entry` limit 1"""):
+		elif self.reconciliation_purpose == "Opening Stock" or not frappe.db.sql("""select name from `tabStock Ledger Entry` limit 1"""):
 			if frappe.db.get_value("Account", self.expense_account, "report_type") == "Profit and Loss":
 				frappe.throw(_("Difference Account must be a Asset/Liability type account, since this Stock Reconciliation is an Opening Entry"), OpeningEntryAccountError)