Merge pull request #25970 from GangaManoj/exchange-rate-difference-handling

feat: Exchange rate difference handling in procurement cycle
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Deepesh Garg 2021-06-30 20:25:39 +05:30 committed by GitHub
commit 970d90f3b2
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4 changed files with 130 additions and 1 deletions

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@ -517,6 +517,8 @@ class PurchaseInvoice(BuyingController):
if d.category in ('Valuation', 'Total and Valuation')
and flt(d.base_tax_amount_after_discount_amount)]
exchange_rate_map, net_rate_map = get_purchase_document_details(self)
for item in self.get("items"):
if flt(item.base_net_amount):
account_currency = get_account_currency(item.expense_account)
@ -634,6 +636,34 @@ class PurchaseInvoice(BuyingController):
"project": item.project or self.project
}, account_currency, item=item))
# check if the exchange rate has changed
if item.get('purchase_receipt'):
if exchange_rate_map[item.purchase_receipt] and \
self.conversion_rate != exchange_rate_map[item.purchase_receipt] and \
item.net_rate == net_rate_map[item.pr_detail]:
discrepancy_caused_by_exchange_rate_difference = (item.qty * item.net_rate) * \
(exchange_rate_map[item.purchase_receipt] - self.conversion_rate)
gl_entries.append(
self.get_gl_dict({
"account": expense_account,
"against": self.supplier,
"debit": discrepancy_caused_by_exchange_rate_difference,
"cost_center": item.cost_center,
"project": item.project or self.project
}, account_currency, item=item)
)
gl_entries.append(
self.get_gl_dict({
"account": self.get_company_default("exchange_gain_loss_account"),
"against": self.supplier,
"credit": discrepancy_caused_by_exchange_rate_difference,
"cost_center": item.cost_center,
"project": item.project or self.project
}, account_currency, item=item)
)
# 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")
@ -1141,6 +1171,36 @@ class PurchaseInvoice(BuyingController):
if update:
self.db_set('status', self.status, update_modified = update_modified)
# to get details of purchase invoice/receipt from which this doc was created for exchange rate difference handling
def get_purchase_document_details(doc):
if doc.doctype == 'Purchase Invoice':
doc_reference = 'purchase_receipt'
items_reference = 'pr_detail'
parent_doctype = 'Purchase Receipt'
child_doctype = 'Purchase Receipt Item'
else:
doc_reference = 'purchase_invoice'
items_reference = 'purchase_invoice_item'
parent_doctype = 'Purchase Invoice'
child_doctype = 'Purchase Invoice Item'
purchase_receipts_or_invoices = []
items = []
for item in doc.get('items'):
if item.get(doc_reference):
purchase_receipts_or_invoices.append(item.get(doc_reference))
if item.get(items_reference):
items.append(item.get(items_reference))
exchange_rate_map = frappe._dict(frappe.get_all(parent_doctype, filters={'name': ('in',
purchase_receipts_or_invoices)}, fields=['name', 'conversion_rate'], as_list=1))
net_rate_map = frappe._dict(frappe.get_all(child_doctype, filters={'name': ('in',
items)}, fields=['name', 'net_rate'], as_list=1))
return exchange_rate_map, net_rate_map
def get_list_context(context=None):
from erpnext.controllers.website_list_for_contact import get_list_context
list_context = get_list_context(context)

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@ -230,6 +230,27 @@ class TestPurchaseInvoice(unittest.TestCase):
self.assertEqual(expected_values[gle.account][1], gle.debit)
self.assertEqual(expected_values[gle.account][2], gle.credit)
def test_purchase_invoice_with_exchange_rate_difference(self):
pr = make_purchase_receipt(currency = "USD", conversion_rate = 70)
pi = make_purchase_invoice(currency = "USD", conversion_rate = 80, do_not_save = "True")
pi.items[0].purchase_receipt = pr.name
pi.items[0].pr_detail = pr.items[0].name
pi.insert()
pi.submit()
# fetching the latest GL Entry with 'Exchange Gain/Loss - _TC' account
gl_entries = frappe.get_all('GL Entry', filters = {'account': 'Exchange Gain/Loss - _TC'})
voucher_no = frappe.get_value('GL Entry', gl_entries[0]['name'], 'voucher_no')
self.assertEqual(pi.name, voucher_no)
exchange_gain_loss_amount = frappe.get_value('GL Entry', gl_entries[0]['name'], 'debit')
discrepancy_caused_by_exchange_rate_diff = abs(pi.items[0].base_net_amount - pr.items[0].base_net_amount)
self.assertEqual(exchange_gain_loss_amount, discrepancy_caused_by_exchange_rate_diff)
def test_purchase_invoice_change_naming_series(self):
pi = frappe.copy_doc(test_records[1])
pi.insert()

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@ -254,6 +254,8 @@ class PurchaseReceipt(BuyingController):
return process_gl_map(gl_entries)
def make_item_gl_entries(self, gl_entries, warehouse_account=None):
from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import get_purchase_document_details
stock_rbnb = self.get_company_default("stock_received_but_not_billed")
landed_cost_entries = get_item_account_wise_additional_cost(self.name)
expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
@ -262,6 +264,8 @@ class PurchaseReceipt(BuyingController):
warehouse_with_no_account = []
stock_items = self.get_stock_items()
exchange_rate_map, net_rate_map = get_purchase_document_details(self)
for d in self.get("items"):
if d.item_code in stock_items and flt(d.valuation_rate) and flt(d.qty):
if warehouse_account.get(d.warehouse):
@ -287,7 +291,7 @@ class PurchaseReceipt(BuyingController):
continue
self.add_gl_entry(gl_entries, warehouse_account_name, d.cost_center, stock_value_diff, 0.0, remarks,
stock_rbnb, account_currency=warehouse_account_currency, item=d)
stock_rbnb, account_currency=warehouse_account_currency, item=d)
# GL Entry for from warehouse or Stock Received but not billed
# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
@ -304,6 +308,23 @@ class PurchaseReceipt(BuyingController):
-1 * flt(d.base_net_amount, d.precision("base_net_amount")), 0.0, remarks, warehouse_account_name,
debit_in_account_currency=-1 * credit_amount, account_currency=credit_currency, item=d)
# check if the exchange rate has changed
if d.get('purchase_invoice'):
if exchange_rate_map[d.purchase_invoice] and \
self.conversion_rate != exchange_rate_map[d.purchase_invoice] and \
d.net_rate == net_rate_map[d.purchase_invoice_item]:
discrepancy_caused_by_exchange_rate_difference = (d.qty * d.net_rate) * \
(exchange_rate_map[d.purchase_invoice] - self.conversion_rate)
self.add_gl_entry(gl_entries, account, d.cost_center, 0.0, discrepancy_caused_by_exchange_rate_difference,
remarks, self.supplier, debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
account_currency=credit_currency, item=d)
self.add_gl_entry(gl_entries, self.get_company_default("exchange_gain_loss_account"), d.cost_center, discrepancy_caused_by_exchange_rate_difference, 0.0,
remarks, self.supplier, debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
account_currency=credit_currency, item=d)
# Amount added through landed-cos-voucher
if d.landed_cost_voucher_amount and landed_cost_entries:
for account, amount in iteritems(landed_cost_entries[(d.item_code, d.name)]):

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@ -1052,6 +1052,33 @@ class TestPurchaseReceipt(unittest.TestCase):
frappe.db.set_value('Company', company, 'enable_perpetual_inventory_for_non_stock_items', before_test_value)
def test_purchase_receipt_with_exchange_rate_difference(self):
from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice as create_purchase_invoice
pi = create_purchase_invoice(currency = "USD", conversion_rate = 70)
create_warehouse("_Test Warehouse for Valuation", company="_Test Company with perpetual inventory",
properties={"account": '_Test Account Stock In Hand - TCP1'})
pr = make_purchase_receipt(warehouse = '_Test Warehouse for Valuation - TCP1',
company="_Test Company with perpetual inventory", currency = "USD", conversion_rate = 80,
do_not_save = "True")
pr.items[0].purchase_invoice = pi.name
pr.items[0].purchase_invoice_item = pi.items[0].name
pr.insert()
pr.submit()
# fetching the latest GL Entry with 'Exchange Gain/Loss - TCP1' account
gl_entries = frappe.get_all('GL Entry', filters = {'account': 'Exchange Gain/Loss - TCP1'})
voucher_no = frappe.get_value('GL Entry', gl_entries[0]['name'], 'voucher_no')
self.assertEqual(pr.name, voucher_no)
exchange_gain_loss_amount = frappe.get_value('GL Entry', gl_entries[0]['name'], 'debit')
discrepancy_caused_by_exchange_rate_diff = abs(pi.items[0].base_net_amount - pr.items[0].base_net_amount)
self.assertEqual(exchange_gain_loss_amount, discrepancy_caused_by_exchange_rate_diff)
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