Merge pull request #25970 from GangaManoj/exchange-rate-difference-handling
feat: Exchange rate difference handling in procurement cycle
This commit is contained in:
Deepesh Garg
GitHub
commit
970d90f3b2
@ -517,6 +517,8 @@ class PurchaseInvoice(BuyingController):
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if d.category in ('Valuation', 'Total and Valuation')
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and flt(d.base_tax_amount_after_discount_amount)]
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exchange_rate_map, net_rate_map = get_purchase_document_details(self)
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for item in self.get("items"):
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if flt(item.base_net_amount):
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account_currency = get_account_currency(item.expense_account)
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@ -634,6 +636,34 @@ class PurchaseInvoice(BuyingController):
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"project": item.project or self.project
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}, account_currency, item=item))
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# check if the exchange rate has changed
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if item.get('purchase_receipt'):
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if exchange_rate_map[item.purchase_receipt] and \
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self.conversion_rate != exchange_rate_map[item.purchase_receipt] and \
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item.net_rate == net_rate_map[item.pr_detail]:
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discrepancy_caused_by_exchange_rate_difference = (item.qty * item.net_rate) * \
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(exchange_rate_map[item.purchase_receipt] - self.conversion_rate)
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gl_entries.append(
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self.get_gl_dict({
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"account": expense_account,
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"against": self.supplier,
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"debit": discrepancy_caused_by_exchange_rate_difference,
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"cost_center": item.cost_center,
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"project": item.project or self.project
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}, account_currency, item=item)
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)
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gl_entries.append(
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self.get_gl_dict({
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"account": self.get_company_default("exchange_gain_loss_account"),
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"against": self.supplier,
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"credit": discrepancy_caused_by_exchange_rate_difference,
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"cost_center": item.cost_center,
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"project": item.project or self.project
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}, account_currency, item=item)
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)
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# If asset is bought through this document and not linked to PR
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if self.update_stock and item.landed_cost_voucher_amount:
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expenses_included_in_asset_valuation = self.get_company_default("expenses_included_in_asset_valuation")
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@ -1141,6 +1171,36 @@ class PurchaseInvoice(BuyingController):
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if update:
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self.db_set('status', self.status, update_modified = update_modified)
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# to get details of purchase invoice/receipt from which this doc was created for exchange rate difference handling
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def get_purchase_document_details(doc):
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if doc.doctype == 'Purchase Invoice':
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doc_reference = 'purchase_receipt'
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items_reference = 'pr_detail'
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parent_doctype = 'Purchase Receipt'
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child_doctype = 'Purchase Receipt Item'
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else:
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doc_reference = 'purchase_invoice'
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items_reference = 'purchase_invoice_item'
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parent_doctype = 'Purchase Invoice'
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child_doctype = 'Purchase Invoice Item'
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purchase_receipts_or_invoices = []
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items = []
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for item in doc.get('items'):
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if item.get(doc_reference):
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purchase_receipts_or_invoices.append(item.get(doc_reference))
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if item.get(items_reference):
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items.append(item.get(items_reference))
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exchange_rate_map = frappe._dict(frappe.get_all(parent_doctype, filters={'name': ('in',
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purchase_receipts_or_invoices)}, fields=['name', 'conversion_rate'], as_list=1))
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net_rate_map = frappe._dict(frappe.get_all(child_doctype, filters={'name': ('in',
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items)}, fields=['name', 'net_rate'], as_list=1))
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return exchange_rate_map, net_rate_map
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def get_list_context(context=None):
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from erpnext.controllers.website_list_for_contact import get_list_context
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list_context = get_list_context(context)
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@ -230,6 +230,27 @@ class TestPurchaseInvoice(unittest.TestCase):
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self.assertEqual(expected_values[gle.account][1], gle.debit)
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self.assertEqual(expected_values[gle.account][2], gle.credit)
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def test_purchase_invoice_with_exchange_rate_difference(self):
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pr = make_purchase_receipt(currency = "USD", conversion_rate = 70)
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pi = make_purchase_invoice(currency = "USD", conversion_rate = 80, do_not_save = "True")
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pi.items[0].purchase_receipt = pr.name
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pi.items[0].pr_detail = pr.items[0].name
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pi.insert()
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pi.submit()
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# fetching the latest GL Entry with 'Exchange Gain/Loss - _TC' account
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gl_entries = frappe.get_all('GL Entry', filters = {'account': 'Exchange Gain/Loss - _TC'})
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voucher_no = frappe.get_value('GL Entry', gl_entries[0]['name'], 'voucher_no')
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self.assertEqual(pi.name, voucher_no)
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exchange_gain_loss_amount = frappe.get_value('GL Entry', gl_entries[0]['name'], 'debit')
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discrepancy_caused_by_exchange_rate_diff = abs(pi.items[0].base_net_amount - pr.items[0].base_net_amount)
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self.assertEqual(exchange_gain_loss_amount, discrepancy_caused_by_exchange_rate_diff)
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def test_purchase_invoice_change_naming_series(self):
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pi = frappe.copy_doc(test_records[1])
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pi.insert()
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@ -254,6 +254,8 @@ class PurchaseReceipt(BuyingController):
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return process_gl_map(gl_entries)
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def make_item_gl_entries(self, gl_entries, warehouse_account=None):
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from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import get_purchase_document_details
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stock_rbnb = self.get_company_default("stock_received_but_not_billed")
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landed_cost_entries = get_item_account_wise_additional_cost(self.name)
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expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
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@ -262,6 +264,8 @@ class PurchaseReceipt(BuyingController):
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warehouse_with_no_account = []
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stock_items = self.get_stock_items()
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exchange_rate_map, net_rate_map = get_purchase_document_details(self)
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for d in self.get("items"):
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if d.item_code in stock_items and flt(d.valuation_rate) and flt(d.qty):
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if warehouse_account.get(d.warehouse):
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@ -287,7 +291,7 @@ class PurchaseReceipt(BuyingController):
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continue
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self.add_gl_entry(gl_entries, warehouse_account_name, d.cost_center, stock_value_diff, 0.0, remarks,
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stock_rbnb, account_currency=warehouse_account_currency, item=d)
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stock_rbnb, account_currency=warehouse_account_currency, item=d)
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# GL Entry for from warehouse or Stock Received but not billed
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# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
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@ -304,6 +308,23 @@ class PurchaseReceipt(BuyingController):
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-1 * flt(d.base_net_amount, d.precision("base_net_amount")), 0.0, remarks, warehouse_account_name,
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debit_in_account_currency=-1 * credit_amount, account_currency=credit_currency, item=d)
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# check if the exchange rate has changed
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if d.get('purchase_invoice'):
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if exchange_rate_map[d.purchase_invoice] and \
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self.conversion_rate != exchange_rate_map[d.purchase_invoice] and \
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d.net_rate == net_rate_map[d.purchase_invoice_item]:
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discrepancy_caused_by_exchange_rate_difference = (d.qty * d.net_rate) * \
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(exchange_rate_map[d.purchase_invoice] - self.conversion_rate)
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self.add_gl_entry(gl_entries, account, d.cost_center, 0.0, discrepancy_caused_by_exchange_rate_difference,
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remarks, self.supplier, debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
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account_currency=credit_currency, item=d)
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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,
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remarks, self.supplier, debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
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account_currency=credit_currency, item=d)
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# Amount added through landed-cos-voucher
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if d.landed_cost_voucher_amount and landed_cost_entries:
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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):
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frappe.db.set_value('Company', company, 'enable_perpetual_inventory_for_non_stock_items', before_test_value)
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def test_purchase_receipt_with_exchange_rate_difference(self):
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from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice as create_purchase_invoice
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pi = create_purchase_invoice(currency = "USD", conversion_rate = 70)
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create_warehouse("_Test Warehouse for Valuation", company="_Test Company with perpetual inventory",
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properties={"account": '_Test Account Stock In Hand - TCP1'})
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pr = make_purchase_receipt(warehouse = '_Test Warehouse for Valuation - TCP1',
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company="_Test Company with perpetual inventory", currency = "USD", conversion_rate = 80,
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do_not_save = "True")
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pr.items[0].purchase_invoice = pi.name
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pr.items[0].purchase_invoice_item = pi.items[0].name
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pr.insert()
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pr.submit()
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# fetching the latest GL Entry with 'Exchange Gain/Loss - TCP1' account
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gl_entries = frappe.get_all('GL Entry', filters = {'account': 'Exchange Gain/Loss - TCP1'})
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voucher_no = frappe.get_value('GL Entry', gl_entries[0]['name'], 'voucher_no')
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self.assertEqual(pr.name, voucher_no)
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exchange_gain_loss_amount = frappe.get_value('GL Entry', gl_entries[0]['name'], 'debit')
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discrepancy_caused_by_exchange_rate_diff = abs(pi.items[0].base_net_amount - pr.items[0].base_net_amount)
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self.assertEqual(exchange_gain_loss_amount, discrepancy_caused_by_exchange_rate_diff)
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def get_sl_entries(voucher_type, voucher_no):
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return frappe.db.sql(""" select actual_qty, warehouse, stock_value_difference
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from `tabStock Ledger Entry` where voucher_type=%s and voucher_no=%s
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