diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py index 45d89ad1c8..c1cc092554 100644 --- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py +++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py @@ -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) diff --git a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py index 2f5d36c8fa..ec93314c0f 100644 --- a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py +++ b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py @@ -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() diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py index e488b695b5..5ba9c7057b 100644 --- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py +++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py @@ -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)]): diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py index 2586a0fc0c..d56822a308 100644 --- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py +++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py @@ -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