fix: Faulty Gl Entry for Asset LCVs (#26803)
* fix: Faulty Gl Entry for Asset LCVs - Both Gl entries were crediting in their respective accounts - Asset Account must be debited into * fix: Use keyword arguments instead of positional for better readability * chore: Test for LCV for draft asset created via Purchase Receipt
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@ -11,6 +11,7 @@ from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt \
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from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
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from erpnext.accounts.doctype.account.test_account import get_inventory_account
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from erpnext.accounts.doctype.account.test_account import create_account
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from erpnext.assets.doctype.asset.test_asset import create_asset_category, create_fixed_asset_item
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class TestLandedCostVoucher(unittest.TestCase):
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def test_landed_cost_voucher(self):
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@ -250,6 +251,38 @@ class TestLandedCostVoucher(unittest.TestCase):
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self.assertEqual(entry.credit, amounts[0])
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self.assertEqual(entry.credit_in_account_currency, amounts[1])
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def test_asset_lcv(self):
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"Check if LCV for an Asset updates the Assets Gross Purchase Amount correctly."
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if not frappe.db.exists("Asset Category", "Computers"):
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create_asset_category()
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if not frappe.db.exists("Item", "Macbook Pro"):
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create_fixed_asset_item()
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pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=50000)
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# check if draft asset was created
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assets = frappe.db.get_all('Asset', filters={'purchase_receipt': pr.name})
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self.assertEqual(len(assets), 1)
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frappe.db.set_value("Company", pr.company, "capital_work_in_progress_account", "CWIP Account - _TC")
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lcv = make_landed_cost_voucher(
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company = pr.company,
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receipt_document_type = "Purchase Receipt",
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receipt_document=pr.name,
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charges=80,
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expense_account="Expenses Included In Valuation - _TC")
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lcv.save()
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lcv.submit()
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# lcv updates amount in draft asset
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self.assertEqual(frappe.db.get_value("Asset", assets[0].name, "gross_purchase_amount"), 50080)
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# tear down
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lcv.cancel()
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pr.cancel()
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def make_landed_cost_voucher(** args):
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args = frappe._dict(args)
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ref_doc = frappe.get_doc(args.receipt_document_type, args.receipt_document)
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@ -268,7 +301,7 @@ def make_landed_cost_voucher(** args):
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lcv.set("taxes", [{
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"description": "Shipping Charges",
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"expense_account": "Expenses Included In Valuation - TCP1",
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"expense_account": args.expense_account or "Expenses Included In Valuation - TCP1",
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"amount": args.charges
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}])
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@ -290,8 +290,16 @@ class PurchaseReceipt(BuyingController):
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and warehouse_account_name == supplier_warehouse_account:
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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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self.add_gl_entry(
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gl_entries=gl_entries,
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account=warehouse_account_name,
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cost_center=d.cost_center,
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debit=stock_value_diff,
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credit=0.0,
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remarks=remarks,
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against_account=stock_rbnb,
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account_currency=warehouse_account_currency,
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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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@ -304,9 +312,17 @@ class PurchaseReceipt(BuyingController):
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account = warehouse_account[d.from_warehouse]['account'] \
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if d.from_warehouse else stock_rbnb
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self.add_gl_entry(gl_entries, account, d.cost_center,
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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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self.add_gl_entry(
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gl_entries=gl_entries,
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account=account,
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cost_center=d.cost_center,
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debit=-1 * flt(d.base_net_amount, d.precision("base_net_amount")),
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credit=0.0,
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remarks=remarks,
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against_account=warehouse_account_name,
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debit_in_account_currency=-1 * credit_amount,
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account_currency=credit_currency,
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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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@ -317,13 +333,29 @@ class PurchaseReceipt(BuyingController):
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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(
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gl_entries=gl_entries,
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account=account,
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cost_center=d.cost_center,
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debit=0.0,
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credit=discrepancy_caused_by_exchange_rate_difference,
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remarks=remarks,
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against_account=self.supplier,
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debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
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account_currency=credit_currency,
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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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self.add_gl_entry(
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gl_entries=gl_entries,
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account=self.get_company_default("exchange_gain_loss_account"),
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cost_center=d.cost_center,
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debit=discrepancy_caused_by_exchange_rate_difference,
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credit=0.0,
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remarks=remarks,
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against_account=self.supplier,
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debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
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account_currency=credit_currency,
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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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@ -332,14 +364,31 @@ class PurchaseReceipt(BuyingController):
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credit_amount = (flt(amount["base_amount"]) if (amount["base_amount"] or
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account_currency!=self.company_currency) else flt(amount["amount"]))
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self.add_gl_entry(gl_entries, account, d.cost_center, 0.0, credit_amount, remarks,
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warehouse_account_name, credit_in_account_currency=flt(amount["amount"]),
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account_currency=account_currency, project=d.project, item=d)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=account,
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cost_center=d.cost_center,
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debit=0.0,
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credit=credit_amount,
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remarks=remarks,
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against_account=warehouse_account_name,
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credit_in_account_currency=flt(amount["amount"]),
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account_currency=account_currency,
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project=d.project,
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item=d)
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# sub-contracting warehouse
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if flt(d.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
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self.add_gl_entry(gl_entries, supplier_warehouse_account, d.cost_center, 0.0, flt(d.rm_supp_cost),
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remarks, warehouse_account_name, account_currency=supplier_warehouse_account_currency, item=d)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=supplier_warehouse_account,
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cost_center=d.cost_center,
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debit=0.0,
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credit=flt(d.rm_supp_cost),
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remarks=remarks,
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against_account=warehouse_account_name,
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account_currency=supplier_warehouse_account_currency,
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item=d)
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# divisional loss adjustment
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valuation_amount_as_per_doc = flt(d.base_net_amount, d.precision("base_net_amount")) + \
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@ -356,8 +405,17 @@ class PurchaseReceipt(BuyingController):
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cost_center = d.cost_center or frappe.get_cached_value("Company", self.company, "cost_center")
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self.add_gl_entry(gl_entries, loss_account, cost_center, divisional_loss, 0.0, remarks,
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warehouse_account_name, account_currency=credit_currency, project=d.project, item=d)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=loss_account,
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cost_center=cost_center,
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debit=divisional_loss,
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credit=0.0,
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remarks=remarks,
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against_account=warehouse_account_name,
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account_currency=credit_currency,
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project=d.project,
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item=d)
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elif d.warehouse not in warehouse_with_no_account or \
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d.rejected_warehouse not in warehouse_with_no_account:
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@ -368,12 +426,30 @@ class PurchaseReceipt(BuyingController):
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debit_currency = get_account_currency(d.expense_account)
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remarks = self.get("remarks") or _("Accounting Entry for Service")
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self.add_gl_entry(gl_entries, service_received_but_not_billed_account, d.cost_center, 0.0, d.amount,
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remarks, d.expense_account, account_currency=credit_currency, project=d.project,
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=service_received_but_not_billed_account,
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cost_center=d.cost_center,
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debit=0.0,
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credit=d.amount,
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remarks=remarks,
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against_account=d.expense_account,
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account_currency=credit_currency,
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project=d.project,
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voucher_detail_no=d.name, item=d)
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self.add_gl_entry(gl_entries, d.expense_account, d.cost_center, d.amount, 0.0, remarks, service_received_but_not_billed_account,
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account_currency = debit_currency, project=d.project, voucher_detail_no=d.name, item=d)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=d.expense_account,
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cost_center=d.cost_center,
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debit=d.amount,
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credit=0.0,
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remarks=remarks,
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against_account=service_received_but_not_billed_account,
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account_currency = debit_currency,
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project=d.project,
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voucher_detail_no=d.name,
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item=d)
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if warehouse_with_no_account:
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frappe.msgprint(_("No accounting entries for the following warehouses") + ": \n" +
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@ -423,8 +499,15 @@ class PurchaseReceipt(BuyingController):
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applicable_amount = negative_expense_to_be_booked * (valuation_tax[tax.name] / total_valuation_amount)
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amount_including_divisional_loss -= applicable_amount
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self.add_gl_entry(gl_entries, account, tax.cost_center, 0.0, applicable_amount, self.remarks or _("Accounting Entry for Stock"),
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against_account, item=tax)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=account,
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cost_center=tax.cost_center,
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debit=0.0,
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credit=applicable_amount,
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remarks=self.remarks or _("Accounting Entry for Stock"),
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against_account=against_account,
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item=tax)
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i += 1
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@ -477,15 +560,31 @@ class PurchaseReceipt(BuyingController):
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# debit cwip account
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debit_in_account_currency = (base_asset_amount
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if cwip_account_currency == self.company_currency else asset_amount)
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self.add_gl_entry(gl_entries, cwip_account, item.cost_center, base_asset_amount, 0.0, remarks,
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arbnb_account, debit_in_account_currency=debit_in_account_currency, item=item)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=cwip_account,
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cost_center=item.cost_center,
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debit=base_asset_amount,
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credit=0.0,
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remarks=remarks,
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against_account=arbnb_account,
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debit_in_account_currency=debit_in_account_currency,
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item=item)
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asset_rbnb_currency = get_account_currency(arbnb_account)
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# credit arbnb account
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credit_in_account_currency = (base_asset_amount
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if asset_rbnb_currency == self.company_currency else asset_amount)
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self.add_gl_entry(gl_entries, arbnb_account, item.cost_center, 0.0, base_asset_amount, remarks,
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cwip_account, credit_in_account_currency=credit_in_account_currency, item=item)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=arbnb_account,
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cost_center=item.cost_center,
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debit=0.0,
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credit=base_asset_amount,
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remarks=remarks,
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against_account=cwip_account,
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credit_in_account_currency=credit_in_account_currency,
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item=item)
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def add_lcv_gl_entries(self, item, gl_entries):
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expenses_included_in_asset_valuation = self.get_company_default("expenses_included_in_asset_valuation")
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@ -498,11 +597,27 @@ class PurchaseReceipt(BuyingController):
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remarks = self.get("remarks") or _("Accounting Entry for Stock")
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self.add_gl_entry(gl_entries, expenses_included_in_asset_valuation, item.cost_center, 0.0, flt(item.landed_cost_voucher_amount),
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remarks, asset_account, project=item.project, item=item)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=expenses_included_in_asset_valuation,
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cost_center=item.cost_center,
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debit=0.0,
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credit=flt(item.landed_cost_voucher_amount),
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remarks=remarks,
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against_account=asset_account,
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project=item.project,
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item=item)
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self.add_gl_entry(gl_entries, asset_account, item.cost_center, 0.0, flt(item.landed_cost_voucher_amount),
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remarks, expenses_included_in_asset_valuation, project=item.project, item=item)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=asset_account,
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cost_center=item.cost_center,
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debit=flt(item.landed_cost_voucher_amount),
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credit=0.0,
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remarks=remarks,
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against_account=expenses_included_in_asset_valuation,
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project=item.project,
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item=item)
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def update_assets(self, item, valuation_rate):
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assets = frappe.db.get_all('Asset',
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