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chore: Add missing commits back (#37618)

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* chore: Add missing commits back

* test: cwip accounting unit tests

* chore: Attribute error

* chore: Purchase Invoice tests

* chore: Missing asset account

* chore: Missing asset account

* chore: update tests

* fix: Internal transfer GL Entries
This commit is contained in:
Deepesh Garg 2023-10-23 00:16:40 +05:30 committed by GitHub
parent 5136fe196b
commit d1ec0a6093
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GPG Key ID: 4AEE18F83AFDEB23
3 changed files with 101 additions and 70 deletions
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10
erpnext/assets/doctype/asset/test_asset.py
View File

@ -19,7 +19,6 @@ from frappe.utils import (
from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
from erpnext.assets.doctype.asset.asset import (
get_asset_value_after_depreciation,
make_sales_invoice,
split_asset,
update_maintenance_status,
@ -194,6 +193,7 @@ class TestAsset(AssetSetup):
def test_is_fixed_asset_set(self):
asset = create_asset(is_existing_asset=1)
doc = frappe.new_doc("Purchase Invoice")
doc.company = "_Test Company"
doc.supplier = "_Test Supplier"
doc.append("items", {"item_code": "Macbook Pro", "qty": 1, "asset": asset.name})
@ -534,7 +534,7 @@ class TestAsset(AssetSetup):
self.assertEqual("Asset Received But Not Billed - _TC", doc.items[0].expense_account)
# CWIP: Capital Work In Progress
# Capital Work In Progress
def test_cwip_accounting(self):
pr = make_purchase_receipt(
item_code="Macbook Pro", qty=1, rate=5000, do_not_submit=True, location="Test Location"
@ -567,7 +567,8 @@ class TestAsset(AssetSetup):
pr.submit()
expected_gle = (
("Asset Received But Not Billed - _TC", 0.0, 5250.0),
("_Test Account Shipping Charges - _TC", 0.0, 250.0),
("Asset Received But Not Billed - _TC", 0.0, 5000.0),
("CWIP Account - _TC", 5250.0, 0.0),
)
@ -586,9 +587,8 @@ class TestAsset(AssetSetup):
expected_gle = (
("_Test Account Service Tax - _TC", 250.0, 0.0),
("_Test Account Shipping Charges - _TC", 250.0, 0.0),
("Asset Received But Not Billed - _TC", 5250.0, 0.0),
("Asset Received But Not Billed - _TC", 5000.0, 0.0),
("Creditors - _TC", 0.0, 5500.0),
("Expenses Included In Asset Valuation - _TC", 0.0, 250.0),
)
pi_gle = frappe.db.sql(

3
erpnext/controllers/stock_controller.py
View File

@ -62,9 +62,12 @@ class StockController(AccountsController):
)
)
is_asset_pr = any(d.get("is_fixed_asset") for d in self.get("items"))
if (
cint(erpnext.is_perpetual_inventory_enabled(self.company))
or provisional_accounting_for_non_stock_items
or is_asset_pr
):
warehouse_account = get_warehouse_account_map(self.company)

158
erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
View File

@ -13,7 +13,6 @@ from pypika import functions as fn
import erpnext
from erpnext.accounts.utils import get_account_currency
from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
from erpnext.buying.utils import check_on_hold_or_closed_status
from erpnext.controllers.buying_controller import BuyingController
from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_transaction
@ -313,6 +312,7 @@ class PurchaseReceipt(BuyingController):
self.make_item_gl_entries(gl_entries, warehouse_account=warehouse_account)
self.make_tax_gl_entries(gl_entries)
update_regional_gl_entries(gl_entries, self)
return process_gl_map(gl_entries)
@ -321,22 +321,6 @@ class PurchaseReceipt(BuyingController):
get_purchase_document_details,
)
is_asset_pr = any(d.is_fixed_asset for d in self.get("items"))
stock_asset_rbnb = None
remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
"Asset" if is_asset_pr else "Stock"
)
if erpnext.is_perpetual_inventory_enabled(self.company):
stock_asset_rbnb = (
self.get_company_default("asset_received_but_not_billed")
if is_asset_pr
else self.get_company_default("stock_received_but_not_billed")
)
landed_cost_entries = get_item_account_wise_additional_cost(self.name)
warehouse_with_no_account = []
stock_items = self.get_stock_items()
provisional_accounting_for_non_stock_items = cint(
frappe.db.get_value(
"Company", self.company, "enable_provisional_accounting_for_non_stock_items"
@ -345,8 +329,15 @@ class PurchaseReceipt(BuyingController):
exchange_rate_map, net_rate_map = get_purchase_document_details(self)
def make_item_asset_inward_entries(item, stock_value_diff, stock_asset_account_name):
def validate_account(account_type):
frappe.throw(_("{0} account not found while submitting purchase receipt").format(account_type))
def make_item_asset_inward_gl_entry(item, stock_value_diff, stock_asset_account_name):
account_currency = get_account_currency(stock_asset_account_name)
if not stock_asset_account_name:
validate_account("Asset or warehouse account")
self.add_gl_entry(
gl_entries=gl_entries,
account=stock_asset_account_name,
@ -365,7 +356,6 @@ class PurchaseReceipt(BuyingController):
)
account_currency = get_account_currency(account)
outgoing_amount = item.base_net_amount
# GL Entry for from warehouse or Stock Received but not billed
# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
credit_amount = (
@ -374,11 +364,15 @@ class PurchaseReceipt(BuyingController):
else flt(item.net_amount, item.precision("net_amount"))
)
outgoing_amount = item.base_net_amount
if self.is_internal_transfer() and item.valuation_rate:
outgoing_amount = abs(get_stock_value_difference(self.name, item.name, item.from_warehouse))
credit_amount = outgoing_amount
if credit_amount:
if not account:
validate_account("Stock or Asset Received But Not Billed")
self.add_gl_entry(
gl_entries=gl_entries,
account=account,
@ -387,7 +381,7 @@ class PurchaseReceipt(BuyingController):
credit=0.0,
remarks=remarks,
against_account=stock_asset_account_name,
debit_in_account_currency=-1 * credit_amount,
debit_in_account_currency=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
account_currency=account_currency,
item=item,
)
@ -430,8 +424,10 @@ class PurchaseReceipt(BuyingController):
item=item,
)
return outgoing_amount
def make_landed_cost_gl_entries(item):
# Amount added through landed-cos-voucher
# Amount added through landed-cost-voucher
if item.landed_cost_voucher_amount and landed_cost_entries:
if (item.item_code, item.name) in landed_cost_entries:
for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
@ -442,6 +438,9 @@ class PurchaseReceipt(BuyingController):
else flt(amount["amount"])
)
if not account:
validate_account("Landed Cost Account")
self.add_gl_entry(
gl_entries=gl_entries,
account=account,
@ -487,14 +486,14 @@ class PurchaseReceipt(BuyingController):
item=item,
)
def make_divisional_loss_gl_entry(item):
def make_divisional_loss_gl_entry(item, outgoing_amount):
if item.is_fixed_asset:
return
# divisional loss adjustment
expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
valuation_amount_as_per_doc = (
flt(item.base_net_amount, d.precision("base_net_amount"))
flt(outgoing_amount, d.precision("base_net_amount"))
+ flt(item.landed_cost_voucher_amount)
+ flt(item.rm_supp_cost)
+ flt(item.item_tax_amount)
@ -531,35 +530,53 @@ class PurchaseReceipt(BuyingController):
item=item,
)
stock_items = self.get_stock_items()
warehouse_with_no_account = []
for d in self.get("items"):
if (
d.item_code not in stock_items
provisional_accounting_for_non_stock_items
and d.item_code not in stock_items
and flt(d.qty)
and provisional_accounting_for_non_stock_items
and d.get("provisional_expense_account")
and not d.is_fixed_asset
):
self.add_provisional_gl_entry(
d, gl_entries, self.posting_date, d.get("provisional_expense_account")
)
elif flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
is_asset_pr = any(d.is_fixed_asset for d in self.get("items"))
remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
"Asset" if is_asset_pr else "Stock"
)
if not (erpnext.is_perpetual_inventory_enabled(self.company) or is_asset_pr):
return
stock_asset_rbnb = (
self.get_company_default("asset_received_but_not_billed")
if is_asset_pr
else self.get_company_default("stock_received_but_not_billed")
)
landed_cost_entries = get_item_account_wise_additional_cost(self.name)
if d.is_fixed_asset:
account_type = (
"capital_work_in_progress_account"
if is_cwip_accounting_enabled(d.asset_category)
else "fixed_asset_account"
)
stock_asset_account_name = get_asset_category_account(
asset_category=d.asset_category,
fieldname=account_type,
company=self.company,
stock_asset_account_name = get_asset_account(
account_type, asset_category=d.asset_category, company=self.company
)
stock_value_diff = flt(d.net_amount) + flt(d.item_tax_amount / self.conversion_rate)
elif (
(flt(d.valuation_rate) or self.is_return)
and flt(d.qty)
and warehouse_account.get(d.warehouse)
):
stock_value_diff = (
flt(d.net_amount)
+ flt(d.item_tax_amount / self.conversion_rate)
+ flt(d.landed_cost_voucher_amount)
)
elif warehouse_account.get(d.warehouse):
stock_value_diff = get_stock_value_difference(self.name, d.name, d.warehouse)
stock_asset_account_name = warehouse_account[d.warehouse]["account"]
supplier_warehouse_account = warehouse_account.get(self.supplier_warehouse, {}).get("account")
@ -577,12 +594,13 @@ class PurchaseReceipt(BuyingController):
):
continue
make_item_asset_inward_entries(d, stock_value_diff, stock_asset_account_name)
make_stock_received_but_not_billed_entry(d)
make_landed_cost_gl_entries(d)
make_rate_difference_entry(d)
make_sub_contracting_gl_entries(d)
make_divisional_loss_gl_entry(d)
if (flt(d.valuation_rate) or self.is_return or d.is_fixed_asset) and flt(d.qty):
make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
outgoing_amount = make_stock_received_but_not_billed_entry(d)
make_landed_cost_gl_entries(d)
make_rate_difference_entry(d)
make_sub_contracting_gl_entries(d)
make_divisional_loss_gl_entry(d, outgoing_amount)
elif (
d.warehouse not in warehouse_with_no_account
or d.rejected_warehouse not in warehouse_with_no_account
@ -603,8 +621,8 @@ class PurchaseReceipt(BuyingController):
self, item, gl_entries, posting_date, provisional_account, reverse=0
):
credit_currency = get_account_currency(provisional_account)
debit_currency = get_account_currency(item.expense_account)
expense_account = item.expense_account
debit_currency = get_account_currency(item.expense_account)
remarks = self.get("remarks") or _("Accounting Entry for Service")
multiplication_factor = 1
@ -645,11 +663,8 @@ class PurchaseReceipt(BuyingController):
)
def make_tax_gl_entries(self, gl_entries):
if erpnext.is_perpetual_inventory_enabled(self.company):
expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
negative_expense_to_be_booked = sum([flt(d.item_tax_amount) for d in self.get("items")])
is_asset_pr = any(d.is_fixed_asset for d in self.get("items"))
# Cost center-wise amount breakup for other charges included for valuation
valuation_tax = {}
for tax in self.get("taxes"):
@ -673,22 +688,24 @@ class PurchaseReceipt(BuyingController):
# and charges added via Landed Cost Voucher,
# post valuation related charges on "Stock Received But Not Billed"
# introduced in 2014 for backward compatibility of expenses already booked in expenses_included_in_valuation account
negative_expense_booked_in_pi = frappe.db.sql(
"""select name from `tabPurchase Invoice Item` pi
where docstatus = 1 and purchase_receipt=%s
and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
and voucher_no=pi.parent and account=%s)""",
(self.name, expenses_included_in_valuation),
)
against_account = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0])
total_valuation_amount = sum(valuation_tax.values())
amount_including_divisional_loss = negative_expense_to_be_booked
stock_rbnb = self.get_company_default("stock_received_but_not_billed")
stock_rbnb = (
self.get("asset_received_but_not_billed")
if is_asset_pr
else self.get_company_default("stock_received_but_not_billed")
)
i = 1
for tax in self.get("taxes"):
if valuation_tax.get(tax.name):
negative_expense_booked_in_pi = frappe.db.sql(
"""select name from `tabPurchase Invoice Item` pi
where docstatus = 1 and purchase_receipt=%s
and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
and voucher_no=pi.parent and account=%s)""",
(self.name, tax.account_head),
)
if negative_expense_booked_in_pi:
account = stock_rbnb
@ -740,7 +757,7 @@ class PurchaseReceipt(BuyingController):
po_details.append(d.purchase_order_item)
if po_details:
updated_pr += update_billed_amount_based_on_po(po_details, update_modified)
updated_pr += update_billed_amount_based_on_po(po_details, update_modified, self)
for pr in set(updated_pr):
pr_doc = self if (pr == self.name) else frappe.get_doc("Purchase Receipt", pr)
@ -763,7 +780,7 @@ def get_stock_value_difference(voucher_no, voucher_detail_no, warehouse):
)
def update_billed_amount_based_on_po(po_details, update_modified=True):
def update_billed_amount_based_on_po(po_details, update_modified=True, pr_doc=None):
po_billed_amt_details = get_billed_amount_against_po(po_details)
# Get all Purchase Receipt Item rows against the Purchase Order Items
@ -792,13 +809,19 @@ def update_billed_amount_based_on_po(po_details, update_modified=True):
po_billed_amt_details[pr_item.purchase_order_item] = billed_against_po
if pr_item.billed_amt != billed_amt_agianst_pr:
frappe.db.set_value(
"Purchase Receipt Item",
pr_item.name,
"billed_amt",
billed_amt_agianst_pr,
update_modified=update_modified,
)
# update existing doc if possible
if pr_doc and pr_item.parent == pr_doc.name:
pr_item = next((item for item in pr_doc.items if item.name == pr_item.name), None)
pr_item.db_set("billed_amt", billed_amt_agianst_pr, update_modified=update_modified)
else:
frappe.db.set_value(
"Purchase Receipt Item",
pr_item.name,
"billed_amt",
billed_amt_agianst_pr,
update_modified=update_modified,
)
updated_pr.append(pr_item.parent)
@ -1184,3 +1207,8 @@ def get_item_account_wise_additional_cost(purchase_document):
def on_doctype_update():
frappe.db.add_index("Purchase Receipt", ["supplier", "is_return", "return_against"])
@erpnext.allow_regional
def update_regional_gl_entries(gl_list, doc):
return