fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#38123)
* fix: GL Entries for receiving non CWIP assets using Purchase Receipt * test: Update tests
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@ -33,7 +33,7 @@ from erpnext.accounts.general_ledger import (
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)
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from erpnext.accounts.party import get_due_date, get_party_account
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from erpnext.accounts.utils import get_account_currency, get_fiscal_year
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from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
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from erpnext.assets.doctype.asset.asset import is_cwip_accounting_enabled
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from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
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from erpnext.buying.utils import check_on_hold_or_closed_status
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from erpnext.controllers.accounts_controller import validate_account_head
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@ -281,9 +281,6 @@ class PurchaseInvoice(BuyingController):
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# in case of auto inventory accounting,
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# expense account is always "Stock Received But Not Billed" for a stock item
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# except opening entry, drop-ship entry and fixed asset items
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if item.item_code:
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asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
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if (
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auto_accounting_for_stock
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and item.item_code in stock_items
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@ -350,22 +347,26 @@ class PurchaseInvoice(BuyingController):
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frappe.msgprint(msg, title=_("Expense Head Changed"))
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item.expense_account = stock_not_billed_account
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elif item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category):
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elif item.is_fixed_asset and item.pr_detail:
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if not asset_received_but_not_billed:
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asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
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item.expense_account = asset_received_but_not_billed
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elif item.is_fixed_asset:
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account_type = (
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"capital_work_in_progress_account"
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if is_cwip_accounting_enabled(item.asset_category)
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else "fixed_asset_account"
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)
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asset_category_account = get_asset_category_account(
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"fixed_asset_account", item=item.item_code, company=self.company
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account_type, item=item.item_code, company=self.company
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)
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if not asset_category_account:
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form_link = get_link_to_form("Asset Category", asset_category)
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form_link = get_link_to_form("Asset Category", item.asset_category)
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throw(
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_("Please set Fixed Asset Account in {} against {}.").format(form_link, self.company),
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title=_("Missing Account"),
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)
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item.expense_account = asset_category_account
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elif item.is_fixed_asset and item.pr_detail:
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if not asset_received_but_not_billed:
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asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
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item.expense_account = asset_received_but_not_billed
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elif not item.expense_account and for_validate:
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throw(_("Expense account is mandatory for item {0}").format(item.item_code or item.item_name))
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@ -584,12 +585,11 @@ class PurchaseInvoice(BuyingController):
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def get_gl_entries(self, warehouse_account=None):
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self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company)
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if self.auto_accounting_for_stock:
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self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
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self.expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
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else:
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self.stock_received_but_not_billed = None
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self.expenses_included_in_valuation = None
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self.negative_expense_to_be_booked = 0.0
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gl_entries = []
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@ -598,9 +598,6 @@ class PurchaseInvoice(BuyingController):
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self.make_item_gl_entries(gl_entries)
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self.make_precision_loss_gl_entry(gl_entries)
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if self.check_asset_cwip_enabled():
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self.get_asset_gl_entry(gl_entries)
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self.make_tax_gl_entries(gl_entries)
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self.make_internal_transfer_gl_entries(gl_entries)
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@ -702,7 +699,11 @@ class PurchaseInvoice(BuyingController):
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if item.item_code:
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asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
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if self.update_stock and self.auto_accounting_for_stock and item.item_code in stock_items:
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if (
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self.update_stock
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and self.auto_accounting_for_stock
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and (item.item_code in stock_items or item.is_fixed_asset)
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):
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# warehouse account
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warehouse_debit_amount = self.make_stock_adjustment_entry(
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gl_entries, item, voucher_wise_stock_value, account_currency
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@ -817,9 +818,7 @@ class PurchaseInvoice(BuyingController):
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)
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)
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elif not item.is_fixed_asset or (
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item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category)
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):
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else:
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expense_account = (
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item.expense_account
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if (not item.enable_deferred_expense or self.is_return)
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@ -912,40 +911,6 @@ class PurchaseInvoice(BuyingController):
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)
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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(
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"expenses_included_in_asset_valuation"
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)
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# Amount added through landed-cost-voucher
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": expenses_included_in_asset_valuation,
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"against": expense_account,
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"cost_center": item.cost_center,
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"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
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"credit": flt(item.landed_cost_voucher_amount),
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"project": item.project or self.project,
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},
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item=item,
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)
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)
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": expense_account,
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"against": expenses_included_in_asset_valuation,
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"cost_center": item.cost_center,
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"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
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"debit": flt(item.landed_cost_voucher_amount),
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"project": item.project or self.project,
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},
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item=item,
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)
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)
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# update gross amount of asset bought through this document
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assets = frappe.db.get_all(
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"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
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@ -970,11 +935,17 @@ class PurchaseInvoice(BuyingController):
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(item.purchase_receipt, valuation_tax_accounts),
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)
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stock_rbnb = (
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self.get_company_default("asset_received_but_not_billed")
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if item.is_fixed_asset
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else self.stock_received_but_not_billed
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)
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if not negative_expense_booked_in_pr:
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": self.stock_received_but_not_billed,
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"account": stock_rbnb,
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"against": self.supplier,
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"debit": flt(item.item_tax_amount, item.precision("item_tax_amount")),
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"remarks": self.remarks or _("Accounting Entry for Stock"),
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@ -989,156 +960,12 @@ class PurchaseInvoice(BuyingController):
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item.item_tax_amount, item.precision("item_tax_amount")
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)
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def get_asset_gl_entry(self, gl_entries):
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arbnb_account = None
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eiiav_account = None
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asset_eiiav_currency = None
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for item in self.get("items"):
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if item.is_fixed_asset:
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asset_amount = flt(item.net_amount) + flt(item.item_tax_amount / self.conversion_rate)
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base_asset_amount = flt(item.base_net_amount + item.item_tax_amount)
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item_exp_acc_type = frappe.get_cached_value("Account", item.expense_account, "account_type")
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if not item.expense_account or item_exp_acc_type not in [
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"Asset Received But Not Billed",
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"Fixed Asset",
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]:
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if not arbnb_account:
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arbnb_account = self.get_company_default("asset_received_but_not_billed")
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item.expense_account = arbnb_account
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if not self.update_stock:
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arbnb_currency = get_account_currency(item.expense_account)
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": item.expense_account,
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"against": self.supplier,
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"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
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"debit": base_asset_amount,
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"debit_in_account_currency": (
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base_asset_amount if arbnb_currency == self.company_currency else asset_amount
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),
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"cost_center": item.cost_center,
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"project": item.project or self.project,
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},
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item=item,
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)
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)
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if item.item_tax_amount:
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if not eiiav_account or not asset_eiiav_currency:
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eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
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asset_eiiav_currency = get_account_currency(eiiav_account)
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": eiiav_account,
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"against": self.supplier,
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"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
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"cost_center": item.cost_center,
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"project": item.project or self.project,
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"credit": item.item_tax_amount,
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"credit_in_account_currency": (
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item.item_tax_amount
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if asset_eiiav_currency == self.company_currency
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else item.item_tax_amount / self.conversion_rate
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),
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},
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item=item,
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)
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)
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else:
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cwip_account = get_asset_account(
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"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
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)
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cwip_account_currency = get_account_currency(cwip_account)
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": cwip_account,
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"against": self.supplier,
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"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
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"debit": base_asset_amount,
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"debit_in_account_currency": (
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base_asset_amount if cwip_account_currency == self.company_currency else asset_amount
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),
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"cost_center": item.cost_center or self.cost_center,
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"project": item.project or self.project,
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},
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item=item,
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)
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)
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if item.item_tax_amount and not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
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if not eiiav_account or not asset_eiiav_currency:
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eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
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asset_eiiav_currency = get_account_currency(eiiav_account)
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": eiiav_account,
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"against": self.supplier,
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"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
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"cost_center": item.cost_center,
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"credit": item.item_tax_amount,
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"project": item.project or self.project,
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"credit_in_account_currency": (
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item.item_tax_amount
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if asset_eiiav_currency == self.company_currency
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else item.item_tax_amount / self.conversion_rate
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),
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},
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item=item,
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)
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)
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# Assets are bought through this document then it will be linked to this document
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if flt(item.landed_cost_voucher_amount):
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if not eiiav_account:
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eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": eiiav_account,
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"against": cwip_account,
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"cost_center": item.cost_center,
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"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
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"credit": flt(item.landed_cost_voucher_amount),
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"project": item.project or self.project,
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},
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item=item,
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)
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)
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gl_entries.append(
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self.get_gl_dict(
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{
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"account": cwip_account,
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"against": eiiav_account,
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"cost_center": item.cost_center,
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"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
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"debit": flt(item.landed_cost_voucher_amount),
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"project": item.project or self.project,
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},
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item=item,
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)
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)
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# update gross amount of assets bought through this document
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assets = frappe.db.get_all(
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"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
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)
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for asset in assets:
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frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
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frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
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return gl_entries
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assets = frappe.db.get_all(
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"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
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)
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for asset in assets:
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frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
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frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
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def make_stock_adjustment_entry(
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self, gl_entries, item, voucher_wise_stock_value, account_currency
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@ -19,7 +19,6 @@ from frappe.utils import (
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from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
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from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
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from erpnext.assets.doctype.asset.asset import (
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get_asset_value_after_depreciation,
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make_sales_invoice,
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split_asset,
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update_maintenance_status,
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@ -194,6 +193,7 @@ class TestAsset(AssetSetup):
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def test_is_fixed_asset_set(self):
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asset = create_asset(is_existing_asset=1)
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doc = frappe.new_doc("Purchase Invoice")
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doc.company = "_Test Company"
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doc.supplier = "_Test Supplier"
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doc.append("items", {"item_code": "Macbook Pro", "qty": 1, "asset": asset.name})
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@ -534,7 +534,7 @@ class TestAsset(AssetSetup):
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self.assertEqual("Asset Received But Not Billed - _TC", doc.items[0].expense_account)
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# CWIP: Capital Work In Progress
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# Capital Work In Progress
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def test_cwip_accounting(self):
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pr = make_purchase_receipt(
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item_code="Macbook Pro", qty=1, rate=5000, do_not_submit=True, location="Test Location"
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@ -567,7 +567,8 @@ class TestAsset(AssetSetup):
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pr.submit()
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expected_gle = (
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("Asset Received But Not Billed - _TC", 0.0, 5250.0),
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("_Test Account Shipping Charges - _TC", 0.0, 250.0),
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("Asset Received But Not Billed - _TC", 0.0, 5000.0),
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("CWIP Account - _TC", 5250.0, 0.0),
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)
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@ -586,9 +587,8 @@ class TestAsset(AssetSetup):
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expected_gle = (
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("_Test Account Service Tax - _TC", 250.0, 0.0),
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("_Test Account Shipping Charges - _TC", 250.0, 0.0),
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("Asset Received But Not Billed - _TC", 5250.0, 0.0),
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("Asset Received But Not Billed - _TC", 5000.0, 0.0),
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("Creditors - _TC", 0.0, 5500.0),
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("Expenses Included In Asset Valuation - _TC", 0.0, 250.0),
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)
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pi_gle = frappe.db.sql(
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@ -1791,6 +1791,7 @@ def create_asset_category():
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"fixed_asset_account": "_Test Fixed Asset - _TC",
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"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
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"depreciation_expense_account": "_Test Depreciations - _TC",
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"capital_work_in_progress_account": "CWIP Account - _TC",
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},
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)
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asset_category.append(
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@ -62,9 +62,12 @@ class StockController(AccountsController):
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)
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)
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is_asset_pr = any(d.get("is_fixed_asset") for d in self.get("items"))
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if (
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cint(erpnext.is_perpetual_inventory_enabled(self.company))
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or provisional_accounting_for_non_stock_items
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or is_asset_pr
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):
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warehouse_account = get_warehouse_account_map(self.company)
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@ -73,12 +76,6 @@ class StockController(AccountsController):
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gl_entries = self.get_gl_entries(warehouse_account)
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make_gl_entries(gl_entries, from_repost=from_repost)
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elif self.doctype in ["Purchase Receipt", "Purchase Invoice"] and self.docstatus == 1:
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gl_entries = []
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gl_entries = self.get_asset_gl_entry(gl_entries)
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update_regional_gl_entries(gl_entries, self)
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make_gl_entries(gl_entries, from_repost=from_repost)
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def validate_serialized_batch(self):
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from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
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@ -1225,8 +1222,3 @@ def create_item_wise_repost_entries(voucher_type, voucher_no, allow_zero_rate=Fa
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repost_entries.append(repost_entry)
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return repost_entries
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@erpnext.allow_regional
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||||
def update_regional_gl_entries(gl_list, doc):
|
||||
return
|
||||
|
@ -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
|
||||
@ -144,8 +143,8 @@ class PurchaseReceipt(BuyingController):
|
||||
if item.is_fixed_asset and is_cwip_accounting_enabled(item.asset_category):
|
||||
# check cwip accounts before making auto assets
|
||||
# Improves UX by not giving messages of "Assets Created" before throwing error of not finding arbnb account
|
||||
arbnb_account = self.get_company_default("asset_received_but_not_billed")
|
||||
cwip_account = get_asset_account(
|
||||
self.get_company_default("asset_received_but_not_billed")
|
||||
get_asset_account(
|
||||
"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
|
||||
)
|
||||
break
|
||||
@ -314,7 +313,6 @@ class PurchaseReceipt(BuyingController):
|
||||
|
||||
self.make_item_gl_entries(gl_entries, warehouse_account=warehouse_account)
|
||||
self.make_tax_gl_entries(gl_entries)
|
||||
self.get_asset_gl_entry(gl_entries)
|
||||
update_regional_gl_entries(gl_entries, self)
|
||||
|
||||
return process_gl_map(gl_entries)
|
||||
@ -324,14 +322,6 @@ class PurchaseReceipt(BuyingController):
|
||||
get_purchase_document_details,
|
||||
)
|
||||
|
||||
stock_rbnb = None
|
||||
if erpnext.is_perpetual_inventory_enabled(self.company):
|
||||
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")
|
||||
|
||||
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"
|
||||
@ -340,28 +330,258 @@ class PurchaseReceipt(BuyingController):
|
||||
|
||||
exchange_rate_map, net_rate_map = get_purchase_document_details(self)
|
||||
|
||||
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,
|
||||
cost_center=d.cost_center,
|
||||
debit=stock_value_diff,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=stock_asset_rbnb,
|
||||
account_currency=account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
def make_stock_received_but_not_billed_entry(item):
|
||||
account = (
|
||||
warehouse_account[item.from_warehouse]["account"] if item.from_warehouse else stock_asset_rbnb
|
||||
)
|
||||
account_currency = get_account_currency(account)
|
||||
|
||||
# GL Entry for from warehouse or Stock Received but not billed
|
||||
# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
|
||||
credit_amount = (
|
||||
flt(item.base_net_amount, item.precision("base_net_amount"))
|
||||
if account_currency == self.company_currency
|
||||
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,
|
||||
cost_center=item.cost_center,
|
||||
debit=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=stock_asset_account_name,
|
||||
debit_in_account_currency=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
|
||||
account_currency=account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
# check if the exchange rate has changed
|
||||
if d.get("purchase_invoice"):
|
||||
if (
|
||||
exchange_rate_map[item.purchase_invoice]
|
||||
and self.conversion_rate != exchange_rate_map[item.purchase_invoice]
|
||||
and item.net_rate == net_rate_map[item.purchase_invoice_item]
|
||||
):
|
||||
|
||||
discrepancy_caused_by_exchange_rate_difference = (item.qty * item.net_rate) * (
|
||||
exchange_rate_map[item.purchase_invoice] - self.conversion_rate
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=account,
|
||||
cost_center=item.cost_center,
|
||||
debit=0.0,
|
||||
credit=discrepancy_caused_by_exchange_rate_difference,
|
||||
remarks=remarks,
|
||||
against_account=self.supplier,
|
||||
debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
|
||||
account_currency=account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=self.get_company_default("exchange_gain_loss_account"),
|
||||
cost_center=d.cost_center,
|
||||
debit=discrepancy_caused_by_exchange_rate_difference,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=self.supplier,
|
||||
debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
|
||||
account_currency=account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
return outgoing_amount
|
||||
|
||||
def make_landed_cost_gl_entries(item):
|
||||
# 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():
|
||||
account_currency = get_account_currency(account)
|
||||
credit_amount = (
|
||||
flt(amount["base_amount"])
|
||||
if (amount["base_amount"] or account_currency != self.company_currency)
|
||||
else flt(amount["amount"])
|
||||
)
|
||||
|
||||
if not account:
|
||||
validate_account("Landed Cost Account")
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=account,
|
||||
cost_center=item.cost_center,
|
||||
debit=0.0,
|
||||
credit=credit_amount,
|
||||
remarks=remarks,
|
||||
against_account=stock_asset_account_name,
|
||||
credit_in_account_currency=flt(amount["amount"]),
|
||||
account_currency=account_currency,
|
||||
project=item.project,
|
||||
item=item,
|
||||
)
|
||||
|
||||
def make_rate_difference_entry(item):
|
||||
if item.rate_difference_with_purchase_invoice and stock_asset_rbnb:
|
||||
account_currency = get_account_currency(stock_asset_rbnb)
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=stock_asset_rbnb,
|
||||
cost_center=item.cost_center,
|
||||
debit=0.0,
|
||||
credit=flt(item.rate_difference_with_purchase_invoice),
|
||||
remarks=_("Adjustment based on Purchase Invoice rate"),
|
||||
against_account=stock_asset_account_name,
|
||||
account_currency=account_currency,
|
||||
project=item.project,
|
||||
item=item,
|
||||
)
|
||||
|
||||
def make_sub_contracting_gl_entries(item):
|
||||
# sub-contracting warehouse
|
||||
if flt(item.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=supplier_warehouse_account,
|
||||
cost_center=item.cost_center,
|
||||
debit=0.0,
|
||||
credit=flt(item.rm_supp_cost),
|
||||
remarks=remarks,
|
||||
against_account=stock_asset_account_name,
|
||||
account_currency=supplier_warehouse_account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
def make_divisional_loss_gl_entry(item, outgoing_amount):
|
||||
if item.is_fixed_asset:
|
||||
return
|
||||
|
||||
# divisional loss adjustment
|
||||
valuation_amount_as_per_doc = (
|
||||
flt(outgoing_amount, d.precision("base_net_amount"))
|
||||
+ flt(item.landed_cost_voucher_amount)
|
||||
+ flt(item.rm_supp_cost)
|
||||
+ flt(item.item_tax_amount)
|
||||
+ flt(item.rate_difference_with_purchase_invoice)
|
||||
)
|
||||
|
||||
divisional_loss = flt(
|
||||
valuation_amount_as_per_doc - flt(stock_value_diff), item.precision("base_net_amount")
|
||||
)
|
||||
|
||||
if divisional_loss:
|
||||
loss_account = (
|
||||
self.get_company_default("default_expense_account", ignore_validation=True)
|
||||
or stock_asset_rbnb
|
||||
)
|
||||
|
||||
cost_center = item.cost_center or frappe.get_cached_value(
|
||||
"Company", self.company, "cost_center"
|
||||
)
|
||||
account_currency = get_account_currency(loss_account)
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=loss_account,
|
||||
cost_center=cost_center,
|
||||
debit=divisional_loss,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=stock_asset_account_name,
|
||||
account_currency=account_currency,
|
||||
project=item.project,
|
||||
item=item,
|
||||
)
|
||||
|
||||
stock_items = self.get_stock_items()
|
||||
warehouse_with_no_account = []
|
||||
|
||||
for d in self.get("items"):
|
||||
if d.item_code in stock_items and flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
|
||||
if warehouse_account.get(d.warehouse):
|
||||
stock_value_diff = frappe.db.get_value(
|
||||
"Stock Ledger Entry",
|
||||
{
|
||||
"voucher_type": "Purchase Receipt",
|
||||
"voucher_no": self.name,
|
||||
"voucher_detail_no": d.name,
|
||||
"warehouse": d.warehouse,
|
||||
"is_cancelled": 0,
|
||||
},
|
||||
"stock_value_difference",
|
||||
if (
|
||||
provisional_accounting_for_non_stock_items
|
||||
and d.item_code not in stock_items
|
||||
and flt(d.qty)
|
||||
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):
|
||||
remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
|
||||
"Asset" if d.is_fixed_asset else "Stock"
|
||||
)
|
||||
|
||||
if not (
|
||||
(erpnext.is_perpetual_inventory_enabled(self.company) and d.item_code in stock_items)
|
||||
or d.is_fixed_asset
|
||||
):
|
||||
continue
|
||||
|
||||
stock_asset_rbnb = (
|
||||
self.get_company_default("asset_received_but_not_billed")
|
||||
if d.is_fixed_asset
|
||||
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"
|
||||
)
|
||||
|
||||
warehouse_account_name = warehouse_account[d.warehouse]["account"]
|
||||
warehouse_account_currency = warehouse_account[d.warehouse]["account_currency"]
|
||||
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)
|
||||
+ 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")
|
||||
supplier_warehouse_account_currency = warehouse_account.get(self.supplier_warehouse, {}).get(
|
||||
"account_currency"
|
||||
)
|
||||
remarks = self.get("remarks") or _("Accounting Entry for Stock")
|
||||
|
||||
# If PR is sub-contracted and fg item rate is zero
|
||||
# in that case if account for source and target warehouse are same,
|
||||
@ -369,213 +589,24 @@ class PurchaseReceipt(BuyingController):
|
||||
if (
|
||||
flt(stock_value_diff) == flt(d.rm_supp_cost)
|
||||
and warehouse_account.get(self.supplier_warehouse)
|
||||
and warehouse_account_name == supplier_warehouse_account
|
||||
and stock_asset_account_name == supplier_warehouse_account
|
||||
):
|
||||
continue
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=warehouse_account_name,
|
||||
cost_center=d.cost_center,
|
||||
debit=stock_value_diff,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=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
|
||||
credit_currency = (
|
||||
get_account_currency(warehouse_account[d.from_warehouse]["account"])
|
||||
if d.from_warehouse
|
||||
else get_account_currency(stock_rbnb)
|
||||
)
|
||||
|
||||
credit_amount = (
|
||||
flt(d.base_net_amount, d.precision("base_net_amount"))
|
||||
if credit_currency == self.company_currency
|
||||
else flt(d.net_amount, d.precision("net_amount"))
|
||||
)
|
||||
|
||||
outgoing_amount = d.base_net_amount
|
||||
if self.is_internal_transfer() and d.valuation_rate:
|
||||
outgoing_amount = abs(
|
||||
frappe.db.get_value(
|
||||
"Stock Ledger Entry",
|
||||
{
|
||||
"voucher_type": "Purchase Receipt",
|
||||
"voucher_no": self.name,
|
||||
"voucher_detail_no": d.name,
|
||||
"warehouse": d.from_warehouse,
|
||||
"is_cancelled": 0,
|
||||
},
|
||||
"stock_value_difference",
|
||||
)
|
||||
)
|
||||
credit_amount = outgoing_amount
|
||||
|
||||
if credit_amount:
|
||||
account = warehouse_account[d.from_warehouse]["account"] if d.from_warehouse else stock_rbnb
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=account,
|
||||
cost_center=d.cost_center,
|
||||
debit=-1 * flt(outgoing_amount, d.precision("base_net_amount")),
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=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=gl_entries,
|
||||
account=account,
|
||||
cost_center=d.cost_center,
|
||||
debit=0.0,
|
||||
credit=discrepancy_caused_by_exchange_rate_difference,
|
||||
remarks=remarks,
|
||||
against_account=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=gl_entries,
|
||||
account=self.get_company_default("exchange_gain_loss_account"),
|
||||
cost_center=d.cost_center,
|
||||
debit=discrepancy_caused_by_exchange_rate_difference,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=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:
|
||||
if (d.item_code, d.name) in landed_cost_entries:
|
||||
for account, amount in landed_cost_entries[(d.item_code, d.name)].items():
|
||||
account_currency = get_account_currency(account)
|
||||
credit_amount = (
|
||||
flt(amount["base_amount"])
|
||||
if (amount["base_amount"] or account_currency != self.company_currency)
|
||||
else flt(amount["amount"])
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=account,
|
||||
cost_center=d.cost_center,
|
||||
debit=0.0,
|
||||
credit=credit_amount,
|
||||
remarks=remarks,
|
||||
against_account=warehouse_account_name,
|
||||
credit_in_account_currency=flt(amount["amount"]),
|
||||
account_currency=account_currency,
|
||||
project=d.project,
|
||||
item=d,
|
||||
)
|
||||
|
||||
if d.rate_difference_with_purchase_invoice and stock_rbnb:
|
||||
account_currency = get_account_currency(stock_rbnb)
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=stock_rbnb,
|
||||
cost_center=d.cost_center,
|
||||
debit=0.0,
|
||||
credit=flt(d.rate_difference_with_purchase_invoice),
|
||||
remarks=_("Adjustment based on Purchase Invoice rate"),
|
||||
against_account=warehouse_account_name,
|
||||
account_currency=account_currency,
|
||||
project=d.project,
|
||||
item=d,
|
||||
)
|
||||
|
||||
# sub-contracting warehouse
|
||||
if flt(d.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=supplier_warehouse_account,
|
||||
cost_center=d.cost_center,
|
||||
debit=0.0,
|
||||
credit=flt(d.rm_supp_cost),
|
||||
remarks=remarks,
|
||||
against_account=warehouse_account_name,
|
||||
account_currency=supplier_warehouse_account_currency,
|
||||
item=d,
|
||||
)
|
||||
|
||||
# divisional loss adjustment
|
||||
valuation_amount_as_per_doc = (
|
||||
flt(outgoing_amount, d.precision("base_net_amount"))
|
||||
+ flt(d.landed_cost_voucher_amount)
|
||||
+ flt(d.rm_supp_cost)
|
||||
+ flt(d.item_tax_amount)
|
||||
+ flt(d.rate_difference_with_purchase_invoice)
|
||||
)
|
||||
|
||||
divisional_loss = flt(
|
||||
valuation_amount_as_per_doc - flt(stock_value_diff), d.precision("base_net_amount")
|
||||
)
|
||||
|
||||
if divisional_loss:
|
||||
if self.is_return or flt(d.item_tax_amount):
|
||||
loss_account = expenses_included_in_valuation
|
||||
else:
|
||||
loss_account = (
|
||||
self.get_company_default("default_expense_account", ignore_validation=True) or stock_rbnb
|
||||
)
|
||||
|
||||
cost_center = d.cost_center or frappe.get_cached_value(
|
||||
"Company", self.company, "cost_center"
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=loss_account,
|
||||
cost_center=cost_center,
|
||||
debit=divisional_loss,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=warehouse_account_name,
|
||||
account_currency=credit_currency,
|
||||
project=d.project,
|
||||
item=d,
|
||||
)
|
||||
|
||||
elif (d.warehouse and d.warehouse not in warehouse_with_no_account) or (
|
||||
d.rejected_warehouse and d.rejected_warehouse not in warehouse_with_no_account
|
||||
):
|
||||
warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
|
||||
elif (
|
||||
d.item_code not in stock_items
|
||||
and not d.is_fixed_asset
|
||||
and flt(d.qty)
|
||||
and provisional_accounting_for_non_stock_items
|
||||
and d.get("provisional_expense_account")
|
||||
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 and d.warehouse not in warehouse_with_no_account) or (
|
||||
d.rejected_warehouse and d.rejected_warehouse not in warehouse_with_no_account
|
||||
):
|
||||
self.add_provisional_gl_entry(
|
||||
d, gl_entries, self.posting_date, d.get("provisional_expense_account")
|
||||
)
|
||||
warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
|
||||
|
||||
if d.is_fixed_asset:
|
||||
self.update_assets(d, d.valuation_rate)
|
||||
|
||||
if warehouse_with_no_account:
|
||||
frappe.msgprint(
|
||||
@ -588,8 +619,8 @@ 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
|
||||
|
||||
@ -630,11 +661,8 @@ 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"):
|
||||
@ -654,26 +682,26 @@ class PurchaseReceipt(BuyingController):
|
||||
|
||||
if negative_expense_to_be_booked and valuation_tax:
|
||||
# Backward compatibility:
|
||||
# If expenses_included_in_valuation account has been credited in against PI
|
||||
# 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
|
||||
@ -701,103 +729,6 @@ class PurchaseReceipt(BuyingController):
|
||||
|
||||
i += 1
|
||||
|
||||
def get_asset_gl_entry(self, gl_entries):
|
||||
for item in self.get("items"):
|
||||
if item.is_fixed_asset:
|
||||
if is_cwip_accounting_enabled(item.asset_category):
|
||||
self.add_asset_gl_entries(item, gl_entries)
|
||||
if flt(item.landed_cost_voucher_amount):
|
||||
self.add_lcv_gl_entries(item, gl_entries)
|
||||
# update assets gross amount by its valuation rate
|
||||
# valuation rate is total of net rate, raw mat supp cost, tax amount, lcv amount per item
|
||||
self.update_assets(item, item.valuation_rate)
|
||||
return gl_entries
|
||||
|
||||
def add_asset_gl_entries(self, item, gl_entries):
|
||||
arbnb_account = self.get_company_default("asset_received_but_not_billed")
|
||||
# This returns category's cwip account if not then fallback to company's default cwip account
|
||||
cwip_account = get_asset_account(
|
||||
"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
|
||||
)
|
||||
|
||||
asset_amount = flt(item.net_amount) + flt(item.item_tax_amount / self.conversion_rate)
|
||||
base_asset_amount = flt(item.base_net_amount + item.item_tax_amount)
|
||||
remarks = self.get("remarks") or _("Accounting Entry for Asset")
|
||||
|
||||
cwip_account_currency = get_account_currency(cwip_account)
|
||||
# debit cwip account
|
||||
debit_in_account_currency = (
|
||||
base_asset_amount if cwip_account_currency == self.company_currency else asset_amount
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=cwip_account,
|
||||
cost_center=item.cost_center,
|
||||
debit=base_asset_amount,
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=arbnb_account,
|
||||
debit_in_account_currency=debit_in_account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
asset_rbnb_currency = get_account_currency(arbnb_account)
|
||||
# credit arbnb account
|
||||
credit_in_account_currency = (
|
||||
base_asset_amount if asset_rbnb_currency == self.company_currency else asset_amount
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=arbnb_account,
|
||||
cost_center=item.cost_center,
|
||||
debit=0.0,
|
||||
credit=base_asset_amount,
|
||||
remarks=remarks,
|
||||
against_account=cwip_account,
|
||||
credit_in_account_currency=credit_in_account_currency,
|
||||
item=item,
|
||||
)
|
||||
|
||||
def add_lcv_gl_entries(self, item, gl_entries):
|
||||
expenses_included_in_asset_valuation = self.get_company_default(
|
||||
"expenses_included_in_asset_valuation"
|
||||
)
|
||||
if not is_cwip_accounting_enabled(item.asset_category):
|
||||
asset_account = get_asset_category_account(
|
||||
asset_category=item.asset_category, fieldname="fixed_asset_account", company=self.company
|
||||
)
|
||||
else:
|
||||
# This returns company's default cwip account
|
||||
asset_account = get_asset_account("capital_work_in_progress_account", company=self.company)
|
||||
|
||||
remarks = self.get("remarks") or _("Accounting Entry for Stock")
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=expenses_included_in_asset_valuation,
|
||||
cost_center=item.cost_center,
|
||||
debit=0.0,
|
||||
credit=flt(item.landed_cost_voucher_amount),
|
||||
remarks=remarks,
|
||||
against_account=asset_account,
|
||||
project=item.project,
|
||||
item=item,
|
||||
)
|
||||
|
||||
self.add_gl_entry(
|
||||
gl_entries=gl_entries,
|
||||
account=asset_account,
|
||||
cost_center=item.cost_center,
|
||||
debit=flt(item.landed_cost_voucher_amount),
|
||||
credit=0.0,
|
||||
remarks=remarks,
|
||||
against_account=expenses_included_in_asset_valuation,
|
||||
project=item.project,
|
||||
item=item,
|
||||
)
|
||||
|
||||
def update_assets(self, item, valuation_rate):
|
||||
assets = frappe.db.get_all(
|
||||
"Asset", filters={"purchase_receipt": self.name, "item_code": item.item_code}
|
||||
@ -869,6 +800,20 @@ class PurchaseReceipt(BuyingController):
|
||||
)
|
||||
|
||||
|
||||
def get_stock_value_difference(voucher_no, voucher_detail_no, warehouse):
|
||||
return frappe.db.get_value(
|
||||
"Stock Ledger Entry",
|
||||
{
|
||||
"voucher_type": "Purchase Receipt",
|
||||
"voucher_no": voucher_no,
|
||||
"voucher_detail_no": voucher_detail_no,
|
||||
"warehouse": warehouse,
|
||||
"is_cancelled": 0,
|
||||
},
|
||||
"stock_value_difference",
|
||||
)
|
||||
|
||||
|
||||
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)
|
||||
|
||||
|
Loading…
x
Reference in New Issue
Block a user