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fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#38123)

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* fix: GL Entries for receiving non CWIP assets using Purchase Receipt

* test: Update tests
This commit is contained in:
Deepesh Garg 2023-11-16 13:38:10 +05:30 committed by GitHub
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4 changed files with 331 additions and 566 deletions
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239
erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
View File

@ -33,7 +33,7 @@ from erpnext.accounts.general_ledger import (
)
from erpnext.accounts.party import get_due_date, get_party_account
from erpnext.accounts.utils import get_account_currency, get_fiscal_year
from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
from erpnext.assets.doctype.asset.asset import 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.accounts_controller import validate_account_head
@ -281,9 +281,6 @@ class PurchaseInvoice(BuyingController):
# in case of auto inventory accounting,
# expense account is always "Stock Received But Not Billed" for a stock item
# except opening entry, drop-ship entry and fixed asset items
if item.item_code:
asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
if (
auto_accounting_for_stock
and item.item_code in stock_items
@ -350,22 +347,26 @@ class PurchaseInvoice(BuyingController):
frappe.msgprint(msg, title=_("Expense Head Changed"))
item.expense_account = stock_not_billed_account
elif item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category):
elif item.is_fixed_asset and item.pr_detail:
if not asset_received_but_not_billed:
asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
item.expense_account = asset_received_but_not_billed
elif item.is_fixed_asset:
account_type = (
"capital_work_in_progress_account"
if is_cwip_accounting_enabled(item.asset_category)
else "fixed_asset_account"
)
asset_category_account = get_asset_category_account(
"fixed_asset_account", item=item.item_code, company=self.company
account_type, item=item.item_code, company=self.company
)
if not asset_category_account:
form_link = get_link_to_form("Asset Category", asset_category)
form_link = get_link_to_form("Asset Category", item.asset_category)
throw(
_("Please set Fixed Asset Account in {} against {}.").format(form_link, self.company),
title=_("Missing Account"),
)
item.expense_account = asset_category_account
elif item.is_fixed_asset and item.pr_detail:
if not asset_received_but_not_billed:
asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
item.expense_account = asset_received_but_not_billed
elif not item.expense_account and for_validate:
throw(_("Expense account is mandatory for item {0}").format(item.item_code or item.item_name))
@ -584,12 +585,11 @@ class PurchaseInvoice(BuyingController):
def get_gl_entries(self, warehouse_account=None):
self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company)
if self.auto_accounting_for_stock:
self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
self.expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
else:
self.stock_received_but_not_billed = None
self.expenses_included_in_valuation = None
self.negative_expense_to_be_booked = 0.0
gl_entries = []
@ -598,9 +598,6 @@ class PurchaseInvoice(BuyingController):
self.make_item_gl_entries(gl_entries)
self.make_precision_loss_gl_entry(gl_entries)
if self.check_asset_cwip_enabled():
self.get_asset_gl_entry(gl_entries)
self.make_tax_gl_entries(gl_entries)
self.make_internal_transfer_gl_entries(gl_entries)
@ -702,7 +699,11 @@ class PurchaseInvoice(BuyingController):
if item.item_code:
asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
if self.update_stock and self.auto_accounting_for_stock and item.item_code in stock_items:
if (
self.update_stock
and self.auto_accounting_for_stock
and (item.item_code in stock_items or item.is_fixed_asset)
):
# warehouse account
warehouse_debit_amount = self.make_stock_adjustment_entry(
gl_entries, item, voucher_wise_stock_value, account_currency
@ -817,9 +818,7 @@ class PurchaseInvoice(BuyingController):
)
)
elif not item.is_fixed_asset or (
item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category)
):
else:
expense_account = (
item.expense_account
if (not item.enable_deferred_expense or self.is_return)
@ -912,40 +911,6 @@ class PurchaseInvoice(BuyingController):
)
)
# If asset is bought through this document and not linked to PR
if self.update_stock and item.landed_cost_voucher_amount:
expenses_included_in_asset_valuation = self.get_company_default(
"expenses_included_in_asset_valuation"
)
# Amount added through landed-cost-voucher
gl_entries.append(
self.get_gl_dict(
{
"account": expenses_included_in_asset_valuation,
"against": expense_account,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"credit": flt(item.landed_cost_voucher_amount),
"project": item.project or self.project,
},
item=item,
)
)
gl_entries.append(
self.get_gl_dict(
{
"account": expense_account,
"against": expenses_included_in_asset_valuation,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"debit": flt(item.landed_cost_voucher_amount),
"project": item.project or self.project,
},
item=item,
)
)
# update gross amount of asset bought through this document
assets = frappe.db.get_all(
"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
@ -970,11 +935,17 @@ class PurchaseInvoice(BuyingController):
(item.purchase_receipt, valuation_tax_accounts),
)
stock_rbnb = (
self.get_company_default("asset_received_but_not_billed")
if item.is_fixed_asset
else self.stock_received_but_not_billed
)
if not negative_expense_booked_in_pr:
gl_entries.append(
self.get_gl_dict(
{
"account": self.stock_received_but_not_billed,
"account": stock_rbnb,
"against": self.supplier,
"debit": flt(item.item_tax_amount, item.precision("item_tax_amount")),
"remarks": self.remarks or _("Accounting Entry for Stock"),
@ -989,156 +960,12 @@ class PurchaseInvoice(BuyingController):
item.item_tax_amount, item.precision("item_tax_amount")
)
def get_asset_gl_entry(self, gl_entries):
arbnb_account = None
eiiav_account = None
asset_eiiav_currency = None
for item in self.get("items"):
if item.is_fixed_asset:
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)
item_exp_acc_type = frappe.get_cached_value("Account", item.expense_account, "account_type")
if not item.expense_account or item_exp_acc_type not in [
"Asset Received But Not Billed",
"Fixed Asset",
]:
if not arbnb_account:
arbnb_account = self.get_company_default("asset_received_but_not_billed")
item.expense_account = arbnb_account
if not self.update_stock:
arbnb_currency = get_account_currency(item.expense_account)
gl_entries.append(
self.get_gl_dict(
{
"account": item.expense_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"debit": base_asset_amount,
"debit_in_account_currency": (
base_asset_amount if arbnb_currency == self.company_currency else asset_amount
),
"cost_center": item.cost_center,
"project": item.project or self.project,
},
item=item,
)
)
if item.item_tax_amount:
if not eiiav_account or not asset_eiiav_currency:
eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
asset_eiiav_currency = get_account_currency(eiiav_account)
gl_entries.append(
self.get_gl_dict(
{
"account": eiiav_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"cost_center": item.cost_center,
"project": item.project or self.project,
"credit": item.item_tax_amount,
"credit_in_account_currency": (
item.item_tax_amount
if asset_eiiav_currency == self.company_currency
else item.item_tax_amount / self.conversion_rate
),
},
item=item,
)
)
else:
cwip_account = get_asset_account(
"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
)
cwip_account_currency = get_account_currency(cwip_account)
gl_entries.append(
self.get_gl_dict(
{
"account": cwip_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"debit": base_asset_amount,
"debit_in_account_currency": (
base_asset_amount if cwip_account_currency == self.company_currency else asset_amount
),
"cost_center": item.cost_center or self.cost_center,
"project": item.project or self.project,
},
item=item,
)
)
if item.item_tax_amount and not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
if not eiiav_account or not asset_eiiav_currency:
eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
asset_eiiav_currency = get_account_currency(eiiav_account)
gl_entries.append(
self.get_gl_dict(
{
"account": eiiav_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"cost_center": item.cost_center,
"credit": item.item_tax_amount,
"project": item.project or self.project,
"credit_in_account_currency": (
item.item_tax_amount
if asset_eiiav_currency == self.company_currency
else item.item_tax_amount / self.conversion_rate
),
},
item=item,
)
)
# Assets are bought through this document then it will be linked to this document
if flt(item.landed_cost_voucher_amount):
if not eiiav_account:
eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
gl_entries.append(
self.get_gl_dict(
{
"account": eiiav_account,
"against": cwip_account,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"credit": flt(item.landed_cost_voucher_amount),
"project": item.project or self.project,
},
item=item,
)
)
gl_entries.append(
self.get_gl_dict(
{
"account": cwip_account,
"against": eiiav_account,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"debit": flt(item.landed_cost_voucher_amount),
"project": item.project or self.project,
},
item=item,
)
)
# update gross amount of assets bought through this document
assets = frappe.db.get_all(
"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
)
for asset in assets:
frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
return gl_entries
assets = frappe.db.get_all(
"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
)
for asset in assets:
frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
def make_stock_adjustment_entry(
self, gl_entries, item, voucher_wise_stock_value, account_currency

11
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(
@ -1791,6 +1791,7 @@ def create_asset_category():
"fixed_asset_account": "_Test Fixed Asset - _TC",
"accumulated_depreciation_account": "_Test Accumulated Depreciations - _TC",
"depreciation_expense_account": "_Test Depreciations - _TC",
"capital_work_in_progress_account": "CWIP Account - _TC",
},
)
asset_category.append(

14
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)
@ -73,12 +76,6 @@ class StockController(AccountsController):
gl_entries = self.get_gl_entries(warehouse_account)
make_gl_entries(gl_entries, from_repost=from_repost)
elif self.doctype in ["Purchase Receipt", "Purchase Invoice"] and self.docstatus == 1:
gl_entries = []
gl_entries = self.get_asset_gl_entry(gl_entries)
update_regional_gl_entries(gl_entries, self)
make_gl_entries(gl_entries, from_repost=from_repost)
def validate_serialized_batch(self):
from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
@ -1225,8 +1222,3 @@ def create_item_wise_repost_entries(voucher_type, voucher_no, allow_zero_rate=Fa
repost_entries.append(repost_entry)
return repost_entries
@erpnext.allow_regional
def update_regional_gl_entries(gl_list, doc):
return

633
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
@ -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)