PR and PI gl entries fixes for landed cost

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -273,6 +273,8 @@ class PurchaseInvoice(BuyingController):
 	def make_gl_entries(self):
 		auto_accounting_for_stock = \
 			cint(frappe.defaults.get_global_default("auto_accounting_for_stock"))
+			
+		stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
 
 		gl_entries = []
 
@@ -313,7 +315,7 @@ class PurchaseInvoice(BuyingController):
 					(tax.add_deduct_tax == "Add" and 1 or -1) * flt(tax.tax_amount)
 
 		# item gl entries
-		stock_item_and_auto_accounting_for_stock = False
+		negative_expense_to_be_booked = 0.0
 		stock_items = self.get_stock_items()
 		for item in self.get("entries"):
 			if flt(item.base_amount):
@@ -327,54 +329,53 @@ class PurchaseInvoice(BuyingController):
 					})
 				)
 			
-			if auto_accounting_for_stock and item.item_code in stock_items and item.valuation_rate:
+			if auto_accounting_for_stock and item.item_code in stock_items and item.item_tax_amount:
-					# if auto inventory accounting enabled and stock item,
+					# Post reverse entry for Stock-Received-But-Not-Billed if it is booked in Purchase Receipt
-					# then do stock related gl entries
+					stock_rbnb_booked_in_pr = None
-					# expense will be booked in sales invoice
+					if item.purchase_receipt:
-					stock_item_and_auto_accounting_for_stock = True
+						stock_rbnb_booked_in_pr = frappe.db.sql("""select name from `tabGL Entry`
-
+							where voucher_type='Purchase Receipt' and voucher_no=%s and account=%s""", 
+							(item.purchase_receipt, stock_received_but_not_billed))
 					
-					
+					if stock_rbnb_booked_in_pr:
-					gl_entries.append(
+						gl_entries.append(
-						self.get_gl_dict({
+							self.get_gl_dict({
-							"account": item.expense_account,
+								"account": stock_received_but_not_billed,
-							"against": self.credit_to,
+								"against": self.credit_to,
-							"debit": valuation_amt,
+								"debit": flt(item.item_tax_amount),
-							"remarks": self.remarks or "Accounting Entry for Stock"
+								"remarks": self.remarks or "Accounting Entry for Stock"
-						})
+							})
-					)
+						)
+						
+						negative_expense_to_be_booked += flt(item.item_tax_amount)
 
-			elif flt(item.base_amount):
-				# if not a stock item or auto inventory accounting disabled, book the expense
-				gl_entries.append(
-					self.get_gl_dict({
-						"account": item.expense_account,
-						"against": self.credit_to,
-						"debit": item.base_amount,
-						"remarks": self.remarks,
-						"cost_center": item.cost_center
-					})
-				)
 
-		if stock_item_and_auto_accounting_for_stock and valuation_tax:
+		if negative_expense_to_be_booked and valuation_tax:
 			# credit valuation tax amount in "Expenses Included In Valuation"
 			# this will balance out valuation amount included in cost of goods sold
-			expenses_included_in_valuation = \
+			expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
-				self.get_company_default("expenses_included_in_valuation")
-				
-			# Backward compatibility:
-			# Post expenses_included_in_valuation only if it is not booked in Purchase Receipt
 			
+			total_valuation_amount = sum(valuation_tax.values())
+			amount_including_divisional_loss = negative_expense_to_be_booked
+			i = 1
 			for cost_center, amount in valuation_tax.items():
+				if i == len(valuation_tax):
+					applicable_amount = amount_including_divisional_loss
+				else:
+					applicable_amount = negative_expense_to_be_booked * (amount / total_valuation_amount)
+					amount_including_divisional_loss -= applicable_amount
+				
 				gl_entries.append(
 					self.get_gl_dict({
 						"account": expenses_included_in_valuation,
 						"cost_center": cost_center,
 						"against": self.credit_to,
-						"credit": amount,
+						"credit": applicable_amount,
 						"remarks": self.remarks or "Accounting Entry for Stock"
 					})
 				)
+				
+				i += 1
 
 		# writeoff account includes petty difference in the invoice amount
 		# and the amount that is paid

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -9,7 +9,8 @@ import frappe.model
 import json
 from frappe.utils import cint
 import frappe.defaults
-from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import set_perpetual_inventory
+from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import set_perpetual_inventory, \
+	test_records as pr_test_records
 
 test_dependencies = ["Item", "Cost Center"]
 test_ignore = ["Serial No"]
@@ -54,6 +55,38 @@ class TestPurchaseInvoice(unittest.TestCase):
 			order by account asc""", pi.name, as_dict=1)
 		self.assertTrue(gl_entries)
 
+		expected_values = sorted([
+			["_Test Supplier - _TC", 0, 720],
+			["Stock Received But Not Billed - _TC", 500.0, 0],
+			["_Test Account Shipping Charges - _TC", 100.0, 0],
+			["_Test Account VAT - _TC", 120.0, 0],
+		])
+
+		for i, gle in enumerate(gl_entries):
+			self.assertEquals(expected_values[i][0], gle.account)
+			self.assertEquals(expected_values[i][1], gle.debit)
+			self.assertEquals(expected_values[i][2], gle.credit)
+
+		set_perpetual_inventory(0)
+		
+	def test_gl_entries_with_auto_accounting_for_stock_against_pr(self):
+		set_perpetual_inventory(1)
+		self.assertEqual(cint(frappe.defaults.get_global_default("auto_accounting_for_stock")), 1)
+		
+		pr = frappe.copy_doc(pr_test_records[0])
+		pr.submit()
+
+		pi = frappe.copy_doc(test_records[1])
+		for d in pi.get("entries"):
+			d.purchase_receipt = pr.name
+		pi.insert()
+		pi.submit()
+
+		gl_entries = frappe.db.sql("""select account, debit, credit
+			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
+			order by account asc""", pi.name, as_dict=1)
+		self.assertTrue(gl_entries)
+
 		expected_values = sorted([
 			["_Test Supplier - _TC", 0, 720],
 			["Stock Received But Not Billed - _TC", 750.0, 0],

erpnext/accounts/doctype/purchase_invoice/test_records.json

@@ -138,6 +138,7 @@
    }
   ],
   "posting_date": "2013-02-03",
+  "supplier": "_Test Supplier",
   "supplier_name": "_Test Supplier"
  },
  {
@@ -201,6 +202,7 @@
    }
   ],
   "posting_date": "2013-02-03",
+  "supplier": "_Test Supplier",
   "supplier_name": "_Test Supplier"
  }
 ]

erpnext/stock/doctype/landed_cost_voucher/test_landed_cost_voucher.py

@@ -11,7 +11,6 @@ from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt \
 
 class TestLandedCostVoucher(unittest.TestCase):
 	def test_landed_cost_voucher(self):
-		frappe.db.set_default("cost_center", "Main - _TC")
 		set_perpetual_inventory(1)
 		pr = self.submit_pr()
 		self.submit_landed_cost_voucher(pr)
@@ -30,8 +29,8 @@ class TestLandedCostVoucher(unittest.TestCase):
 		expected_values = {
 			stock_in_hand_account: [400.0, 0.0],
 			fixed_asset_account: [400.0, 0.0],
-			"Stock Received But Not Billed - _TC": [0.0, 750.0],
+			"Stock Received But Not Billed - _TC": [0.0, 500.0],
-			"Expenses Included In Valuation - _TC": [0.0, 50.0]
+			"Expenses Included In Valuation - _TC": [0.0, 300.0]
 		}
 
 		for gle in gl_entries:

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -354,12 +354,12 @@ class PurchaseReceipt(BuyingController):
 		# and charges added via Landed Cost Voucher, 
 		# post valuation related charges on "Stock Received But Not Billed" 
 
-		pi_exists = frappe.db.sql("""select name from `tabPurchase Invoice Item` pi
+		stock_rbnb_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))
+				and voucher_no=pi.parent and account=%s)""", (self.name, stock_rbnb))
 		
-		if pi_exists:
+		if stock_rbnb_booked_in_pi:
 			expenses_included_in_valuation = stock_rbnb
 			
 		# Expense included in valuation

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -55,7 +55,6 @@ class TestPurchaseReceipt(unittest.TestCase):
 
 		set_perpetual_inventory()
 		self.assertEqual(cint(frappe.defaults.get_global_default("auto_accounting_for_stock")), 1)
-
 		pr = frappe.copy_doc(test_records[0])
 		pr.insert()
 		pr.submit()
@@ -72,7 +71,8 @@ class TestPurchaseReceipt(unittest.TestCase):
 		expected_values = {
 			stock_in_hand_account: [375.0, 0.0],
 			fixed_asset_account: [375.0, 0.0],
-			"Stock Received But Not Billed - _TC": [0.0, 750.0]
+			"Stock Received But Not Billed - _TC": [0.0, 500.0],
+			"Expenses Included In Valuation - _TC": [0.0, 250.0]
 		}
 
 		for gle in gl_entries:

erpnext/stock/doctype/purchase_receipt/test_records.json

@@ -19,7 +19,8 @@
     "doctype": "Purchase Taxes and Charges", 
     "parentfield": "other_charges", 
     "rate": 100.0, 
-    "tax_amount": 100.0
+    "tax_amount": 100.0,
+	"cost_center": "Main - _TC"
    }, 
    {
     "account_head": "_Test Account VAT - _TC", 
@@ -30,7 +31,8 @@
     "doctype": "Purchase Taxes and Charges", 
     "parentfield": "other_charges", 
     "rate": 120.0, 
-    "tax_amount": 120.0
+    "tax_amount": 120.0,
+	"cost_center": "Main - _TC"
    }, 
    {
     "account_head": "_Test Account Customs Duty - _TC", 
@@ -41,7 +43,8 @@
     "doctype": "Purchase Taxes and Charges", 
     "parentfield": "other_charges", 
     "rate": 150.0, 
-    "tax_amount": 150.0
+    "tax_amount": 150.0,
+	"cost_center": "Main - _TC"
    }
   ], 
   "posting_date": "2013-02-12", 
@@ -61,7 +64,8 @@
     "rejected_qty": 0.0, 
     "stock_uom": "Nos", 
     "uom": "_Test UOM", 
-    "warehouse": "_Test Warehouse - _TC"
+    "warehouse": "_Test Warehouse - _TC",
+	"cost_center": "Main - _TC"
    }, 
    {
     "base_amount": 250.0, 
@@ -77,7 +81,8 @@
     "rejected_qty": 0.0, 
     "stock_uom": "Nos", 
     "uom": "_Test UOM", 
-    "warehouse": "_Test Warehouse 1 - _TC"
+    "warehouse": "_Test Warehouse 1 - _TC",
+	"cost_center": "Main - _TC"
    }
   ], 
   "supplier": "_Test Supplier"
@@ -109,7 +114,8 @@
     "rejected_qty": 0.0, 
     "stock_uom": "Nos", 
     "uom": "_Test UOM", 
-    "warehouse": "_Test Warehouse - _TC"
+    "warehouse": "_Test Warehouse - _TC",
+	"cost_center": "Main - _TC"
    }
   ], 
   "supplier": "_Test Supplier", 

erpnext/utilities/doctype/address/test_address.py

@@ -16,3 +16,6 @@ class TestAddress(unittest.TestCase):
 		address = frappe.get_list("Address")[0].name
 		display = get_address_display(frappe.get_doc("Address", address).as_dict())
 		self.assertTrue(display)
+
+
+test_dependencies = ["Address Template"]