diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.js b/erpnext/buying/doctype/purchase_order/purchase_order.js
index e63ef60..1134b04 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.js
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.js
@@ -33,6 +33,14 @@
 				}
 			}
 		});
+
+		frm.set_query("expense_account", "items", function() {
+			return {
+				query: "erpnext.controllers.queries.get_expense_account",
+				filters: {'company': frm.doc.company}
+			}
+		});
+
 	},
 
 	refresh: function(frm) {
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js
index 70c39ec..2151364 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.js
@@ -10,7 +10,7 @@
 		frm.custom_make_buttons = {
 			'Stock Entry': 'Return',
 			'Purchase Invoice': 'Invoice'
-		}
+		};
 
 		frm.set_query("asset", "items", function() {
 			return {
@@ -18,7 +18,15 @@
 					"purchase_receipt": frm.doc.name
 				}
 			}
-		})
+		});
+
+		frm.set_query("expense_account", "items", function() {
+			return {
+				query: "erpnext.controllers.queries.get_expense_account",
+				filters: {'company': frm.doc.company}
+			}
+		});
+
 	},
 	onload: function(frm) {
 		erpnext.queries.setup_queries(frm, "Warehouse", function() {
diff --git a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
index b3e75ac..7c6ed1a 100644
--- a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
+++ b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
@@ -4,6 +4,7 @@
  "doctype": "DocType",
  "document_type": "Document",
  "editable_grid": 1,
+ "engine": "InnoDB",
  "field_order": [
   "barcode",
   "section_break_2",
@@ -80,6 +81,7 @@
   "rejected_serial_no",
   "section_break_50",
   "project",
+  "expense_account",
   "cost_center",
   "col_break5",
   "allow_zero_valuation_rate",
@@ -245,6 +247,7 @@
    "width": "100px"
   },
   {
+   "default": "0",
    "fetch_from": "item_code.retain_sample",
    "fieldname": "retain_sample",
    "fieldtype": "Check",
@@ -361,6 +364,7 @@
    "read_only": 1
   },
   {
+   "default": "0",
    "fieldname": "is_free_item",
    "fieldtype": "Check",
    "label": "Is Free Item",
@@ -482,6 +486,7 @@
    "fieldtype": "Column Break"
   },
   {
+   "default": "0",
    "fieldname": "is_fixed_asset",
    "fieldtype": "Check",
    "hidden": 1,
@@ -620,6 +625,7 @@
    "fieldtype": "Column Break"
   },
   {
+   "default": "0",
    "fieldname": "allow_zero_valuation_rate",
    "fieldtype": "Check",
    "label": "Allow Zero Valuation Rate",
@@ -635,6 +641,7 @@
    "print_hide": 1
   },
   {
+   "default": "0",
    "depends_on": "eval:parent.is_subcontracted == 'Yes'",
    "fieldname": "include_exploded_items",
    "fieldtype": "Check",
@@ -739,6 +746,7 @@
   },
   {
    "allow_on_submit": 1,
+   "default": "0",
    "fieldname": "page_break",
    "fieldtype": "Check",
    "label": "Page Break",
@@ -766,11 +774,19 @@
    "fieldname": "material_request_item",
    "fieldtype": "Data",
    "label": "Material Request Item"
+  },
+  {
+   "fieldname": "expense_account",
+   "fieldtype": "Link",
+   "hidden": 1,
+   "label": "Expense Account",
+   "options": "Account",
+   "read_only": 1
   }
  ],
  "idx": 1,
  "istable": 1,
- "modified": "2019-05-08 10:25:27.157675",
+ "modified": "2019-05-30 18:09:21.648599",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt Item",