diff --git a/erpnext/manufacturing/doctype/bom/bom.py b/erpnext/manufacturing/doctype/bom/bom.py
index fe67ed8..5a3bbcd 100644
--- a/erpnext/manufacturing/doctype/bom/bom.py
+++ b/erpnext/manufacturing/doctype/bom/bom.py
@@ -364,7 +364,7 @@
 		if self.with_operations and not self.get('operations'):
 			frappe.throw(_("Operations cannot be left blank."))
 
-def get_bom_items_as_dict(bom, qty=1, fetch_exploded=1):
+def get_bom_items_as_dict(bom, company, qty=1, fetch_exploded=1):
 	item_dict = {}
 
 	# Did not use qty_consumed_per_unit in the query, as it leads to rounding loss
@@ -405,11 +405,18 @@
 		else:
 			item_dict[item.item_code] = item
 
+	for item, item_details in item_dict.items():
+		for d in [["Account", "expense_account", "default_expense_account"],
+			["Cost Center", "cost_center", "cost_center"], ["Warehouse", "default_warehouse", ""]]:
+				company_in_record = frappe.db.get_value(d[0], item_details.get(d[1]), "company")
+				if not item_details.get(d[1]) or (company_in_record and company != company_in_record):
+					item_dict[item][d[1]] = frappe.db.get_value("Company", company, d[2]) if d[2] else None
+
 	return item_dict
 
 @frappe.whitelist()
-def get_bom_items(bom, qty=1, fetch_exploded=1):
-	items = get_bom_items_as_dict(bom, qty, fetch_exploded).values()
+def get_bom_items(bom, company, qty=1, fetch_exploded=1):
+	items = get_bom_items_as_dict(bom, company, qty, fetch_exploded).values()
 	items.sort(lambda a, b: a.item_code > b.item_code and 1 or -1)
 	return items
 
diff --git a/erpnext/manufacturing/doctype/bom/test_bom.py b/erpnext/manufacturing/doctype/bom/test_bom.py
index 528c626..4e520ef 100644
--- a/erpnext/manufacturing/doctype/bom/test_bom.py
+++ b/erpnext/manufacturing/doctype/bom/test_bom.py
@@ -12,14 +12,14 @@
 class TestBOM(unittest.TestCase):
 	def test_get_items(self):
 		from erpnext.manufacturing.doctype.bom.bom import get_bom_items_as_dict
-		items_dict = get_bom_items_as_dict(bom=get_default_bom(), qty=1, fetch_exploded=0)
+		items_dict = get_bom_items_as_dict(bom=get_default_bom(), company="_Test Company", qty=1, fetch_exploded=0)
 		self.assertTrue(test_records[2]["items"][0]["item_code"] in items_dict)
 		self.assertTrue(test_records[2]["items"][1]["item_code"] in items_dict)
 		self.assertEquals(len(items_dict.values()), 2)
 
 	def test_get_items_exploded(self):
 		from erpnext.manufacturing.doctype.bom.bom import get_bom_items_as_dict
-		items_dict = get_bom_items_as_dict(bom=get_default_bom(), qty=1, fetch_exploded=1)
+		items_dict = get_bom_items_as_dict(bom=get_default_bom(), company="_Test Company", qty=1, fetch_exploded=1)
 		self.assertTrue(test_records[2]["items"][0]["item_code"] in items_dict)
 		self.assertFalse(test_records[2]["items"][1]["item_code"] in items_dict)
 		self.assertTrue(test_records[0]["items"][0]["item_code"] in items_dict)
@@ -28,7 +28,7 @@
 
 	def test_get_items_list(self):
 		from erpnext.manufacturing.doctype.bom.bom import get_bom_items
-		self.assertEquals(len(get_bom_items(bom=get_default_bom())), 3)
+		self.assertEquals(len(get_bom_items(bom=get_default_bom(), company="_Test Company")), 3)
 
 	def test_default_bom(self):
 		def _get_default_bom_in_item():
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index 1b01f3a..3148455 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -553,7 +553,7 @@
 		from erpnext.manufacturing.doctype.bom.bom import get_bom_items_as_dict
 
 		# item dict = { item_code: {qty, description, stock_uom} }
-		item_dict = get_bom_items_as_dict(self.bom_no, qty=qty, fetch_exploded = self.use_multi_level_bom)
+		item_dict = get_bom_items_as_dict(self.bom_no, self.company, qty=qty, fetch_exploded = self.use_multi_level_bom)
 
 		for item in item_dict.values():
 			item.from_warehouse = self.from_warehouse or item.default_warehouse
diff --git a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
index efa6a8a..bed8dd7 100644
--- a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
+++ b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
@@ -163,16 +163,17 @@
 			})
 			if previous_sle:
 				if row.qty in ("", None):
-					row.qty = previous_sle.get("qty_after_transaction")
+					row.qty = previous_sle.get("qty_after_transaction", 0)
 
 				if row.valuation_rate in ("", None):
-					row.valuation_rate = previous_sle.get("valuation_rate")
+					row.valuation_rate = previous_sle.get("valuation_rate", 0)
 
 			if row.qty and not row.valuation_rate:
 				frappe.throw(_("Valuation Rate required for Item {0}").format(row.item_code))
 
-			if previous_sle and row.qty == previous_sle.get("qty_after_transaction") \
-				and row.valuation_rate == previous_sle.get("valuation_rate"):
+			if ((previous_sle and row.qty == previous_sle.get("qty_after_transaction") 
+				and row.valuation_rate == previous_sle.get("valuation_rate"))
+				or (not previous_sle and not row.qty)):
 					continue
 
 			self.insert_entries(row)