diff --git a/accounts/doctype/budget_control/budget_control.py b/accounts/doctype/budget_control/budget_control.py
index 2fd321d..257ed33 100644
--- a/accounts/doctype/budget_control/budget_control.py
+++ b/accounts/doctype/budget_control/budget_control.py
@@ -8,80 +8,83 @@
 # 
 # This program is distributed in the hope that it will be useful,
 # but WITHOUT ANY WARRANTY; without even the implied warranty of
-# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.	See the
 # GNU General Public License for more details.
 # 
 # You should have received a copy of the GNU General Public License
-# along with this program.  If not, see <http://www.gnu.org/licenses/>.
+# along with this program.	If not, see <http://www.gnu.org/licenses/>.
 
 from __future__ import unicode_literals
 import webnotes
-
 from webnotes.utils import cstr, flt, getdate
-from webnotes.model import db_exists
-from webnotes.model.wrapper import copy_doclist
-from webnotes.model.code import get_obj
 from webnotes import msgprint
 
-sql = webnotes.conn.sql
-
-
 class DocType:
-  def __init__(self,d,dl):
-    self.doc, self.doclist = d, dl
-    
-  # Get monthly budget
-  #-------------------
-  def get_monthly_budget(self, distribution_id, cfy, st_date, post_dt, budget_allocated):
-    
-    # get month_list
-    st_date, post_dt = getdate(st_date), getdate(post_dt)
-    
-    if distribution_id:
-      if st_date.month <= post_dt.month:
-        tot_per_allocated = sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, st_date.month, post_dt.month))[0][0]
+	def __init__(self,d,dl):
+		self.doc, self.doclist = d, dl
+		
+	# Get monthly budget
+	#-------------------
+	def get_monthly_budget(self, distribution_id, cfy, st_date, post_dt, budget_allocated):
+		
+		# get month_list
+		st_date, post_dt = getdate(st_date), getdate(post_dt)
+		
+		if distribution_id:
+			if st_date.month <= post_dt.month:
+				tot_per_allocated = webnotes.conn.sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, st_date.month, post_dt.month))[0][0]
 
-      if st_date.month > post_dt.month:
-    
-        tot_per_allocated = flt(sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, st_date.month, 12 ))[0][0])
-        tot_per_allocated = flt(tot_per_allocated)  + flt(sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, 1, post_dt.month))[0][0])
-     
-      return (flt(budget_allocated) * flt(tot_per_allocated)) / 100
-    period_diff = sql("select PERIOD_DIFF('%s','%s')" % (post_dt.strftime('%Y%m'), st_date.strftime('%Y%m')))
-    
-    return (flt(budget_allocated) * (flt(period_diff[0][0]) + 1)) / 12
-    
-  def validate_budget(self, acct, cost_center, actual, budget, action):
-    # action if actual exceeds budget
-    if flt(actual) > flt(budget):
-      msgprint("Your monthly expense "+ cstr((action == 'stop') and "will exceed" or "has exceeded") +" budget for <b>Account - "+cstr(acct)+" </b> under <b>Cost Center - "+ cstr(cost_center) + "</b>"+cstr((action == 'Stop') and ", you can not have this transaction." or "."))
-      if action == 'Stop': raise Exception
+			if st_date.month > post_dt.month:
+		
+				tot_per_allocated = flt(webnotes.conn.sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, st_date.month, 12 ))[0][0])
+				tot_per_allocated = flt(tot_per_allocated)	+ flt(webnotes.conn.sql("select ifnull(sum(percentage_allocation),0) from `tabBudget Distribution Detail` where parent='%s' and idx between '%s' and '%s'" % (distribution_id, 1, post_dt.month))[0][0])
+		 
+			return (flt(budget_allocated) * flt(tot_per_allocated)) / 100
+		period_diff = webnotes.conn.sql("select PERIOD_DIFF('%s','%s')" % (post_dt.strftime('%Y%m'), st_date.strftime('%Y%m')))
+		
+		return (flt(budget_allocated) * (flt(period_diff[0][0]) + 1)) / 12
+		
+	def validate_budget(self, acct, cost_center, actual, budget, action):
+		# action if actual exceeds budget
+		if flt(actual) > flt(budget):
+			msgprint("Your monthly expense "+ cstr((action == 'stop') and "will exceed" or "has exceeded") +" budget for <b>Account - "+cstr(acct)+" </b> under <b>Cost Center - "+ cstr(cost_center) + "</b>"+cstr((action == 'Stop') and ", you can not have this transaction." or "."))
+			if action == 'Stop': raise Exception
 
-  def check_budget(self,le_list,cancel):
-    # get value from record
-    acct, cost_center, debit, credit, post_dt, cfy, company  = le_list
+	def check_budget(self,gle,cancel):
+		# get allocated budget
+		bgt = webnotes.conn.sql("""select t1.budget_allocated, t1.actual, t2.distribution_id 
+			from `tabBudget Detail` t1, `tabCost Center` t2 
+			where t1.account='%s' and t1.parent=t2.name and t2.name = '%s' 
+			and t1.fiscal_year='%s'""" % 
+			(gle['account'], gle['cost_center'], gle['fiscal_year']), as_dict =1)
 
-    # get allocated budget
-    bgt = sql("select t1.budget_allocated, t1.actual, t2.distribution_id from `tabBudget Detail` t1, `tabCost Center` t2 where t1.account='%s' and t1.parent=t2.name and t2.name = '%s' and t1.fiscal_year='%s'" % (acct,cost_center,cfy), as_dict =1)
-    curr_amt = ((cancel and -1  or 1) * flt(debit)) + ((cancel and 1  or -1) *  flt(credit))
-    
-    if bgt and bgt[0]['budget_allocated']:
-      # check budget flag in Company
-      bgt_flag = sql("select yearly_bgt_flag, monthly_bgt_flag from `tabCompany` where name = '%s'" % company, as_dict =1)
-      
-      if bgt_flag and bgt_flag[0]['monthly_bgt_flag'] in ['Stop', 'Warn']:
-        # get start date and last date
-        st_date = webnotes.conn.get_value('Fiscal Year', cfy, 'year_start_date').strftime('%Y-%m-%d')
-        lt_date = sql("select LAST_DAY('%s')" % post_dt)
-        
-        # get Actual
-        actual = get_obj('GL Control').get_period_difference(acct + '~~~' + cstr(st_date) + '~~~' + cstr(lt_date[0][0]), cost_center)
-      
-        # Get Monthly  budget
-        budget = self.get_monthly_budget(bgt and bgt[0]['distribution_id'] or '' , cfy, st_date, post_dt, bgt[0]['budget_allocated'])
-      
-        # validate monthly budget
-        self.validate_budget(acct, cost_center, flt(actual) + flt(curr_amt), budget, 'monthly_bgt_flag')
+		curr_amt = flt(gle['debit']) - flt(gle['credit'])
+		if cancel: curr_amt = -1 * curr_amt
+		
+		if bgt and bgt[0]['budget_allocated']:
+			# check budget flag in Company
+			bgt_flag = webnotes.conn.sql("""select yearly_bgt_flag, monthly_bgt_flag 
+				from `tabCompany` where name = '%s'""" % gle['company'], as_dict =1)
+			
+			if bgt_flag and bgt_flag[0]['monthly_bgt_flag'] in ['Stop', 'Warn']:
+				# get start date and last date
+				start_date = webnotes.conn.get_value('Fiscal Year', gle['fiscal_year'], \
+				 	'year_start_date').strftime('%Y-%m-%d')
+				end_date = webnotes.conn.sql("select LAST_DAY('%s')" % gle['posting_date'])
+			
+				# get Actual
+				actual = webnotes.get_obj('GL Control').get_period_difference(gle['account'] + 
+					'~~~' + cstr(start_date) + '~~~' + cstr(end_date[0][0]), gle['cost_center'])
+		
+				# Get Monthly	budget
+				budget = self.get_monthly_budget(bgt and bgt[0]['distribution_id'] or '' , \
+					gle['fiscal_year'], start_date, gle['posting_date'], bgt[0]['budget_allocated'])
+		
+				# validate monthly budget
+				self.validate_budget(gle['account'], gle['cost_center'], \
+					flt(actual) + flt(curr_amt), budget, 'monthly_bgt_flag')
 
-      # update actual against budget allocated in cost center
-      sql("update `tabBudget Detail` set actual = ifnull(actual,0) + %s where account = '%s' and fiscal_year = '%s' and parent = '%s'" % (curr_amt,cstr(acct),cstr(cfy),cstr(cost_center)))
\ No newline at end of file
+			# update actual against budget allocated in cost center
+			webnotes.conn.sql("""update `tabBudget Detail` set actual = ifnull(actual,0) + %s 
+				where account = '%s' and fiscal_year = '%s' and parent = '%s'""" % 
+				(curr_amt, gle['account'],gle['fiscal_year'], gle['cost_center']))
diff --git a/accounts/doctype/gl_control/gl_control.py b/accounts/doctype/gl_control/gl_control.py
index bafe758..976ac89 100644
--- a/accounts/doctype/gl_control/gl_control.py
+++ b/accounts/doctype/gl_control/gl_control.py
@@ -220,78 +220,10 @@
 	def clear_advances(self, obj,table_name,table_field_name):
 		for d in getlist(obj.doclist,table_field_name):
 			if not flt(d.allocated_amount):
-				webnotes.conn.sql("update `tab%s` set parent = '' where name = '%s' and parent = '%s'" % (table_name, d.name, d.parent))
+				webnotes.conn.sql("update `tab%s` set parent = '' where name = '%s' \
+					and parent = '%s'" % (table_name, d.name, d.parent))
 				d.parent = ''
 
-	# Update aginst document in journal voucher
-	#------------------------------------------
-	def update_against_document_in_jv(self, obj, table_field_name, against_document_no, against_document_doctype, account_head, dr_or_cr,doctype):
-		for d in getlist(obj.doclist, table_field_name):
-			self.validate_jv_entry(d, account_head, dr_or_cr)
-			if flt(d.advance_amount) == flt(d.allocated_amount):
-				# cancel JV
-				jv_obj = get_obj('Journal Voucher', d.journal_voucher, with_children=1)
-				get_obj(dt='GL Control').make_gl_entries(jv_obj.doc, jv_obj.doclist, cancel =1, adv_adj =1)
-
-				# update ref in JV Detail
-				webnotes.conn.sql("update `tabJournal Voucher Detail` set %s = '%s' where name = '%s'" % (doctype=='Purchase Invoice' and 'against_voucher' or 'against_invoice', cstr(against_document_no), d.jv_detail_no))
-
-				# re-submit JV
-				jv_obj = get_obj('Journal Voucher', d.journal_voucher, with_children =1)
-				get_obj(dt='GL Control').make_gl_entries(jv_obj.doc, jv_obj.doclist, cancel = 0, adv_adj =1)
-
-			elif flt(d.advance_amount) > flt(d.allocated_amount):
-				# cancel JV
-				jv_obj = get_obj('Journal Voucher', d.journal_voucher, with_children=1)
-				get_obj(dt='GL Control').make_gl_entries(jv_obj.doc, jv_obj.doclist, cancel =1, adv_adj = 1)
-
-				# add extra entries
-				self.add_extra_entry(jv_obj, d.journal_voucher, d.jv_detail_no, flt(d.allocated_amount), account_head, doctype, dr_or_cr, against_document_no)
-
-				# re-submit JV
-				jv_obj = get_obj('Journal Voucher', d.journal_voucher, with_children =1)
-				get_obj(dt='GL Control').make_gl_entries(jv_obj.doc, jv_obj.doclist, cancel = 0, adv_adj = 1)
-			else:
-				msgprint("Allocation amount cannot be greater than advance amount")
-				raise Exception
-				
-
-	# Add extra row in jv detail for unadjusted amount
-	#--------------------------------------------------
-	def add_extra_entry(self,jv_obj,jv,jv_detail_no, allocate, account_head, doctype, dr_or_cr, against_document_no):
-		# get old entry details
-
-		jvd = webnotes.conn.sql("select %s, cost_center, balance, against_account from `tabJournal Voucher Detail` where name = '%s'" % (dr_or_cr,jv_detail_no))
-		advance = jvd and flt(jvd[0][0]) or 0
-		balance = flt(advance) - flt(allocate)
-
-		# update old entry
-		webnotes.conn.sql("update `tabJournal Voucher Detail` set %s = '%s', %s = '%s' where name = '%s'" % (dr_or_cr, flt(allocate), doctype == "Purchase Invoice" and 'against_voucher' or 'against_invoice',cstr(against_document_no), jv_detail_no))
-
-		# new entry with balance amount
-		add = addchild(jv_obj.doc, 'entries', 'Journal Voucher Detail', jv_obj.doclist)
-		add.account = account_head
-		add.cost_center = cstr(jvd[0][1])
-		add.balance = cstr(jvd[0][2])
-		add.fields[dr_or_cr] = balance
-		add.against_account = cstr(jvd[0][3])
-		add.is_advance = 'Yes'
-		add.save(1)
-		
-	# check if advance entries are still valid
-	# ----------------------------------------
-	def validate_jv_entry(self, d, account_head, dr_or_cr):
-		# 1. check if there is already a voucher reference
-		# 2. check if amount is same
-		# 3. check if is_advance is 'Yes'
-		# 4. check if jv is submitted
-		ret = webnotes.conn.sql("select t2.%s from `tabJournal Voucher` t1, `tabJournal Voucher Detail` t2 where t1.name = t2.parent and ifnull(t2.against_voucher, '') = '' and ifnull(t2.against_invoice, '') = '' and t2.account = '%s' and t1.name = '%s' and t2.name = '%s' and t2.is_advance = 'Yes' and t1.docstatus=1 and t2.%s = %s" % (dr_or_cr, account_head, d.journal_voucher, d.jv_detail_no, dr_or_cr, d.advance_amount))
-		if (not ret):
-			msgprint("Please click on 'Get Advances Paid' button as the advance entries have been changed.")
-			raise Exception
-		return
-
-
 	def reconcile_against_document(self, args):
 		"""
 			Cancel JV, Update aginst document, split if required and resubmit jv
diff --git a/controllers/accounts_controller.py b/controllers/accounts_controller.py
new file mode 100644
index 0000000..1bd9b2a
--- /dev/null
+++ b/controllers/accounts_controller.py
@@ -0,0 +1,196 @@
+# ERPNext - web based ERP (http://erpnext.com)
+# Copyright (C) 2012 Web Notes Technologies Pvt Ltd
+# 
+# This program is free software: you can redistribute it and/or modify
+# it under the terms of the GNU General Public License as published by
+# the Free Software Foundation, either version 3 of the License, or
+# (at your option) any later version.
+# 
+# This program is distributed in the hope that it will be useful,
+# but WITHOUT ANY WARRANTY; without even the implied warranty of
+# MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
+# GNU General Public License for more details.
+# 
+# You should have received a copy of the GNU General Public License
+# along with this program.  If not, see <http://www.gnu.org/licenses/>.
+
+from __future__ import unicode_literals
+import webnotes
+from webnotes.utils import flt, cstr
+from webnotes.model.doc import Document
+
+from webnotes.model.controller import DocListController
+
+class AccountsController(DocListController):
+	def make_gl_entries(self, cancel=False, adv_adj=False, mapper=None, merge_entries=True, 
+			update_outstanding='Yes', gl_map=None):
+		self.entries = []
+		self.merged_entries = []
+		self.total_debit = self.total_credit = 0.0
+		
+		if gl_map:
+			self.entries = gl_map
+		else:
+			self.make_gl_map(mapper)
+
+		self.merge_similar_entries(merge_entries)
+		
+		self.check_budget(cancel)
+		self.save_entries(cancel, adv_adj, update_outstanding)
+
+		if cancel:
+			self.set_as_cancel()
+		else:
+			self.validate_total_debit_credit()
+			
+			
+	def make_gl_map(self, mapper):
+		def _gl_map(parent, d, entry_map):
+			if self.get_val(entry_map['account'], d, parent) \
+					and (self.get_val(entry_map['debit'], d, parent)
+			 		or self.get_val(entry_map['credit'], d, parent)):
+				gl_dict = {}
+				for k in entry_map:
+					gl_dict[k] = self.get_val(entry_map[k], d, parent)
+				self.entries.append(gl_dict)
+			
+		# get entries
+		gl_fields = ", ".join([d.fieldname for d in \
+			webnotes.model.doctype.get("GL Mapper Detail").get({
+			"doctype": "DocField", "parent": "GL Mapper Detail"})])
+		entry_map_list = webnotes.conn.sql("""select %s from `tabGL Mapper Detail` 
+			where parent = %s""" % (gl_fields, '%s'), mapper or self.doc.doctype, as_dict=1)
+		
+		for entry_map in entry_map_list:
+			table_field = entry_map.get("table_field")
+			
+			# table_field does not exist in gl entry table
+			entry_map.pop("table_field")
+			
+			if table_field:
+				for d in self.doclist.get({"parentfield": table_field}):
+					# taxes_and_charges is the table of other charges in purchase cycle
+					if table_field == "taxes_and_charges" and \
+							d.fields.get("category") == "Valuation":
+						# don't create gl entry for only valuation type charges
+						continue
+					_gl_map(self.doc, d, entry_map)
+			else:
+				_gl_map(None, self.doc, entry_map)
+			
+				
+	def get_val(self, src, d, parent=None):
+		"""Get field values from the voucher"""
+		if not src:
+			return None
+		if src.startswith('parent:'):
+			return parent.fields[src.split(':')[1]]
+		elif src.startswith('value:'):
+			return eval(src.split(':')[1])
+		elif src:
+			return d.fields.get(src)
+				
+				
+	def merge_similar_entries(self, merge_entries):
+		if merge_entries:
+			for entry in self.entries:
+				# if there is already an entry in this account then just add it 
+				# to that entry
+				same_head = self.check_if_in_list(entry)
+				if same_head:
+					same_head['debit']	= flt(same_head['debit']) + flt(entry['debit'])
+					same_head['credit'] = flt(same_head['credit']) + flt(entry['credit'])
+				else:
+					self.merged_entries.append(entry)
+		else:
+			self.merged_entries = self.entries
+
+	
+	def save_entries(self, cancel, adv_adj, update_outstanding):
+		def _swap(gle):
+			gle.debit, gle.credit = abs(flt(gle.credit)), abs(flt(gle.debit))
+		
+		for entry in self.merged_entries:
+			gle = Document('GL Entry', fielddata=entry)
+			
+			# toggle debit, credit if negative entry
+			if flt(gle.debit) < 0 or flt(gle.credit) < 0:
+				_swap(gle)
+
+			# toggled debit/credit in two separate condition because 
+			# both should be executed at the 
+			# time of cancellation when there is negative amount (tax discount)
+			if cancel:
+				_swap(gle)
+
+			gle_obj = webnotes.get_obj(doc=gle)
+			# validate except on_cancel
+			if not cancel:
+				gle_obj.validate()
+
+			# save
+			gle.save(1)
+			gle_obj.on_update(adv_adj, cancel, update_outstanding)
+
+			# update total debit / credit
+			self.total_debit += flt(gle.debit)
+			self.total_credit += flt(gle.credit)
+
+	def check_if_in_list(self, gle):
+		for e in self.merged_entries:
+			if e['account'] == gle['account'] and \
+					cstr(e.get('against_voucher'))==cstr(gle.get('against_voucher')) \
+					and cstr(e.get('against_voucher_type')) == \
+						cstr(gle.get('against_voucher_type')) \
+					and cstr(e.get('cost_center')) == cstr(gle.get('cost_center')):
+				return e
+			
+	def validate_total_debit_credit(self):
+		if abs(self.total_debit - self.total_credit) > 0.005:
+			webnotes.msgprint("""Debit and Credit not equal for 
+				this voucher: Diff (Debit) is %s""" %
+			 	(self.total_debit - self.total_credit), raise_exception=1)
+		
+	def set_as_cancel(self):
+		webnotes.conn.sql("""update `tabGL Entry` set is_cancelled='Yes' 
+			where voucher_type=%s and voucher_no=%s""", (self.doc.doctype, self.doc.name))
+		
+	def check_budget(self, cancel):
+		for gle in self.merged_entries:
+			if gle.get('cost_center'):
+				#check budget only if account is expense account
+				acc_details = webnotes.conn.get_value("Account", gle['account'], 
+					['is_pl_account', 'debit_or_credit'])
+			
+				if acc_details[0]=="Yes" and acc_details[1]=="Debit":
+					webnotes.get_obj('Budget Control').check_budget(gle, cancel)
+		
+	def get_gl_dict(self, args, cancel):
+		"""this method populates the common properties of a gl entry record"""
+		gl_dict = {
+			'company': self.doc.company, 
+			'posting_date': self.doc.posting_date,
+			'voucher_type': self.doc.doctype,
+			'voucher_no': self.doc.name,
+			'aging_date': self.doc.fields.get("aging_date") or self.doc.posting_date,
+			'remarks': self.doc.remarks,
+			'is_cancelled': cancel and "Yes" or "No",
+			'fiscal_year': self.doc.fiscal_year,
+			'debit': 0,
+			'credit': 0,
+			'is_opening': self.doc.fields.get("is_opening") or "No",
+		}
+		gl_dict.update(args)
+		return gl_dict
+	
+	def get_company_abbr(self):
+		return webnotes.conn.get_value("Company", self.doc.company, "abbr")
+		
+	def get_stock_in_hand_account(self):
+		stock_in_hand = webnotes.conn.get_value("Company", self.doc.company, "stock_in_hand")
+		
+		if not stock_in_hand:
+			webnotes.msgprint("""Please specify "Stock In Hand" account 
+				for company: %s""" % (self.doc.company,), raise_exception=1)
+				
+		return stock_in_hand