diff --git a/erpnext/stock/doctype/item/item.js b/erpnext/stock/doctype/item/item.js
index 23301a6..3abb609 100644
--- a/erpnext/stock/doctype/item/item.js
+++ b/erpnext/stock/doctype/item/item.js
@@ -377,6 +377,17 @@
 			}
 		}
 
+		frm.set_query('default_provisional_account', 'item_defaults', (doc, cdt, cdn) => {
+			let row = locals[cdt][cdn];
+			return {
+				filters: {
+					"company": row.company,
+					"root_type": ["in", ["Liability", "Asset"]],
+					"is_group": 0
+				}
+			}
+		})
+
 	},
 
 	make_dashboard: function(frm) {
diff --git a/erpnext/stock/doctype/item_default/item_default.json b/erpnext/stock/doctype/item_default/item_default.json
index bc17160..042d398 100644
--- a/erpnext/stock/doctype/item_default/item_default.json
+++ b/erpnext/stock/doctype/item_default/item_default.json
@@ -15,6 +15,7 @@
   "default_supplier",
   "column_break_8",
   "expense_account",
+  "default_provisional_account",
   "selling_defaults",
   "selling_cost_center",
   "column_break_12",
@@ -101,11 +102,17 @@
    "fieldtype": "Link",
    "label": "Default Discount Account",
    "options": "Account"
+  },
+  {
+   "fieldname": "default_provisional_account",
+   "fieldtype": "Link",
+   "label": "Default Provisional Account",
+   "options": "Account"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2021-07-13 01:26:03.860065",
+ "modified": "2022-04-10 20:18:54.148195",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Item Default",
@@ -114,5 +121,6 @@
  "quick_entry": 1,
  "sort_field": "modified",
  "sort_order": "DESC",
+ "states": [],
  "track_changes": 1
 }
\ No newline at end of file
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.json b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.json
index 6e5f6f5..19c490d 100755
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.json
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.json
@@ -106,8 +106,6 @@
   "terms",
   "bill_no",
   "bill_date",
-  "accounting_details_section",
-  "provisional_expense_account",
   "more_info",
   "project",
   "status",
@@ -1145,26 +1143,13 @@
    "label": "Represents Company",
    "options": "Company",
    "read_only": 1
-  },
-  {
-   "collapsible": 1,
-   "fieldname": "accounting_details_section",
-   "fieldtype": "Section Break",
-   "label": "Accounting Details"
-  },
-  {
-   "fieldname": "provisional_expense_account",
-   "fieldtype": "Link",
-   "hidden": 1,
-   "label": "Provisional Expense Account",
-   "options": "Account"
   }
  ],
  "icon": "fa fa-truck",
  "idx": 261,
  "is_submittable": 1,
  "links": [],
- "modified": "2022-03-10 11:40:52.690984",
+ "modified": "2022-04-10 22:50:37.761362",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt",
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 1e1c0b9..d050624 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -145,10 +145,13 @@
 			)
 		)
 
-		if provisional_accounting_for_non_stock_items:
-			default_provisional_account = self.get_company_default("default_provisional_account")
-			if not self.provisional_expense_account:
-				self.provisional_expense_account = default_provisional_account
+		if not provisional_accounting_for_non_stock_items:
+			return
+
+		default_provisional_account = self.get_company_default("default_provisional_account")
+		for item in self.get("items"):
+			if not item.get("provisional_expense_account"):
+				item.provisional_expense_account = default_provisional_account
 
 	def validate_with_previous_doc(self):
 		super(PurchaseReceipt, self).validate_with_previous_doc(
@@ -518,9 +521,10 @@
 				+ "\n".join(warehouse_with_no_account)
 			)
 
-	def add_provisional_gl_entry(self, item, gl_entries, posting_date, reverse=0):
-		provisional_expense_account = self.get("provisional_expense_account")
-		credit_currency = get_account_currency(provisional_expense_account)
+	def add_provisional_gl_entry(
+		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
 		remarks = self.get("remarks") or _("Accounting Entry for Service")
@@ -534,7 +538,7 @@
 
 		self.add_gl_entry(
 			gl_entries=gl_entries,
-			account=provisional_expense_account,
+			account=provisional_account,
 			cost_center=item.cost_center,
 			debit=0.0,
 			credit=multiplication_factor * item.amount,
@@ -554,7 +558,7 @@
 			debit=multiplication_factor * item.amount,
 			credit=0.0,
 			remarks=remarks,
-			against_account=provisional_expense_account,
+			against_account=provisional_account,
 			account_currency=debit_currency,
 			project=item.project,
 			voucher_detail_no=item.name,
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 03a4201..1c65ac8 100644
--- a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
+++ b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
@@ -96,7 +96,6 @@
   "include_exploded_items",
   "batch_no",
   "rejected_serial_no",
-  "expense_account",
   "item_tax_rate",
   "item_weight_details",
   "weight_per_unit",
@@ -107,6 +106,10 @@
   "manufacturer",
   "column_break_16",
   "manufacturer_part_no",
+  "accounting_details_section",
+  "expense_account",
+  "column_break_102",
+  "provisional_expense_account",
   "accounting_dimensions_section",
   "project",
   "dimension_col_break",
@@ -971,12 +974,27 @@
    "label": "Product Bundle",
    "options": "Product Bundle",
    "read_only": 1
+  },
+  {
+   "fieldname": "provisional_expense_account",
+   "fieldtype": "Link",
+   "label": "Provisional Expense Account",
+   "options": "Account"
+  },
+  {
+   "fieldname": "accounting_details_section",
+   "fieldtype": "Section Break",
+   "label": "Accounting Details"
+  },
+  {
+   "fieldname": "column_break_102",
+   "fieldtype": "Column Break"
   }
  ],
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2022-02-01 11:32:27.980524",
+ "modified": "2022-04-11 13:07:32.061402",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt Item",
diff --git a/erpnext/stock/get_item_details.py b/erpnext/stock/get_item_details.py
index d3a230e..324ff4f 100644
--- a/erpnext/stock/get_item_details.py
+++ b/erpnext/stock/get_item_details.py
@@ -345,6 +345,7 @@
 			"expense_account": expense_account
 			or get_default_expense_account(args, item_defaults, item_group_defaults, brand_defaults),
 			"discount_account": get_default_discount_account(args, item_defaults),
+			"provisional_expense_account": get_provisional_account(args, item_defaults),
 			"cost_center": get_default_cost_center(
 				args, item_defaults, item_group_defaults, brand_defaults
 			),
@@ -699,6 +700,10 @@
 	)
 
 
+def get_provisional_account(args, item):
+	return item.get("default_provisional_account") or args.default_provisional_account
+
+
 def get_default_discount_account(args, item):
 	return item.get("default_discount_account") or args.discount_account