diff --git a/erpnext/accounts/doctype/payment_entry/payment_entry.py b/erpnext/accounts/doctype/payment_entry/payment_entry.py
index 2c2efc0..8a894e2 100644
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.py
@@ -98,7 +98,6 @@
 		if self.difference_amount:
 			frappe.throw(_("Difference Amount must be zero"))
 		self.make_gl_entries()
-		self.make_advance_gl_entries()
 		self.update_outstanding_amounts()
 		self.update_advance_paid()
 		self.update_payment_schedule()
@@ -152,7 +151,6 @@
 		)
 		super(PaymentEntry, self).on_cancel()
 		self.make_gl_entries(cancel=1)
-		self.make_advance_gl_entries(cancel=1)
 		self.update_outstanding_amounts()
 		self.update_advance_paid()
 		self.delink_advance_entry_references()
@@ -1060,6 +1058,8 @@
 		else:
 			self.make_exchange_gain_loss_journal()
 
+		self.make_advance_gl_entries(cancel=cancel)
+
 	def add_party_gl_entries(self, gl_entries):
 		if self.party_account:
 			if self.payment_type == "Receive":
@@ -1128,7 +1128,7 @@
 		if self.book_advance_payments_in_separate_party_account:
 			gl_entries = []
 			for d in self.get("references"):
-				if d.reference_doctype in ("Sales Invoice", "Purchase Invoice"):
+				if d.reference_doctype in ("Sales Invoice", "Purchase Invoice", "Journal Entry"):
 					if not (against_voucher_type and against_voucher) or (
 						d.reference_doctype == against_voucher_type and d.reference_name == against_voucher
 					):
@@ -1164,6 +1164,13 @@
 			"voucher_detail_no": invoice.name,
 		}
 
+		posting_date = frappe.db.get_value(
+			invoice.reference_doctype, invoice.reference_name, "posting_date"
+		)
+
+		if getdate(posting_date) < getdate(self.posting_date):
+			posting_date = self.posting_date
+
 		dr_or_cr = "credit" if invoice.reference_doctype == "Sales Invoice" else "debit"
 		args_dict["account"] = invoice.account
 		args_dict[dr_or_cr] = invoice.allocated_amount
@@ -1172,6 +1179,7 @@
 			{
 				"against_voucher_type": invoice.reference_doctype,
 				"against_voucher": invoice.reference_name,
+				"posting_date": posting_date,
 			}
 		)
 		gle = self.get_gl_dict(
diff --git a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js
index 7b7ce7a..d9f00be 100644
--- a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js
+++ b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js
@@ -24,7 +24,8 @@
 				filters: {
 					"company": this.frm.doc.company,
 					"is_group": 0,
-					"account_type": frappe.boot.party_account_types[this.frm.doc.party_type]
+					"account_type": frappe.boot.party_account_types[this.frm.doc.party_type],
+					"root_type": this.frm.doc.party_type == 'Customer' ? "Asset" : "Liability"
 				}
 			};
 		});
diff --git a/erpnext/accounts/doctype/sales_invoice/sales_invoice_dashboard.py b/erpnext/accounts/doctype/sales_invoice/sales_invoice_dashboard.py
index 6fdcf26..fd95c1f 100644
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice_dashboard.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice_dashboard.py
@@ -15,9 +15,11 @@
 		},
 		"internal_links": {
 			"Sales Order": ["items", "sales_order"],
-			"Delivery Note": ["items", "delivery_note"],
 			"Timesheet": ["timesheets", "time_sheet"],
 		},
+		"internal_and_external_links": {
+			"Delivery Note": ["items", "delivery_note"],
+		},
 		"transactions": [
 			{
 				"label": _("Payment"),
diff --git a/erpnext/accounts/report/general_ledger/general_ledger.py b/erpnext/accounts/report/general_ledger/general_ledger.py
index ae24675..79bfd78 100644
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -434,6 +434,7 @@
 
 	for gle in gl_entries:
 		group_by_value = gle.get(group_by)
+		gle.voucher_type = _(gle.voucher_type)
 
 		if gle.posting_date < from_date or (cstr(gle.is_opening) == "Yes" and not show_opening_entries):
 			if not group_by_voucher_consolidated:
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index eed74a5..6a80f20 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -491,14 +491,13 @@
 		gl_map = doc.build_gl_map()
 		create_payment_ledger_entry(gl_map, update_outstanding="No", cancel=0, adv_adj=1)
 
-		if voucher_type == "Payment Entry":
-			doc.make_advance_gl_entries()
-
 		# Only update outstanding for newly linked vouchers
 		for entry in entries:
 			update_voucher_outstanding(
 				entry.against_voucher_type, entry.against_voucher, entry.account, entry.party_type, entry.party
 			)
+			if voucher_type == "Payment Entry":
+				doc.make_advance_gl_entries(entry.against_voucher_type, entry.against_voucher)
 
 		frappe.flags.ignore_party_validation = False
 
@@ -1163,8 +1162,13 @@
 
 def parse_naming_series_variable(doc, variable):
 	if variable == "FY":
-		date = doc.get("posting_date") or doc.get("transaction_date") or getdate()
-		return get_fiscal_year(date=date, company=doc.get("company"))[0]
+		if doc:
+			date = doc.get("posting_date") or doc.get("transaction_date")
+			company = doc.get("company")
+		else:
+			date = getdate()
+			company = None
+		return get_fiscal_year(date=date, company=company)[0]
 
 
 @frappe.whitelist()
diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.json b/erpnext/buying/doctype/purchase_order/purchase_order.json
index b242108..5b5cc2b 100644
--- a/erpnext/buying/doctype/purchase_order/purchase_order.json
+++ b/erpnext/buying/doctype/purchase_order/purchase_order.json
@@ -1173,6 +1173,7 @@
    "depends_on": "is_internal_supplier",
    "fieldname": "set_from_warehouse",
    "fieldtype": "Link",
+   "ignore_user_permissions": 1,
    "label": "Set From Warehouse",
    "options": "Warehouse"
   },
@@ -1273,7 +1274,7 @@
  "idx": 105,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-06-03 16:19:45.710444",
+ "modified": "2023-09-13 16:21:07.361700",
  "modified_by": "Administrator",
  "module": "Buying",
  "name": "Purchase Order",
diff --git a/erpnext/buying/doctype/purchase_order_item/purchase_order_item.json b/erpnext/buying/doctype/purchase_order_item/purchase_order_item.json
index 414f086..f79b622 100644
--- a/erpnext/buying/doctype/purchase_order_item/purchase_order_item.json
+++ b/erpnext/buying/doctype/purchase_order_item/purchase_order_item.json
@@ -878,6 +878,7 @@
    "depends_on": "eval:parent.is_internal_supplier",
    "fieldname": "from_warehouse",
    "fieldtype": "Link",
+   "ignore_user_permissions": 1,
    "label": "From Warehouse",
    "options": "Warehouse"
   },
@@ -902,7 +903,7 @@
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2023-08-17 10:17:40.893393",
+ "modified": "2023-09-13 16:22:40.825092",
  "modified_by": "Administrator",
  "module": "Buying",
  "name": "Purchase Order Item",
diff --git a/erpnext/buying/doctype/supplier/supplier.js b/erpnext/buying/doctype/supplier/supplier.js
index 372ca56..08dc44c 100644
--- a/erpnext/buying/doctype/supplier/supplier.js
+++ b/erpnext/buying/doctype/supplier/supplier.js
@@ -12,6 +12,7 @@
 			return {
 				filters: {
 					'account_type': 'Payable',
+					'root_type': 'Liability',
 					'company': d.company,
 					"is_group": 0
 				}
diff --git a/erpnext/buying/doctype/supplier/test_supplier.py b/erpnext/buying/doctype/supplier/test_supplier.py
index 7be1d83..ee2ada3 100644
--- a/erpnext/buying/doctype/supplier/test_supplier.py
+++ b/erpnext/buying/doctype/supplier/test_supplier.py
@@ -206,6 +206,7 @@
 		{
 			"doctype": "Supplier",
 			"supplier_name": args.supplier_name,
+			"default_currency": args.default_currency,
 			"supplier_group": args.supplier_group or "Services",
 			"supplier_type": args.supplier_type or "Company",
 			"tax_withholding_category": args.tax_withholding_category,
diff --git a/erpnext/e_commerce/shopping_cart/cart.py b/erpnext/e_commerce/shopping_cart/cart.py
index 85d9a65..c66ae1d 100644
--- a/erpnext/e_commerce/shopping_cart/cart.py
+++ b/erpnext/e_commerce/shopping_cart/cart.py
@@ -631,7 +631,6 @@
 	shipping_rules = get_shipping_rules(quotation)
 
 	if shipping_rules:
-		rule_label_map = frappe.db.get_values("Shipping Rule", shipping_rules, "label")
 		# we need this in sorted order as per the position of the rule in the settings page
 		return [[rule, rule] for rule in shipping_rules]
 
diff --git a/erpnext/selling/doctype/customer/customer.js b/erpnext/selling/doctype/customer/customer.js
index 60f0941..e274a52 100644
--- a/erpnext/selling/doctype/customer/customer.js
+++ b/erpnext/selling/doctype/customer/customer.js
@@ -23,6 +23,7 @@
 			let d  = locals[cdt][cdn];
 			let filters = {
 				'account_type': 'Receivable',
+				'root_type': 'Asset',
 				'company': d.company,
 				"is_group": 0
 			};
diff --git a/erpnext/setup/doctype/authorization_control/authorization_control.py b/erpnext/setup/doctype/authorization_control/authorization_control.py
index 5e77c6f..fd5a201 100644
--- a/erpnext/setup/doctype/authorization_control/authorization_control.py
+++ b/erpnext/setup/doctype/authorization_control/authorization_control.py
@@ -10,7 +10,7 @@
 
 
 class AuthorizationControl(TransactionBase):
-	def get_appr_user_role(self, det, doctype_name, total, based_on, condition, item, company):
+	def get_appr_user_role(self, det, doctype_name, total, based_on, condition, master_name, company):
 		amt_list, appr_users, appr_roles = [], [], []
 		users, roles = "", ""
 		if det:
@@ -47,11 +47,11 @@
 				frappe.msgprint(_("Not authroized since {0} exceeds limits").format(_(based_on)))
 				frappe.throw(_("Can be approved by {0}").format(comma_or(appr_roles + appr_users)))
 
-	def validate_auth_rule(self, doctype_name, total, based_on, cond, company, item=""):
+	def validate_auth_rule(self, doctype_name, total, based_on, cond, company, master_name=""):
 		chk = 1
 		add_cond1, add_cond2 = "", ""
-		if based_on == "Itemwise Discount":
-			add_cond1 += " and master_name = " + frappe.db.escape(cstr(item))
+		if based_on in ["Itemwise Discount", "Item Group wise Discount"]:
+			add_cond1 += " and master_name = " + frappe.db.escape(cstr(master_name))
 			itemwise_exists = frappe.db.sql(
 				"""select value from `tabAuthorization Rule`
 				where transaction = %s and value <= %s
@@ -71,11 +71,11 @@
 
 			if itemwise_exists:
 				self.get_appr_user_role(
-					itemwise_exists, doctype_name, total, based_on, cond + add_cond1, item, company
+					itemwise_exists, doctype_name, total, based_on, cond + add_cond1, master_name, company
 				)
 				chk = 0
 		if chk == 1:
-			if based_on == "Itemwise Discount":
+			if based_on in ["Itemwise Discount", "Item Group wise Discount"]:
 				add_cond2 += " and ifnull(master_name,'') = ''"
 
 			appr = frappe.db.sql(
@@ -95,7 +95,9 @@
 					(doctype_name, total, based_on),
 				)
 
-			self.get_appr_user_role(appr, doctype_name, total, based_on, cond + add_cond2, item, company)
+			self.get_appr_user_role(
+				appr, doctype_name, total, based_on, cond + add_cond2, master_name, company
+			)
 
 	def bifurcate_based_on_type(self, doctype_name, total, av_dis, based_on, doc_obj, val, company):
 		add_cond = ""
@@ -123,6 +125,12 @@
 					self.validate_auth_rule(
 						doctype_name, t.discount_percentage, based_on, add_cond, company, t.item_code
 					)
+		elif based_on == "Item Group wise Discount":
+			if doc_obj:
+				for t in doc_obj.get("items"):
+					self.validate_auth_rule(
+						doctype_name, t.discount_percentage, based_on, add_cond, company, t.item_group
+					)
 		else:
 			self.validate_auth_rule(doctype_name, auth_value, based_on, add_cond, company)
 
@@ -148,6 +156,7 @@
 			"Average Discount",
 			"Customerwise Discount",
 			"Itemwise Discount",
+			"Item Group wise Discount",
 		]
 
 		# Check for authorization set for individual user
@@ -166,7 +175,7 @@
 
 		# Remove user specific rules from global authorization rules
 		for r in based_on:
-			if r in final_based_on and r != "Itemwise Discount":
+			if r in final_based_on and not r in ["Itemwise Discount", "Item Group wise Discount"]:
 				final_based_on.remove(r)
 
 		# Check for authorization set on particular roles
@@ -194,7 +203,7 @@
 
 		# Remove role specific rules from global authorization rules
 		for r in based_on:
-			if r in final_based_on and r != "Itemwise Discount":
+			if r in final_based_on and not r in ["Itemwise Discount", "Item Group wise Discount"]:
 				final_based_on.remove(r)
 
 		# Check for global authorization
diff --git a/erpnext/setup/doctype/authorization_rule/authorization_rule.js b/erpnext/setup/doctype/authorization_rule/authorization_rule.js
index 3f6afca..f00ed3e 100644
--- a/erpnext/setup/doctype/authorization_rule/authorization_rule.js
+++ b/erpnext/setup/doctype/authorization_rule/authorization_rule.js
@@ -12,6 +12,9 @@
 		} else if(frm.doc.based_on==="Itemwise Discount") {
 			unhide_field("master_name");
 			frm.set_value("customer_or_item", "Item");
+		} else if(frm.doc.based_on==="Item Group wise Discount") {
+			unhide_field("master_name");
+			frm.set_value("customer_or_item", "Item Group");
 		} else {
 			frm.set_value("customer_or_item", "");
 			frm.set_value("master_name", "");
@@ -81,6 +84,13 @@
 			doctype: "Item",
 			query: "erpnext.controllers.queries.item_query"
 		}
+	else if (doc.based_on==="Item Group wise Discount")
+		return {
+			doctype: "Item Group",
+			filters: {
+				"is_group": 0
+			}
+		}
 	else
 		return {
 			filters: [
diff --git a/erpnext/setup/doctype/authorization_rule/authorization_rule.json b/erpnext/setup/doctype/authorization_rule/authorization_rule.json
index d3b8887..d750c7b 100644
--- a/erpnext/setup/doctype/authorization_rule/authorization_rule.json
+++ b/erpnext/setup/doctype/authorization_rule/authorization_rule.json
@@ -46,7 +46,7 @@
    "label": "Based On",
    "oldfieldname": "based_on",
    "oldfieldtype": "Select",
-   "options": "\nGrand Total\nAverage Discount\nCustomerwise Discount\nItemwise Discount\nNot Applicable",
+   "options": "\nGrand Total\nAverage Discount\nCustomerwise Discount\nItemwise Discount\nItem Group wise Discount\nNot Applicable",
    "reqd": 1
   },
   {
@@ -54,14 +54,14 @@
    "fieldtype": "Select",
    "hidden": 1,
    "label": "Customer or Item",
-   "options": "Customer\nItem",
+   "options": "Customer\nItem\nItem Group",
    "read_only": 1
   },
   {
    "fieldname": "master_name",
    "fieldtype": "Dynamic Link",
    "in_list_view": 1,
-   "label": "Customer / Item Name",
+   "label": "Customer / Item / Item Group",
    "oldfieldname": "master_name",
    "oldfieldtype": "Link",
    "options": "customer_or_item"
@@ -162,7 +162,7 @@
  "icon": "fa fa-shield",
  "idx": 1,
  "links": [],
- "modified": "2022-07-01 11:19:45.643991",
+ "modified": "2023-09-11 10:29:02.863193",
  "modified_by": "Administrator",
  "module": "Setup",
  "name": "Authorization Rule",
diff --git a/erpnext/setup/doctype/authorization_rule/authorization_rule.py b/erpnext/setup/doctype/authorization_rule/authorization_rule.py
index 44bd826..9e64e55 100644
--- a/erpnext/setup/doctype/authorization_rule/authorization_rule.py
+++ b/erpnext/setup/doctype/authorization_rule/authorization_rule.py
@@ -47,6 +47,7 @@
 			"Average Discount",
 			"Customerwise Discount",
 			"Itemwise Discount",
+			"Item Group wise Discount",
 		]:
 			frappe.throw(
 				_("Cannot set authorization on basis of Discount for {0}").format(self.transaction)
@@ -55,8 +56,6 @@
 			frappe.throw(_("Discount must be less than 100"))
 		elif self.based_on == "Customerwise Discount" and not self.master_name:
 			frappe.throw(_("Customer required for 'Customerwise Discount'"))
-		else:
-			self.based_on = "Not Applicable"
 
 	def validate(self):
 		self.check_duplicate_entry()
diff --git a/erpnext/setup/doctype/company/company.js b/erpnext/setup/doctype/company/company.js
index fa207ec..4973dab 100644
--- a/erpnext/setup/doctype/company/company.js
+++ b/erpnext/setup/doctype/company/company.js
@@ -200,8 +200,8 @@
 	$.each([
 		["default_bank_account", {"account_type": "Bank"}],
 		["default_cash_account", {"account_type": "Cash"}],
-		["default_receivable_account", {"account_type": "Receivable"}],
-		["default_payable_account", {"account_type": "Payable"}],
+		["default_receivable_account", { "root_type": "Asset", "account_type": "Receivable" }],
+		["default_payable_account", { "root_type": "Liability", "account_type": "Payable" }],
 		["default_expense_account", {"root_type": "Expense"}],
 		["default_income_account", {"root_type": "Income"}],
 		["round_off_account", {"root_type": "Expense"}],
diff --git a/erpnext/setup/doctype/customer_group/customer_group.js b/erpnext/setup/doctype/customer_group/customer_group.js
index 49a90f9..3c81b02 100644
--- a/erpnext/setup/doctype/customer_group/customer_group.js
+++ b/erpnext/setup/doctype/customer_group/customer_group.js
@@ -30,6 +30,7 @@
 		frm.set_query('account', 'accounts', function (doc, cdt, cdn) {
 			return {
 				filters: {
+					'root_type': 'Asset',
 					"account_type": 'Receivable',
 					"company": locals[cdt][cdn].company,
 					"is_group": 0
diff --git a/erpnext/setup/doctype/supplier_group/supplier_group.js b/erpnext/setup/doctype/supplier_group/supplier_group.js
index b2acfd7..3362929 100644
--- a/erpnext/setup/doctype/supplier_group/supplier_group.js
+++ b/erpnext/setup/doctype/supplier_group/supplier_group.js
@@ -30,6 +30,7 @@
 		frm.set_query('account', 'accounts', function (doc, cdt, cdn) {
 			return {
 				filters: {
+					'root_type': 'Liability',
 					'account_type': 'Payable',
 					'company': locals[cdt][cdn].company,
 					"is_group": 0
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note.json b/erpnext/stock/doctype/delivery_note/delivery_note.json
index 6a9e241..e0d4919 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note.json
+++ b/erpnext/stock/doctype/delivery_note/delivery_note.json
@@ -1253,6 +1253,7 @@
    "depends_on": "eval: doc.is_internal_customer",
    "fieldname": "set_target_warehouse",
    "fieldtype": "Link",
+   "ignore_user_permissions": 1,
    "in_standard_filter": 1,
    "label": "Set Target Warehouse",
    "no_copy": 1,
@@ -1400,7 +1401,7 @@
  "idx": 146,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-06-16 14:58:55.066602",
+ "modified": "2023-09-04 14:15:28.363184",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Delivery Note",
diff --git a/erpnext/stock/doctype/delivery_note/delivery_note_dashboard.py b/erpnext/stock/doctype/delivery_note/delivery_note_dashboard.py
index e66c233..d4a574d 100644
--- a/erpnext/stock/doctype/delivery_note/delivery_note_dashboard.py
+++ b/erpnext/stock/doctype/delivery_note/delivery_note_dashboard.py
@@ -11,10 +11,12 @@
 		},
 		"internal_links": {
 			"Sales Order": ["items", "against_sales_order"],
-			"Sales Invoice": ["items", "against_sales_invoice"],
 			"Material Request": ["items", "material_request"],
 			"Purchase Order": ["items", "purchase_order"],
 		},
+		"internal_and_external_links": {
+			"Sales Invoice": ["items", "against_sales_invoice"],
+		},
 		"transactions": [
 			{"label": _("Related"), "items": ["Sales Invoice", "Packing Slip", "Delivery Trip"]},
 			{"label": _("Reference"), "items": ["Sales Order", "Shipment", "Quality Inspection"]},
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 60aefdd..04eff54 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -603,7 +603,7 @@
 			account=provisional_account,
 			cost_center=item.cost_center,
 			debit=0.0,
-			credit=multiplication_factor * item.amount,
+			credit=multiplication_factor * item.base_amount,
 			remarks=remarks,
 			against_account=expense_account,
 			account_currency=credit_currency,
@@ -617,7 +617,7 @@
 			gl_entries=gl_entries,
 			account=expense_account,
 			cost_center=item.cost_center,
-			debit=multiplication_factor * item.amount,
+			debit=multiplication_factor * item.base_amount,
 			credit=0.0,
 			remarks=remarks,
 			against_account=provisional_account,
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 6134bfa..b7712ee 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -2017,6 +2017,49 @@
 		ste7.reload()
 		self.assertEqual(ste7.items[0].valuation_rate, valuation_rate)
 
+	def test_purchase_receipt_provisional_accounting(self):
+		# Step - 1: Create Supplier with Default Currency as USD
+		from erpnext.buying.doctype.supplier.test_supplier import create_supplier
+
+		supplier = create_supplier(default_currency="USD")
+
+		# Step - 2: Setup Company for Provisional Accounting
+		from erpnext.accounts.doctype.account.test_account import create_account
+
+		provisional_account = create_account(
+			account_name="Provision Account",
+			parent_account="Current Liabilities - _TC",
+			company="_Test Company",
+		)
+		company = frappe.get_doc("Company", "_Test Company")
+		company.enable_provisional_accounting_for_non_stock_items = 1
+		company.default_provisional_account = provisional_account
+		company.save()
+
+		# Step - 3: Create Non-Stock Item
+		item = make_item(properties={"is_stock_item": 0})
+
+		# Step - 4: Create Purchase Receipt
+		pr = make_purchase_receipt(
+			qty=2,
+			item_code=item.name,
+			company=company.name,
+			supplier=supplier.name,
+			currency=supplier.default_currency,
+		)
+
+		# Test - 1: Total and Base Total should not be the same as the currency is different
+		self.assertNotEqual(flt(pr.total, 2), flt(pr.base_total, 2))
+		self.assertEqual(flt(pr.total * pr.conversion_rate, 2), flt(pr.base_total, 2))
+
+		# Test - 2: Sum of Debit or Credit should be equal to Purchase Receipt Base Total
+		amount = frappe.db.get_value("GL Entry", {"docstatus": 1, "voucher_no": pr.name}, ["sum(debit)"])
+		expected_amount = pr.base_total
+		self.assertEqual(amount, expected_amount)
+
+		company.enable_provisional_accounting_for_non_stock_items = 0
+		company.save()
+
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier