fix: get serial nos based on posting date and time
diff --git a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
index afa2394..0a49c26 100644
--- a/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
+++ b/erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py
@@ -488,12 +488,14 @@
 		["has_serial_no", "has_batch_no"], as_dict=1)
 
 	serial_nos = ""
-	if item_dict.get("has_serial_no"):
-		qty, rate, serial_nos = get_qty_rate_for_serial_nos(item_code,
-			warehouse, posting_date, posting_time, item_dict)
+	with_serial_no = True if item_dict.get("has_serial_no") else False
+	data = get_stock_balance(item_code, warehouse, posting_date, posting_time,
+		with_valuation_rate=with_valuation_rate, with_serial_no=with_serial_no)
+
+	if with_serial_no:
+		qty, rate, serial_nos = data
 	else:
-		qty, rate = get_stock_balance(item_code, warehouse,
-			posting_date, posting_time, with_valuation_rate=with_valuation_rate)
+		qty, rate = data
 
 	if item_dict.get("has_batch_no"):
 		qty = get_batch_qty(batch_no, warehouse) or 0
@@ -504,28 +506,6 @@
 		'serial_nos': serial_nos
 	}
 
-def get_qty_rate_for_serial_nos(item_code, warehouse, posting_date, posting_time, item_dict):
-	args = {
-		"item_code": item_code,
-		"warehouse": warehouse,
-		"posting_date": posting_date,
-		"posting_time": posting_time,
-	}
-
-	serial_nos_list = [serial_no.get("name")
-			for serial_no in get_available_serial_nos(args)]
-
-	qty = len(serial_nos_list)
-	serial_nos = '\n'.join(serial_nos_list)
-	args.update({
-		'qty': qty,
-		"serial_nos": serial_nos
-	})
-
-	rate = get_incoming_rate(args, raise_error_if_no_rate=False) or 0
-
-	return qty, rate, serial_nos
-
 @frappe.whitelist()
 def get_difference_account(purpose, company):
 	if purpose == 'Stock Reconciliation':
diff --git a/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py b/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
index 94ec314..1af68dd 100644
--- a/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
+++ b/erpnext/stock/report/stock_and_account_value_comparison/stock_and_account_value_comparison.py
@@ -35,7 +35,7 @@
 		gl_data = voucher_wise_gl_data.get(key) or {}
 		d.account_value = gl_data.get("account_value", 0)
 		d.difference_value = (d.stock_value - d.account_value)
-		if abs(d.difference_value) > 1.0/10 ** currency_precision:
+		if abs(d.difference_value) > 0.1:
 			data.append(d)
 
 	return data
diff --git a/erpnext/stock/utils.py b/erpnext/stock/utils.py
index f3381c7..7f32b8d 100644
--- a/erpnext/stock/utils.py
+++ b/erpnext/stock/utils.py
@@ -74,7 +74,8 @@
 	return sum(sle_map.values())
 
 @frappe.whitelist()
-def get_stock_balance(item_code, warehouse, posting_date=None, posting_time=None, with_valuation_rate=False):
+def get_stock_balance(item_code, warehouse, posting_date=None, posting_time=None,
+	with_valuation_rate=False, with_serial_no=False):
 	"""Returns stock balance quantity at given warehouse on given posting date or current date.
 
 	If `with_valuation_rate` is True, will return tuple (qty, rate)"""
@@ -84,17 +85,51 @@
 	if not posting_date: posting_date = nowdate()
 	if not posting_time: posting_time = nowtime()
 
-	last_entry = get_previous_sle({
+	args = {
 		"item_code": item_code,
 		"warehouse":warehouse,
 		"posting_date": posting_date,
-		"posting_time": posting_time })
+		"posting_time": posting_time
+	}
+
+	last_entry = get_previous_sle(args)
 
 	if with_valuation_rate:
-		return (last_entry.qty_after_transaction, last_entry.valuation_rate) if last_entry else (0.0, 0.0)
+		if with_serial_no:
+			serial_nos = last_entry.get("serial_no")
+
+			if (serial_nos and
+				len(get_serial_nos_data(serial_nos)) < last_entry.qty_after_transaction):
+				serial_nos = get_serial_nos_data_after_transactions(args)
+
+			return ((last_entry.qty_after_transaction, last_entry.valuation_rate, serial_nos)
+				if last_entry else (0.0, 0.0, 0.0))
+		else:
+			return (last_entry.qty_after_transaction, last_entry.valuation_rate) if last_entry else (0.0, 0.0)
 	else:
 		return last_entry.qty_after_transaction if last_entry else 0.0
 
+def get_serial_nos_data_after_transactions(args):
+	serial_nos = []
+	data = frappe.db.sql(""" SELECT serial_no, actual_qty
+		FROM `tabStock Ledger Entry`
+		WHERE
+			item_code = %(item_code)s and warehouse = %(warehouse)s
+			and timestamp(posting_date, posting_time) < timestamp(%(posting_date)s, %(posting_time)s)
+			order by posting_date, posting_time asc """, args, as_dict=1)
+
+	for d in data:
+		if d.actual_qty > 0:
+			serial_nos.extend(get_serial_nos_data(d.serial_no))
+		else:
+			serial_nos = list(set(serial_nos) - set(get_serial_nos_data(d.serial_no)))
+
+	return '\n'.join(serial_nos)
+
+def get_serial_nos_data(serial_nos):
+	from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
+	return get_serial_nos(serial_nos)
+
 @frappe.whitelist()
 def get_latest_stock_qty(item_code, warehouse=None):
 	values, condition = [item_code], ""