fix: Unable to submit backdated stock transactions for different items (#22648)

* fix: Unable to submit backdated stock transactions for different items

* fix: Test cases

* fix: Test Cases

* fix: Test Cases

* fix: Test for stock account JV

* fix: Journal Entry Test
diff --git a/erpnext/accounts/doctype/coupon_code/test_coupon_code.py b/erpnext/accounts/doctype/coupon_code/test_coupon_code.py
index 990b896..3a0d416 100644
--- a/erpnext/accounts/doctype/coupon_code/test_coupon_code.py
+++ b/erpnext/accounts/doctype/coupon_code/test_coupon_code.py
@@ -26,22 +26,22 @@
 		"item_group": "_Test Item Group",
 		"item_name": "_Test Tesla Car",
 		"apply_warehouse_wise_reorder_level": 0,
-		"warehouse":"_Test Warehouse - _TC",
+		"warehouse":"Stores - TCP1",
 		"gst_hsn_code": "999800",
 		"valuation_rate": 5000,
 		"standard_rate":5000,
 		"item_defaults": [{
-		"company": "_Test Company",
-		"default_warehouse": "_Test Warehouse - _TC",
+		"company": "_Test Company with perpetual inventory",
+		"default_warehouse": "Stores - TCP1",
 		"default_price_list":"_Test Price List",
-		"expense_account": "_Test Account Cost for Goods Sold - _TC",
-		"buying_cost_center": "_Test Cost Center - _TC",
-		"selling_cost_center": "_Test Cost Center - _TC",
-		"income_account": "Sales - _TC"
+		"expense_account": "Cost of Goods Sold - TCP1",
+		"buying_cost_center": "Main - TCP1",
+		"selling_cost_center": "Main - TCP1",
+		"income_account": "Sales - TCP1"
 		}],
 		"show_in_website": 1,
 		"route":"-test-tesla-car",
-		"website_warehouse": "_Test Warehouse - _TC"
+		"website_warehouse": "Stores - TCP1"
 		})
 		item.insert()
 	# create test item price
@@ -63,12 +63,12 @@
 		"items": [{
 			"item_code": "_Test Tesla Car"
 		}],
-		"warehouse":"_Test Warehouse - _TC",
+		"warehouse":"Stores - TCP1",
 		"coupon_code_based":1,
 		"selling": 1,
 		"rate_or_discount": "Discount Percentage",
 		"discount_percentage": 30,
-		"company": "_Test Company",
+		"company": "_Test Company with perpetual inventory",
 		"currency":"INR",
 		"for_price_list":"_Test Price List"
 		})
@@ -112,7 +112,10 @@
 		self.assertEqual(coupon_code.get("used"),0)
 
 	def test_2_sales_order_with_coupon_code(self):
-		so = make_sales_order(customer="_Test Customer",selling_price_list="_Test Price List",item_code="_Test Tesla Car", rate=5000,qty=1, do_not_submit=True)
+		so = make_sales_order(company='_Test Company with perpetual inventory', warehouse='Stores - TCP1',
+			customer="_Test Customer", selling_price_list="_Test Price List", item_code="_Test Tesla Car", rate=5000,qty=1,
+			do_not_submit=True)
+
 		so = frappe.get_doc('Sales Order', so.name)
 		# check item price before coupon code is applied
 		self.assertEqual(so.items[0].rate, 5000)
@@ -120,7 +123,7 @@
 		so.sales_partner='_Test Coupon Partner'
 		so.save()
 		# check item price after coupon code is applied
-		self.assertEqual(so.items[0].rate, 3500)	
+		self.assertEqual(so.items[0].rate, 3500)
 		so.submit()
 
 	def test_3_check_coupon_code_used_after_so(self):
diff --git a/erpnext/accounts/doctype/journal_entry/test_journal_entry.py b/erpnext/accounts/doctype/journal_entry/test_journal_entry.py
index 23ad1ee..479d4b6 100644
--- a/erpnext/accounts/doctype/journal_entry/test_journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/test_journal_entry.py
@@ -6,6 +6,7 @@
 from frappe.utils import flt, nowdate
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
 from erpnext.exceptions import InvalidAccountCurrency
+from erpnext.accounts.general_ledger import StockAccountInvalidTransaction
 
 class TestJournalEntry(unittest.TestCase):
 	def test_journal_entry_with_against_jv(self):
@@ -81,19 +82,46 @@
 		from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import set_perpetual_inventory
 		set_perpetual_inventory()
 
-		jv = frappe.copy_doc(test_records[0])
+		jv = frappe.copy_doc({
+			"cheque_date": nowdate(),
+			"cheque_no": "33",
+			"company": "_Test Company with perpetual inventory",
+			"doctype": "Journal Entry",
+			"accounts": [
+			{
+				"account": "Debtors - TCP1",
+				"party_type": "Customer",
+				"party": "_Test Customer",
+				"credit_in_account_currency": 400.0,
+				"debit_in_account_currency": 0.0,
+				"doctype": "Journal Entry Account",
+				"parentfield": "accounts",
+				"cost_center": "Main - TCP1"
+			},
+			{
+				"account": "_Test Bank - TCP1",
+				"credit_in_account_currency": 0.0,
+				"debit_in_account_currency": 400.0,
+				"doctype": "Journal Entry Account",
+				"parentfield": "accounts",
+				"cost_center": "Main - TCP1"
+			}
+			],
+			"naming_series": "_T-Journal Entry-",
+			"posting_date": nowdate(),
+			"user_remark": "test",
+			"voucher_type": "Bank Entry"
+			})
+
 		jv.get("accounts")[0].update({
-			"account": get_inventory_account('_Test Company'),
-			"company": "_Test Company",
+			"account": get_inventory_account('_Test Company with perpetual inventory'),
+			"company": "_Test Company with perpetual inventory",
 			"party_type": None,
 			"party": None
 		})
 
-		jv.insert()
-
-		from erpnext.accounts.general_ledger import StockAccountInvalidTransaction
 		self.assertRaises(StockAccountInvalidTransaction, jv.submit)
-
+		jv.cancel()
 		set_perpetual_inventory(0)
 
 	def test_multi_currency(self):
diff --git a/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py b/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py
index f295725..9c62a87 100644
--- a/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py
+++ b/erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py
@@ -23,13 +23,13 @@
 		import time
 		time.sleep(1)
 		self.assertRaises(frappe.TimestampMismatchError, w2.save)
-	
+
 	def test_change_naming_series(self):
 		inv = create_pos_invoice(do_not_submit=1)
 		inv.naming_series = 'TEST-'
 
 		self.assertRaises(frappe.CannotChangeConstantError, inv.save)
-	
+
 	def test_discount_and_inclusive_tax(self):
 		inv = create_pos_invoice(qty=100, rate=50, do_not_save=1)
 		inv.append("taxes", {
@@ -66,7 +66,7 @@
 
 		self.assertEqual(inv.net_total, 4298.25)
 		self.assertEqual(inv.grand_total, 4900.00)
-	
+
 	def test_tax_calculation_with_multiple_items(self):
 		inv = create_pos_invoice(qty=84, rate=4.6, do_not_save=True)
 		item_row = inv.get("items")[0]
@@ -148,7 +148,7 @@
 		self.assertEqual(inv.grand_total, 5675.57)
 		self.assertEqual(inv.rounding_adjustment, 0.43)
 		self.assertEqual(inv.rounded_total, 5676.0)
-	
+
 	def test_tax_calculation_with_multiple_items_and_discount(self):
 		inv = create_pos_invoice(qty=1, rate=75, do_not_save=True)
 		item_row = inv.get("items")[0]
@@ -194,7 +194,7 @@
 
 		self.assertEqual(pos_return.get('payments')[0].amount, -500)
 		self.assertEqual(pos_return.get('payments')[1].amount, -500)
-	
+
 	def test_pos_change_amount(self):
 		pos = create_pos_invoice(company= "_Test Company", debit_to="Debtors - _TC",
 			income_account = "Sales - _TC", expense_account = "Cost of Goods Sold - _TC", rate=105,
@@ -208,33 +208,43 @@
 
 		self.assertEqual(pos.grand_total, 105.0)
 		self.assertEqual(pos.change_amount, 5.0)
-	
+
 	def test_without_payment(self):
 		inv = create_pos_invoice(do_not_save=1)
 		# Check that the invoice cannot be submitted without payments
 		inv.payments = []
 		self.assertRaises(frappe.ValidationError, inv.insert)
-	
+
 	def test_serialized_item_transaction(self):
 		from erpnext.stock.doctype.stock_entry.test_stock_entry import make_serialized_item
 		from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
 
-		se = make_serialized_item(target_warehouse="_Test Warehouse - _TC")
+		se = make_serialized_item(company='_Test Company with perpetual inventory',
+			target_warehouse="Stores - TCP1", cost_center='Main - TCP1', expense_account='Cost of Goods Sold - TCP1')
+
 		serial_nos = get_serial_nos(se.get("items")[0].serial_no)
 
-		pos = create_pos_invoice(item=se.get("items")[0].item_code, rate=1000, do_not_save=1)
+		pos = create_pos_invoice(company='_Test Company with perpetual inventory', debit_to='Debtors - TCP1',
+			account_for_change_amount='Cash - TCP1', warehouse='Stores - TCP1', income_account='Sales - TCP1',
+			expense_account='Cost of Goods Sold - TCP1', cost_center='Main - TCP1',
+			item=se.get("items")[0].item_code, rate=1000, do_not_save=1)
+
 		pos.get("items")[0].serial_no = serial_nos[0]
-		pos.append("payments", {'mode_of_payment': 'Bank Draft', 'account': '_Test Bank - _TC', 'amount': 1000})
+		pos.append("payments", {'mode_of_payment': 'Bank Draft', 'account': '_Test Bank - TCP1', 'amount': 1000})
 
 		pos.insert()
 		pos.submit()
 
-		pos2 = create_pos_invoice(item=se.get("items")[0].item_code, rate=1000, do_not_save=1)
+		pos2 = create_pos_invoice(company='_Test Company with perpetual inventory', debit_to='Debtors - TCP1',
+			account_for_change_amount='Cash - TCP1', warehouse='Stores - TCP1', income_account='Sales - TCP1',
+			expense_account='Cost of Goods Sold - TCP1', cost_center='Main - TCP1',
+			item=se.get("items")[0].item_code, rate=1000, do_not_save=1)
+
 		pos2.get("items")[0].serial_no = serial_nos[0]
-		pos2.append("payments", {'mode_of_payment': 'Bank Draft', 'account': '_Test Bank - _TC', 'amount': 1000})
-		
+		pos2.append("payments", {'mode_of_payment': 'Bank Draft', 'account': '_Test Bank - TCP1', 'amount': 1000})
+
 		self.assertRaises(frappe.ValidationError, pos2.insert)
-	
+
 	def test_loyalty_points(self):
 		from erpnext.accounts.doctype.loyalty_program.test_loyalty_program import create_records
 		from erpnext.accounts.doctype.loyalty_program.loyalty_program import get_loyalty_program_details_with_points
@@ -255,14 +265,14 @@
 		inv.cancel()
 		after_cancel_lp_details = get_loyalty_program_details_with_points(inv.customer, company=inv.company, loyalty_program=inv.loyalty_program)
 		self.assertEqual(after_cancel_lp_details.loyalty_points, before_lp_details.loyalty_points)
-	
+
 	def test_loyalty_points_redeemption(self):
 		from erpnext.accounts.doctype.loyalty_program.loyalty_program import get_loyalty_program_details_with_points
 		# add 10 loyalty points
 		create_pos_invoice(customer="Test Loyalty Customer", rate=10000)
 
 		before_lp_details = get_loyalty_program_details_with_points("Test Loyalty Customer", company="_Test Company", loyalty_program="Test Single Loyalty")
-		
+
 		inv = create_pos_invoice(customer="Test Loyalty Customer", rate=10000, do_not_save=1)
 		inv.redeem_loyalty_points = 1
 		inv.loyalty_points = before_lp_details.loyalty_points
@@ -299,7 +309,7 @@
 	pos_inv.return_against = args.return_against
 	pos_inv.currency=args.currency or "INR"
 	pos_inv.conversion_rate = args.conversion_rate or 1
-	pos_inv.account_for_change_amount = "Cash - _TC"
+	pos_inv.account_for_change_amount = args.account_for_change_amount or "Cash - _TC"
 
 	pos_inv.append("items", {
 		"item_code": args.item or args.item_code or "_Test Item",
diff --git a/erpnext/accounts/general_ledger.py b/erpnext/accounts/general_ledger.py
index a245d63..cf3deb8 100644
--- a/erpnext/accounts/general_ledger.py
+++ b/erpnext/accounts/general_ledger.py
@@ -158,8 +158,10 @@
 			if account not in aii_accounts:
 				continue
 
+			# Always use current date to get stock and account balance as there can future entries for
+			# other items
 			account_bal, stock_bal, warehouse_list = get_stock_and_account_balance(account,
-				gl_map[0].posting_date, gl_map[0].company)
+				getdate(), gl_map[0].company)
 
 			if gl_map[0].voucher_type=="Journal Entry":
 				# In case of Journal Entry, there are no corresponding SL entries,
@@ -169,7 +171,6 @@
 					frappe.throw(_("Account: {0} can only be updated via Stock Transactions")
 						.format(account), StockAccountInvalidTransaction)
 
-			# This has been comment for a temporary, will add this code again on release of immutable ledger
 			elif account_bal != stock_bal:
 				precision = get_field_precision(frappe.get_meta("GL Entry").get_field("debit"),
 					currency=frappe.get_cached_value('Company',  gl_map[0].company,  "default_currency"))
diff --git a/erpnext/stock/doctype/item/item.py b/erpnext/stock/doctype/item/item.py
index d5f479f..d7b43bf 100644
--- a/erpnext/stock/doctype/item/item.py
+++ b/erpnext/stock/doctype/item/item.py
@@ -13,7 +13,7 @@
 from erpnext.setup.doctype.item_group.item_group import (get_parent_item_groups, invalidate_cache_for)
 from frappe import _, msgprint
 from frappe.utils import (cint, cstr, flt, formatdate, get_timestamp, getdate,
-						  now_datetime, random_string, strip, get_link_to_form)
+		now_datetime, random_string, strip, get_link_to_form, nowtime)
 from frappe.utils.html_utils import clean_html
 from frappe.website.doctype.website_slideshow.website_slideshow import \
 	get_slideshow
@@ -194,7 +194,7 @@
 
 			if default_warehouse:
 				stock_entry = make_stock_entry(item_code=self.name, target=default_warehouse, qty=self.opening_stock,
-					rate=self.valuation_rate, company=default.company)
+					rate=self.valuation_rate, company=default.company, posting_date=getdate(), posting_time=nowtime())
 
 				stock_entry.add_comment("Comment", _("Opening Stock"))
 
diff --git a/erpnext/stock/doctype/stock_entry/test_stock_entry.py b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
index 0fbc631..8e25804 100644
--- a/erpnext/stock/doctype/stock_entry/test_stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
@@ -413,7 +413,7 @@
 	def test_serial_item_error(self):
 		se, serial_nos = self.test_serial_by_series()
 		if not frappe.db.exists('Serial No', 'ABCD'):
-			make_serialized_item("_Test Serialized Item", "ABCD\nEFGH")
+			make_serialized_item(item_code="_Test Serialized Item", serial_no="ABCD\nEFGH")
 
 		se = frappe.copy_doc(test_records[0])
 		se.purpose = "Material Transfer"
@@ -823,15 +823,29 @@
 			])
 		)
 
-def make_serialized_item(item_code=None, serial_no=None, target_warehouse=None):
+def make_serialized_item(**args):
+	args = frappe._dict(args)
 	se = frappe.copy_doc(test_records[0])
-	se.get("items")[0].item_code = item_code or "_Test Serialized Item With Series"
-	se.get("items")[0].serial_no = serial_no
+
+	if args.company:
+		se.company = args.company
+
+	se.get("items")[0].item_code = args.item_code or "_Test Serialized Item With Series"
+
+	if args.serial_no:
+		se.get("items")[0].serial_no = args.serial_no
+
+	if args.cost_center:
+		se.get("items")[0].cost_center = args.cost_center
+
+	if args.expense_account:
+		se.get("items")[0].expense_account = args.expense_account
+
 	se.get("items")[0].qty = 2
 	se.get("items")[0].transfer_qty = 2
 
-	if target_warehouse:
-		se.get("items")[0].t_warehouse = target_warehouse
+	if args.target_warehouse:
+		se.get("items")[0].t_warehouse = args.target_warehouse
 
 	se.set_stock_entry_type()
 	se.insert()