fix: Faulty Gl Entry for Asset LCVs (#26803)
* fix: Faulty Gl Entry for Asset LCVs
- Both Gl entries were crediting in their respective accounts
- Asset Account must be debited into
* fix: Use keyword arguments instead of positional for better readability
* chore: Test for LCV for draft asset created via Purchase Receipt
diff --git a/erpnext/stock/doctype/landed_cost_voucher/test_landed_cost_voucher.py b/erpnext/stock/doctype/landed_cost_voucher/test_landed_cost_voucher.py
index 32b08f6..128a2ab 100644
--- a/erpnext/stock/doctype/landed_cost_voucher/test_landed_cost_voucher.py
+++ b/erpnext/stock/doctype/landed_cost_voucher/test_landed_cost_voucher.py
@@ -11,6 +11,7 @@
from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
from erpnext.accounts.doctype.account.test_account import get_inventory_account
from erpnext.accounts.doctype.account.test_account import create_account
+from erpnext.assets.doctype.asset.test_asset import create_asset_category, create_fixed_asset_item
class TestLandedCostVoucher(unittest.TestCase):
def test_landed_cost_voucher(self):
@@ -250,6 +251,38 @@
self.assertEqual(entry.credit, amounts[0])
self.assertEqual(entry.credit_in_account_currency, amounts[1])
+ def test_asset_lcv(self):
+ "Check if LCV for an Asset updates the Assets Gross Purchase Amount correctly."
+ if not frappe.db.exists("Asset Category", "Computers"):
+ create_asset_category()
+
+ if not frappe.db.exists("Item", "Macbook Pro"):
+ create_fixed_asset_item()
+
+ pr = make_purchase_receipt(item_code="Macbook Pro", qty=1, rate=50000)
+
+ # check if draft asset was created
+ assets = frappe.db.get_all('Asset', filters={'purchase_receipt': pr.name})
+ self.assertEqual(len(assets), 1)
+
+ frappe.db.set_value("Company", pr.company, "capital_work_in_progress_account", "CWIP Account - _TC")
+ lcv = make_landed_cost_voucher(
+ company = pr.company,
+ receipt_document_type = "Purchase Receipt",
+ receipt_document=pr.name,
+ charges=80,
+ expense_account="Expenses Included In Valuation - _TC")
+
+ lcv.save()
+ lcv.submit()
+
+ # lcv updates amount in draft asset
+ self.assertEqual(frappe.db.get_value("Asset", assets[0].name, "gross_purchase_amount"), 50080)
+
+ # tear down
+ lcv.cancel()
+ pr.cancel()
+
def make_landed_cost_voucher(** args):
args = frappe._dict(args)
ref_doc = frappe.get_doc(args.receipt_document_type, args.receipt_document)
@@ -268,7 +301,7 @@
lcv.set("taxes", [{
"description": "Shipping Charges",
- "expense_account": "Expenses Included In Valuation - TCP1",
+ "expense_account": args.expense_account or "Expenses Included In Valuation - TCP1",
"amount": args.charges
}])
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 26ea11e..96e14ef 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -286,8 +286,16 @@
and warehouse_account_name == supplier_warehouse_account:
continue
- self.add_gl_entry(gl_entries, warehouse_account_name, d.cost_center, stock_value_diff, 0.0, remarks,
- stock_rbnb, account_currency=warehouse_account_currency, item=d)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=warehouse_account_name,
+ cost_center=d.cost_center,
+ debit=stock_value_diff,
+ credit=0.0,
+ remarks=remarks,
+ against_account=stock_rbnb,
+ account_currency=warehouse_account_currency,
+ item=d)
# GL Entry for from warehouse or Stock Received but not billed
# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
@@ -300,9 +308,17 @@
account = warehouse_account[d.from_warehouse]['account'] \
if d.from_warehouse else stock_rbnb
- self.add_gl_entry(gl_entries, account, d.cost_center,
- -1 * flt(d.base_net_amount, d.precision("base_net_amount")), 0.0, remarks, warehouse_account_name,
- debit_in_account_currency=-1 * credit_amount, account_currency=credit_currency, item=d)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=account,
+ cost_center=d.cost_center,
+ debit=-1 * flt(d.base_net_amount, d.precision("base_net_amount")),
+ credit=0.0,
+ remarks=remarks,
+ against_account=warehouse_account_name,
+ debit_in_account_currency=-1 * credit_amount,
+ account_currency=credit_currency,
+ item=d)
# Amount added through landed-cos-voucher
if d.landed_cost_voucher_amount and landed_cost_entries:
@@ -311,14 +327,31 @@
credit_amount = (flt(amount["base_amount"]) if (amount["base_amount"] or
account_currency!=self.company_currency) else flt(amount["amount"]))
- self.add_gl_entry(gl_entries, account, d.cost_center, 0.0, credit_amount, remarks,
- warehouse_account_name, credit_in_account_currency=flt(amount["amount"]),
- account_currency=account_currency, project=d.project, item=d)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=account,
+ cost_center=d.cost_center,
+ debit=0.0,
+ credit=credit_amount,
+ remarks=remarks,
+ against_account=warehouse_account_name,
+ credit_in_account_currency=flt(amount["amount"]),
+ account_currency=account_currency,
+ project=d.project,
+ item=d)
# sub-contracting warehouse
if flt(d.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
- self.add_gl_entry(gl_entries, supplier_warehouse_account, d.cost_center, 0.0, flt(d.rm_supp_cost),
- remarks, warehouse_account_name, account_currency=supplier_warehouse_account_currency, item=d)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=supplier_warehouse_account,
+ cost_center=d.cost_center,
+ debit=0.0,
+ credit=flt(d.rm_supp_cost),
+ remarks=remarks,
+ against_account=warehouse_account_name,
+ account_currency=supplier_warehouse_account_currency,
+ item=d)
# divisional loss adjustment
valuation_amount_as_per_doc = flt(d.base_net_amount, d.precision("base_net_amount")) + \
@@ -335,8 +368,17 @@
cost_center = d.cost_center or frappe.get_cached_value("Company", self.company, "cost_center")
- self.add_gl_entry(gl_entries, loss_account, cost_center, divisional_loss, 0.0, remarks,
- warehouse_account_name, account_currency=credit_currency, project=d.project, item=d)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=loss_account,
+ cost_center=cost_center,
+ debit=divisional_loss,
+ credit=0.0,
+ remarks=remarks,
+ against_account=warehouse_account_name,
+ account_currency=credit_currency,
+ project=d.project,
+ item=d)
elif d.warehouse not in warehouse_with_no_account or \
d.rejected_warehouse not in warehouse_with_no_account:
@@ -347,12 +389,30 @@
debit_currency = get_account_currency(d.expense_account)
remarks = self.get("remarks") or _("Accounting Entry for Service")
- self.add_gl_entry(gl_entries, service_received_but_not_billed_account, d.cost_center, 0.0, d.amount,
- remarks, d.expense_account, account_currency=credit_currency, project=d.project,
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=service_received_but_not_billed_account,
+ cost_center=d.cost_center,
+ debit=0.0,
+ credit=d.amount,
+ remarks=remarks,
+ against_account=d.expense_account,
+ account_currency=credit_currency,
+ project=d.project,
voucher_detail_no=d.name, item=d)
- self.add_gl_entry(gl_entries, d.expense_account, d.cost_center, d.amount, 0.0, remarks, service_received_but_not_billed_account,
- account_currency = debit_currency, project=d.project, voucher_detail_no=d.name, item=d)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=d.expense_account,
+ cost_center=d.cost_center,
+ debit=d.amount,
+ credit=0.0,
+ remarks=remarks,
+ against_account=service_received_but_not_billed_account,
+ account_currency = debit_currency,
+ project=d.project,
+ voucher_detail_no=d.name,
+ item=d)
if warehouse_with_no_account:
frappe.msgprint(_("No accounting entries for the following warehouses") + ": \n" +
@@ -402,8 +462,15 @@
applicable_amount = negative_expense_to_be_booked * (valuation_tax[tax.name] / total_valuation_amount)
amount_including_divisional_loss -= applicable_amount
- self.add_gl_entry(gl_entries, account, tax.cost_center, 0.0, applicable_amount, self.remarks or _("Accounting Entry for Stock"),
- against_account, item=tax)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=account,
+ cost_center=tax.cost_center,
+ debit=0.0,
+ credit=applicable_amount,
+ remarks=self.remarks or _("Accounting Entry for Stock"),
+ against_account=against_account,
+ item=tax)
i += 1
@@ -456,15 +523,31 @@
# debit cwip account
debit_in_account_currency = (base_asset_amount
if cwip_account_currency == self.company_currency else asset_amount)
- self.add_gl_entry(gl_entries, cwip_account, item.cost_center, base_asset_amount, 0.0, remarks,
- arbnb_account, debit_in_account_currency=debit_in_account_currency, item=item)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=cwip_account,
+ cost_center=item.cost_center,
+ debit=base_asset_amount,
+ credit=0.0,
+ remarks=remarks,
+ against_account=arbnb_account,
+ debit_in_account_currency=debit_in_account_currency,
+ item=item)
asset_rbnb_currency = get_account_currency(arbnb_account)
# credit arbnb account
credit_in_account_currency = (base_asset_amount
if asset_rbnb_currency == self.company_currency else asset_amount)
- self.add_gl_entry(gl_entries, arbnb_account, item.cost_center, 0.0, base_asset_amount, remarks,
- cwip_account, credit_in_account_currency=credit_in_account_currency, item=item)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=arbnb_account,
+ cost_center=item.cost_center,
+ debit=0.0,
+ credit=base_asset_amount,
+ remarks=remarks,
+ against_account=cwip_account,
+ credit_in_account_currency=credit_in_account_currency,
+ item=item)
def add_lcv_gl_entries(self, item, gl_entries):
expenses_included_in_asset_valuation = self.get_company_default("expenses_included_in_asset_valuation")
@@ -477,11 +560,27 @@
remarks = self.get("remarks") or _("Accounting Entry for Stock")
- self.add_gl_entry(gl_entries, expenses_included_in_asset_valuation, item.cost_center, 0.0, flt(item.landed_cost_voucher_amount),
- remarks, asset_account, project=item.project, item=item)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=expenses_included_in_asset_valuation,
+ cost_center=item.cost_center,
+ debit=0.0,
+ credit=flt(item.landed_cost_voucher_amount),
+ remarks=remarks,
+ against_account=asset_account,
+ project=item.project,
+ item=item)
- self.add_gl_entry(gl_entries, asset_account, item.cost_center, 0.0, flt(item.landed_cost_voucher_amount),
- remarks, expenses_included_in_asset_valuation, project=item.project, item=item)
+ self.add_gl_entry(
+ gl_entries=gl_entries,
+ account=asset_account,
+ cost_center=item.cost_center,
+ debit=flt(item.landed_cost_voucher_amount),
+ credit=0.0,
+ remarks=remarks,
+ against_account=expenses_included_in_asset_valuation,
+ project=item.project,
+ item=item)
def update_assets(self, item, valuation_rate):
assets = frappe.db.get_all('Asset',