diff --git a/erpnext/controllers/subcontracting_controller.py b/erpnext/controllers/subcontracting_controller.py
index 7819fa5..8d67e30 100644
--- a/erpnext/controllers/subcontracting_controller.py
+++ b/erpnext/controllers/subcontracting_controller.py
@@ -100,7 +100,7 @@
 			and self._doc_before_save
 		):
 			for row in self._doc_before_save.get("items"):
-				item_dict[row.name] = (row.item_code, row.received_qty or row.qty)
+				item_dict[row.name] = (row.item_code, row.qty)
 
 		return item_dict
 
@@ -118,9 +118,7 @@
 
 		for row in self.items:
 			self.__reference_name.append(row.name)
-			if (row.name not in item_dict) or (row.item_code, row.received_qty or row.qty) != item_dict[
-				row.name
-			]:
+			if (row.name not in item_dict) or (row.item_code, row.qty) != item_dict[row.name]:
 				self.__changed_name.append(row.name)
 
 			if item_dict.get(row.name):
@@ -463,13 +461,12 @@
 
 	def __get_qty_based_on_material_transfer(self, item_row, transfer_item):
 		key = (item_row.item_code, item_row.get(self.subcontract_data.order_field))
-		item_qty = item_row.received_qty or item_row.qty
 
-		if self.qty_to_be_received.get(key) == item_qty:
+		if self.qty_to_be_received == item_row.qty:
 			return transfer_item.qty
 
 		if self.qty_to_be_received:
-			qty = (flt(item_qty) * flt(transfer_item.qty)) / flt(self.qty_to_be_received.get(key, 0))
+			qty = (flt(item_row.qty) * flt(transfer_item.qty)) / flt(self.qty_to_be_received.get(key, 0))
 			transfer_item.item_details.required_qty = transfer_item.qty
 
 			if transfer_item.serial_no or frappe.get_cached_value(
@@ -494,11 +491,7 @@
 				for bom_item in self.__get_materials_from_bom(
 					row.item_code, row.bom, row.get("include_exploded_items")
 				):
-					qty = (
-						flt(bom_item.qty_consumed_per_unit)
-						* flt(row.received_qty or row.qty)
-						* row.conversion_factor
-					)
+					qty = flt(bom_item.qty_consumed_per_unit) * flt(row.qty) * row.conversion_factor
 					bom_item.main_item_code = row.item_code
 					self.__update_reserve_warehouse(bom_item, row)
 					self.__set_alternative_item(bom_item)
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
index c7f592b..bce5360 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
@@ -58,7 +58,6 @@
 	def before_validate(self):
 		super(SubcontractingReceipt, self).before_validate()
 		self.set_items_bom()
-		self.set_received_qty()
 		self.set_items_cost_center()
 		self.set_items_expense_account()
 
@@ -213,10 +212,6 @@
 						"bom",
 					)
 
-	def set_received_qty(self):
-		for item in self.items:
-			item.received_qty = flt(item.qty) + flt(item.rejected_qty)
-
 	def set_items_cost_center(self):
 		if self.company:
 			cost_center = frappe.get_cached_value("Company", self.company, "cost_center")
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
index ca72ddf..72ed4d4 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py
@@ -515,17 +515,18 @@
 		scr.items[0].rejected_qty = 3
 		scr.save()
 
-		# consumed_qty should be ((received_qty) * (transfered_qty / qty)) = ((5 + 3) * (20 / 10)) = 16
-		self.assertEqual(scr.supplied_items[0].consumed_qty, 16)
+		# consumed_qty should be (accepted_qty * (transfered_qty / qty)) = (5 * (20 / 10)) = 10
+		self.assertEqual(scr.supplied_items[0].consumed_qty, 10)
 
 		# Set Backflush Based On as "BOM"
 		set_backflush_based_on("BOM")
 
+		scr.items[0].qty = 6  # Accepted Qty
 		scr.items[0].rejected_qty = 4
 		scr.save()
 
-		# consumed_qty should be ((received_qty) * (qty_consumed_per_unit)) = ((5 + 4) * (1)) = 9
-		self.assertEqual(scr.supplied_items[0].consumed_qty, 9)
+		# consumed_qty should be (accepted_qty * qty_consumed_per_unit) = (6 * 1) = 6
+		self.assertEqual(scr.supplied_items[0].consumed_qty, 6)
 
 
 def make_return_subcontracting_receipt(**args):