Merge pull request #39584 from GursheenK/provisional-accounting-reverse-amt
fix: use receipt amount for reverse provisional entry
diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index e74807e..8dfd69f 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -1025,9 +1025,14 @@
if provisional_accounting_for_non_stock_items:
if item.purchase_receipt:
- provisional_account = frappe.db.get_value(
- "Purchase Receipt Item", item.pr_detail, "provisional_expense_account"
- ) or self.get_company_default("default_provisional_account")
+ provisional_account, pr_qty, pr_base_rate = frappe.get_cached_value(
+ "Purchase Receipt Item",
+ item.pr_detail,
+ ["provisional_expense_account", "qty", "base_rate"],
+ )
+ provisional_account = provisional_account or self.get_company_default(
+ "default_provisional_account"
+ )
purchase_receipt_doc = purchase_receipt_doc_map.get(item.purchase_receipt)
if not purchase_receipt_doc:
@@ -1044,13 +1049,18 @@
"voucher_detail_no": item.pr_detail,
"account": provisional_account,
},
- ["name"],
+ "name",
)
if expense_booked_in_pr:
# Intentionally passing purchase invoice item to handle partial billing
purchase_receipt_doc.add_provisional_gl_entry(
- item, gl_entries, self.posting_date, provisional_account, reverse=1
+ item,
+ gl_entries,
+ self.posting_date,
+ provisional_account,
+ reverse=1,
+ item_amount=(min(item.qty, pr_qty) * pr_base_rate),
)
if not self.is_internal_transfer():
diff --git a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
index 5da6f8b..72c50ed 100644
--- a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
@@ -1539,18 +1539,7 @@
self.assertEqual(payment_entry.taxes[0].allocated_amount, 0)
def test_provisional_accounting_entry(self):
- create_item("_Test Non Stock Item", is_stock_item=0)
-
- 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()
+ setup_provisional_accounting()
pr = make_purchase_receipt(
item_code="_Test Non Stock Item", posting_date=add_days(nowdate(), -2)
@@ -1594,8 +1583,97 @@
self, pr.name, expected_gle_for_purchase_receipt_post_pi_cancel, pr.posting_date
)
- company.enable_provisional_accounting_for_non_stock_items = 0
- company.save()
+ toggle_provisional_accounting_setting()
+
+ def test_provisional_accounting_entry_for_over_billing(self):
+ setup_provisional_accounting()
+
+ # Configure Buying Settings to allow rate change
+ frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
+
+ # Create PR: rate = 1000, qty = 5
+ pr = make_purchase_receipt(
+ item_code="_Test Non Stock Item", rate=1000, posting_date=add_days(nowdate(), -2)
+ )
+
+ # Overbill PR: rate = 2000, qty = 10
+ pi = create_purchase_invoice_from_receipt(pr.name)
+ pi.set_posting_time = 1
+ pi.posting_date = add_days(pr.posting_date, -1)
+ pi.items[0].qty = 10
+ pi.items[0].rate = 2000
+ pi.items[0].expense_account = "Cost of Goods Sold - _TC"
+ pi.save()
+ pi.submit()
+
+ expected_gle = [
+ ["Cost of Goods Sold - _TC", 20000, 0, add_days(pr.posting_date, -1)],
+ ["Creditors - _TC", 0, 20000, add_days(pr.posting_date, -1)],
+ ]
+
+ check_gl_entries(self, pi.name, expected_gle, pi.posting_date)
+
+ expected_gle_for_purchase_receipt = [
+ ["Provision Account - _TC", 5000, 0, pr.posting_date],
+ ["_Test Account Cost for Goods Sold - _TC", 0, 5000, pr.posting_date],
+ ["Provision Account - _TC", 0, 5000, pi.posting_date],
+ ["_Test Account Cost for Goods Sold - _TC", 5000, 0, pi.posting_date],
+ ]
+
+ check_gl_entries(self, pr.name, expected_gle_for_purchase_receipt, pr.posting_date)
+
+ # Cancel purchase invoice to check reverse provisional entry cancellation
+ pi.cancel()
+
+ expected_gle_for_purchase_receipt_post_pi_cancel = [
+ ["Provision Account - _TC", 0, 5000, pi.posting_date],
+ ["_Test Account Cost for Goods Sold - _TC", 5000, 0, pi.posting_date],
+ ]
+
+ check_gl_entries(
+ self, pr.name, expected_gle_for_purchase_receipt_post_pi_cancel, pr.posting_date
+ )
+
+ toggle_provisional_accounting_setting()
+
+ def test_provisional_accounting_entry_for_partial_billing(self):
+ setup_provisional_accounting()
+
+ # Configure Buying Settings to allow rate change
+ frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
+
+ # Create PR: rate = 1000, qty = 5
+ pr = make_purchase_receipt(
+ item_code="_Test Non Stock Item", rate=1000, posting_date=add_days(nowdate(), -2)
+ )
+
+ # Partially bill PR: rate = 500, qty = 2
+ pi = create_purchase_invoice_from_receipt(pr.name)
+ pi.set_posting_time = 1
+ pi.posting_date = add_days(pr.posting_date, -1)
+ pi.items[0].qty = 2
+ pi.items[0].rate = 500
+ pi.items[0].expense_account = "Cost of Goods Sold - _TC"
+ pi.save()
+ pi.submit()
+
+ expected_gle = [
+ ["Cost of Goods Sold - _TC", 1000, 0, add_days(pr.posting_date, -1)],
+ ["Creditors - _TC", 0, 1000, add_days(pr.posting_date, -1)],
+ ]
+
+ check_gl_entries(self, pi.name, expected_gle, pi.posting_date)
+
+ expected_gle_for_purchase_receipt = [
+ ["Provision Account - _TC", 5000, 0, pr.posting_date],
+ ["_Test Account Cost for Goods Sold - _TC", 0, 5000, pr.posting_date],
+ ["Provision Account - _TC", 0, 1000, pi.posting_date],
+ ["_Test Account Cost for Goods Sold - _TC", 1000, 0, pi.posting_date],
+ ]
+
+ check_gl_entries(self, pr.name, expected_gle_for_purchase_receipt, pr.posting_date)
+
+ toggle_provisional_accounting_setting()
def test_adjust_incoming_rate(self):
frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
@@ -2274,4 +2352,26 @@
return pi
+def setup_provisional_accounting(**args):
+ args = frappe._dict(args)
+ create_item("_Test Non Stock Item", is_stock_item=0)
+ company = args.company or "_Test Company"
+ provisional_account = create_account(
+ account_name=args.account_name or "Provision Account",
+ parent_account=args.parent_account or "Current Liabilities - _TC",
+ company=company,
+ )
+ toggle_provisional_accounting_setting(
+ enable=1, company=company, provisional_account=provisional_account
+ )
+
+
+def toggle_provisional_accounting_setting(**args):
+ args = frappe._dict(args)
+ company = frappe.get_doc("Company", args.company or "_Test Company")
+ company.enable_provisional_accounting_for_non_stock_items = args.enable or 0
+ company.default_provisional_account = args.provisional_account
+ company.save()
+
+
test_records = frappe.get_test_records("Purchase Invoice")
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 1e2d8eb..2eec58f 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -729,16 +729,19 @@
)
def add_provisional_gl_entry(
- self, item, gl_entries, posting_date, provisional_account, reverse=0
+ self, item, gl_entries, posting_date, provisional_account, reverse=0, item_amount=None
):
credit_currency = get_account_currency(provisional_account)
expense_account = item.expense_account
debit_currency = get_account_currency(item.expense_account)
remarks = self.get("remarks") or _("Accounting Entry for Service")
multiplication_factor = 1
+ amount = item.base_amount
if reverse:
multiplication_factor = -1
+ # Post reverse entry for previously posted amount
+ amount = item_amount
expense_account = frappe.db.get_value(
"Purchase Receipt Item", {"name": item.get("pr_detail")}, ["expense_account"]
)
@@ -748,7 +751,7 @@
account=provisional_account,
cost_center=item.cost_center,
debit=0.0,
- credit=multiplication_factor * item.base_amount,
+ credit=multiplication_factor * amount,
remarks=remarks,
against_account=expense_account,
account_currency=credit_currency,
@@ -762,7 +765,7 @@
gl_entries=gl_entries,
account=expense_account,
cost_center=item.cost_center,
- debit=multiplication_factor * item.base_amount,
+ debit=multiplication_factor * amount,
credit=0.0,
remarks=remarks,
against_account=provisional_account,