fix: Test Cases
diff --git a/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py b/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
index 594b4d4..8083b21 100644
--- a/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
+++ b/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
@@ -3,7 +3,7 @@
 # For license information, please see license.txt
 
 from __future__ import unicode_literals
-import frappe, json
+import frappe, json, erpnext
 from frappe import _
 from frappe.utils import flt, getdate, nowdate, add_days
 from erpnext.controllers.accounts_controller import AccountsController
@@ -134,16 +134,19 @@
 		je.append("accounts", {
 			"account": self.bank_account,
 			"debit_in_account_currency": flt(self.total_amount) - flt(self.bank_charges),
+			"cost_center": erpnext.get_default_cost_center(self.company)
 		})
 
 		je.append("accounts", {
 			"account": self.bank_charges_account,
-			"debit_in_account_currency": flt(self.bank_charges)
+			"debit_in_account_currency": flt(self.bank_charges),
+			"cost_center": erpnext.get_default_cost_center(self.company)
 		})
 
 		je.append("accounts", {
 			"account": self.short_term_loan,
 			"credit_in_account_currency": flt(self.total_amount),
+			"cost_center": erpnext.get_default_cost_center(self.company),
 			"reference_type": "Invoice Discounting",
 			"reference_name": self.name
 		})
@@ -151,6 +154,7 @@
 			je.append("accounts", {
 				"account": self.accounts_receivable_discounted,
 				"debit_in_account_currency": flt(d.outstanding_amount),
+				"cost_center": erpnext.get_default_cost_center(self.company),
 				"reference_type": "Invoice Discounting",
 				"reference_name": self.name,
 				"party_type": "Customer",
@@ -160,6 +164,7 @@
 			je.append("accounts", {
 				"account": self.accounts_receivable_credit,
 				"credit_in_account_currency": flt(d.outstanding_amount),
+				"cost_center": erpnext.get_default_cost_center(self.company),
 				"reference_type": "Invoice Discounting",
 				"reference_name": self.name,
 				"party_type": "Customer",
@@ -177,13 +182,15 @@
 		je.append("accounts", {
 			"account": self.short_term_loan,
 			"debit_in_account_currency": flt(self.total_amount),
+			"cost_center": erpnext.get_default_cost_center(self.company),
 			"reference_type": "Invoice Discounting",
 			"reference_name": self.name,
 		})
 
 		je.append("accounts", {
 			"account": self.bank_account,
-			"credit_in_account_currency": flt(self.total_amount)
+			"credit_in_account_currency": flt(self.total_amount),
+			"cost_center": erpnext.get_default_cost_center(self.company)
 		})
 
 		if getdate(self.loan_end_date) > getdate(nowdate()):
@@ -193,6 +200,7 @@
 					je.append("accounts", {
 						"account": self.accounts_receivable_discounted,
 						"credit_in_account_currency": flt(outstanding_amount),
+						"cost_center": erpnext.get_default_cost_center(self.company),
 						"reference_type": "Invoice Discounting",
 						"reference_name": self.name,
 						"party_type": "Customer",
@@ -202,6 +210,7 @@
 					je.append("accounts", {
 						"account": self.accounts_receivable_unpaid,
 						"debit_in_account_currency": flt(outstanding_amount),
+						"cost_center": erpnext.get_default_cost_center(self.company),
 						"reference_type": "Invoice Discounting",
 						"reference_name": self.name,
 						"party_type": "Customer",
diff --git a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
index f61d27a..4019815 100644
--- a/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
@@ -822,7 +822,7 @@
 			"Creditors - _TC": {
 				"cost_center": cost_center
 			},
-			"Cost of Goods Sold - _TC": {
+			"_Test Account Cost for Goods Sold - _TC": {
 				"cost_center": cost_center
 			}
 		}
diff --git a/erpnext/assets/doctype/asset/depreciation.py b/erpnext/assets/doctype/asset/depreciation.py
index c50211e..b7ebb47 100644
--- a/erpnext/assets/doctype/asset/depreciation.py
+++ b/erpnext/assets/doctype/asset/depreciation.py
@@ -3,7 +3,7 @@
 # For license information, please see license.txt
 
 from __future__ import unicode_literals
-import frappe
+import frappe, erpnext
 from frappe import _
 from frappe.utils import flt, today, getdate, cint
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import get_checks_for_pl_and_bs_accounts
@@ -197,12 +197,14 @@
 		{
 			"account": fixed_asset_account,
 			"credit_in_account_currency": asset.gross_purchase_amount,
-			"credit": asset.gross_purchase_amount
+			"credit": asset.gross_purchase_amount,
+			"cost_center": depreciation_cost_center
 		},
 		{
 			"account": accumulated_depr_account,
 			"debit_in_account_currency": accumulated_depr_amount,
-			"debit": accumulated_depr_amount
+			"debit": accumulated_depr_amount,
+			"cost_center": depreciation_cost_center
 		}
 	]
 
diff --git a/erpnext/buying/report/procurement_tracker/test_procurement_tracker.py b/erpnext/buying/report/procurement_tracker/test_procurement_tracker.py
index bebf0cc..acec4c8 100644
--- a/erpnext/buying/report/procurement_tracker/test_procurement_tracker.py
+++ b/erpnext/buying/report/procurement_tracker/test_procurement_tracker.py
@@ -39,6 +39,7 @@
 		po.get("items")[0].cost_center = "_Test Cost Center - _TC"
 		po.submit()
 		pr = make_purchase_receipt(po.name)
+		pr.get("items")[0].cost_center = "_Test Cost Center - _TC"
 		pr.submit()
 		frappe.db.commit()
 		date_obj = datetime.date(datetime.now())
diff --git a/erpnext/hr/doctype/employee_advance/employee_advance.py b/erpnext/hr/doctype/employee_advance/employee_advance.py
index db39eff..c5a9fce 100644
--- a/erpnext/hr/doctype/employee_advance/employee_advance.py
+++ b/erpnext/hr/doctype/employee_advance/employee_advance.py
@@ -119,12 +119,14 @@
 		"reference_type": "Employee Advance",
 		"reference_name": doc.name,
 		"party_type": "Employee",
+		"cost_center": erpnext.get_default_cost_center(doc.company),
 		"party": doc.employee,
 		"is_advance": "Yes"
 	})
 
 	je.append("accounts", {
 		"account": payment_account.account,
+		"cost_center": erpnext.get_default_cost_center(doc.company),
 		"credit_in_account_currency": flt(doc.advance_amount),
 		"account_currency": payment_account.account_currency,
 		"account_type": payment_account.account_type
diff --git a/erpnext/hr/doctype/expense_claim/expense_claim.py b/erpnext/hr/doctype/expense_claim/expense_claim.py
index ea469b8..87bfbd1 100644
--- a/erpnext/hr/doctype/expense_claim/expense_claim.py
+++ b/erpnext/hr/doctype/expense_claim/expense_claim.py
@@ -295,7 +295,7 @@
 	je = frappe.new_doc("Journal Entry")
 	je.voucher_type = 'Bank Entry'
 	je.company = expense_claim.company
-	je.remark = 'Payment against Expense Claim: ' + dn;
+	je.remark = 'Payment against Expense Claim: ' + dn
 
 	je.append("accounts", {
 		"account": expense_claim.payable_account,
@@ -303,6 +303,7 @@
 		"reference_type": "Expense Claim",
 		"party_type": "Employee",
 		"party": expense_claim.employee,
+		"cost_center": erpnext.get_default_cost_center(expense_claim.company),
 		"reference_name": expense_claim.name
 	})
 
@@ -313,6 +314,7 @@
 		"reference_name": expense_claim.name,
 		"balance": default_bank_cash_account.balance,
 		"account_currency": default_bank_cash_account.account_currency,
+		"cost_center": erpnext.get_default_cost_center(expense_claim.company),
 		"account_type": default_bank_cash_account.account_type
 	})
 
diff --git a/erpnext/stock/doctype/delivery_note/test_delivery_note.py b/erpnext/stock/doctype/delivery_note/test_delivery_note.py
index 2e38e8f..4b04a0a 100644
--- a/erpnext/stock/doctype/delivery_note/test_delivery_note.py
+++ b/erpnext/stock/doctype/delivery_note/test_delivery_note.py
@@ -565,7 +565,7 @@
 		for i, gle in enumerate(gl_entries):
 			self.assertEqual(expected_values[gle.account]["cost_center"], gle.cost_center)
 
-	def test_delivery_note_without_cost_center(self):
+	def test_delivery_note_cost_center_with_balance_sheet_account(self):
 		cost_center = "Main - TCP1"
 
 		company = frappe.db.get_value('Warehouse', 'Stores - TCP1', 'company')
@@ -575,7 +575,11 @@
 		make_stock_entry(target="Stores - TCP1", qty=5, basic_rate=100)
 
 		stock_in_hand_account = get_inventory_account('_Test Company with perpetual inventory')
-		dn = create_delivery_note(company='_Test Company with perpetual inventory', warehouse='Stores - TCP1', cost_center = 'Main - TCP1', expense_account = "Cost of Goods Sold - TCP1")
+		dn = create_delivery_note(company='_Test Company with perpetual inventory', warehouse='Stores - TCP1', cost_center = 'Main - TCP1', expense_account = "Cost of Goods Sold - TCP1",
+			do_not_submit=1)
+
+		dn.get('items')[0].cost_center = None
+		dn.submit()
 
 		gl_entries = get_gl_entries("Delivery Note", dn.name)
 
@@ -585,7 +589,7 @@
 				"cost_center": cost_center
 			},
 			stock_in_hand_account: {
-				"cost_center": None
+				"cost_center": cost_center
 			}
 		}
 		for i, gle in enumerate(gl_entries):
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 53f8b47..d97b9e8 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -432,7 +432,7 @@
 		for i, gle in enumerate(gl_entries):
 			self.assertEqual(expected_values[gle.account]["cost_center"], gle.cost_center)
 
-	def test_purchase_receipt_without_cost_center(self):
+	def test_purchase_receipt_cost_center_with_balance_sheet_account(self):
 		if not frappe.db.exists('Location', 'Test Location'):
 			frappe.get_doc({
 				'doctype': 'Location',
@@ -444,13 +444,14 @@
 		gl_entries = get_gl_entries("Purchase Receipt", pr.name)
 
 		self.assertTrue(gl_entries)
+		cost_center = pr.get('items')[0].cost_center
 
 		expected_values = {
 			"Stock Received But Not Billed - TCP1": {
-				"cost_center": None
+				"cost_center": cost_center
 			},
 			stock_in_hand_account: {
-				"cost_center": None
+				"cost_center": cost_center
 			}
 		}
 		for i, gle in enumerate(gl_entries):