diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index adc30e2..914c9be 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -372,7 +372,7 @@
 			if flt(item.base_net_amount):
 				account_currency = get_account_currency(item.expense_account)
 
-				if self.update_stock and self.auto_accounting_for_stock:
+				if self.update_stock and self.auto_accounting_for_stock and item.item_code in stock_items:
 					val_rate_db_precision = 6 if cint(item.precision("valuation_rate")) <= 6 else 9
 
 					# warehouse account