diff --git a/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json b/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
index 6f8e219..eff5df5 100755
--- a/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
+++ b/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
@@ -1320,6 +1320,34 @@
    "bold": 0, 
    "collapsible": 0, 
    "columns": 0, 
+   "fieldname": "is_sample_item", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Sample Item", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "brand", 
    "fieldtype": "Data", 
    "hidden": 1, 
@@ -1788,7 +1816,7 @@
  "issingle": 0, 
  "istable": 1, 
  "max_attachments": 0, 
- "modified": "2016-11-16 16:04:52.465169", 
+ "modified": "2017-02-06 17:05:03.737297", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Purchase Invoice Item", 
diff --git a/erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json b/erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json
index 944230b..c36f001 100644
--- a/erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json
+++ b/erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json
@@ -1386,6 +1386,34 @@
    "bold": 0, 
    "collapsible": 0, 
    "columns": 0, 
+   "fieldname": "is_sample_item", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Sample Item", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "serial_no", 
    "fieldtype": "Small Text", 
    "hidden": 0, 
@@ -1882,7 +1910,7 @@
  "issingle": 0, 
  "istable": 1, 
  "max_attachments": 0, 
- "modified": "2016-11-16 16:04:02.438952", 
+ "modified": "2017-02-06 17:01:16.812686", 
  "modified_by": "Administrator", 
  "module": "Accounts", 
  "name": "Sales Invoice Item", 
diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
index 9a3d82e..6e3047c 100644
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -53,9 +53,15 @@
 						
 						self.check_expense_account(item_row)
 
-						if not sle.stock_value_difference:
-							self.update_stock_ledger_entries(sle)
-							self.validate_negative_stock(sle)
+						# If item is not a sample item 
+						# and ( valuation rate not mentioned in an incoming entry
+						# or incoming entry not found while delivering the item), 
+						# try to pick valuation rate from previous sle or Item master and update in SLE
+						# Otherwise, throw an exception
+						
+						if not sle.stock_value_difference and sle.voucher_type != "Stock Reconciliation" \
+							and not item_row.get("is_sample_item"):
+							sle = self.update_stock_ledger_entries(sle)
 
 						gl_list.append(self.get_gl_dict({
 							"account": warehouse_account[sle.warehouse]["name"],
@@ -90,18 +96,23 @@
 	def update_stock_ledger_entries(self, sle):
 		sle.valuation_rate = get_valuation_rate(sle.item_code, sle.warehouse, 
 			sle.voucher_type, sle.voucher_no)
+
 		sle.stock_value = flt(sle.qty_after_transaction) * flt(sle.valuation_rate)
-		sle.stock_value_difference = sle.stock_value
+		sle.stock_value_difference = flt(sle.actual_qty) * flt(sle.valuation_rate)
+		
 		if sle.name:
-			frappe.db.sql(""" update `tabStock Ledger Entry` set stock_value = %(stock_value)s,
-				valuation_rate = %(valuation_rate)s, stock_value_difference = %(stock_value_difference)s 
-				where name = %(name)s""", (sle))
-
-	def validate_negative_stock(self, sle):
-		if sle.qty_after_transaction < 0 and sle.actual_qty < 0:
-			frappe.throw(_("Valuation rate not found for the Item {0}, which is required to do accounting entries (for booking expenses). Please create an incoming stock transaction or mention valuation rate in Item record, and then try submiting {1} {2}")
-			.format(sle.item_code, sle.voucher_type, sle.voucher_no))
-
+			frappe.db.sql("""
+				update 
+					`tabStock Ledger Entry` 
+				set 
+					stock_value = %(stock_value)s,
+					valuation_rate = %(valuation_rate)s, 
+					stock_value_difference = %(stock_value_difference)s 
+				where 
+					name = %(name)s""", (sle))
+					
+		return sle
+					
 	def get_voucher_details(self, default_expense_account, default_cost_center, sle_map):
 		if self.doctype == "Stock Reconciliation":
 			return [frappe._dict({ "name": voucher_detail_no, "expense_account": default_expense_account,
@@ -149,11 +160,20 @@
 
 	def get_stock_ledger_details(self):
 		stock_ledger = {}
-		for sle in frappe.db.sql("""select name, warehouse, stock_value_difference,
-			voucher_detail_no, item_code, posting_date, posting_time, actual_qty, qty_after_transaction
-			from `tabStock Ledger Entry` where voucher_type=%s and voucher_no=%s""",
-			(self.doctype, self.name), as_dict=True):
+		stock_ledger_entries = frappe.db.sql("""
+			select 
+				name, warehouse, stock_value_difference, valuation_rate
+				voucher_detail_no, item_code, posting_date, posting_time, 
+				actual_qty, qty_after_transaction, voucher_type, voucher_no
+			from
+				`tabStock Ledger Entry`
+			where
+				voucher_type=%s and voucher_no=%s
+		""", (self.doctype, self.name), as_dict=True)
+			
+		for sle in stock_ledger_entries:
 				stock_ledger.setdefault(sle.voucher_detail_no, []).append(sle)
+
 		return stock_ledger
 
 	def make_adjustment_entry(self, expected_gle, voucher_obj):
diff --git a/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json b/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json
index e1ac06e..9108edd 100644
--- a/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json
+++ b/erpnext/stock/doctype/delivery_note_item/delivery_note_item.json
@@ -1481,6 +1481,34 @@
    "bold": 0, 
    "collapsible": 0, 
    "columns": 0, 
+   "fieldname": "is_sample_item", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Sample Item", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "against_sales_order", 
    "fieldtype": "Link", 
    "hidden": 0, 
@@ -1691,7 +1719,7 @@
  "issingle": 0, 
  "istable": 1, 
  "max_attachments": 0, 
- "modified": "2016-12-24 12:33:37.728117", 
+ "modified": "2017-02-06 17:00:24.354000", 
  "modified_by": "Administrator", 
  "module": "Stock", 
  "name": "Delivery Note Item", 
diff --git a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
index d8449f1..43e2f3b 100755
--- a/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
+++ b/erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
@@ -1579,6 +1579,34 @@
    "bold": 0, 
    "collapsible": 0, 
    "columns": 0, 
+   "fieldname": "is_sample_item", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Sample Item", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
    "fieldname": "bom", 
    "fieldtype": "Link", 
    "hidden": 0, 
@@ -1885,7 +1913,7 @@
  "issingle": 0, 
  "istable": 1, 
  "max_attachments": 0, 
- "modified": "2016-11-16 16:04:21.778869", 
+ "modified": "2017-02-06 17:04:23.305884", 
  "modified_by": "Administrator", 
  "module": "Stock", 
  "name": "Purchase Receipt Item", 
diff --git a/erpnext/stock/doctype/stock_entry_detail/stock_entry_detail.json b/erpnext/stock/doctype/stock_entry_detail/stock_entry_detail.json
index ed1843e..fadaeb0 100644
--- a/erpnext/stock/doctype/stock_entry_detail/stock_entry_detail.json
+++ b/erpnext/stock/doctype/stock_entry_detail/stock_entry_detail.json
@@ -10,6 +10,7 @@
  "doctype": "DocType", 
  "document_type": "Other", 
  "editable_grid": 1, 
+ "engine": "InnoDB", 
  "fields": [
   {
    "allow_on_submit": 0, 
@@ -23,6 +24,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Barcode", 
    "length": 0, 
    "no_copy": 0, 
@@ -50,6 +52,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -76,6 +79,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Source Warehouse", 
    "length": 0, 
    "no_copy": 0, 
@@ -105,6 +109,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -130,6 +135,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Target Warehouse", 
    "length": 0, 
    "no_copy": 0, 
@@ -159,6 +165,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -184,6 +191,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Item Code", 
    "length": 0, 
    "no_copy": 0, 
@@ -213,6 +221,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -238,6 +247,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Item Name", 
    "length": 0, 
    "no_copy": 0, 
@@ -264,6 +274,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Description", 
    "length": 0, 
    "no_copy": 0, 
@@ -291,6 +302,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Description", 
    "length": 0, 
    "no_copy": 0, 
@@ -321,6 +333,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -347,6 +360,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Image", 
    "length": 0, 
    "no_copy": 0, 
@@ -374,6 +388,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Image View", 
    "length": 0, 
    "no_copy": 0, 
@@ -402,6 +417,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Quantity and Rate", 
    "length": 0, 
    "no_copy": 0, 
@@ -420,7 +436,7 @@
    "allow_on_submit": 0, 
    "bold": 1, 
    "collapsible": 0, 
-   "columns": 1, 
+   "columns": 3, 
    "fieldname": "qty", 
    "fieldtype": "Float", 
    "hidden": 0, 
@@ -428,6 +444,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 1, 
+   "in_standard_filter": 0, 
    "label": "Qty", 
    "length": 0, 
    "no_copy": 0, 
@@ -448,14 +465,15 @@
    "allow_on_submit": 0, 
    "bold": 1, 
    "collapsible": 0, 
-   "columns": 2, 
+   "columns": 0, 
    "fieldname": "basic_rate", 
    "fieldtype": "Currency", 
    "hidden": 0, 
    "ignore_user_permissions": 0, 
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
-   "in_list_view": 1, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Basic Rate (as per Stock UOM)", 
    "length": 0, 
    "no_copy": 0, 
@@ -485,6 +503,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Basic Amount", 
    "length": 0, 
    "no_copy": 0, 
@@ -513,6 +532,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Additional Cost", 
    "length": 0, 
    "no_copy": 0, 
@@ -541,6 +561,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Amount", 
    "length": 0, 
    "no_copy": 0, 
@@ -570,6 +591,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Valuation Rate", 
    "length": 0, 
    "no_copy": 0, 
@@ -598,6 +620,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -623,6 +646,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "UOM", 
    "length": 0, 
    "no_copy": 0, 
@@ -652,6 +676,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Conversion Factor", 
    "length": 0, 
    "no_copy": 0, 
@@ -680,6 +705,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Stock UOM", 
    "length": 0, 
    "no_copy": 0, 
@@ -709,6 +735,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Qty as per Stock UOM", 
    "length": 0, 
    "no_copy": 0, 
@@ -737,6 +764,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Serial No / Batch", 
    "length": 0, 
    "no_copy": 0, 
@@ -763,6 +791,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Serial No", 
    "length": 0, 
    "no_copy": 1, 
@@ -791,6 +820,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -816,6 +846,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Batch No", 
    "length": 0, 
    "no_copy": 0, 
@@ -845,6 +876,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Accounting", 
    "length": 0, 
    "no_copy": 0, 
@@ -872,6 +904,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Difference Account", 
    "length": 0, 
    "no_copy": 0, 
@@ -899,6 +932,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -926,6 +960,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Cost Center", 
    "length": 0, 
    "no_copy": 0, 
@@ -953,6 +988,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "More Information", 
    "length": 0, 
    "no_copy": 0, 
@@ -968,6 +1004,34 @@
    "unique": 0
   }, 
   {
+   "allow_on_submit": 0, 
+   "bold": 0, 
+   "collapsible": 0, 
+   "columns": 0, 
+   "fieldname": "is_sample_item", 
+   "fieldtype": "Check", 
+   "hidden": 0, 
+   "ignore_user_permissions": 0, 
+   "ignore_xss_filter": 0, 
+   "in_filter": 0, 
+   "in_list_view": 0, 
+   "in_standard_filter": 0, 
+   "label": "Is Sample Item", 
+   "length": 0, 
+   "no_copy": 1, 
+   "permlevel": 0, 
+   "precision": "", 
+   "print_hide": 1, 
+   "print_hide_if_no_value": 0, 
+   "read_only": 0, 
+   "remember_last_selected_value": 0, 
+   "report_hide": 0, 
+   "reqd": 0, 
+   "search_index": 0, 
+   "set_only_once": 0, 
+   "unique": 0
+  }, 
+  {
    "allow_on_submit": 1, 
    "bold": 0, 
    "collapsible": 0, 
@@ -979,6 +1043,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 1, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Actual Qty (at source/target)", 
    "length": 0, 
    "no_copy": 1, 
@@ -1008,6 +1073,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "BOM No", 
    "length": 0, 
    "no_copy": 0, 
@@ -1035,6 +1101,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "length": 0, 
    "no_copy": 0, 
    "permlevel": 0, 
@@ -1061,6 +1128,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Material Request", 
    "length": 0, 
    "no_copy": 1, 
@@ -1088,6 +1156,7 @@
    "ignore_xss_filter": 0, 
    "in_filter": 0, 
    "in_list_view": 0, 
+   "in_standard_filter": 0, 
    "label": "Material Request Item", 
    "length": 0, 
    "no_copy": 1, 
@@ -1114,7 +1183,7 @@
  "issingle": 0, 
  "istable": 1, 
  "max_attachments": 0, 
- "modified": "2016-11-27 15:19:26.597414", 
+ "modified": "2017-02-06 17:08:06.841514", 
  "modified_by": "Administrator", 
  "module": "Stock", 
  "name": "Stock Entry Detail", 
diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index a4cc512..c387e0f 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -258,11 +258,17 @@
 
 			if not self.valuation_rate and actual_qty > 0:
 				self.valuation_rate = sle.incoming_rate
+				
+			# Get valuation rate from previous SLE or Item master, if item is not a sample item
+			if not self.valuation_rate and sle.voucher_detail_no:
+				ref_item_dt = sle.voucher_type + " Detail" if sle.voucher_type == "Stock Entry" else " Item"
+				
+				is_sample_item = frappe.db.get_value(ref_item_dt, sle.voucher_detail_no, "is_sample_item")
+					
+				if not is_sample_item:
+					self.valuation_rate = get_valuation_rate(sle.item_code, sle.warehouse, 
+						sle.voucher_type, sle.voucher_no, self.allow_zero_rate)
 		
-		if not self.valuation_rate:
-			self.valuation_rate = get_valuation_rate(sle.item_code, sle.warehouse, 
-				sle.voucher_type, sle.voucher_no, self.allow_zero_rate)
-
 	def get_fifo_values(self, sle):
 		incoming_rate = flt(sle.incoming_rate)
 		actual_qty = flt(sle.actual_qty)
@@ -287,7 +293,7 @@
 				if not self.stock_queue:
 					# Get valuation rate from last sle if exists or from valuation rate field in item master
 					_rate = get_valuation_rate(sle.item_code, sle.warehouse, 
-				sle.voucher_type, sle.voucher_no, self.allow_zero_rate)
+						sle.voucher_type, sle.voucher_no, self.allow_zero_rate)
 					self.stock_queue.append([0, _rate])
 
 				index = None
@@ -432,7 +438,6 @@
 	if not allow_zero_rate and not valuation_rate \
 			and cint(frappe.db.get_value("Accounts Settings", None, "auto_accounting_for_stock")):
 			
-		frappe.throw(_("Valuation rate not found for the Item {0}, which is required to do accounting entries (for booking expenses). Please create an incoming stock transaction or mention valuation rate in Item record, and then try submiting {1} {2}")
-		.format(item_code, voucher_type, voucher_no))
+		frappe.throw(_("Valuation rate not found for the Item {0}, which is required to do accounting entries. If the item is transacting as a sample item in {1} {2}, please mention that in the {1} Item table. Otherwise, please create an incoming stock transaction for the item or mention valuation rate in the Item record, and then try submiting this entry").format(item_code, voucher_type, voucher_no))
 
 	return valuation_rate