Merge pull request #40260 from ruthra-kumar/support_payment_against_payment

refactor: support payment against reverse payment reconciliation
diff --git a/erpnext/accounts/doctype/payment_entry/payment_entry.py b/erpnext/accounts/doctype/payment_entry/payment_entry.py
index 95bb188..8a5d2c6 100644
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.py
@@ -611,9 +611,9 @@
 
 	def get_valid_reference_doctypes(self):
 		if self.party_type == "Customer":
-			return ("Sales Order", "Sales Invoice", "Journal Entry", "Dunning")
+			return ("Sales Order", "Sales Invoice", "Journal Entry", "Dunning", "Payment Entry")
 		elif self.party_type == "Supplier":
-			return ("Purchase Order", "Purchase Invoice", "Journal Entry")
+			return ("Purchase Order", "Purchase Invoice", "Journal Entry", "Payment Entry")
 		elif self.party_type == "Shareholder":
 			return ("Journal Entry",)
 		elif self.party_type == "Employee":
@@ -1279,6 +1279,7 @@
 					"Journal Entry",
 					"Sales Order",
 					"Purchase Order",
+					"Payment Entry",
 				):
 					self.add_advance_gl_for_reference(gl_entries, ref)
 
@@ -1301,7 +1302,9 @@
 		if getdate(posting_date) < getdate(self.posting_date):
 			posting_date = self.posting_date
 
-		dr_or_cr = "credit" if invoice.reference_doctype in ["Sales Invoice", "Sales Order"] else "debit"
+		dr_or_cr = (
+			"credit" if invoice.reference_doctype in ["Sales Invoice", "Payment Entry"] else "debit"
+		)
 		args_dict["account"] = invoice.account
 		args_dict[dr_or_cr] = invoice.allocated_amount
 		args_dict[dr_or_cr + "_in_account_currency"] = invoice.allocated_amount
@@ -1751,7 +1754,7 @@
 		outstanding_invoices = get_outstanding_invoices(
 			args.get("party_type"),
 			args.get("party"),
-			party_account,
+			[party_account],
 			common_filter=common_filter,
 			posting_date=posting_and_due_date,
 			min_outstanding=args.get("outstanding_amt_greater_than"),
diff --git a/erpnext/accounts/doctype/payment_entry/test_payment_entry.py b/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
index 5a014b8..6323e4c 100644
--- a/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
@@ -1514,6 +1514,168 @@
 			for field in ["account", "debit", "credit"]:
 				self.assertEqual(self.expected_gle[row][field], gl_entries[row][field])
 
+	def test_reverse_payment_reconciliation(self):
+		customer = create_customer(frappe.generate_hash(length=10), "INR")
+		pe = create_payment_entry(
+			party_type="Customer",
+			party=customer,
+			payment_type="Receive",
+			paid_from="Debtors - _TC",
+			paid_to="_Test Cash - _TC",
+		)
+		pe.submit()
+
+		reverse_pe = create_payment_entry(
+			party_type="Customer",
+			party=customer,
+			payment_type="Pay",
+			paid_from="_Test Cash - _TC",
+			paid_to="Debtors - _TC",
+		)
+		reverse_pe.submit()
+
+		pr = frappe.get_doc("Payment Reconciliation")
+		pr.company = "_Test Company"
+		pr.party_type = "Customer"
+		pr.party = customer
+		pr.receivable_payable_account = "Debtors - _TC"
+		pr.get_unreconciled_entries()
+		self.assertEqual(len(pr.invoices), 1)
+		self.assertEqual(len(pr.payments), 1)
+
+		self.assertEqual(reverse_pe.name, pr.invoices[0].invoice_number)
+		self.assertEqual(pe.name, pr.payments[0].reference_name)
+
+		invoices = [x.as_dict() for x in pr.invoices]
+		payments = [pr.payments[0].as_dict()]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		pr.reconcile()
+		self.assertEqual(len(pr.invoices), 0)
+		self.assertEqual(len(pr.payments), 0)
+
+	def test_advance_reverse_payment_reconciliation(self):
+		from erpnext.accounts.doctype.account.test_account import create_account
+
+		company = "_Test Company"
+		customer = create_customer(frappe.generate_hash(length=10), "INR")
+		advance_account = create_account(
+			parent_account="Current Assets - _TC",
+			account_name="Advances Received",
+			company=company,
+			account_type="Receivable",
+		)
+
+		frappe.db.set_value(
+			"Company",
+			company,
+			{
+				"book_advance_payments_in_separate_party_account": 1,
+				"default_advance_received_account": advance_account,
+			},
+		)
+		# Reverse Payment(essentially an Invoice)
+		reverse_pe = create_payment_entry(
+			party_type="Customer",
+			party=customer,
+			payment_type="Pay",
+			paid_from="_Test Cash - _TC",
+			paid_to=advance_account,
+		)
+		reverse_pe.save()  # use save() to trigger set_liability_account()
+		reverse_pe.submit()
+
+		# Advance Payment
+		pe = create_payment_entry(
+			party_type="Customer",
+			party=customer,
+			payment_type="Receive",
+			paid_from=advance_account,
+			paid_to="_Test Cash - _TC",
+		)
+		pe.save()  # use save() to trigger set_liability_account()
+		pe.submit()
+
+		# Partially reconcile advance against invoice
+		pr = frappe.get_doc("Payment Reconciliation")
+		pr.company = company
+		pr.party_type = "Customer"
+		pr.party = customer
+		pr.receivable_payable_account = "Debtors - _TC"
+		pr.default_advance_account = advance_account
+		pr.get_unreconciled_entries()
+
+		self.assertEqual(len(pr.invoices), 1)
+		self.assertEqual(len(pr.payments), 1)
+
+		invoices = [x.as_dict() for x in pr.get("invoices")]
+		payments = [x.as_dict() for x in pr.get("payments")]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		pr.allocation[0].allocated_amount = 400
+		pr.reconcile()
+
+		# assert General and Payment Ledger entries post partial reconciliation
+		self.expected_gle = [
+			{"account": "Debtors - _TC", "debit": 0.0, "credit": 400.0},
+			{"account": advance_account, "debit": 400.0, "credit": 0.0},
+			{"account": advance_account, "debit": 0.0, "credit": 1000.0},
+			{"account": "_Test Cash - _TC", "debit": 1000.0, "credit": 0.0},
+		]
+		self.expected_ple = [
+			{
+				"account": advance_account,
+				"voucher_no": pe.name,
+				"against_voucher_no": pe.name,
+				"amount": -1000.0,
+			},
+			{
+				"account": "Debtors - _TC",
+				"voucher_no": pe.name,
+				"against_voucher_no": reverse_pe.name,
+				"amount": -400.0,
+			},
+			{
+				"account": advance_account,
+				"voucher_no": pe.name,
+				"against_voucher_no": pe.name,
+				"amount": 400.0,
+			},
+		]
+		self.voucher_no = pe.name
+		self.check_gl_entries()
+		self.check_pl_entries()
+
+		# Unreconcile
+		unrecon = (
+			frappe.get_doc(
+				{
+					"doctype": "Unreconcile Payment",
+					"company": company,
+					"voucher_type": pe.doctype,
+					"voucher_no": pe.name,
+					"allocations": [{"reference_doctype": reverse_pe.doctype, "reference_name": reverse_pe.name}],
+				}
+			)
+			.save()
+			.submit()
+		)
+
+		# assert General and Payment Ledger entries post unreconciliation
+		self.expected_gle = [
+			{"account": advance_account, "debit": 0.0, "credit": 1000.0},
+			{"account": "_Test Cash - _TC", "debit": 1000.0, "credit": 0.0},
+		]
+		self.expected_ple = [
+			{
+				"account": advance_account,
+				"voucher_no": pe.name,
+				"against_voucher_no": pe.name,
+				"amount": -1000.0,
+			},
+		]
+		self.voucher_no = pe.name
+		self.check_gl_entries()
+		self.check_pl_entries()
+
 
 def create_payment_entry(**args):
 	payment_entry = frappe.new_doc("Payment Entry")
diff --git a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py
index 972ce26..dcb1a16 100644
--- a/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py
+++ b/erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py
@@ -340,10 +340,15 @@
 
 		self.build_qb_filter_conditions(get_invoices=True)
 
+		accounts = [self.receivable_payable_account]
+
+		if self.default_advance_account:
+			accounts.append(self.default_advance_account)
+
 		non_reconciled_invoices = get_outstanding_invoices(
 			self.party_type,
 			self.party,
-			self.receivable_payable_account,
+			accounts,
 			common_filter=self.common_filter_conditions,
 			posting_date=self.ple_posting_date_filter,
 			min_outstanding=self.minimum_invoice_amount if self.minimum_invoice_amount else None,
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index 0755f2e..02012ad 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -1027,7 +1027,7 @@
 
 	if account:
 		root_type, account_type = frappe.get_cached_value(
-			"Account", account, ["root_type", "account_type"]
+			"Account", account[0], ["root_type", "account_type"]
 		)
 		party_account_type = "Receivable" if root_type == "Asset" else "Payable"
 		party_account_type = account_type or party_account_type
@@ -1038,7 +1038,7 @@
 
 	common_filter = common_filter or []
 	common_filter.append(ple.account_type == party_account_type)
-	common_filter.append(ple.account == account)
+	common_filter.append(ple.account.isin(account))
 	common_filter.append(ple.party_type == party_type)
 	common_filter.append(ple.party == party)