diff --git a/erpnext/accounts/report/gross_profit/gross_profit.py b/erpnext/accounts/report/gross_profit/gross_profit.py
index e4efefe..7162aef 100644
--- a/erpnext/accounts/report/gross_profit/gross_profit.py
+++ b/erpnext/accounts/report/gross_profit/gross_profit.py
@@ -975,7 +975,7 @@
 						& (sle.is_cancelled == 0)
 					)
 					.orderby(sle.item_code)
-					.orderby(sle.warehouse, sle.posting_date, sle.posting_time, sle.creation, order=Order.desc)
+					.orderby(sle.warehouse, sle.posting_datetime, sle.creation, order=Order.desc)
 					.run(as_dict=True)
 				)
 
diff --git a/erpnext/accounts/utils.py b/erpnext/accounts/utils.py
index 64bc39a..157cfdd 100644
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -982,46 +982,6 @@
 	return precision
 
 
-def get_stock_rbnb_difference(posting_date, company):
-	stock_items = frappe.db.sql_list(
-		"""select distinct item_code
-		from `tabStock Ledger Entry` where company=%s""",
-		company,
-	)
-
-	pr_valuation_amount = frappe.db.sql(
-		"""
-		select sum(pr_item.valuation_rate * pr_item.qty * pr_item.conversion_factor)
-		from `tabPurchase Receipt Item` pr_item, `tabPurchase Receipt` pr
-		where pr.name = pr_item.parent and pr.docstatus=1 and pr.company=%s
-		and pr.posting_date <= %s and pr_item.item_code in (%s)"""
-		% ("%s", "%s", ", ".join(["%s"] * len(stock_items))),
-		tuple([company, posting_date] + stock_items),
-	)[0][0]
-
-	pi_valuation_amount = frappe.db.sql(
-		"""
-		select sum(pi_item.valuation_rate * pi_item.qty * pi_item.conversion_factor)
-		from `tabPurchase Invoice Item` pi_item, `tabPurchase Invoice` pi
-		where pi.name = pi_item.parent and pi.docstatus=1 and pi.company=%s
-		and pi.posting_date <= %s and pi_item.item_code in (%s)"""
-		% ("%s", "%s", ", ".join(["%s"] * len(stock_items))),
-		tuple([company, posting_date] + stock_items),
-	)[0][0]
-
-	# Balance should be
-	stock_rbnb = flt(pr_valuation_amount, 2) - flt(pi_valuation_amount, 2)
-
-	# Balance as per system
-	stock_rbnb_account = "Stock Received But Not Billed - " + frappe.get_cached_value(
-		"Company", company, "abbr"
-	)
-	sys_bal = get_balance_on(stock_rbnb_account, posting_date, in_account_currency=False)
-
-	# Amount should be credited
-	return flt(stock_rbnb) + flt(sys_bal)
-
-
 def get_held_invoices(party_type, party):
 	"""
 	Returns a list of names Purchase Invoices for the given party that are on hold
@@ -1428,8 +1388,7 @@
 		.select(sle.voucher_type, sle.voucher_no, sle.posting_date, sle.posting_time, sle.creation)
 		.where((sle.is_cancelled == 0) & (sle.voucher_no.isin(voucher_nos)))
 		.groupby(sle.voucher_type, sle.voucher_no)
-		.orderby(sle.posting_date)
-		.orderby(sle.posting_time)
+		.orderby(sle.posting_datetime)
 		.orderby(sle.creation)
 	).run(as_dict=True)
 	sorted_vouchers = [(sle.voucher_type, sle.voucher_no) for sle in sles]
diff --git a/erpnext/manufacturing/doctype/bom/bom.py b/erpnext/manufacturing/doctype/bom/bom.py
index 6f35206..27c8493 100644
--- a/erpnext/manufacturing/doctype/bom/bom.py
+++ b/erpnext/manufacturing/doctype/bom/bom.py
@@ -1071,8 +1071,7 @@
 			frappe.qb.from_(sle)
 			.select(sle.valuation_rate)
 			.where((sle.item_code == item_code) & (sle.valuation_rate > 0) & (sle.is_cancelled == 0))
-			.orderby(sle.posting_date, order=frappe.qb.desc)
-			.orderby(sle.posting_time, order=frappe.qb.desc)
+			.orderby(sle.posting_datetime, order=frappe.qb.desc)
 			.orderby(sle.creation, order=frappe.qb.desc)
 			.limit(1)
 		).run(as_dict=True)
diff --git a/erpnext/manufacturing/report/work_order_summary/work_order_summary.py b/erpnext/manufacturing/report/work_order_summary/work_order_summary.py
index 97f30ef..8d37708 100644
--- a/erpnext/manufacturing/report/work_order_summary/work_order_summary.py
+++ b/erpnext/manufacturing/report/work_order_summary/work_order_summary.py
@@ -58,7 +58,7 @@
 		query_filters["creation"] = ("between", [filters.get("from_date"), filters.get("to_date")])
 
 	data = frappe.get_all(
-		"Work Order", fields=fields, filters=query_filters, order_by="planned_start_date asc", debug=1
+		"Work Order", fields=fields, filters=query_filters, order_by="planned_start_date asc"
 	)
 
 	res = []
diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index 4ead7e7..1f47ad5 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -263,6 +263,7 @@
 
 [post_model_sync]
 execute:frappe.delete_doc_if_exists('Workspace', 'ERPNext Integrations Settings')
+erpnext.patches.v14_0.update_posting_datetime_and_dropped_indexes
 erpnext.patches.v14_0.rename_ongoing_status_in_sla_documents
 erpnext.patches.v14_0.delete_shopify_doctypes
 erpnext.patches.v14_0.delete_healthcare_doctypes
diff --git a/erpnext/patches/v14_0/update_posting_datetime_and_dropped_indexes.py b/erpnext/patches/v14_0/update_posting_datetime_and_dropped_indexes.py
new file mode 100644
index 0000000..6ec3f84
--- /dev/null
+++ b/erpnext/patches/v14_0/update_posting_datetime_and_dropped_indexes.py
@@ -0,0 +1,19 @@
+import frappe
+
+
+def execute():
+	frappe.db.sql(
+		"""
+		UPDATE `tabStock Ledger Entry`
+			SET posting_datetime = timestamp(posting_date, posting_time)
+	"""
+	)
+
+	drop_indexes()
+
+
+def drop_indexes():
+	if not frappe.db.has_index("tabStock Ledger Entry", "posting_sort_index"):
+		return
+
+	frappe.db.sql_ddl("ALTER TABLE `tabStock Ledger Entry` DROP INDEX `posting_sort_index`")
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index d5bc14b..daa0166 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -2317,6 +2317,95 @@
 			serial_no_status = frappe.db.get_value("Serial No", sn, "status")
 			self.assertTrue(serial_no_status != "Active")
 
+	def test_sle_qty_after_transaction(self):
+		item = make_item(
+			"_Test Item Qty After Transaction",
+			properties={"is_stock_item": 1, "valuation_method": "FIFO"},
+		).name
+
+		posting_date = today()
+		posting_time = nowtime()
+
+		# Step 1: Create Purchase Receipt
+		pr = make_purchase_receipt(
+			item_code=item,
+			qty=1,
+			rate=100,
+			posting_date=posting_date,
+			posting_time=posting_time,
+			do_not_save=1,
+		)
+
+		for i in range(9):
+			pr.append(
+				"items",
+				{
+					"item_code": item,
+					"qty": 1,
+					"rate": 100,
+					"warehouse": pr.items[0].warehouse,
+					"cost_center": pr.items[0].cost_center,
+					"expense_account": pr.items[0].expense_account,
+					"uom": pr.items[0].uom,
+					"stock_uom": pr.items[0].stock_uom,
+					"conversion_factor": pr.items[0].conversion_factor,
+				},
+			)
+
+		self.assertEqual(len(pr.items), 10)
+		pr.save()
+		pr.submit()
+
+		data = frappe.get_all(
+			"Stock Ledger Entry",
+			fields=["qty_after_transaction", "creation", "posting_datetime"],
+			filters={"voucher_no": pr.name, "is_cancelled": 0},
+			order_by="creation",
+		)
+
+		for index, d in enumerate(data):
+			self.assertEqual(d.qty_after_transaction, 1 + index)
+
+		# Step 2: Create Purchase Receipt
+		pr = make_purchase_receipt(
+			item_code=item,
+			qty=1,
+			rate=100,
+			posting_date=posting_date,
+			posting_time=posting_time,
+			do_not_save=1,
+		)
+
+		for i in range(9):
+			pr.append(
+				"items",
+				{
+					"item_code": item,
+					"qty": 1,
+					"rate": 100,
+					"warehouse": pr.items[0].warehouse,
+					"cost_center": pr.items[0].cost_center,
+					"expense_account": pr.items[0].expense_account,
+					"uom": pr.items[0].uom,
+					"stock_uom": pr.items[0].stock_uom,
+					"conversion_factor": pr.items[0].conversion_factor,
+				},
+			)
+
+		self.assertEqual(len(pr.items), 10)
+		pr.save()
+		pr.submit()
+
+		data = frappe.get_all(
+			"Stock Ledger Entry",
+			fields=["qty_after_transaction", "creation", "posting_datetime"],
+			filters={"voucher_no": pr.name, "is_cancelled": 0},
+			order_by="creation",
+		)
+
+		for index, d in enumerate(data):
+			self.assertEqual(d.qty_after_transaction, 11 + index)
+
 	def test_auto_set_batch_based_on_bundle(self):
 		item_code = make_item(
 			"_Test Auto Set Batch Based on Bundle",
diff --git a/erpnext/stock/doctype/serial_and_batch_bundle/test_serial_and_batch_bundle.py b/erpnext/stock/doctype/serial_and_batch_bundle/test_serial_and_batch_bundle.py
index 88b262a..b932c13 100644
--- a/erpnext/stock/doctype/serial_and_batch_bundle/test_serial_and_batch_bundle.py
+++ b/erpnext/stock/doctype/serial_and_batch_bundle/test_serial_and_batch_bundle.py
@@ -5,7 +5,7 @@
 
 import frappe
 from frappe.tests.utils import FrappeTestCase, change_settings
-from frappe.utils import add_days, add_to_date, flt, nowdate, nowtime, today
+from frappe.utils import flt, nowtime, today
 
 from erpnext.stock.doctype.item.test_item import make_item
 from erpnext.stock.doctype.serial_and_batch_bundle.serial_and_batch_bundle import (
@@ -191,6 +191,7 @@
 			doc.flags.ignore_links = True
 			doc.flags.ignore_validate = True
 			doc.submit()
+			doc.reload()
 
 		bundle_doc = make_serial_batch_bundle(
 			{
diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index 9f1e523..832894b 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -1902,6 +1902,7 @@
 			return
 
 		id = create_serial_and_batch_bundle(
+			self,
 			row,
 			frappe._dict(
 				{
@@ -2172,7 +2173,7 @@
 			"to_warehouse": "",
 			"qty": qty,
 			"item_name": item.item_name,
-			"serial_and_batch_bundle": create_serial_and_batch_bundle(row, item, "Outward"),
+			"serial_and_batch_bundle": create_serial_and_batch_bundle(self, row, item, "Outward"),
 			"description": item.description,
 			"stock_uom": item.stock_uom,
 			"expense_account": item.expense_account,
@@ -2550,6 +2551,7 @@
 					row = frappe._dict({"serial_nos": serial_nos[0 : cint(d.qty)]})
 
 					id = create_serial_and_batch_bundle(
+						self,
 						row,
 						frappe._dict(
 							{
@@ -3073,7 +3075,7 @@
 	return data
 
 
-def create_serial_and_batch_bundle(row, child, type_of_transaction=None):
+def create_serial_and_batch_bundle(parent_doc, row, child, type_of_transaction=None):
 	item_details = frappe.get_cached_value(
 		"Item", child.item_code, ["has_serial_no", "has_batch_no"], as_dict=1
 	)
@@ -3091,6 +3093,8 @@
 			"item_code": child.item_code,
 			"warehouse": child.warehouse,
 			"type_of_transaction": type_of_transaction,
+			"posting_date": parent_doc.posting_date,
+			"posting_time": parent_doc.posting_time,
 		}
 	)
 
diff --git a/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.json b/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.json
index be37994..3a094f1 100644
--- a/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.json
+++ b/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.json
@@ -11,6 +11,7 @@
   "warehouse",
   "posting_date",
   "posting_time",
+  "posting_datetime",
   "is_adjustment_entry",
   "auto_created_serial_and_batch_bundle",
   "column_break_6",
@@ -100,7 +101,6 @@
    "oldfieldtype": "Date",
    "print_width": "100px",
    "read_only": 1,
-   "search_index": 1,
    "width": "100px"
   },
   {
@@ -253,7 +253,6 @@
    "options": "Company",
    "print_width": "150px",
    "read_only": 1,
-   "search_index": 1,
    "width": "150px"
   },
   {
@@ -348,6 +347,11 @@
    "fieldname": "auto_created_serial_and_batch_bundle",
    "fieldtype": "Check",
    "label": "Auto Created Serial and Batch Bundle"
+  },
+  {
+   "fieldname": "posting_datetime",
+   "fieldtype": "Datetime",
+   "label": "Posting Datetime"
   }
  ],
  "hide_toolbar": 1,
@@ -356,7 +360,7 @@
  "in_create": 1,
  "index_web_pages_for_search": 1,
  "links": [],
- "modified": "2023-11-14 16:47:39.791967",
+ "modified": "2024-02-07 09:18:13.999231",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Stock Ledger Entry",
diff --git a/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py b/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py
index 04441f0..a3e51ca 100644
--- a/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py
+++ b/erpnext/stock/doctype/stock_ledger_entry/stock_ledger_entry.py
@@ -51,6 +51,7 @@
 		item_code: DF.Link | None
 		outgoing_rate: DF.Currency
 		posting_date: DF.Date | None
+		posting_datetime: DF.Datetime | None
 		posting_time: DF.Time | None
 		project: DF.Link | None
 		qty_after_transaction: DF.Float
@@ -92,6 +93,12 @@
 		self.validate_with_last_transaction_posting_time()
 		self.validate_inventory_dimension_negative_stock()
 
+	def set_posting_datetime(self):
+		from erpnext.stock.utils import get_combine_datetime
+
+		self.posting_datetime = get_combine_datetime(self.posting_date, self.posting_time)
+		self.db_set("posting_datetime", self.posting_datetime)
+
 	def validate_inventory_dimension_negative_stock(self):
 		if self.is_cancelled:
 			return
@@ -162,6 +169,7 @@
 		return inv_dimension_dict
 
 	def on_submit(self):
+		self.set_posting_datetime()
 		self.check_stock_frozen_date()
 
 		# Added to handle few test cases where serial_and_batch_bundles are not required
@@ -332,9 +340,7 @@
 
 
 def on_doctype_update():
-	frappe.db.add_index(
-		"Stock Ledger Entry", fields=["posting_date", "posting_time"], index_name="posting_sort_index"
-	)
 	frappe.db.add_index("Stock Ledger Entry", ["voucher_no", "voucher_type"])
 	frappe.db.add_index("Stock Ledger Entry", ["batch_no", "item_code", "warehouse"])
 	frappe.db.add_index("Stock Ledger Entry", ["warehouse", "item_code"], "item_warehouse")
+	frappe.db.add_index("Stock Ledger Entry", ["posting_datetime", "creation"])
diff --git a/erpnext/stock/doctype/stock_ledger_entry/test_stock_ledger_entry.py b/erpnext/stock/doctype/stock_ledger_entry/test_stock_ledger_entry.py
index c099953..26c5c64 100644
--- a/erpnext/stock/doctype/stock_ledger_entry/test_stock_ledger_entry.py
+++ b/erpnext/stock/doctype/stock_ledger_entry/test_stock_ledger_entry.py
@@ -2,6 +2,7 @@
 # See license.txt
 
 import json
+import time
 from uuid import uuid4
 
 import frappe
@@ -1077,7 +1078,7 @@
 				frappe.qb.from_(sle)
 				.select("qty_after_transaction")
 				.where((sle.item_code == item) & (sle.warehouse == warehouse) & (sle.is_cancelled == 0))
-				.orderby(CombineDatetime(sle.posting_date, sle.posting_time))
+				.orderby(sle.posting_datetime)
 				.orderby(sle.creation)
 			).run(pluck=True)
 
@@ -1154,6 +1155,89 @@
 		except Exception as e:
 			self.fail("Double processing of qty for clashing timestamp.")
 
+	def test_previous_sle_with_clashed_timestamp(self):
+
+		item = make_item().name
+		warehouse = "_Test Warehouse - _TC"
+
+		reciept1 = make_stock_entry(
+			item_code=item,
+			to_warehouse=warehouse,
+			qty=100,
+			rate=10,
+			posting_date="2021-01-01",
+			posting_time="02:00:00",
+		)
+
+		time.sleep(3)
+
+		reciept2 = make_stock_entry(
+			item_code=item,
+			to_warehouse=warehouse,
+			qty=5,
+			posting_date="2021-01-01",
+			rate=10,
+			posting_time="02:00:00.1234",
+		)
+
+		sle = frappe.get_all(
+			"Stock Ledger Entry",
+			filters={"voucher_no": reciept1.name},
+			fields=["qty_after_transaction", "actual_qty"],
+		)
+		self.assertEqual(sle[0].qty_after_transaction, 100)
+		self.assertEqual(sle[0].actual_qty, 100)
+
+		sle = frappe.get_all(
+			"Stock Ledger Entry",
+			filters={"voucher_no": reciept2.name},
+			fields=["qty_after_transaction", "actual_qty"],
+		)
+		self.assertEqual(sle[0].qty_after_transaction, 105)
+		self.assertEqual(sle[0].actual_qty, 5)
+
+	def test_backdated_sle_with_same_timestamp(self):
+
+		item = make_item().name
+		warehouse = "_Test Warehouse - _TC"
+
+		reciept1 = make_stock_entry(
+			item_code=item,
+			to_warehouse=warehouse,
+			qty=5,
+			posting_date="2021-01-01",
+			rate=10,
+			posting_time="02:00:00.1234",
+		)
+
+		time.sleep(3)
+
+		# backdated entry with same timestamp but different ms part
+		reciept2 = make_stock_entry(
+			item_code=item,
+			to_warehouse=warehouse,
+			qty=100,
+			rate=10,
+			posting_date="2021-01-01",
+			posting_time="02:00:00",
+		)
+
+		sle = frappe.get_all(
+			"Stock Ledger Entry",
+			filters={"voucher_no": reciept1.name},
+			fields=["qty_after_transaction", "actual_qty"],
+		)
+		self.assertEqual(sle[0].qty_after_transaction, 105)
+		self.assertEqual(sle[0].actual_qty, 5)
+
+		sle = frappe.get_all(
+			"Stock Ledger Entry",
+			filters={"voucher_no": reciept2.name},
+			fields=["qty_after_transaction", "actual_qty"],
+		)
+		self.assertEqual(sle[0].qty_after_transaction, 100)
+		self.assertEqual(sle[0].actual_qty, 100)
+
 	@change_settings("System Settings", {"float_precision": 3, "currency_precision": 2})
 	def test_transfer_invariants(self):
 		"""Extact stock value should be transferred."""
diff --git a/erpnext/stock/doctype/stock_reservation_entry/stock_reservation_entry.py b/erpnext/stock/doctype/stock_reservation_entry/stock_reservation_entry.py
index 7e03ac3..26fe8e1 100644
--- a/erpnext/stock/doctype/stock_reservation_entry/stock_reservation_entry.py
+++ b/erpnext/stock/doctype/stock_reservation_entry/stock_reservation_entry.py
@@ -7,7 +7,7 @@
 from frappe import _
 from frappe.model.document import Document
 from frappe.query_builder.functions import Sum
-from frappe.utils import cint, flt
+from frappe.utils import cint, flt, nowdate, nowtime
 
 from erpnext.stock.utils import get_or_make_bin, get_stock_balance
 
@@ -866,6 +866,8 @@
 		bundle = frappe.new_doc("Serial and Batch Bundle")
 		bundle.type_of_transaction = "Outward"
 		bundle.voucher_type = "Delivery Note"
+		bundle.posting_date = nowdate()
+		bundle.posting_time = nowtime()
 
 		for field in ("item_code", "warehouse", "has_serial_no", "has_batch_no"):
 			setattr(bundle, field, sre[field])
diff --git a/erpnext/stock/report/incorrect_stock_value_report/incorrect_stock_value_report.py b/erpnext/stock/report/incorrect_stock_value_report/incorrect_stock_value_report.py
index e4f657c..da958a8 100644
--- a/erpnext/stock/report/incorrect_stock_value_report/incorrect_stock_value_report.py
+++ b/erpnext/stock/report/incorrect_stock_value_report/incorrect_stock_value_report.py
@@ -5,7 +5,7 @@
 import frappe
 from frappe import _
 from frappe.query_builder import Field
-from frappe.query_builder.functions import CombineDatetime, Min
+from frappe.query_builder.functions import Min
 from frappe.utils import add_days, getdate, today
 
 import erpnext
@@ -75,7 +75,7 @@
 			& (sle.company == report_filters.company)
 			& (sle.is_cancelled == 0)
 		)
-		.orderby(CombineDatetime(sle.posting_date, sle.posting_time), sle.creation)
+		.orderby(sle.posting_datetime, sle.creation)
 	).run(as_dict=True)
 
 	for d in data:
diff --git a/erpnext/stock/report/product_bundle_balance/product_bundle_balance.py b/erpnext/stock/report/product_bundle_balance/product_bundle_balance.py
index 9e75201..dd79e7f 100644
--- a/erpnext/stock/report/product_bundle_balance/product_bundle_balance.py
+++ b/erpnext/stock/report/product_bundle_balance/product_bundle_balance.py
@@ -213,13 +213,11 @@
 
 	query = (
 		frappe.qb.from_(sle)
-		.force_index("posting_sort_index")
 		.left_join(sle2)
 		.on(
 			(sle.item_code == sle2.item_code)
 			& (sle.warehouse == sle2.warehouse)
-			& (sle.posting_date < sle2.posting_date)
-			& (sle.posting_time < sle2.posting_time)
+			& (sle.posting_datetime < sle2.posting_datetime)
 			& (sle.name < sle2.name)
 		)
 		.select(sle.item_code, sle.warehouse, sle.qty_after_transaction, sle.company)
diff --git a/erpnext/stock/report/stock_balance/stock_balance.py b/erpnext/stock/report/stock_balance/stock_balance.py
index 2693238..500affa 100644
--- a/erpnext/stock/report/stock_balance/stock_balance.py
+++ b/erpnext/stock/report/stock_balance/stock_balance.py
@@ -8,7 +8,7 @@
 import frappe
 from frappe import _
 from frappe.query_builder import Order
-from frappe.query_builder.functions import Coalesce, CombineDatetime
+from frappe.query_builder.functions import Coalesce
 from frappe.utils import add_days, cint, date_diff, flt, getdate
 from frappe.utils.nestedset import get_descendants_of
 
@@ -300,7 +300,7 @@
 				item_table.item_name,
 			)
 			.where((sle.docstatus < 2) & (sle.is_cancelled == 0))
-			.orderby(CombineDatetime(sle.posting_date, sle.posting_time))
+			.orderby(sle.posting_datetime)
 			.orderby(sle.creation)
 			.orderby(sle.actual_qty)
 		)
diff --git a/erpnext/stock/report/stock_ledger/stock_ledger.py b/erpnext/stock/report/stock_ledger/stock_ledger.py
index 5076435..d859f4e 100644
--- a/erpnext/stock/report/stock_ledger/stock_ledger.py
+++ b/erpnext/stock/report/stock_ledger/stock_ledger.py
@@ -345,7 +345,7 @@
 		frappe.qb.from_(sle)
 		.select(
 			sle.item_code,
-			CombineDatetime(sle.posting_date, sle.posting_time).as_("date"),
+			sle.posting_datetime.as_("date"),
 			sle.warehouse,
 			sle.posting_date,
 			sle.posting_time,
diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index d0815c9..e8bd3fc 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -9,8 +9,9 @@
 import frappe
 from frappe import _, scrub
 from frappe.model.meta import get_field_precision
-from frappe.query_builder.functions import CombineDatetime, Sum
+from frappe.query_builder.functions import Sum
 from frappe.utils import (
+	add_to_date,
 	cint,
 	cstr,
 	flt,
@@ -33,6 +34,7 @@
 	get_sre_reserved_serial_nos_details,
 )
 from erpnext.stock.utils import (
+	get_combine_datetime,
 	get_incoming_outgoing_rate_for_cancel,
 	get_incoming_rate,
 	get_or_make_bin,
@@ -95,6 +97,7 @@
 				sle_doc = make_entry(sle, allow_negative_stock, via_landed_cost_voucher)
 
 			args = sle_doc.as_dict()
+			args["posting_datetime"] = get_combine_datetime(args.posting_date, args.posting_time)
 
 			if sle.get("voucher_type") == "Stock Reconciliation":
 				# preserve previous_qty_after_transaction for qty reposting
@@ -616,12 +619,14 @@
 			self.process_sle(sle)
 
 	def get_sle_against_current_voucher(self):
-		self.args["time_format"] = "%H:%i:%s"
+		self.args["posting_datetime"] = get_combine_datetime(
+			self.args.posting_date, self.args.posting_time
+		)
 
 		return frappe.db.sql(
 			"""
 			select
-				*, timestamp(posting_date, posting_time) as "timestamp"
+				*, posting_datetime as "timestamp"
 			from
 				`tabStock Ledger Entry`
 			where
@@ -629,11 +634,10 @@
 				and warehouse = %(warehouse)s
 				and is_cancelled = 0
 				and (
-					posting_date = %(posting_date)s and
-					time_format(posting_time, %(time_format)s) = time_format(%(posting_time)s, %(time_format)s)
+					posting_datetime = %(posting_datetime)s
 				)
 			order by
-				creation ASC
+				posting_datetime ASC, creation ASC
 			for update
 		""",
 			self.args,
@@ -1401,9 +1405,14 @@
 
 	args["time_format"] = "%H:%i:%s"
 	if not args.get("posting_date"):
-		args["posting_date"] = "1900-01-01"
-	if not args.get("posting_time"):
-		args["posting_time"] = "00:00"
+		args["posting_datetime"] = "1900-01-01 00:00:00"
+
+	if not args.get("posting_datetime"):
+		args["posting_datetime"] = get_combine_datetime(args["posting_date"], args["posting_time"])
+
+	if operator == "<=":
+		# Add 1 second to handle millisecond for less than and equal to condition
+		args["posting_datetime"] = add_to_date(args["posting_datetime"], seconds=1)
 
 	voucher_condition = ""
 	if exclude_current_voucher:
@@ -1412,23 +1421,20 @@
 
 	sle = frappe.db.sql(
 		"""
-		select *, timestamp(posting_date, posting_time) as "timestamp"
+		select *, posting_datetime as "timestamp"
 		from `tabStock Ledger Entry`
 		where item_code = %(item_code)s
 			and warehouse = %(warehouse)s
 			and is_cancelled = 0
 			{voucher_condition}
 			and (
-				posting_date < %(posting_date)s or
-				(
-					posting_date = %(posting_date)s and
-					time_format(posting_time, %(time_format)s) {operator} time_format(%(posting_time)s, %(time_format)s)
-				)
+				posting_datetime {operator} %(posting_datetime)s
 			)
-		order by timestamp(posting_date, posting_time) desc, creation desc
+		order by posting_datetime desc, creation desc
 		limit 1
 		for update""".format(
-			operator=operator, voucher_condition=voucher_condition
+			operator=operator,
+			voucher_condition=voucher_condition,
 		),
 		args,
 		as_dict=1,
@@ -1469,9 +1475,7 @@
 	extra_cond=None,
 ):
 	"""get stock ledger entries filtered by specific posting datetime conditions"""
-	conditions = " and timestamp(posting_date, posting_time) {0} timestamp(%(posting_date)s, %(posting_time)s)".format(
-		operator
-	)
+	conditions = " and posting_datetime {0} %(posting_datetime)s".format(operator)
 	if previous_sle.get("warehouse"):
 		conditions += " and warehouse = %(warehouse)s"
 	elif previous_sle.get("warehouse_condition"):
@@ -1497,9 +1501,11 @@
 		)
 
 	if not previous_sle.get("posting_date"):
-		previous_sle["posting_date"] = "1900-01-01"
-	if not previous_sle.get("posting_time"):
-		previous_sle["posting_time"] = "00:00"
+		previous_sle["posting_datetime"] = "1900-01-01 00:00:00"
+	else:
+		previous_sle["posting_datetime"] = get_combine_datetime(
+			previous_sle["posting_date"], previous_sle["posting_time"]
+		)
 
 	if operator in (">", "<=") and previous_sle.get("name"):
 		conditions += " and name!=%(name)s"
@@ -1509,12 +1515,12 @@
 
 	return frappe.db.sql(
 		"""
-		select *, timestamp(posting_date, posting_time) as "timestamp"
+		select *, posting_datetime as "timestamp"
 		from `tabStock Ledger Entry`
 		where item_code = %%(item_code)s
 		and is_cancelled = 0
 		%(conditions)s
-		order by timestamp(posting_date, posting_time) %(order)s, creation %(order)s
+		order by posting_datetime %(order)s, creation %(order)s
 		%(limit)s %(for_update)s"""
 		% {
 			"conditions": conditions,
@@ -1540,7 +1546,7 @@
 			"posting_date",
 			"posting_time",
 			"voucher_detail_no",
-			"timestamp(posting_date, posting_time) as timestamp",
+			"posting_datetime as timestamp",
 		],
 		as_dict=1,
 	)
@@ -1552,13 +1558,10 @@
 
 	sle = frappe.qb.DocType("Stock Ledger Entry")
 
-	timestamp_condition = CombineDatetime(sle.posting_date, sle.posting_time) < CombineDatetime(
-		posting_date, posting_time
-	)
+	timestamp_condition = sle.posting_datetime < get_combine_datetime(posting_date, posting_time)
 	if creation:
 		timestamp_condition |= (
-			CombineDatetime(sle.posting_date, sle.posting_time)
-			== CombineDatetime(posting_date, posting_time)
+			sle.posting_datetime == get_combine_datetime(posting_date, posting_time)
 		) & (sle.creation < creation)
 
 	batch_details = (
@@ -1639,7 +1642,7 @@
 			AND valuation_rate >= 0
 			AND is_cancelled = 0
 			AND NOT (voucher_no = %s AND voucher_type = %s)
-		order by posting_date desc, posting_time desc, name desc limit 1""",
+		order by posting_datetime desc, name desc limit 1""",
 		(item_code, warehouse, voucher_no, voucher_type),
 	):
 		return flt(last_valuation_rate[0][0])
@@ -1699,6 +1702,7 @@
 	qty_shift = args.actual_qty
 
 	args["time_format"] = "%H:%i:%s"
+	args["posting_datetime"] = get_combine_datetime(args["posting_date"], args["posting_time"])
 
 	# find difference/shift in qty caused by stock reconciliation
 	if args.voucher_type == "Stock Reconciliation":
@@ -1708,8 +1712,6 @@
 	next_stock_reco_detail = get_next_stock_reco(args)
 	if next_stock_reco_detail:
 		detail = next_stock_reco_detail[0]
-
-		# add condition to update SLEs before this date & time
 		datetime_limit_condition = get_datetime_limit_condition(detail)
 
 	frappe.db.sql(
@@ -1722,13 +1724,9 @@
 			and voucher_no != %(voucher_no)s
 			and is_cancelled = 0
 			and (
-				posting_date > %(posting_date)s or
-				(
-					posting_date = %(posting_date)s and
-					time_format(posting_time, %(time_format)s) > time_format(%(posting_time)s, %(time_format)s)
-				)
+				posting_datetime > %(posting_datetime)s
 			)
-		{datetime_limit_condition}
+			{datetime_limit_condition}
 		""",
 		args,
 	)
@@ -1785,20 +1783,11 @@
 			& (sle.voucher_no != kwargs.get("voucher_no"))
 			& (sle.is_cancelled == 0)
 			& (
-				(
-					CombineDatetime(sle.posting_date, sle.posting_time)
-					> CombineDatetime(kwargs.get("posting_date"), kwargs.get("posting_time"))
-				)
-				| (
-					(
-						CombineDatetime(sle.posting_date, sle.posting_time)
-						== CombineDatetime(kwargs.get("posting_date"), kwargs.get("posting_time"))
-					)
-					& (sle.creation > kwargs.get("creation"))
-				)
+				sle.posting_datetime
+				>= get_combine_datetime(kwargs.get("posting_date"), kwargs.get("posting_time"))
 			)
 		)
-		.orderby(CombineDatetime(sle.posting_date, sle.posting_time))
+		.orderby(sle.posting_datetime)
 		.orderby(sle.creation)
 		.limit(1)
 	)
@@ -1810,11 +1799,13 @@
 
 
 def get_datetime_limit_condition(detail):
+	posting_datetime = get_combine_datetime(detail.posting_date, detail.posting_time)
+
 	return f"""
 		and
-		(timestamp(posting_date, posting_time) < timestamp('{detail.posting_date}', '{detail.posting_time}')
+		(posting_datetime < '{posting_datetime}'
 			or (
-				timestamp(posting_date, posting_time) = timestamp('{detail.posting_date}', '{detail.posting_time}')
+				posting_datetime = '{posting_datetime}'
 				and creation < '{detail.creation}'
 			)
 		)"""
@@ -1888,10 +1879,10 @@
 			item_code = %(item_code)s
 			and warehouse = %(warehouse)s
 			and voucher_no != %(voucher_no)s
-			and timestamp(posting_date, posting_time) >= timestamp(%(posting_date)s, %(posting_time)s)
+			and posting_datetime >= %(posting_datetime)s
 			and is_cancelled = 0
 			and qty_after_transaction < 0
-		order by timestamp(posting_date, posting_time) asc
+		order by posting_datetime asc
 		limit 1
 	""",
 		args,
@@ -1904,20 +1895,20 @@
 		"""
 		with batch_ledger as (
 			select
-				posting_date, posting_time, voucher_type, voucher_no,
-				sum(actual_qty) over (order by posting_date, posting_time, creation) as cumulative_total
+				posting_date, posting_time, posting_datetime, voucher_type, voucher_no,
+				sum(actual_qty) over (order by posting_datetime, creation) as cumulative_total
 			from `tabStock Ledger Entry`
 			where
 				item_code = %(item_code)s
 				and warehouse = %(warehouse)s
 				and batch_no=%(batch_no)s
 				and is_cancelled = 0
-			order by posting_date, posting_time, creation
+			order by posting_datetime, creation
 		)
 		select * from batch_ledger
 		where
 			cumulative_total < 0.0
-			and timestamp(posting_date, posting_time) >= timestamp(%(posting_date)s, %(posting_time)s)
+			and posting_datetime >= %(posting_datetime)s
 		limit 1
 	""",
 		args,
@@ -2059,6 +2050,7 @@
 
 def get_stock_value_difference(item_code, warehouse, posting_date, posting_time, voucher_no=None):
 	table = frappe.qb.DocType("Stock Ledger Entry")
+	posting_datetime = get_combine_datetime(posting_date, posting_time)
 
 	query = (
 		frappe.qb.from_(table)
@@ -2067,10 +2059,7 @@
 			(table.is_cancelled == 0)
 			& (table.item_code == item_code)
 			& (table.warehouse == warehouse)
-			& (
-				(table.posting_date < posting_date)
-				| ((table.posting_date == posting_date) & (table.posting_time <= posting_time))
-			)
+			& (table.posting_datetime <= posting_datetime)
 		)
 	)
 
diff --git a/erpnext/stock/utils.py b/erpnext/stock/utils.py
index 00f030e..5dc9dd4 100644
--- a/erpnext/stock/utils.py
+++ b/erpnext/stock/utils.py
@@ -8,7 +8,7 @@
 import frappe
 from frappe import _
 from frappe.query_builder.functions import CombineDatetime, IfNull, Sum
-from frappe.utils import cstr, flt, get_link_to_form, nowdate, nowtime
+from frappe.utils import cstr, flt, get_link_to_form, get_time, getdate, nowdate, nowtime
 
 import erpnext
 from erpnext.stock.doctype.serial_and_batch_bundle.serial_and_batch_bundle import (
@@ -657,3 +657,18 @@
 		):
 			scan_result.update(item_info)
 	return scan_result
+
+
+def get_combine_datetime(posting_date, posting_time):
+	import datetime
+
+	if isinstance(posting_date, str):
+		posting_date = getdate(posting_date)
+
+	if isinstance(posting_time, str):
+		posting_time = get_time(posting_time)
+
+	if isinstance(posting_time, datetime.timedelta):
+		posting_time = (datetime.datetime.min + posting_time).time()
+
+	return datetime.datetime.combine(posting_date, posting_time)