diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
index 5a04f71..d816780 100644
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -824,6 +824,7 @@
 		credit,
 		remarks,
 		against_account,
+		against_type="Account",
 		debit_in_account_currency=None,
 		credit_in_account_currency=None,
 		account_currency=None,
@@ -838,7 +839,7 @@
 			"cost_center": cost_center,
 			"debit": debit,
 			"credit": credit,
-			"against_type": "Account",
+			"against_type": against_type,
 			"against": against_account,
 			"remarks": remarks,
 		}
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index 04eff54..836dda7 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -449,6 +449,7 @@
 									debit=0.0,
 									credit=discrepancy_caused_by_exchange_rate_difference,
 									remarks=remarks,
+									against_type="Supplier",
 									against_account=self.supplier,
 									debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
 									account_currency=credit_currency,
@@ -462,6 +463,7 @@
 									debit=discrepancy_caused_by_exchange_rate_difference,
 									credit=0.0,
 									remarks=remarks,
+									against_type="Supplier",
 									against_account=self.supplier,
 									debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
 									account_currency=credit_currency,
@@ -666,7 +668,7 @@
 				(self.name, expenses_included_in_valuation),
 			)
 
-			against_account = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0])
+			against_accounts = [d.account for d in gl_entries if flt(d.debit) > 0]
 			total_valuation_amount = sum(valuation_tax.values())
 			amount_including_divisional_loss = negative_expense_to_be_booked
 			stock_rbnb = self.get_company_default("stock_received_but_not_billed")
@@ -687,16 +689,17 @@
 						)
 						amount_including_divisional_loss -= applicable_amount
 
-					self.add_gl_entry(
-						gl_entries=gl_entries,
-						account=account,
-						cost_center=tax.cost_center,
-						debit=0.0,
-						credit=applicable_amount,
-						remarks=self.remarks or _("Accounting Entry for Stock"),
-						against_account=against_account,
-						item=tax,
-					)
+					for against in against_accounts:
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=account,
+							cost_center=tax.cost_center,
+							debit=0.0,
+							credit=flt(applicable_amount) / len(against_accounts),
+							remarks=self.remarks or _("Accounting Entry for Stock"),
+							against_account=against,
+							item=tax,
+						)
 
 					i += 1