feat: specify expense account and cost center for raw materials in Su… (backport #47756) (#47861)

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -10,6 +10,10 @@ import erpnext
 from erpnext.accounts.utils import get_account_currency
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.subcontracting_controller import SubcontractingController
+from erpnext.setup.doctype.brand.brand import get_brand_defaults
+from erpnext.setup.doctype.item_group.item_group import get_item_group_defaults
+from erpnext.stock.doctype.item.item import get_item_defaults
+from erpnext.stock.get_item_details import get_default_cost_center, get_default_expense_account
 from erpnext.stock.stock_ledger import get_valuation_rate
 
 
@@ -140,6 +144,9 @@ class SubcontractingReceipt(SubcontractingController):
 		self.reset_default_field_value("rejected_warehouse", "items", "rejected_warehouse")
 		self.get_current_stock()
 
+		self.set_supplied_items_expense_account()
+		self.set_supplied_items_cost_center()
+
 	def on_submit(self):
 		self.validate_closed_subcontracting_order()
 		self.validate_available_qty_for_consumption()
@@ -224,6 +231,17 @@ class SubcontractingReceipt(SubcontractingController):
 				if not item.cost_center:
 					item.cost_center = cost_center
 
+	def set_supplied_items_cost_center(self):
+		for item in self.supplied_items:
+			if not item.cost_center:
+				item.cost_center = get_default_cost_center(
+					{"project": self.project},
+					get_item_defaults(item.rm_item_code, self.company),
+					get_item_group_defaults(item.rm_item_code, self.company),
+					get_brand_defaults(item.rm_item_code, self.company),
+					self.company,
+				)
+
 	def set_items_expense_account(self):
 		if self.company:
 			expense_account = self.get_company_default("default_expense_account", ignore_validation=True)
@@ -232,6 +250,22 @@ class SubcontractingReceipt(SubcontractingController):
 				if not item.expense_account:
 					item.expense_account = expense_account
 
+	def set_supplied_items_expense_account(self):
+		for item in self.supplied_items:
+			if not item.expense_account:
+				item.expense_account = get_default_expense_account(
+					frappe._dict(
+						{
+							"expense_account": self.get_company_default(
+								"default_expense_account", ignore_validation=True
+							)
+						}
+					),
+					get_item_defaults(item.rm_item_code, self.company),
+					get_item_group_defaults(item.rm_item_code, self.company),
+					get_brand_defaults(item.rm_item_code, self.company),
+				)
+
 	def reset_supplied_items(self):
 		if (
 			frappe.db.get_single_value("Buying Settings", "backflush_raw_materials_of_subcontract_based_on")
@@ -519,6 +553,18 @@ class SubcontractingReceipt(SubcontractingController):
 	def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 		warehouse_with_no_account = []
 
+		supplied_items_details = frappe._dict()
+		for item in self.supplied_items:
+			supplied_items_details.setdefault(item.reference_name, []).append(
+				frappe._dict(
+					{
+						"amount": item.amount,
+						"expense_account": item.expense_account,
+						"cost_center": item.cost_center,
+					}
+				)
+			)
+
 		for item in self.items:
 			if flt(item.rate) and flt(item.qty):
 				if warehouse_account.get(item.warehouse):
@@ -568,32 +614,33 @@ class SubcontractingReceipt(SubcontractingController):
 					)
 
 					if flt(item.rm_supp_cost) and supplier_warehouse_account:
-						# Supplier Warehouse Account (Credit)
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=supplier_warehouse_account,
-							cost_center=item.cost_center,
-							debit=0.0,
-							credit=flt(item.rm_supp_cost),
-							remarks=remarks,
-							against_account=item.expense_account,
-							account_currency=get_account_currency(supplier_warehouse_account),
-							project=item.project,
-							item=item,
-						)
-						# Expense Account (Debit)
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=item.expense_account,
-							cost_center=item.cost_center,
-							debit=flt(item.rm_supp_cost),
-							credit=0.0,
-							remarks=remarks,
-							against_account=supplier_warehouse_account,
-							account_currency=get_account_currency(item.expense_account),
-							project=item.project,
-							item=item,
-						)
+						for rm_item in supplied_items_details.get(item.name):
+							# Supplier Warehouse Account (Credit)
+							self.add_gl_entry(
+								gl_entries=gl_entries,
+								account=supplier_warehouse_account,
+								cost_center=rm_item.cost_center,
+								debit=0.0,
+								credit=flt(rm_item.amount),
+								remarks=remarks,
+								against_account=rm_item.expense_account,
+								account_currency=get_account_currency(supplier_warehouse_account),
+								project=item.project,
+								item=item,
+							)
+							# Expense Account (Debit)
+							self.add_gl_entry(
+								gl_entries=gl_entries,
+								account=rm_item.expense_account,
+								cost_center=rm_item.cost_center,
+								debit=flt(rm_item.amount),
+								credit=0.0,
+								remarks=remarks,
+								against_account=supplier_warehouse_account,
+								account_currency=get_account_currency(item.expense_account),
+								project=item.project,
+								item=item,
+							)
 
 					# Expense Account (Debit)
 					if item.additional_cost_per_qty:

erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py

@@ -372,6 +372,56 @@ class TestSubcontractingReceipt(FrappeTestCase):
 		self.assertTrue(get_gl_entries("Subcontracting Receipt", scr.name))
 		frappe.db.set_single_value("Stock Settings", "use_serial_batch_fields", 1)
 
+	@change_settings("Stock Settings", {"use_serial_batch_fields": 0})
+	def test_subcontracting_receipt_gl_entry_with_different_rm_expense_accounts(self):
+		service_items = [
+			{
+				"warehouse": "Stores - TCP1",
+				"item_code": "Subcontracted Service Item 7",
+				"qty": 10,
+				"rate": 100,
+				"fg_item": "Subcontracted Item SA4",
+				"fg_item_qty": 10,
+			},
+		]
+		sco = get_subcontracting_order(
+			company="_Test Company with perpetual inventory",
+			warehouse="Stores - TCP1",
+			supplier_warehouse="Work In Progress - TCP1",
+			service_items=service_items,
+		)
+		rm_items = get_rm_items(sco.supplied_items)
+		itemwise_details = make_stock_in_entry(rm_items=rm_items)
+		make_stock_transfer_entry(
+			sco_no=sco.name,
+			rm_items=rm_items,
+			itemwise_details=copy.deepcopy(itemwise_details),
+		)
+
+		scr = make_subcontracting_receipt(sco.name)
+		scr.save()
+		scr.supplied_items[1].expense_account = "_Test Write Off - TCP1"
+		scr.save()
+		scr.submit()
+
+		for item in scr.supplied_items:
+			self.assertTrue(item.expense_account)
+
+		gl_entries = get_gl_entries("Subcontracting Receipt", scr.name)
+		self.assertTrue(gl_entries)
+
+		fg_warehouse_ac = get_inventory_account(scr.company, scr.items[0].warehouse)
+		expense_account = scr.items[0].expense_account
+		expected_values = {
+			fg_warehouse_ac: [4000, 3000],
+			expense_account: [2000, 4000],
+			"_Test Write Off - TCP1": [1000, 0],
+		}
+
+		for gle in gl_entries:
+			self.assertEqual(expected_values[gle.account][0], gle.debit)
+			self.assertEqual(expected_values[gle.account][1], gle.credit)
+
 	@change_settings("Stock Settings", {"use_serial_batch_fields": 0})
 	def test_subcontracting_receipt_with_zero_service_cost(self):
 		warehouse = "Stores - TCP1"

erpnext/subcontracting/doctype/subcontracting_receipt_supplied_item/subcontracting_receipt_supplied_item.json

@@ -33,7 +33,11 @@
   "section_break_zwnh",
   "serial_no",
   "column_break_qibi",
-  "batch_no"
+  "batch_no",
+  "accounting_details_section",
+  "expense_account",
+  "accounting_dimensions_section",
+  "cost_center"
  ],
  "fields": [
   {
@@ -103,7 +107,7 @@
   {
    "fieldname": "stock_uom",
    "fieldtype": "Link",
-   "label": "Stock Uom",
+   "label": "Stock UOM",
    "options": "UOM",
    "read_only": 1
   },
@@ -231,18 +235,43 @@
    "fieldname": "add_serial_batch_bundle",
    "fieldtype": "Button",
    "label": "Add Serial / Batch Bundle"
+  },
+  {
+   "fieldname": "accounting_details_section",
+   "fieldtype": "Section Break",
+   "label": "Accounting Details"
+  },
+  {
+   "fieldname": "expense_account",
+   "fieldtype": "Link",
+   "label": "Expense Account",
+   "options": "Account"
+  },
+  {
+   "fieldname": "accounting_dimensions_section",
+   "fieldtype": "Section Break",
+   "label": "Accounting Dimensions"
+  },
+  {
+   "depends_on": "eval:cint(erpnext.is_perpetual_inventory_enabled(parent.company))",
+   "fieldname": "cost_center",
+   "fieldtype": "Link",
+   "label": "Cost Center",
+   "options": "Cost Center",
+   "print_hide": 1
   }
  ],
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2024-03-30 10:26:27.237371",
+ "modified": "2025-05-27 12:33:58.772638",
  "modified_by": "Administrator",
  "module": "Subcontracting",
  "name": "Subcontracting Receipt Supplied Item",
  "naming_rule": "Autoincrement",
  "owner": "Administrator",
  "permissions": [],
+ "row_format": "Dynamic",
  "sort_field": "modified",
  "sort_order": "DESC",
  "states": [],

erpnext/subcontracting/doctype/subcontracting_receipt_supplied_item/subcontracting_receipt_supplied_item.py

@@ -20,8 +20,10 @@ class SubcontractingReceiptSuppliedItem(Document):
 		bom_detail_no: DF.Data | None
 		consumed_qty: DF.Float
 		conversion_factor: DF.Float
+		cost_center: DF.Link | None
 		current_stock: DF.Float
 		description: DF.TextEditor | None
+		expense_account: DF.Link | None
 		item_name: DF.Data | None
 		main_item_code: DF.Link | None
 		parent: DF.Data