diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
index 8bc3b50d198..8d933dd8ed5 100644
--- a/erpnext/controllers/stock_controller.py
+++ b/erpnext/controllers/stock_controller.py
@@ -155,7 +155,7 @@ class StockController(AccountsController):
 					)
 				)
 
-	def get_item_wise_inventory_account_map(self, company):
+	def get_item_wise_inventory_account_map(self):
 		inventory_account_map = frappe._dict()
 		for table in ["items", "packed_items", "supplied_items"]:
 			if not self.get(table):
@@ -190,8 +190,7 @@ class StockController(AccountsController):
 					).format(bold(item_code))
 				)
 
-			if account_dict:
-				return account_dict
+			return account_dict
 
 		if not warehouse_field:
 			warehouse_field = "warehouse"
@@ -207,7 +206,7 @@ class StockController(AccountsController):
 
 	def get_inventory_account_map(self):
 		if self.use_item_inventory_account:
-			return self.get_item_wise_inventory_account_map(self.company)
+			return self.get_item_wise_inventory_account_map()
 
 		return get_warehouse_account_map(self.company)
 
@@ -718,11 +717,11 @@ class StockController(AccountsController):
 						item_row, inventory_account_map, warehouse_field="target_warehouse"
 					)
 
-					warehouse_asset_account = _inv_dict["account"]
+					warehouse_asset_account = _inv_dict.get("account") if _inv_dict else None
 				elif self.get("is_internal_supplier"):
 					_inv_dict = self.get_inventory_account_dict(item_row, inventory_account_map)
 
-					warehouse_asset_account = _inv_dict["account"]
+					warehouse_asset_account = _inv_dict.get("account") if _inv_dict else None
 
 				expense_account = frappe.get_cached_value("Company", self.company, "default_expense_account")
 				if not expense_account:
@@ -2095,7 +2094,7 @@ def get_item_wise_inventory_account_map(rows, company):
 	inventory_map = frappe._dict()
 
 	for row in rows:
-		item_code = row.rm_item_code if hasattr(row, "rm_item_code") else row.item_code
+		item_code = row.rm_item_code if hasattr(row, "rm_item_code") and row.rm_item_code else row.item_code
 		if not item_code:
 			continue
 
diff --git a/erpnext/controllers/tests/test_item_wise_inventory_account.py b/erpnext/controllers/tests/test_item_wise_inventory_account.py
index 01ae69265ac..dc8a9798fe9 100644
--- a/erpnext/controllers/tests/test_item_wise_inventory_account.py
+++ b/erpnext/controllers/tests/test_item_wise_inventory_account.py
@@ -6,7 +6,7 @@ from collections import defaultdict
 
 import frappe
 from frappe.tests import IntegrationTestCase
-from frappe.utils import cint
+from frappe.utils import add_days, cint, today
 
 from erpnext.manufacturing.doctype.production_plan.test_production_plan import make_bom
 from erpnext.manufacturing.doctype.work_order.test_work_order import make_wo_order_test_record
@@ -167,6 +167,98 @@ class TestItemWiseInventoryAccount(IntegrationTestCase):
 
 			self.assertEqual(sle_value, gl_value, f"GL Entry not created for {item_code} correctly")
 
+	def test_item_account_for_backdated_purchase_receipt(self):
+		items = {
+			"Bottle Item A": {"is_stock_item": 1},
+		}
+
+		for item_name, item_data in items.items():
+			item = make_item(
+				item_name,
+				properties=item_data,
+			)
+
+			account = self.add_inventory_account(item)
+			items[item_name]["account"] = account
+
+		make_purchase_receipt(
+			item_code="Bottle Item A",
+			qty=5,
+			rate=100,
+			warehouse=self.default_warehouse,
+			company=self.company,
+		)
+
+		dn = create_delivery_note(
+			item_code="Bottle Item A",
+			qty=5,
+			rate=200,
+			warehouse=self.default_warehouse,
+			company=self.company,
+			cost_center=frappe.db.get_value("Company", self.company, "cost_center"),
+			expense_account=frappe.db.get_value("Company", self.company, "default_expense_account"),
+		)
+
+		for row in items:
+			item_code = row
+			account = items[item_code]["account"]
+
+			sle_value = frappe.db.get_value(
+				"Stock Ledger Entry",
+				{"voucher_type": "Delivery Note", "voucher_no": dn.name, "item_code": item_code},
+				"stock_value_difference",
+			)
+
+			gl_value = (
+				frappe.db.get_value(
+					"GL Entry",
+					{
+						"voucher_type": "Delivery Note",
+						"voucher_no": dn.name,
+						"account": account,
+					},
+					"credit",
+				)
+				* -1
+			)
+
+			self.assertEqual(sle_value, gl_value, f"GL Entry not created for {item_code} correctly")
+
+		make_purchase_receipt(
+			item_code="Bottle Item A",
+			posting_date=add_days(today(), -1),
+			qty=5,
+			rate=200,
+			warehouse=self.default_warehouse,
+			company=self.company,
+		)
+
+		for row in items:
+			item_code = row
+			account = items[item_code]["account"]
+
+			sle_value = frappe.db.get_value(
+				"Stock Ledger Entry",
+				{"voucher_type": "Delivery Note", "voucher_no": dn.name, "item_code": item_code},
+				"stock_value_difference",
+			)
+
+			gl_value = (
+				frappe.db.get_value(
+					"GL Entry",
+					{
+						"voucher_type": "Delivery Note",
+						"voucher_no": dn.name,
+						"account": account,
+					},
+					"credit",
+				)
+				* -1
+			)
+
+			self.assertEqual(sle_value, gl_value, f"GL Entry not created for {item_code} correctly")
+			self.assertEqual(sle_value, 1000.0 * -1, f"GL Entry not created for {item_code} correctly")
+
 	def test_item_group_account_for_purchase_receipt_entry(self):
 		items = {
 			"Stock Item C": {"is_stock_item": 1, "item_group": "Test Item Group C"},
diff --git a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
index 9a6fe76ecfe..815c4002cf1 100644
--- a/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
+++ b/erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py
@@ -616,6 +616,7 @@ class SubcontractingReceipt(SubcontractingController):
 			supplied_items_details.setdefault(item.reference_name, []).append(
 				frappe._dict(
 					{
+						"item_code": item.rm_item_code,
 						"amount": item.amount,
 						"expense_account": item.expense_account,
 						"cost_center": item.cost_center,