fix: purchase receipt item showing wrong expense account (#51362)

erpnext/accounts/doctype/subscription/subscription.py

@@ -25,7 +25,6 @@ from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
 )
 from erpnext.accounts.doctype.subscription_plan.subscription_plan import get_plan_rate
-from erpnext.accounts.party import get_party_account_currency
 
 
 class InvoiceCancelled(frappe.ValidationError):

erpnext/accounts/doctype/subscription/test_subscription.py

@@ -653,7 +653,7 @@ def reset_settings():
 
 def create_subscription(**kwargs):
 	subscription = frappe.new_doc("Subscription")
-	subscription.party_type = (kwargs.get("party_type") or "Customer",)
+	subscription.party_type = kwargs.get("party_type") or "Customer"
 	subscription.company = kwargs.get("company") or "_Test Company"
 	subscription.party = kwargs.get("party") or "_Test Customer"
 	subscription.trial_period_start = kwargs.get("trial_period_start")

erpnext/buying/doctype/purchase_order/purchase_order.py

@@ -748,6 +748,7 @@ def make_purchase_receipt(source_name, target_doc=None, args=None):
 					"sales_order_item": "sales_order_item",
 					"wip_composite_asset": "wip_composite_asset",
 				},
+				"field_no_map": ["expense_account"],
 				"postprocess": update_item,
 				"condition": lambda doc: (
 					True if is_unit_price_row(doc) else abs(doc.received_qty) < abs(doc.qty)

erpnext/setup/doctype/company/test_company.py

@@ -1,7 +1,6 @@
 # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
 # License: GNU General Public License v3. See license.txt
 import json
-import unittest
 
 import frappe
 from frappe import _

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -755,7 +755,7 @@ class PurchaseReceipt(BuyingController):
 				stock_asset_rbnb = (
 					self.get_company_default("asset_received_but_not_billed")
 					if d.is_fixed_asset
-					else self.get_company_default("stock_received_but_not_billed")
+					else (d.expense_account or self.get_company_default("stock_received_but_not_billed"))
 				)
 				landed_cost_entries = self.get_item_account_wise_lcv_entries()
 				if d.is_fixed_asset:
@@ -809,7 +809,7 @@ class PurchaseReceipt(BuyingController):
 				stock_asset_rbnb = (
 					self.get_company_default("asset_received_but_not_billed")
 					if d.is_fixed_asset
-					else self.get_company_default("stock_received_but_not_billed")
+					else (d.expense_account or self.get_company_default("stock_received_but_not_billed"))
 				)
 
 				stock_value_diff = get_stock_value_difference(self.name, d.name, d.rejected_warehouse)

erpnext/stock/get_item_details.py

@@ -434,6 +434,19 @@ def get_basic_details(ctx: ItemDetailsCtx, item, overwrite_warehouse=True) -> It
 			expense_account = get_asset_category_account(
 				fieldname="fixed_asset_account", item=ctx.item_code, company=ctx.company
 			)
+	elif ctx.doctype == "Purchase Receipt":
+		from erpnext.accounts.utils import get_company_default
+
+		if not (
+			frappe.get_value("Company", ctx.company, "enable_provisional_accounting_for_non_stock_items")
+			and not item.is_stock_item
+			and ctx.qty
+		):
+			expense_account = (
+				get_company_default(ctx.company, "stock_received_but_not_billed")
+				if not frappe.in_test
+				else f'Stock Received But Not Billed - {frappe.get_value("Company", ctx.company, "abbr")}'
+			)
 
 	# Set the UOM to the Default Sales UOM or Default Purchase UOM if configured in the Item Master
 	if not ctx.uom: