refactor: introduce StockEntryGLComposer and StockReconciliationGLComposer

Stock Entry
  stock_entry/services/gl_composer.py → StockEntryGLComposer(BaseStockGLComposer)
  compose() calls super().compose() for the base warehouse↔expense GL pairs,
  then adds additional-cost entries (_build_additional_cost_per_item_account +
  _append_additional_cost_gl_entries) and LCV adjustments (_append_lcv_gl_entries).
  get_item_account_wise_lcv_entries stays on StockController (called via self.doc).
  StockEntry.get_gl_entries is now a 3-line shim.
  Removed private helpers from StockEntry; dropped unused process_gl_map and
  get_account_currency imports.

Stock Reconciliation
  stock_reconciliation/services/gl_composer.py → StockReconciliationGLComposer(BaseStockGLComposer)
  compose() guards cost_center and delegates to
  super().compose(inventory_account_map, doc.expense_account, doc.cost_center).
  StockReconciliation.get_gl_entries is now a 3-line shim.

Verified: 26 GL snapshots byte-identical on test-erpnext-v17;
89 SE tests and 33/34 SR tests green on test-site-ai
(1 pre-existing SR failure in test_serial_no_status_with_backdated_stock_reco,
unrelated to GL — IndexError in serial bundle setup).

erpnext/stock/doctype/stock_entry/services/gl_composer.py

@@ -0,0 +1,157 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+import frappe
+from frappe import _
+from frappe.utils import flt
+
+from erpnext.accounts.general_ledger import process_gl_map
+from erpnext.accounts.utils import get_account_currency
+from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
+
+
+class StockEntryGLComposer(BaseStockGLComposer):
+	"""GL composer for Stock Entry.
+
+	Extends the base stock GL loop with additional-cost entries (from the
+	``additional_costs`` child table) and landed-cost voucher adjustments.
+	"""
+
+	def compose(self, inventory_account_map: dict | None = None) -> list:
+		doc = self.doc
+		gl_entries = super().compose(inventory_account_map)
+
+		if doc.purpose in ("Repack", "Manufacture"):
+			total_basic_amount = sum(flt(t.basic_amount) for t in doc.get("items") if t.is_finished_item)
+		else:
+			total_basic_amount = sum(flt(t.basic_amount) for t in doc.get("items") if t.t_warehouse)
+
+		divide_based_on = total_basic_amount
+		if doc.get("additional_costs") and not total_basic_amount:
+			divide_based_on = sum(item.qty for item in doc.get("items"))
+
+		item_account_wise_additional_cost = self._build_additional_cost_per_item_account(
+			total_basic_amount, divide_based_on
+		)
+		if item_account_wise_additional_cost:
+			self._append_additional_cost_gl_entries(gl_entries, item_account_wise_additional_cost)
+
+		self._append_lcv_gl_entries(gl_entries, inventory_account_map)
+
+		return process_gl_map(gl_entries, from_repost=frappe.flags.through_repost_item_valuation)
+
+	def _build_additional_cost_per_item_account(
+		self, total_basic_amount: float, divide_based_on: float
+	) -> dict:
+		doc = self.doc
+		item_account_wise_additional_cost = {}
+
+		for t in doc.get("additional_costs"):
+			for d in doc.get("items"):
+				if doc.purpose in ("Repack", "Manufacture") and not d.is_finished_item:
+					continue
+				elif not d.t_warehouse:
+					continue
+
+				item_account_wise_additional_cost.setdefault((d.item_code, d.name), {})
+				item_account_wise_additional_cost[(d.item_code, d.name)].setdefault(
+					t.expense_account, {"amount": 0.0, "base_amount": 0.0}
+				)
+
+				multiply_based_on = d.basic_amount if total_basic_amount else d.qty
+				entry = item_account_wise_additional_cost[(d.item_code, d.name)][t.expense_account]
+				entry["amount"] += flt(t.amount * multiply_based_on) / divide_based_on
+				entry["base_amount"] += flt(t.base_amount * multiply_based_on) / divide_based_on
+
+		return item_account_wise_additional_cost
+
+	def _append_additional_cost_gl_entries(
+		self, gl_entries: list, item_account_wise_additional_cost: dict
+	) -> None:
+		doc = self.doc
+		for d in doc.get("items"):
+			for account, amount in item_account_wise_additional_cost.get((d.item_code, d.name), {}).items():
+				if not amount:
+					continue
+
+				gl_entries.append(
+					doc.get_gl_dict(
+						{
+							"account": account,
+							"against": d.expense_account,
+							"cost_center": d.cost_center,
+							"remarks": doc.get("remarks") or _("Accounting Entry for Stock"),
+							"credit_in_account_currency": flt(amount["amount"]),
+							"credit": flt(amount["base_amount"]),
+						},
+						item=d,
+					)
+				)
+
+				gl_entries.append(
+					doc.get_gl_dict(
+						{
+							"account": d.expense_account,
+							"against": account,
+							"cost_center": d.cost_center,
+							"remarks": doc.get("remarks") or _("Accounting Entry for Stock"),
+							"credit": -1 * amount["base_amount"],
+						},
+						item=d,
+					)
+				)
+
+	def _append_lcv_gl_entries(self, gl_entries: list, inventory_account_map: dict) -> None:
+		doc = self.doc
+		landed_cost_entries = doc.get_item_account_wise_lcv_entries()
+		if not landed_cost_entries:
+			return
+
+		for item in doc.get("items"):
+			if item.s_warehouse:
+				continue
+
+			if (item.item_code, item.name) in landed_cost_entries:
+				for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
+					account_currency = get_account_currency(account)
+					credit_amount = (
+						flt(amount["base_amount"])
+						if (amount["base_amount"] or account_currency != doc.company_currency)
+						else flt(amount["amount"])
+					)
+
+					_inv_dict = doc.get_inventory_account_dict(item, inventory_account_map, "t_warehouse")
+					gl_entries.append(
+						doc.get_gl_dict(
+							{
+								"account": account,
+								"against": _inv_dict["account"],
+								"cost_center": item.cost_center,
+								"debit": 0.0,
+								"credit": credit_amount,
+								"remarks": _("Accounting Entry for LCV in Stock Entry {0}").format(doc.name),
+								"credit_in_account_currency": flt(amount["amount"]),
+								"account_currency": account_currency,
+								"project": item.project,
+							},
+							item=item,
+						)
+					)
+
+					account_currency = get_account_currency(item.expense_account)
+					gl_entries.append(
+						doc.get_gl_dict(
+							{
+								"account": item.expense_account,
+								"against": _inv_dict["account"],
+								"cost_center": item.cost_center,
+								"debit": 0.0,
+								"credit": credit_amount * -1,
+								"remarks": _("Accounting Entry for LCV in Stock Entry {0}").format(doc.name),
+								"debit_in_account_currency": flt(amount["amount"]),
+								"account_currency": account_currency,
+								"project": item.project,
+							},
+							item=item,
+						)
+					)

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -24,8 +24,6 @@ from frappe.utils import (
 )
 
 import erpnext
-from erpnext.accounts.general_ledger import process_gl_map
-from erpnext.accounts.utils import get_account_currency
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.taxes_and_totals import init_landed_taxes_and_totals
 from erpnext.manufacturing.doctype.bom.bom import (
@@ -1050,137 +1048,9 @@ class StockEntry(StockController, SubcontractingInwardController):
 				sl_entries.append(sle)
 
 	def get_gl_entries(self, inventory_account_map):
-		gl_entries = super().get_gl_entries(inventory_account_map)
+		from erpnext.stock.doctype.stock_entry.services.gl_composer import StockEntryGLComposer
 
-		if self.purpose in ("Repack", "Manufacture"):
+		return StockEntryGLComposer(self).compose(inventory_account_map)
-			total_basic_amount = sum(flt(t.basic_amount) for t in self.get("items") if t.is_finished_item)
-		else:
-			total_basic_amount = sum(flt(t.basic_amount) for t in self.get("items") if t.t_warehouse)
-
-		divide_based_on = total_basic_amount
-		if self.get("additional_costs") and not total_basic_amount:
-			divide_based_on = sum(item.qty for item in self.get("items"))
-
-		item_account_wise_additional_cost = self._build_additional_cost_per_item_account(
-			total_basic_amount, divide_based_on
-		)
-
-		if item_account_wise_additional_cost:
-			self._append_additional_cost_gl_entries(gl_entries, item_account_wise_additional_cost)
-
-		self.set_gl_entries_for_landed_cost_voucher(gl_entries, inventory_account_map)
-		return process_gl_map(gl_entries, from_repost=frappe.flags.through_repost_item_valuation)
-
-	def _build_additional_cost_per_item_account(self, total_basic_amount, divide_based_on):
-		item_account_wise_additional_cost = {}
-
-		for t in self.get("additional_costs"):
-			for d in self.get("items"):
-				if self.purpose in ("Repack", "Manufacture") and not d.is_finished_item:
-					continue
-				elif not d.t_warehouse:
-					continue
-
-				item_account_wise_additional_cost.setdefault((d.item_code, d.name), {})
-				item_account_wise_additional_cost[(d.item_code, d.name)].setdefault(
-					t.expense_account, {"amount": 0.0, "base_amount": 0.0}
-				)
-
-				multiply_based_on = d.basic_amount if total_basic_amount else d.qty
-				entry = item_account_wise_additional_cost[(d.item_code, d.name)][t.expense_account]
-				entry["amount"] += flt(t.amount * multiply_based_on) / divide_based_on
-				entry["base_amount"] += flt(t.base_amount * multiply_based_on) / divide_based_on
-
-		return item_account_wise_additional_cost
-
-	def _append_additional_cost_gl_entries(self, gl_entries, item_account_wise_additional_cost):
-		for d in self.get("items"):
-			for account, amount in item_account_wise_additional_cost.get((d.item_code, d.name), {}).items():
-				if not amount:
-					continue
-
-				gl_entries.append(
-					self.get_gl_dict(
-						{
-							"account": account,
-							"against": d.expense_account,
-							"cost_center": d.cost_center,
-							"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-							"credit_in_account_currency": flt(amount["amount"]),
-							"credit": flt(amount["base_amount"]),
-						},
-						item=d,
-					)
-				)
-
-				gl_entries.append(
-					self.get_gl_dict(
-						{
-							"account": d.expense_account,
-							"against": account,
-							"cost_center": d.cost_center,
-							"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-							"credit": -1 * amount["base_amount"],  # negative credit instead of debit
-						},
-						item=d,
-					)
-				)
-
-	def set_gl_entries_for_landed_cost_voucher(self, gl_entries, inventory_account_map):
-		landed_cost_entries = self.get_item_account_wise_lcv_entries()
-		if not landed_cost_entries:
-			return
-
-		for item in self.get("items"):
-			if item.s_warehouse:
-				continue
-
-			if (item.item_code, item.name) in landed_cost_entries:
-				for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
-					account_currency = get_account_currency(account)
-					credit_amount = (
-						flt(amount["base_amount"])
-						if (amount["base_amount"] or account_currency != self.company_currency)
-						else flt(amount["amount"])
-					)
-
-					_inv_dict = self.get_inventory_account_dict(item, inventory_account_map, "t_warehouse")
-					gl_entries.append(
-						self.get_gl_dict(
-							{
-								"account": account,
-								"against": _inv_dict["account"],
-								"cost_center": item.cost_center,
-								"debit": 0.0,
-								"credit": credit_amount,
-								"remarks": _("Accounting Entry for LCV in Stock Entry {0}").format(self.name),
-								"credit_in_account_currency": flt(amount["amount"]),
-								"account_currency": account_currency,
-								"project": item.project,
-							},
-							item=item,
-						)
-					)
-
-					account_currency = get_account_currency(item.expense_account)
-
-					# credit amount in negative to knock off the debit entry
-					gl_entries.append(
-						self.get_gl_dict(
-							{
-								"account": item.expense_account,
-								"against": _inv_dict["account"],
-								"cost_center": item.cost_center,
-								"debit": 0.0,
-								"credit": credit_amount * -1,
-								"remarks": _("Accounting Entry for LCV in Stock Entry {0}").format(self.name),
-								"debit_in_account_currency": flt(amount["amount"]),
-								"account_currency": account_currency,
-								"project": item.project,
-							},
-							item=item,
-						)
-					)
 
 	@property
 	def pro_doc(self):

erpnext/stock/doctype/stock_reconciliation/services/gl_composer.py

@@ -0,0 +1,20 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+from frappe import _, msgprint
+
+from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
+
+
+class StockReconciliationGLComposer(BaseStockGLComposer):
+	"""GL composer for Stock Reconciliation.
+
+	SR carries its own expense_account and cost_center which are passed as
+	defaults into the base stock GL composition loop.
+	"""
+
+	def compose(self, inventory_account_map: dict | None = None) -> list:
+		doc = self.doc
+		if not doc.cost_center:
+			msgprint(_("Please enter Cost Center"), raise_exception=1)
+		return super().compose(inventory_account_map, doc.expense_account, doc.cost_center)

erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py

@@ -975,10 +975,11 @@ class StockReconciliation(StockController):
 		return new_sl_entries
 
 	def get_gl_entries(self, inventory_account_map=None):
-		if not self.cost_center:
+		from erpnext.stock.doctype.stock_reconciliation.services.gl_composer import (
-			msgprint(_("Please enter Cost Center"), raise_exception=1)
+			StockReconciliationGLComposer,
+		)
 
-		return super().get_gl_entries(inventory_account_map, self.expense_account, self.cost_center)
+		return StockReconciliationGLComposer(self).compose(inventory_account_map)
 
 	def validate_expense_account(self):
 		if not cint(erpnext.is_perpetual_inventory_enabled(self.company)):