diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index 7ad9498c88f..3d69614a7b6 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -1592,6 +1592,7 @@ class StockEntry(StockController):
 				pro_doc.set_actual_dates()
 
 	@frappe.whitelist()
+<<<<<<< HEAD
 	def get_item_details(self, args=None, for_update=False):
 		item = frappe.db.sql(
 			"""select i.name, i.stock_uom, i.description, i.image, i.item_name, i.item_group,
@@ -1603,7 +1604,41 @@ class StockEntry(StockController):
 				and (i.end_of_life is null or i.end_of_life<'1900-01-01' or i.end_of_life > %s)""",
 			(self.company, args.get("item_code"), nowdate()),
 			as_dict=1,
+=======
+	def get_item_details(self, args: ItemDetailsCtx = None, for_update=False):
+		item = frappe.qb.DocType("Item")
+		item_default = frappe.qb.DocType("Item Default")
+
+		query = (
+			frappe.qb.from_(item)
+			.left_join(item_default)
+			.on((item.name == item_default.parent) & (item_default.company == self.company))
+			.select(
+				item.name,
+				item.stock_uom,
+				item.description,
+				item.image,
+				item.item_name,
+				item.item_group,
+				item.has_batch_no,
+				item.sample_quantity,
+				item.has_serial_no,
+				item.allow_alternative_item,
+				item_default.expense_account,
+				item_default.buying_cost_center,
+			)
+			.where(
+				(item.name == args.get("item_code"))
+				& (item.disabled == 0)
+				& (
+					(item.end_of_life.isnull())
+					| (item.end_of_life < "1900-01-01")
+					| (item.end_of_life > nowdate())
+				)
+			)
+>>>>>>> 4ef7e6424a (fix: set stock adjustment account in difference account (#45606))
 		)
+		item = query.run(as_dict=True)
 
 		if not item:
 			frappe.throw(
@@ -1646,6 +1681,11 @@ class StockEntry(StockController):
 		if self.purpose == "Material Issue":
 			ret["expense_account"] = item.get("expense_account") or item_group_defaults.get("expense_account")
 
+		if self.purpose == "Manufacture":
+			ret["expense_account"] = frappe.get_cached_value(
+				"Company", self.company, "stock_adjustment_account"
+			)
+
 		for company_field, field in {
 			"stock_adjustment_account": "expense_account",
 			"cost_center": "cost_center",