fix: multiple fixes related Deferred Accounting

erpnext/accounts/doctype/process_deferred_accounting/test_process_deferred_accounting.py

@@ -40,6 +40,13 @@ class TestProcessDeferredAccounting(IntegrationTestCase):
 		si.save()
 		si.submit()
 
+		original_gle = [
+			["Debtors - _TC", 3000.0, 0, "2023-07-01"],
+			[deferred_account, 0.0, 3000, "2023-07-01"],
+		]
+
+		check_gl_entries(self, si.name, original_gle, "2023-07-01")
+
 		process_deferred_accounting = frappe.get_doc(
 			dict(
 				doctype="Process Deferred Accounting",
@@ -63,6 +70,12 @@ class TestProcessDeferredAccounting(IntegrationTestCase):
 		]
 
 		check_gl_entries(self, si.name, expected_gle, "2023-07-01")
+
+		# cancel the process deferred accounting document
+		process_deferred_accounting.cancel()
+
+		# check if gl entries are cancelled
+		check_gl_entries(self, si.name, original_gle, "2023-07-01")
 		change_acc_settings()
 
 	def test_pda_submission_and_cancellation(self):

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -2483,6 +2483,10 @@ class TestSalesInvoice(ERPNextTestSuite):
 		for gle in gl_entries:
 			self.assertEqual(expected_values[gle.account]["cost_center"], gle.cost_center)
 
+	@IntegrationTestCase.change_settings(
+		"Accounts Settings",
+		{"book_deferred_entries_based_on": "Days", "book_deferred_entries_via_journal_entry": 0},
+	)
 	def test_deferred_revenue(self):
 		deferred_account = create_account(
 			account_name="Deferred Revenue",
@@ -2537,6 +2541,10 @@ class TestSalesInvoice(ERPNextTestSuite):
 
 		self.assertRaises(frappe.ValidationError, si.save)
 
+	@IntegrationTestCase.change_settings(
+		"Accounts Settings",
+		{"book_deferred_entries_based_on": "Months", "book_deferred_entries_via_journal_entry": 0},
+	)
 	def test_fixed_deferred_revenue(self):
 		deferred_account = create_account(
 			account_name="Deferred Revenue",
@@ -2544,10 +2552,6 @@ class TestSalesInvoice(ERPNextTestSuite):
 			company="_Test Company",
 		)
 
-		acc_settings = frappe.get_doc("Accounts Settings", "Accounts Settings")
-		acc_settings.book_deferred_entries_based_on = "Months"
-		acc_settings.save()
-
 		item = create_item("_Test Item for Deferred Accounting")
 		item.enable_deferred_revenue = 1
 		item.deferred_revenue_account = deferred_account
@@ -2587,10 +2591,6 @@ class TestSalesInvoice(ERPNextTestSuite):
 
 		check_gl_entries(self, si.name, expected_gle, "2019-01-30")
 
-		acc_settings = frappe.get_doc("Accounts Settings", "Accounts Settings")
-		acc_settings.book_deferred_entries_based_on = "Days"
-		acc_settings.save()
-
 	def test_validate_inter_company_transaction_address_links(self):
 		def _validate_address_link(address, link_doctype, link_name):
 			return frappe.db.get_value(
@@ -2833,7 +2833,9 @@ class TestSalesInvoice(ERPNextTestSuite):
 		self.assertEqual(si.items[0].rate, rate)
 		self.assertEqual(target_doc.items[0].rate, rate)
 
-		check_gl_entries(self, target_doc.name, pi_gl_entries, add_days(nowdate(), -1))
+		check_gl_entries(
+			self, target_doc.name, pi_gl_entries, add_days(nowdate(), -1), voucher_type="Purchase Invoice"
+		)
 
 	def test_internal_transfer_gl_precision_issues(self):
 		# Make a stock queue of an item with two valuations
@@ -4561,6 +4563,8 @@ def check_gl_entries(doc, voucher_no, expected_gle, posting_date, voucher_type="
 	)
 	gl_entries = q.run(as_dict=True)
 
+	doc.assertGreater(len(gl_entries), 0)
+
 	for i, gle in enumerate(gl_entries):
 		doc.assertEqual(expected_gle[i][0], gle.account)
 		doc.assertEqual(expected_gle[i][1], gle.debit)

erpnext/accounts/general_ledger.py

@@ -703,7 +703,18 @@ def make_reverse_gl_entries(
 				query.run()
 		else:
 			if not immutable_ledger_enabled:
-				set_as_cancel(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"])
+				gle_names = [x.get("name") for x in gl_entries]
+
+				# if names are available, cancel only that set of entries
+				if not all(gle_names):
+					set_as_cancel(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"])
+				else:
+					frappe.db.sql(
+						"""UPDATE `tabGL Entry` SET is_cancelled = 1,
+						modified=%s, modified_by=%s
+						where name in %s and is_cancelled = 0""",
+						(now(), frappe.session.user, tuple(gle_names)),
+					)
 
 		for entry in gl_entries:
 			new_gle = copy.deepcopy(entry)

erpnext/accounts/report/deferred_revenue_and_expense/deferred_revenue_and_expense.py

@@ -79,6 +79,14 @@ class Deferred_Item:
 		return - estimated amount to post for given period
 		Calculated based on already booked amount and item service period
 		"""
+		if self.filters.book_deferred_entries_based_on == "Months":
+			# if the deferred entries are based on service period, use service start and end date
+			return self.calculate_monthly_amount(start_date, end_date)
+
+		else:
+			return self.calculate_days_amount(start_date, end_date)
+
+	def calculate_monthly_amount(self, start_date, end_date):
 		total_months = (
 			(self.service_end_date.year - self.service_start_date.year) * 12
 			+ (self.service_end_date.month - self.service_start_date.month)
@@ -105,6 +113,19 @@ class Deferred_Item:
 
 		return base_amount
 
+	def calculate_days_amount(self, start_date, end_date):
+		base_amount = 0
+		total_days = date_diff(self.service_end_date, self.service_start_date) + 1
+		total_booking_days = date_diff(end_date, start_date) + 1
+		already_booked_amount = self.get_item_total()
+
+		base_amount = flt(self.base_net_amount * total_booking_days / flt(total_days))
+
+		if base_amount + already_booked_amount > self.base_net_amount:
+			base_amount = self.base_net_amount - already_booked_amount
+
+		return base_amount
+
 	def make_dummy_gle(self, name, date, amount):
 		"""
 		return - frappe._dict() of a dummy gle entry
@@ -245,6 +266,10 @@ class Deferred_Revenue_and_Expense_Report:
 		else:
 			self.filters = frappe._dict(filters)
 
+		self.filters.book_deferred_entries_based_on = frappe.db.get_singles_value(
+			"Accounts Settings", "book_deferred_entries_based_on"
+		)
+
 		self.period_list = None
 		self.deferred_invoices = []
 		# holds period wise total for report
@@ -289,7 +314,11 @@ class Deferred_Revenue_and_Expense_Report:
 			.join(inv)
 			.on(inv.name == inv_item.parent)
 			.left_join(gle)
-			.on((inv_item.name == gle.voucher_detail_no) & (deferred_account_field == gle.account))
+			.on(
+				(inv_item.name == gle.voucher_detail_no)
+				& (deferred_account_field == gle.account)
+				& (gle.is_cancelled == 0)
+			)
 			.select(
 				inv.name.as_("doc"),
 				inv.posting_date,