fix: do not fetch a random inventory account when multiple inventory accounts exist (backport #57626) (#57632)

* fix: do not fetch a random inventory account when multiple inventory accounts exist (#57626)

(cherry picked from commit 386a4ac1f0)

# Conflicts:
#	erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

* chore: fix conflicts

Remove redundant inter-company transaction tests and related setup.

---------

Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com>

erpnext/stock/__init__.py

@@ -79,10 +79,13 @@ def get_warehouse_account(warehouse, warehouse_account=None):
 		account = get_company_default_inventory_account(warehouse.company)
 
 	if not account and warehouse.company:
-		account = frappe.db.get_value(
-			"Account", {"account_type": "Stock", "is_group": 0, "company": warehouse.company}, "name"
+		inventory_accounts = frappe.get_all(
+			"Account", {"account_type": "Stock", "is_group": 0, "company": warehouse.company}, pluck="name"
 		)
 
+		if len(inventory_accounts) == 1:
+			account = inventory_accounts[0]
+
 	if not account and warehouse.company and not warehouse.is_group:
 		frappe.throw(
 			_("Please set Account in Warehouse {0} or Default Inventory Account in Company {1}").format(

erpnext/stock/doctype/landed_cost_voucher/test_landed_cost_voucher.py

@@ -199,8 +199,10 @@ class TestLandedCostVoucher(ERPNextTestSuite):
 
 		epi = is_perpetual_inventory_enabled(company_a)
 		company_doc = frappe.get_doc("Company", company_a)
+		old_inventory_account = company_doc.default_inventory_account
 		company_doc.enable_perpetual_inventory = 1
 		company_doc.stock_received_but_not_billed = srbnb
+		company_doc.default_inventory_account = "Stock In Hand - _TC"
 		company_doc.save()
 
 		pr = make_purchase_receipt(
@@ -228,7 +230,11 @@ class TestLandedCostVoucher(ERPNextTestSuite):
 		distribute_landed_cost_on_items(lcv)
 		lcv.submit()
 
-		frappe.db.set_value("Company", company_a, "enable_perpetual_inventory", epi)
+		frappe.db.set_value(
+			"Company",
+			company_a,
+			{"enable_perpetual_inventory": epi, "default_inventory_account": old_inventory_account},
+		)
 		frappe.local.enable_perpetual_inventory = {}
 
 	def test_landed_cost_voucher_for_zero_purchase_rate(self):

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -3134,11 +3134,14 @@ class TestPurchaseReceipt(ERPNextTestSuite):
 
 		old_perpetual_inventory = erpnext.is_perpetual_inventory_enabled("_Test Company")
 		frappe.local.enable_perpetual_inventory["_Test Company"] = 1
+		old_inventory_account = frappe.db.get_value("Company", "_Test Company", "default_inventory_account")
 		frappe.db.set_value(
 			"Company",
 			"_Test Company",
-			"stock_received_but_not_billed",
-			"Stock Received But Not Billed - _TC",
+			{
+				"stock_received_but_not_billed": "Stock Received But Not Billed - _TC",
+				"default_inventory_account": "Stock In Hand - _TC",
+			},
 		)
 
 		pr = make_purchase_receipt(qty=10, rate=1000, do_not_submit=1)
@@ -3174,6 +3177,7 @@ class TestPurchaseReceipt(ERPNextTestSuite):
 		)
 		self.assertCountEqual(expected_gle, gl_entries)
 		frappe.local.enable_perpetual_inventory["_Test Company"] = old_perpetual_inventory
+		frappe.db.set_value("Company", "_Test Company", "default_inventory_account", old_inventory_account)
 
 	def test_purchase_receipt_with_use_serial_batch_field_for_rejected_qty(self):
 		batch_item = make_item(

erpnext/stock/doctype/warehouse/test_warehouse.py

@@ -95,6 +95,44 @@ class TestWarehouse(ERPNextTestSuite):
 		children = get_children("Warehouse", parent=company, company=company, is_root=True)
 		self.assertTrue(any(wh["value"] == "_Test Warehouse - _TC" for wh in children))
 
+	def test_inventory_account_fallback_with_multiple_stock_accounts(self):
+		from erpnext.stock import get_warehouse_account
+
+		company = create_inventory_fallback_company()
+		frappe.db.set_value("Company", company, "default_inventory_account", None)
+		if frappe.db.exists("Account", "Extra Inventory Account - _TCIF"):
+			frappe.delete_doc("Account", "Extra Inventory Account - _TCIF")
+
+		warehouse = frappe.get_doc("Warehouse", {"company": company, "is_group": 0})
+		single_account = frappe.db.get_value(
+			"Account", {"account_type": "Stock", "is_group": 0, "company": company}, "name"
+		)
+		self.assertEqual(get_warehouse_account(warehouse), single_account)
+
+		create_account(
+			account_name="Extra Inventory Account",
+			parent_account=frappe.db.get_value("Account", single_account, "parent_account"),
+			account_type="Stock",
+			company=company,
+		)
+		self.assertRaises(frappe.ValidationError, get_warehouse_account, warehouse)
+
+
+def create_inventory_fallback_company():
+	company = "_Test Company Inventory Fallback"
+	if not frappe.db.exists("Company", company):
+		frappe.get_doc(
+			{
+				"doctype": "Company",
+				"company_name": company,
+				"abbr": "_TCIF",
+				"default_currency": "INR",
+				"enable_perpetual_inventory": 0,
+				"country": "India",
+			}
+		).insert(ignore_permissions=True)
+	return company
+
 
 def create_warehouse(warehouse_name, properties=None, company=None):
 	if not company: