test: add unit test for valuation rate on rejected serial/batch item

(cherry picked from commit d002959d35)

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -4287,6 +4287,67 @@ class TestPurchaseReceipt(FrappeTestCase):
 
 		frappe.db.set_single_value("Buying Settings", "set_valuation_rate_for_rejected_materials", 0)
 
+	@IntegrationTestCase.change_settings(
+		"Buying Settings",
+		{"bill_for_rejected_quantity_in_purchase_invoice": 1, "set_valuation_rate_for_rejected_materials": 1},
+	)
+	def test_valuation_rate_for_rejected_materials_with_serial_no(self):
+		item = make_item(
+			"Test Serial Item with Rej Material Valuation",
+			{"is_stock_item": 1, "has_serial_no": 1, "serial_no_series": "SNU-TSIRMV-.#####"},
+		)
+		company = "_Test Company with perpetual inventory"
+
+		warehouse = create_warehouse(
+			"_Test In-ward Warehouse",
+			company="_Test Company with perpetual inventory",
+		)
+
+		rej_warehouse = create_warehouse(
+			"_Test Warehouse - Rejected Material",
+			company="_Test Company with perpetual inventory",
+		)
+
+		pr = make_purchase_receipt(
+			item_code=item.name,
+			qty=10,
+			rate=100,
+			company=company,
+			warehouse=warehouse,
+			rejected_qty=5,
+			rejected_warehouse=rej_warehouse,
+		)
+
+		stock_received_but_not_billed_account = frappe.get_value(
+			"Company",
+			company,
+			"stock_received_but_not_billed",
+		)
+
+		rejected_item_cost = frappe.db.get_value(
+			"Stock Ledger Entry",
+			{
+				"voucher_type": "Purchase Receipt",
+				"voucher_no": pr.name,
+				"warehouse": rej_warehouse,
+			},
+			"stock_value_difference",
+		)
+
+		self.assertEqual(rejected_item_cost, 500)
+
+		srbnb_cost = frappe.db.get_value(
+			"GL Entry",
+			{
+				"voucher_type": "Purchase Receipt",
+				"voucher_no": pr.name,
+				"account": stock_received_but_not_billed_account,
+			},
+			"credit",
+		)
+
+		self.assertEqual(srbnb_cost, 1500)
+
 	def test_valuation_rate_for_rejected_materials_withoout_accepted_materials(self):
 		item = make_item("Test Item with Rej Material Valuation WO Accepted", {"is_stock_item": 1})
 		company = "_Test Company with perpetual inventory"