Merge pull request #55502 from frappe/mergify/bp/version-16/pr-55495

fix: opening bal double counting in Process Period Closing Voucher (backport #55495)

erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "autoname": "format:Process-PCV-{###}",
  "creation": "2025-09-25 15:44:03.534699",
  "doctype": "DocType",
@@ -7,11 +8,13 @@
  "field_order": [
   "parent_pcv",
   "status",
+  "amended_from",
+  "section_normal_balances",
   "p_l_closing_balance",
-  "normal_balances",
   "bs_closing_balance",
-  "z_opening_balances",
-  "amended_from"
+  "normal_balances",
+  "section_opening_balances",
+  "z_opening_balances"
  ],
  "fields": [
   {
@@ -64,17 +67,27 @@
    "fieldname": "bs_closing_balance",
    "fieldtype": "JSON",
    "label": "Balance Sheet Closing Balance"
+  },
+  {
+   "fieldname": "section_normal_balances",
+   "fieldtype": "Tab Break",
+   "label": "Normal Balances"
+  },
+  {
+   "fieldname": "section_opening_balances",
+   "fieldtype": "Tab Break",
+   "label": "Opening Balances"
   }
  ],
  "grid_page_length": 50,
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2025-11-05 11:40:24.996403",
+ "modified": "2026-06-01 12:16:37.374412",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Process Period Closing Voucher",
- "naming_rule": "Expression",
+ "naming_rule": "Expression (old style)",
  "owner": "Administrator",
  "permissions": [
   {

erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py

@@ -36,8 +36,8 @@ class ProcessPeriodClosingVoucher(Document):
 		parent_pcv: DF.Link
 		status: DF.Literal["Queued", "Running", "Paused", "Completed", "Cancelled"]
 		z_opening_balances: DF.Table[ProcessPeriodClosingVoucherDetail]
-
 	# end: auto-generated types
+
 	def on_discard(self):
 		self.db_set("status", "Cancelled")
 
@@ -562,6 +562,9 @@ def process_individual_date(docname: str, date, report_type, parentfield):
 
 	if parentfield == "z_opening_balances":
 		query = query.where(gle.is_opening.eq("Yes"))
+	else:
+		# Keep balances aligned with legacy PCV logic (non-opening transactions only)
+		query = query.where(gle.is_opening.eq("No"))
 
 	query = query.groupby(gle.account)
 	for dim in dimensions:

erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher_list.js

@@ -0,0 +1,17 @@
+// Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+// License: GNU General Public License v3. See license.txt
+
+// render
+frappe.listview_settings["Process Period Closing Voucher"] = {
+	add_fields: ["status"],
+	get_indicator: function (doc) {
+		const status_colors = {
+			Queued: "blue",
+			Running: "orange",
+			Paused: "gray",
+			Completed: "green",
+			Cancelled: "red",
+		};
+		return [__(doc.status), status_colors[doc.status], "status,=," + doc.status];
+	},
+};

erpnext/accounts/doctype/process_period_closing_voucher/test_process_period_closing_voucher.py

@@ -1,4 +1,173 @@
 # Copyright (c) 2025, Frappe Technologies Pvt. Ltd. and Contributors
 # See license.txt
 
-# import frappe
+import frappe
+from frappe.utils import today
+
+from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
+from erpnext.accounts.doctype.process_period_closing_voucher.process_period_closing_voucher import (
+	process_individual_date,
+)
+from erpnext.accounts.utils import get_fiscal_year
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestProcessPeriodClosingVoucher(ERPNextTestSuite):
+	def setUp(self):
+		frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 0)
+		self.company = "_Test Company"
+
+	def make_period_closing_voucher(self, posting_date, submit=True):
+		fy = get_fiscal_year(posting_date, company="_Test Company")
+		pcv = frappe.get_doc(
+			{
+				"doctype": "Period Closing Voucher",
+				"transaction_date": posting_date or today(),
+				"period_start_date": fy[1],
+				"period_end_date": fy[2],
+				"company": self.company,
+				"fiscal_year": fy[0],
+				"closing_account_head": "Retained Earnings - _TC",
+				"remarks": "closing",
+			}
+		)
+		pcv.insert()
+		if submit:
+			pcv.submit()
+
+		return pcv
+
+	def make_process_pcv(self):
+		self.pcv = self.make_period_closing_voucher(posting_date=today(), submit=False)
+		ppcv = frappe.get_doc(
+			{
+				"doctype": "Process Period Closing Voucher",
+				"parent_pcv": self.pcv.name,
+			}
+		)
+		ppcv.save()
+		return ppcv
+
+	def set_processing_date_status(self, date, ppcv, rpt_type, parentfield, status):
+		frappe.db.set_value(
+			"Process Period Closing Voucher Detail",
+			{"processing_date": date, "parent": ppcv, "report_type": rpt_type, "parentfield": parentfield},
+			"status",
+			status,
+		)
+
+	def get_processing_date_closing_balance(self, date, ppcv, rpt_type, parentfield):
+		return frappe.db.get_value(
+			"Process Period Closing Voucher Detail",
+			{"processing_date": date, "parent": ppcv, "report_type": rpt_type, "parentfield": parentfield},
+			"closing_balance",
+		)
+
+	def test_opening_balance_double_counting(self):
+		ppcv = self.make_process_pcv()
+		self.assertEqual(self.pcv.is_first_period_closing_voucher(), True)
+		opening_jv = make_journal_entry(
+			posting_date=today(),
+			amount=10,
+			account1="Cash - _TC",
+			account2="Debtors - _TC",
+			company=self.company,
+			save=False,
+		)
+		opening_jv.accounts[1].party_type = "Customer"
+		opening_jv.accounts[1].party = "_Test Customer"
+		opening_jv.is_opening = "Yes"
+		opening_jv.save()
+		opening_jv.submit()
+
+		jv = make_journal_entry(
+			posting_date=today(),
+			amount=120,
+			account1="Debtors - _TC",
+			account2="Sales - _TC",
+			company=self.company,
+			save=False,
+		)
+		jv.accounts[0].party_type = "Customer"
+		jv.accounts[0].party = "_Test Customer"
+		jv.save()
+		jv.submit()
+
+		# P&L balance
+		parentfield = "normal_balances"
+		rpt_type = "Profit and Loss"
+		# status has to be set to 'Running' for logic to run
+		self.set_processing_date_status(today(), ppcv.name, rpt_type, parentfield, "Running")
+		process_individual_date(ppcv.name, today(), rpt_type, parentfield)
+		bal = frappe.parse_json(
+			self.get_processing_date_closing_balance(today(), ppcv.name, rpt_type, parentfield)
+		)
+		self.assertEqual(len(bal), 1)
+		expected_pl = {
+			"account": "Sales - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 0.0,
+			"credit": 120.0,
+			"debit_in_account_currency": 0.0,
+			"credit_in_account_currency": 120.0,
+		}
+		for k in expected_pl.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_pl[k], bal[0][k])
+
+		# Balance sheet balance
+		rpt_type = "Balance Sheet"
+		self.set_processing_date_status(today(), ppcv.name, rpt_type, parentfield, "Running")
+		process_individual_date(ppcv.name, today(), rpt_type, parentfield)
+		bal = frappe.parse_json(
+			self.get_processing_date_closing_balance(today(), ppcv.name, rpt_type, parentfield)
+		)
+		self.assertEqual(len(bal), 1)
+		expected_bs = {
+			"account": "Debtors - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 120.0,
+			"credit": 0.0,
+			"debit_in_account_currency": 120.0,
+			"credit_in_account_currency": 0.0,
+		}
+		for k in expected_bs.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_bs[k], bal[0][k])
+
+		# Opening balance
+		parentfield = "z_opening_balances"
+		rpt_type = "Balance Sheet"
+		self.set_processing_date_status(today(), ppcv.name, rpt_type, parentfield, "Running")
+		process_individual_date(ppcv.name, today(), rpt_type, parentfield)
+		bal = frappe.parse_json(
+			self.get_processing_date_closing_balance(today(), ppcv.name, rpt_type, parentfield)
+		)
+		self.assertEqual(len(bal), 2)
+		opening_cash = next(x for x in bal if x["account"] == "Cash - _TC")
+		expected_opening_cash = {
+			"account": "Cash - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 10.0,
+			"credit": 0.0,
+			"debit_in_account_currency": 10.0,
+			"credit_in_account_currency": 0.0,
+			"account_currency": "INR",
+		}
+		for k in expected_opening_cash.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_opening_cash[k], opening_cash[k])
+
+		opening_debtors = next(x for x in bal if x["account"] == "Debtors - _TC")
+		expected_opening_debtors = {
+			"account": "Debtors - _TC",
+			"cost_center": "_Test Cost Center - _TC",
+			"debit": 0.0,
+			"credit": 10.0,
+			"debit_in_account_currency": 0.0,
+			"credit_in_account_currency": 10.0,
+			"account_currency": "INR",
+		}
+		for k in expected_opening_debtors.keys():
+			with self.subTest(k):
+				self.assertEqual(expected_opening_debtors[k], opening_debtors[k])