feat: Item-wise provisional accounting for service items

(cherry picked from commit 3ce64170db)

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -801,7 +801,9 @@ class PurchaseInvoice(BuyingController):
 
 					if provisional_accounting_for_non_stock_items:
 						if item.purchase_receipt:
-							provisional_account = self.get_company_default("default_provisional_account")
+							provisional_account = frappe.db.get_value(
+								"Purchase Receipt Item", item.pr_detail, "provisional_expense_account"
+							) or self.get_company_default("default_provisional_account")
 							purchase_receipt_doc = purchase_receipt_doc_map.get(item.purchase_receipt)
 
 							if not purchase_receipt_doc:
@@ -824,7 +826,7 @@ class PurchaseInvoice(BuyingController):
 							if expense_booked_in_pr:
 								# Intentionally passing purchase invoice item to handle partial billing
 								purchase_receipt_doc.add_provisional_gl_entry(
-									item, gl_entries, self.posting_date, reverse=1
+									item, gl_entries, self.posting_date, provisional_account, reverse=1
 								)
 
 					if not self.is_internal_transfer():

erpnext/setup/doctype/company/company.js

@@ -233,7 +233,8 @@ erpnext.company.setup_queries = function(frm) {
 		["expenses_included_in_asset_valuation", {"account_type": "Expenses Included In Asset Valuation"}],
 		["capital_work_in_progress_account", {"account_type": "Capital Work in Progress"}],
 		["asset_received_but_not_billed", {"account_type": "Asset Received But Not Billed"}],
-		["unrealized_profit_loss_account", {"root_type": ["in", ["Liability", "Asset"]]}]
+		["unrealized_profit_loss_account", {"root_type": ["in", ["Liability", "Asset"]]}],
+		["default_provisional_account", {"root_type": ["in", ["Liability", "Asset"]]}]
 	], function(i, v) {
 		erpnext.company.set_custom_query(frm, v);
 	});

erpnext/stock/doctype/item/item.js

@@ -377,6 +377,17 @@ $.extend(erpnext.item, {
 			}
 		}
 
+		frm.set_query('default_provisional_account', 'item_defaults', (doc, cdt, cdn) => {
+			let row = locals[cdt][cdn];
+			return {
+				filters: {
+					"company": row.company,
+					"root_type": ["in", ["Liability", "Asset"]],
+					"is_group": 0
+				}
+			}
+		})
+
 	},
 
 	make_dashboard: function(frm) {

erpnext/stock/doctype/item_default/item_default.json

@@ -15,6 +15,7 @@
   "default_supplier",
   "column_break_8",
   "expense_account",
+  "default_provisional_account",
   "selling_defaults",
   "selling_cost_center",
   "column_break_12",
@@ -101,11 +102,17 @@
    "fieldtype": "Link",
    "label": "Default Discount Account",
    "options": "Account"
+  },
+  {
+   "fieldname": "default_provisional_account",
+   "fieldtype": "Link",
+   "label": "Default Provisional Account",
+   "options": "Account"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2021-07-13 01:26:03.860065",
+ "modified": "2022-04-10 20:18:54.148195",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Item Default",
@@ -114,5 +121,6 @@
  "quick_entry": 1,
  "sort_field": "modified",
  "sort_order": "DESC",
+ "states": [],
  "track_changes": 1
 }

erpnext/stock/doctype/purchase_receipt/purchase_receipt.json

@@ -106,8 +106,6 @@
   "terms",
   "bill_no",
   "bill_date",
-  "accounting_details_section",
-  "provisional_expense_account",
   "more_info",
   "project",
   "status",
@@ -1146,26 +1144,13 @@
    "label": "Represents Company",
    "options": "Company",
    "read_only": 1
-  },
-  {
-   "collapsible": 1,
-   "fieldname": "accounting_details_section",
-   "fieldtype": "Section Break",
-   "label": "Accounting Details"
-  },
-  {
-   "fieldname": "provisional_expense_account",
-   "fieldtype": "Link",
-   "hidden": 1,
-   "label": "Provisional Expense Account",
-   "options": "Account"
   }
  ],
  "icon": "fa fa-truck",
  "idx": 261,
  "is_submittable": 1,
  "links": [],
- "modified": "2022-03-10 11:40:52.690984",
+ "modified": "2022-04-10 22:50:37.761362",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt",

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -146,10 +146,13 @@ class PurchaseReceipt(BuyingController):
 			)
 		)
 
-		if provisional_accounting_for_non_stock_items:
+		if not provisional_accounting_for_non_stock_items:
-			default_provisional_account = self.get_company_default("default_provisional_account")
+			return
-			if not self.provisional_expense_account:
+
-				self.provisional_expense_account = default_provisional_account
+		default_provisional_account = self.get_company_default("default_provisional_account")
+		for item in self.get("items"):
+			if not item.get("provisional_expense_account"):
+				item.provisional_expense_account = default_provisional_account
 
 	def validate_with_previous_doc(self):
 		super(PurchaseReceipt, self).validate_with_previous_doc(
@@ -475,9 +478,10 @@ class PurchaseReceipt(BuyingController):
 				+ "\n".join(warehouse_with_no_account)
 			)
 
-	def add_provisional_gl_entry(self, item, gl_entries, posting_date, reverse=0):
+	def add_provisional_gl_entry(
-		provisional_expense_account = self.get("provisional_expense_account")
+		self, item, gl_entries, posting_date, provisional_account, reverse=0
-		credit_currency = get_account_currency(provisional_expense_account)
+	):
+		credit_currency = get_account_currency(provisional_account)
 		debit_currency = get_account_currency(item.expense_account)
 		expense_account = item.expense_account
 		remarks = self.get("remarks") or _("Accounting Entry for Service")
@@ -491,7 +495,7 @@ class PurchaseReceipt(BuyingController):
 
 		self.add_gl_entry(
 			gl_entries=gl_entries,
-			account=provisional_expense_account,
+			account=provisional_account,
 			cost_center=item.cost_center,
 			debit=0.0,
 			credit=multiplication_factor * item.amount,
@@ -511,7 +515,7 @@ class PurchaseReceipt(BuyingController):
 			debit=multiplication_factor * item.amount,
 			credit=0.0,
 			remarks=remarks,
-			against_account=provisional_expense_account,
+			against_account=provisional_account,
 			account_currency=debit_currency,
 			project=item.project,
 			voucher_detail_no=item.name,

erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json

@@ -96,7 +96,6 @@
   "include_exploded_items",
   "batch_no",
   "rejected_serial_no",
-  "expense_account",
   "item_tax_rate",
   "item_weight_details",
   "weight_per_unit",
@@ -107,6 +106,10 @@
   "manufacturer",
   "column_break_16",
   "manufacturer_part_no",
+  "accounting_details_section",
+  "expense_account",
+  "column_break_102",
+  "provisional_expense_account",
   "accounting_dimensions_section",
   "project",
   "dimension_col_break",
@@ -971,12 +974,27 @@
    "label": "Product Bundle",
    "options": "Product Bundle",
    "read_only": 1
+  },
+  {
+   "fieldname": "provisional_expense_account",
+   "fieldtype": "Link",
+   "label": "Provisional Expense Account",
+   "options": "Account"
+  },
+  {
+   "fieldname": "accounting_details_section",
+   "fieldtype": "Section Break",
+   "label": "Accounting Details"
+  },
+  {
+   "fieldname": "column_break_102",
+   "fieldtype": "Column Break"
   }
  ],
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2022-02-01 11:32:27.980524",
+ "modified": "2022-04-11 13:07:32.061402",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt Item",

erpnext/stock/get_item_details.py

@@ -335,6 +335,7 @@ def get_basic_details(args, item, overwrite_warehouse=True):
 			"expense_account": expense_account
 			or get_default_expense_account(args, item_defaults, item_group_defaults, brand_defaults),
 			"discount_account": get_default_discount_account(args, item_defaults),
+			"provisional_expense_account": get_provisional_account(args, item_defaults),
 			"cost_center": get_default_cost_center(
 				args, item_defaults, item_group_defaults, brand_defaults
 			),
@@ -689,6 +690,10 @@ def get_default_expense_account(args, item, item_group, brand):
 	)
 
 
+def get_provisional_account(args, item):
+	return item.get("default_provisional_account") or args.default_provisional_account
+
+
 def get_default_discount_account(args, item):
 	return item.get("default_discount_account") or args.discount_account