feat(accounts): add Bank Charges account for Payment Entry deductions (#57840)

* feat(accounts): add Bank Charges account for Payment Entry deductions

Add an optional Bank Charges Account field on Company. When a Payment
Entry has a difference between the paid and received amount (e.g. a
same-currency Internal Transfer where the bank deducted a fee), that
amount now books to the Bank Charges account in the deductions table
instead of always going to the Exchange Gain/Loss account. Left blank,
behavior is unchanged.

Mirrors the resolution on both the server (set_exchange_gain_loss) and
client (set_exchange_gain_loss_deduction) so the deduction row is
pre-filled consistently before and after save. A user's manual account
edit on an existing deduction row is preserved across recalculation,
same as before this change.

* fix(accounts): only route Payment Entry difference to Bank Charges for same-currency transfers

Cross-currency Payment Entries were also matching the unconditional
bank_charges_account precedence, misrouting a genuine exchange
gain/loss into the Bank Charges account. Only prefer Bank Charges
Account when paid_from and paid_to share a currency; cross-currency
differences continue to book to Exchange Gain/Loss Account.

* test(payment_entry): assert against actual exchange gain/loss account, not a hardcoded name

CI failed: _Test Company's exchange_gain_loss_account is auto-provisioned
as "Exchange Gain/Loss - _TC" by the standard chart of accounts, not the
"_Test Exchange Gain/Loss - _TC" account used only by a sibling test.

* fix(accounts): auto-set Bank Charges Account from chart of accounts default

The standard chart of accounts already ships a "Bank Charges" ledger
account, but set_default_accounts() never picked it up into the
Company's bank_charges_account field, unlike its write_off_account and
exchange_gain_loss_account siblings. New and existing companies now
get it auto-populated the same way.

---------

Co-authored-by: test <test@test.com>

erpnext/accounts/doctype/account/account.py

@@ -727,6 +727,7 @@ def get_company_default_account_fields():
 		"stock_delivered_but_not_billed": "Stock Delivered But Not Billed Account",
 		"stock_adjustment_account": "Stock Adjustment Account",
 		"write_off_account": "Write Off Account",
+		"bank_charges_account": "Bank Charges Account",
 		"default_discount_account": "Default Payment Discount Account",
 		"unrealized_profit_loss_account": "Unrealized Profit / Loss Account",
 		"exchange_gain_loss_account": "Exchange Gain / Loss Account",

erpnext/accounts/doctype/payment_entry/payment_entry.js

@@ -1292,7 +1292,10 @@ frappe.ui.form.on("Payment Entry", {
 
 		if (!row) {
 			const company_defaults = frappe.get_doc(":Company", frm.doc.company);
+			const is_single_currency =
+				frm.doc.paid_from_account_currency === frm.doc.paid_to_account_currency;
 			const account =
+				(is_single_currency && company_defaults?.bank_charges_account) ||
 				company_defaults?.[account_fieldname] ||
 				(await prompt_for_missing_account(frm, account_fieldname));
 
@@ -1847,7 +1850,7 @@ frappe.ui.form.on("Payment Entry Deduction", {
 	before_deductions_remove: function (doc, cdt, cdn) {
 		const row = frappe.get_doc(cdt, cdn);
 		if (row.is_exchange_gain_loss && row.amount) {
-			frappe.throw(__("Cannot delete Exchange Gain/Loss row"));
+			frappe.throw(__("Cannot delete a system-generated deduction row"));
 		}
 	},
 

erpnext/accounts/doctype/payment_entry/payment_entry.py

@@ -1135,10 +1135,18 @@ class PaymentEntry(AccountsController):
 
 		if not exchange_gain_loss_row:
 			values = frappe.get_cached_value(
-				"Company", self.company, ("exchange_gain_loss_account", "cost_center"), as_dict=True
+				"Company",
+				self.company,
+				("bank_charges_account", "exchange_gain_loss_account", "cost_center"),
+				as_dict=True,
 			)
+			is_single_currency = self.paid_from_account_currency == self.paid_to_account_currency
+			account = (
+				is_single_currency and values.bank_charges_account
+			) or values.exchange_gain_loss_account
 
-			for fieldname, value in values.items():
+			missing_fields = {"exchange_gain_loss_account": account, "cost_center": values.cost_center}
+			for fieldname, value in missing_fields.items():
 				if value:
 					continue
 
@@ -1155,7 +1163,7 @@ class PaymentEntry(AccountsController):
 			exchange_gain_loss_row = self.append(
 				"deductions",
 				{
-					"account": values.exchange_gain_loss_account,
+					"account": account,
 					"cost_center": values.cost_center,
 					"is_exchange_gain_loss": 1,
 				},

erpnext/accounts/doctype/payment_entry/test_payment_entry.py

@@ -782,6 +782,94 @@ class TestPaymentEntry(ERPNextTestSuite):
 
 		self.validate_gl_entries(pe.name, expected_gle)
 
+	def test_bank_charges_deduction(self):
+		bank_charges_account = create_account(
+			parent_account="Indirect Expenses - _TC",
+			account_name="_Test Bank Charges",
+			company="_Test Company",
+		)
+		frappe.db.set_value("Company", "_Test Company", "bank_charges_account", bank_charges_account)
+		self.addCleanup(frappe.db.set_value, "Company", "_Test Company", "bank_charges_account", "")
+
+		pe = frappe.new_doc("Payment Entry")
+		pe.payment_type = "Internal Transfer"
+		pe.company = "_Test Company"
+		pe.paid_from = "_Test Bank - _TC"
+		pe.paid_to = "_Test Cash - _TC"
+		pe.paid_amount = 1000
+		pe.received_amount = 990
+		pe.reference_no = "4"
+		pe.reference_date = nowdate()
+
+		pe.setup_party_account_field()
+		pe.set_missing_values()
+		pe.set_exchange_rate()
+		pe.set_amounts()
+
+		self.assertEqual(pe.deductions[0].account, bank_charges_account)
+		self.assertEqual(pe.deductions[0].amount, 10)
+		pe.deductions[0].cost_center = "_Test Cost Center - _TC"
+
+		pe.insert()
+		pe.submit()
+
+		expected_gle = dict(
+			(d[0], d)
+			for d in [
+				["_Test Bank - _TC", 0, 1000, None],
+				["_Test Cash - _TC", 990, 0, None],
+				[bank_charges_account, 10, 0, None],
+			]
+		)
+
+		self.validate_gl_entries(pe.name, expected_gle)
+
+	def test_cross_currency_transfer_ignores_bank_charges_account(self):
+		exchange_gain_loss_account = frappe.db.get_value(
+			"Company", "_Test Company", "exchange_gain_loss_account"
+		)
+		bank_charges_account = create_account(
+			parent_account="Indirect Expenses - _TC",
+			account_name="_Test Bank Charges",
+			company="_Test Company",
+		)
+		frappe.db.set_value("Company", "_Test Company", "bank_charges_account", bank_charges_account)
+		self.addCleanup(frappe.db.set_value, "Company", "_Test Company", "bank_charges_account", "")
+
+		pe = frappe.new_doc("Payment Entry")
+		pe.payment_type = "Internal Transfer"
+		pe.company = "_Test Company"
+		pe.paid_from = "_Test Bank USD - _TC"
+		pe.paid_to = "_Test Bank - _TC"
+		pe.paid_amount = 100
+		pe.source_exchange_rate = 50
+		pe.received_amount = 4500
+		pe.reference_no = "5"
+		pe.reference_date = nowdate()
+
+		pe.setup_party_account_field()
+		pe.set_missing_values()
+		pe.set_exchange_rate()
+		pe.set_amounts()
+
+		self.assertEqual(pe.deductions[0].account, exchange_gain_loss_account)
+		self.assertEqual(pe.deductions[0].amount, 500)
+		pe.deductions[0].cost_center = "_Test Cost Center - _TC"
+
+		pe.insert()
+		pe.submit()
+
+		expected_gle = dict(
+			(d[0], d)
+			for d in [
+				["_Test Bank USD - _TC", 0, 5000, None],
+				["_Test Bank - _TC", 4500, 0, None],
+				[exchange_gain_loss_account, 500.0, 0, None],
+			]
+		)
+
+		self.validate_gl_entries(pe.name, expected_gle)
+
 	def test_payment_against_negative_sales_invoice(self):
 		si1 = create_sales_invoice()
 

erpnext/accounts/doctype/payment_entry_deduction/payment_entry_deduction.json

@@ -53,7 +53,7 @@
    "depends_on": "eval:doc.is_exchange_gain_loss",
    "fieldname": "is_exchange_gain_loss",
    "fieldtype": "Check",
-   "label": "Is Exchange Gain / Loss?",
+   "label": "System Generated",
    "read_only": 1
   }
  ],

erpnext/setup/doctype/company/company.js

@@ -303,6 +303,7 @@ erpnext.company.setup_queries = function (frm) {
 			["round_off_account", { root_type: ["in", ["Expense", "Income"]] }],
 			["round_off_for_opening", { root_type: "Liability", account_type: "Round Off for Opening" }],
 			["write_off_account", { root_type: "Expense" }],
+			["bank_charges_account", { root_type: "Expense" }],
 			["default_deferred_expense_account", {}],
 			["default_deferred_revenue_account", {}],
 			["default_discount_account", {}],

erpnext/setup/doctype/company/company.json

@@ -54,6 +54,7 @@
   "default_receivable_account",
   "default_payable_account",
   "write_off_account",
+  "bank_charges_account",
   "unrealized_profit_loss_account",
   "column_break0",
   "allow_account_creation_against_child_company",
@@ -390,6 +391,15 @@
    "no_copy": 1,
    "options": "Account"
   },
+  {
+   "depends_on": "eval:!doc.__islocal",
+   "fieldname": "bank_charges_account",
+   "fieldtype": "Link",
+   "ignore_user_permissions": 1,
+   "label": "Bank Charges Account",
+   "no_copy": 1,
+   "options": "Account"
+  },
   {
    "depends_on": "eval:!doc.__islocal",
    "fieldname": "exchange_gain_loss_account",

erpnext/setup/doctype/company/company.py

@@ -49,6 +49,7 @@ class Company(NestedSet):
 		asset_received_but_not_billed: DF.Link | None
 		auto_err_frequency: DF.Literal["Daily", "Weekly", "Monthly"]
 		auto_exchange_rate_revaluation: DF.Check
+		bank_charges_account: DF.Link | None
 		book_advance_payments_in_separate_party_account: DF.Check
 		capital_work_in_progress_account: DF.Link | None
 		chart_of_accounts: DF.Literal[None]
@@ -368,6 +369,7 @@ class Company(NestedSet):
 			["Stock Delivered But Not Billed Account", "stock_delivered_but_not_billed"],
 			["Stock Adjustment Account", "stock_adjustment_account"],
 			["Write Off Account", "write_off_account"],
+			["Bank Charges Account", "bank_charges_account"],
 			["Default Payment Discount Account", "default_discount_account"],
 			["Unrealized Profit / Loss Account", "unrealized_profit_loss_account"],
 			["Exchange Gain / Loss Account", "exchange_gain_loss_account"],
@@ -789,6 +791,13 @@ class Company(NestedSet):
 
 			self.db_set("write_off_account", write_off_acct)
 
+		if not self.bank_charges_account:
+			bank_charges_acct = frappe.db.get_value(
+				"Account", {"account_name": _("Bank Charges"), "company": self.name, "is_group": 0}
+			)
+
+			self.db_set("bank_charges_account", bank_charges_acct)
+
 		if not self.exchange_gain_loss_account:
 			exchange_gain_loss_acct = frappe.db.get_value(
 				"Account", {"account_name": _("Exchange Gain/Loss"), "company": self.name, "is_group": 0}

erpnext/startup/boot.py

@@ -53,6 +53,7 @@ def boot_session(bootinfo):
 				"enable_perpetual_inventory",
 				"country",
 				"exchange_gain_loss_account",
+				"bank_charges_account",
 			],
 			limit_page_length=0,  # intentionally unbounded: all companies are needed for boot
 		)