fix(stock): ignore fetching warehouse account for asset items (backport #54403) (#54961)

* fix(stock): ignore fetching warehouse account for asset items

(cherry picked from commit 6fe08428c1)

* test(stock): add test to create pr for asset item without checking the stock account

(cherry picked from commit 8cf4402823)

---------

Co-authored-by: Sudharsanan11 <sudharsananashok1975@gmail.com>

erpnext/assets/doctype/asset/test_asset.py

@@ -1977,7 +1977,7 @@ def create_asset_category(enable_cwip=1):
 	asset_category.insert()
 
 
-def create_fixed_asset_item(item_code=None, auto_create_assets=1, is_grouped_asset=0):
+def create_fixed_asset_item(item_code=None, auto_create_assets=1, is_grouped_asset=0, asset_category=None):
 	meta = frappe.get_meta("Asset")
 	naming_series = meta.get_field("naming_series").options.splitlines()[0] or "ACC-ASS-.YYYY.-"
 	try:
@@ -1987,7 +1987,7 @@ def create_fixed_asset_item(item_code=None, auto_create_assets=1, is_grouped_ass
 				"item_code": item_code or "Macbook Pro",
 				"item_name": "Macbook Pro",
 				"description": "Macbook Pro Retina Display",
-				"asset_category": "Computers",
+				"asset_category": asset_category or "Computers",
 				"item_group": "All Item Groups",
 				"stock_uom": "Nos",
 				"is_stock_item": 0,

erpnext/controllers/stock_controller.py

@@ -269,14 +269,15 @@ class StockController(AccountsController):
 		)
 
 		is_asset_pr = any(d.get("is_fixed_asset") for d in self.get("items"))
-
+		need_inventory_map = (self.get_stock_items() or self.get("packed_items")) and (
-		if (
 			cint(erpnext.is_perpetual_inventory_enabled(self.company))
-			or provisional_accounting_for_non_stock_items
+		)
-			or is_asset_pr
+
-		):
+		inventory_account_map = frappe._dict()
+		if need_inventory_map:
 			inventory_account_map = self.get_inventory_account_map()
 
+		if need_inventory_map or provisional_accounting_for_non_stock_items or is_asset_pr:
 			if self.docstatus == 1:
 				if not gl_entries:
 					gl_entries = (

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -5487,6 +5487,147 @@ class TestPurchaseReceipt(ERPNextTestSuite):
 			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", original_value
 		)
 
+	def test_purchase_receipt_gl_entries_for_asset_item(self):
+		from erpnext.assets.doctype.asset.test_asset import create_fixed_asset_item
+
+		# Create a Company without Stock Accounts Linked.
+		company = frappe.get_doc(
+			{
+				"doctype": "Company",
+				"company_name": "Asset Company",
+				"country": "India",
+				"default_currency": "INR",
+			}
+		).insert()
+
+		stock_accounts = (
+			company.default_inventory_account,
+			company.stock_adjustment_account,
+			company.stock_received_but_not_billed,
+		)
+
+		company.update(
+			{"stock_in_hand_account": "", "stock_adjustment_account": "", "stock_received_but_not_billed": ""}
+		).save()
+
+		for account in stock_accounts:
+			frappe.db.delete("Account", account)
+
+		asset_category = create_asset_category_for_pr_test()
+		asset_item = create_fixed_asset_item(
+			item_code="Test Fixed Asset Item for PR GL Test", asset_category=asset_category.name
+		)
+		arnb_account = frappe.db.get_value("Company", company.name, "asset_received_but_not_billed")
+
+		# Purchase Receipt should be able to create even without any stock accounts linked to company
+		pr = make_purchase_receipt(
+			item_code=asset_item.name, warehouse="Stores - AC", qty=1, rate=10000, company=company.name
+		)
+
+		gl_entries = get_gl_entries("Purchase Receipt", pr.name)
+
+		self.assertTrue(gl_entries)
+		gl_accounts = [d.account for d in gl_entries]
+
+		# The fixed asset account set on the item row must be debited
+		asset_expense_account = pr.items[0].expense_account
+		self.assertIn(asset_expense_account, gl_accounts)
+
+		# Asset Received But Not Billed must be credited
+		self.assertIn(arnb_account, gl_accounts)
+
+		# No Stock-type account should appear — the inventory account map is not
+		# needed and must not be consulted for an asset-only receipt
+		for entry in gl_entries:
+			account_type = frappe.db.get_value("Account", entry.account, "account_type")
+			self.assertNotEqual(account_type, "Stock")
+
+		pr.cancel()
+
+	def test_purchase_receipt_gl_entries_with_mixed_asset_and_stock_items(self):
+		from erpnext.assets.doctype.asset.test_asset import create_fixed_asset_item
+
+		company = frappe.get_doc(
+			{
+				"doctype": "Company",
+				"company_name": "Asset Company",
+				"country": "India",
+				"default_currency": "INR",
+			}
+		).insert()
+
+		asset_category = create_asset_category_for_pr_test()
+		asset_item = create_fixed_asset_item(
+			item_code="Test Fixed Asset Item for PR GL Test", asset_category=asset_category.name
+		)
+		arnb_account = frappe.db.get_value("Company", company.name, "asset_received_but_not_billed")
+
+		pr = make_purchase_receipt(
+			item_code=asset_item.name,
+			qty=1,
+			rate=10000,
+			warehouse="Stores - AC",
+			do_not_save=True,
+			company=company.name,
+		)
+		pr.append(
+			"items",
+			{
+				"item_code": "_Test Item",
+				"warehouse": "Stores - AC",
+				"qty": 5,
+				"received_qty": 5,
+				"rejected_qty": 0,
+				"rate": 50,
+				"uom": "_Test UOM",
+				"stock_uom": "_Test UOM",
+				"conversion_factor": 1.0,
+				"cost_center": frappe.get_cached_value("Company", pr.company, "cost_center"),
+			},
+		)
+		pr.insert()
+		pr.submit()
+
+		gl_entries = get_gl_entries("Purchase Receipt", pr.name)
+		self.assertTrue(gl_entries)
+
+		gl_accounts = [d.account for d in gl_entries]
+		self.assertIn(arnb_account, gl_accounts)
+
+		# The fixed asset account set on the item row must be debited
+		asset_expense_account = pr.items[0].expense_account
+		self.assertIn(asset_expense_account, gl_accounts)
+
+		# Asset Received But Not Billed must be credited
+		self.assertIn(asset_category.accounts[0].fixed_asset_account, gl_accounts)
+
+		# Stock Accounts should be used for Stock Items
+		self.assertIn(company.stock_received_but_not_billed, gl_accounts)
+		self.assertIn(company.default_inventory_account, gl_accounts)
+		pr.cancel()
+
+
+def create_asset_category_for_pr_test():
+	category_name = "Test Asset Category for PR"
+
+	asset_category = frappe.get_doc(
+		{
+			"doctype": "Asset Category",
+			"asset_category_name": category_name,
+			"enable_cwip_accounting": 0,
+			"depreciation_method": "Straight Line",
+			"total_number_of_depreciations": 12,
+			"frequency_of_depreciation": 1,
+			"accounts": [
+				{
+					"company_name": "Asset Company",
+					"fixed_asset_account": "Electronic Equipment - AC",
+				}
+			],
+		}
+	).insert()
+	return asset_category
+
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier