Merge pull request #26359 from GangaManoj/enable-discount-accounting

feat: Enable discount accounting

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -20,6 +20,7 @@
   "book_asset_depreciation_entry_automatically",
   "unlink_advance_payment_on_cancelation_of_order",
   "post_change_gl_entries",
+  "enable_discount_accounting",
   "tax_settings_section",
   "determine_address_tax_category_from",
   "column_break_19",
@@ -260,6 +261,13 @@
    "fieldname": "post_change_gl_entries",
    "fieldtype": "Check",
    "label": "Create Ledger Entries for Change Amount"
+  },
+  {
+   "default": "0",
+   "description": "If enabled, additional ledger entries will be made for discounts in a separate Discount Account",
+   "fieldname": "enable_discount_accounting",
+   "fieldtype": "Check",
+   "label": "Enable Discount Accounting"
   }
  ],
  "icon": "icon-cog",

erpnext/accounts/doctype/accounts_settings/accounts_settings.py

@@ -21,6 +21,7 @@ class AccountsSettings(Document):
 
 		self.validate_stale_days()
 		self.enable_payment_schedule_in_print()
+		self.toggle_discount_accounting_fields()
 
 	def validate_stale_days(self):
 		if not self.allow_stale and cint(self.stale_days) <= 0:
@@ -33,3 +34,22 @@ class AccountsSettings(Document):
 		for doctype in ("Sales Order", "Sales Invoice", "Purchase Order", "Purchase Invoice"):
 			make_property_setter(doctype, "due_date", "print_hide", show_in_print, "Check", validate_fields_for_doctype=False)
 			make_property_setter(doctype, "payment_schedule", "print_hide",  0 if show_in_print else 1, "Check", validate_fields_for_doctype=False)
+
+	def toggle_discount_accounting_fields(self):
+		enable_discount_accounting = cint(self.enable_discount_accounting)
+		
+		for doctype in ["Sales Invoice Item", "Purchase Invoice Item"]:
+			make_property_setter(doctype, "discount_account", "hidden", not(enable_discount_accounting), "Check", validate_fields_for_doctype=False)
+			if enable_discount_accounting:
+				make_property_setter(doctype, "discount_account", "mandatory_depends_on", "eval: doc.discount_amount", "Code", validate_fields_for_doctype=False)
+			else:
+				make_property_setter(doctype, "discount_account", "mandatory_depends_on", "", "Code", validate_fields_for_doctype=False)
+
+		for doctype in ["Sales Invoice", "Purchase Invoice"]:
+			make_property_setter(doctype, "additional_discount_account", "hidden", not(enable_discount_accounting), "Check", validate_fields_for_doctype=False)
+			if enable_discount_accounting:
+				make_property_setter(doctype, "additional_discount_account", "mandatory_depends_on", "eval: doc.discount_amount", "Code", validate_fields_for_doctype=False)
+			else:
+				make_property_setter(doctype, "additional_discount_account", "mandatory_depends_on", "", "Code", validate_fields_for_doctype=False)
+
+		make_property_setter("Item", "default_discount_account", "hidden", not(enable_discount_accounting), "Check", validate_fields_for_doctype=False)

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js

@@ -366,7 +366,7 @@ erpnext.accounts.PurchaseInvoice = class PurchaseInvoice extends erpnext.buying.
 	items_add(doc, cdt, cdn) {
 		var row = frappe.get_doc(cdt, cdn);
 		this.frm.script_manager.copy_from_first_row("items", row,
-			["expense_account", "cost_center", "project"]);
+			["expense_account", "discount_account", "cost_center", "project"]);
 	}
 
 	on_submit() {
@@ -500,6 +500,16 @@ frappe.ui.form.on("Purchase Invoice", {
 			'Payment Entry': 'Payment'
 		}
 
+		frm.set_query("additional_discount_account", function() {
+			return {
+				filters: {
+					company: frm.doc.company,
+					is_group: 0,
+					report_type: "Profit and Loss",
+				}
+			};
+		});
+
 		frm.fields_dict['items'].grid.get_field('deferred_expense_account').get_query = function(doc) {
 			return {
 				filters: {
@@ -509,6 +519,16 @@ frappe.ui.form.on("Purchase Invoice", {
 				}
 			}
 		}
+
+		frm.fields_dict['items'].grid.get_field('discount_account').get_query = function(doc) {
+			return {
+				filters: {
+					'report_type': 'Profit and Loss',
+					'company': doc.company,
+					"is_group": 0
+				}
+			}
+		}
 	},
 
 	refresh: function(frm) {

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json

@@ -96,6 +96,7 @@
   "section_break_44",
   "apply_discount_on",
   "base_discount_amount",
+  "additional_discount_account",
   "column_break_46",
   "additional_discount_percentage",
   "discount_amount",
@@ -1691,9 +1692,13 @@
    "label": "Per Received",
    "no_copy": 1,
    "print_hide": 1,
-   "read_only": 1,
+   "read_only": 1
-   "show_days": 1,
+  },
-   "show_seconds": 1
+  {
+   "fieldname": "additional_discount_account",
+   "fieldtype": "Link",
+   "label": "Additional Discount Account",
+   "options": "Account"
   },
   {
    "default": "0",

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -448,6 +448,7 @@ class PurchaseInvoice(BuyingController):
 
 		self.make_supplier_gl_entry(gl_entries)
 		self.make_item_gl_entries(gl_entries)
+		self.make_discount_gl_entries(gl_entries)
 
 		if self.check_asset_cwip_enabled():
 			self.get_asset_gl_entry(gl_entries)
@@ -612,7 +613,7 @@ class PurchaseInvoice(BuyingController):
 						if (not item.enable_deferred_expense or self.is_return) else item.deferred_expense_account)
 
 					if not item.is_fixed_asset:
-						amount = flt(item.base_net_amount, item.precision("base_net_amount"))
+						dummy, amount = self.get_amount_and_base_amount(item, self.enable_discount_accounting)
 					else:
 						amount = flt(item.base_net_amount + item.item_tax_amount, item.precision("base_net_amount"))
 
@@ -854,8 +855,10 @@ class PurchaseInvoice(BuyingController):
 	def make_tax_gl_entries(self, gl_entries):
 		# tax table gl entries
 		valuation_tax = {}
+
 		for tax in self.get("taxes"):
-			if tax.category in ("Total", "Valuation and Total") and flt(tax.base_tax_amount_after_discount_amount):
+			amount, base_amount = self.get_tax_amounts(tax, self.enable_discount_accounting)
+			if tax.category in ("Total", "Valuation and Total") and flt(base_amount):
 				account_currency = get_account_currency(tax.account_head)
 
 				dr_or_cr = "debit" if tax.add_deduct_tax == "Add" else "credit"
@@ -864,21 +867,21 @@ class PurchaseInvoice(BuyingController):
 					self.get_gl_dict({
 						"account": tax.account_head,
 						"against": self.supplier,
-						dr_or_cr: tax.base_tax_amount_after_discount_amount,
+						dr_or_cr: base_amount,
-						dr_or_cr + "_in_account_currency": tax.base_tax_amount_after_discount_amount \
+						dr_or_cr + "_in_account_currency": base_amount
-							if account_currency==self.company_currency \
+							if account_currency==self.company_currency
-							else tax.tax_amount_after_discount_amount,
+							else amount,
 						"cost_center": tax.cost_center
 					}, account_currency, item=tax)
 				)
 			# accumulate valuation tax
-			if self.is_opening == "No" and tax.category in ("Valuation", "Valuation and Total") and flt(tax.base_tax_amount_after_discount_amount) \
+			if self.is_opening == "No" and tax.category in ("Valuation", "Valuation and Total") and flt(base_amount) \
 				and not self.is_internal_transfer():
 				if self.auto_accounting_for_stock and not tax.cost_center:
 					frappe.throw(_("Cost Center is required in row {0} in Taxes table for type {1}").format(tax.idx, _(tax.category)))
 				valuation_tax.setdefault(tax.name, 0)
 				valuation_tax[tax.name] += \
-					(tax.add_deduct_tax == "Add" and 1 or -1) * flt(tax.base_tax_amount_after_discount_amount)
+					(tax.add_deduct_tax == "Add" and 1 or -1) * flt(base_amount)
 
 		if self.is_opening == "No" and self.negative_expense_to_be_booked and valuation_tax:
 			# credit valuation tax amount in "Expenses Included In Valuation"
@@ -919,6 +922,13 @@ class PurchaseInvoice(BuyingController):
 							"remarks": self.remarks or "Accounting Entry for Stock"
 						}, item=tax))
 
+	@property
+	def enable_discount_accounting(self):
+		if not hasattr(self, "_enable_discount_accounting"):
+			self._enable_discount_accounting = cint(frappe.db.get_single_value('Accounts Settings', 'enable_discount_accounting'))
+
+		return self._enable_discount_accounting
+
 	def make_internal_transfer_gl_entries(self, gl_entries):
 		if self.is_internal_transfer() and flt(self.base_total_taxes_and_charges):
 			account_currency = get_account_currency(self.unrealized_profit_loss_account)

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -251,6 +251,50 @@ class TestPurchaseInvoice(unittest.TestCase):
 
 		self.assertEqual(discrepancy_caused_by_exchange_rate_diff, amount)
 
+	def test_purchase_invoice_with_discount_accounting_enabled(self):
+		enable_discount_accounting()
+
+		discount_account = create_account(account_name="Discount Account",
+			parent_account="Indirect Expenses - _TC", company="_Test Company")
+		pi = make_purchase_invoice(discount_account=discount_account, rate=45)
+
+		expected_gle = [
+			["_Test Account Cost for Goods Sold - _TC", 250.0, 0.0, nowdate()],
+			["Creditors - _TC", 0.0, 225.0, nowdate()],
+			["Discount Account - _TC", 0.0, 25.0, nowdate()]
+		]
+
+		check_gl_entries(self, pi.name, expected_gle, nowdate())
+		enable_discount_accounting(enable=0)
+
+	def test_additional_discount_for_purchase_invoice_with_discount_accounting_enabled(self):
+		enable_discount_accounting()
+		additional_discount_account = create_account(account_name="Discount Account",
+			parent_account="Indirect Expenses - _TC", company="_Test Company")
+		
+		pi = make_purchase_invoice(do_not_save=1, parent_cost_center="Main - _TC")
+		pi.apply_discount_on = "Grand Total"
+		pi.additional_discount_account = additional_discount_account
+		pi.additional_discount_percentage = 10
+		pi.disable_rounded_total = 1
+		pi.append("taxes", {
+			"charge_type": "On Net Total",
+			"account_head": "_Test Account VAT - _TC",
+			"cost_center": "Main - _TC",
+			"description": "Test",
+			"rate": 10
+		})
+		pi.submit()
+
+		expected_gle = [
+			["_Test Account Cost for Goods Sold - _TC", 250.0, 0.0, nowdate()],
+			["_Test Account VAT - _TC", 25.0, 0.0, nowdate()],
+			["Creditors - _TC", 0.0, 247.5, nowdate()],
+			["Discount Account - _TC", 0.0, 27.5, nowdate()]
+		]
+
+		check_gl_entries(self, pi.name, expected_gle, nowdate())
+
 	def test_purchase_invoice_change_naming_series(self):
 		pi = frappe.copy_doc(test_records[1])
 		pi.insert()
@@ -1161,6 +1205,18 @@ class TestPurchaseInvoice(unittest.TestCase):
 			self.assertEqual(expected_gle[i][0], gle.account)
 			self.assertEqual(expected_gle[i][1], gle.amount)
 
+def check_gl_entries(doc, voucher_no, expected_gle, posting_date):
+	gl_entries = frappe.db.sql("""select account, debit, credit, posting_date
+		from `tabGL Entry`
+		where voucher_type='Purchase Invoice' and voucher_no=%s and posting_date >= %s
+		order by posting_date asc, account asc""", (voucher_no, posting_date), as_dict=1)
+
+	for i, gle in enumerate(gl_entries):
+		doc.assertEqual(expected_gle[i][0], gle.account)
+		doc.assertEqual(expected_gle[i][1], gle.debit)
+		doc.assertEqual(expected_gle[i][2], gle.credit)
+		doc.assertEqual(getdate(expected_gle[i][3]), gle.posting_date)
+
 def update_tax_witholding_category(company, account, date):
 	from erpnext.accounts.utils import get_fiscal_year
 
@@ -1191,6 +1247,11 @@ def unlink_payment_on_cancel_of_invoice(enable=1):
 	accounts_settings.unlink_payment_on_cancellation_of_invoice = enable
 	accounts_settings.save()
 
+def enable_discount_accounting(enable=1):
+	accounts_settings = frappe.get_doc("Accounts Settings")
+	accounts_settings.enable_discount_accounting = enable
+	accounts_settings.save()
+
 def make_purchase_invoice(**args):
 	pi = frappe.new_doc("Purchase Invoice")
 	args = frappe._dict(args)
@@ -1213,6 +1274,7 @@ def make_purchase_invoice(**args):
 	pi.return_against = args.return_against
 	pi.is_subcontracted = args.is_subcontracted or "No"
 	pi.supplier_warehouse = args.supplier_warehouse or "_Test Warehouse 1 - _TC"
+	pi.cost_center = args.parent_cost_center
 
 	pi.append("items", {
 		"item_code": args.item or args.item_code or "_Test Item",
@@ -1221,7 +1283,10 @@ def make_purchase_invoice(**args):
 		"received_qty": args.received_qty or 0,
 		"rejected_qty": args.rejected_qty or 0,
 		"rate": args.rate or 50,
-		'expense_account': args.expense_account or '_Test Account Cost for Goods Sold - _TC',
+		"price_list_rate": args.price_list_rate or 50,
+		"expense_account": args.expense_account or '_Test Account Cost for Goods Sold - _TC',
+		"discount_account": args.discount_account or None,
+		"discount_amount": args.discount_amount or 0,
 		"conversion_factor": 1.0,
 		"serial_no": args.serial_no,
 		"stock_uom": args.uom or "_Test UOM",

erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json

@@ -73,6 +73,7 @@
   "manufacturer_part_no",
   "accounting",
   "expense_account",
+  "discount_account",
   "col_break5",
   "is_fixed_asset",
   "asset_location",
@@ -850,6 +851,12 @@
    "options": "Company:company:default_currency",
    "print_hide": 1,
    "read_only": 1
+  },
+  {
+   "fieldname": "discount_account",
+   "fieldtype": "Link",
+   "label": "Discount Account",
+   "options": "Account"
   }
  ],
  "idx": 1,

erpnext/accounts/doctype/sales_invoice/sales_invoice.js

@@ -347,7 +347,7 @@ erpnext.accounts.SalesInvoiceController = class SalesInvoiceController extends e
 
 	items_add(doc, cdt, cdn) {
 		var row = frappe.get_doc(cdt, cdn);
-		this.frm.script_manager.copy_from_first_row("items", row, ["income_account", "cost_center"]);
+		this.frm.script_manager.copy_from_first_row("items", row, ["income_account", "discount_account", "cost_center"]);
 	}
 
 	set_dynamic_labels() {
@@ -510,7 +510,6 @@ cur_frm.set_query("income_account", "items", function(doc) {
 	}
 });
 
-
 // Cost Center in Details Table
 // -----------------------------
 cur_frm.fields_dict["items"].grid.get_field("cost_center").get_query = function(doc) {
@@ -592,6 +591,16 @@ frappe.ui.form.on('Sales Invoice', {
 			};
 		});
 
+		frm.set_query("additional_discount_account", function() {
+			return {
+				filters: {
+					company: frm.doc.company,
+					is_group: 0,
+					report_type: "Profit and Loss",
+				}
+			};
+		});
+
 		frm.custom_make_buttons = {
 			'Delivery Note': 'Delivery',
 			'Sales Invoice': 'Return / Credit Note',
@@ -618,6 +627,17 @@ frappe.ui.form.on('Sales Invoice', {
 			}
 		}
 
+		// discount account
+		frm.fields_dict['items'].grid.get_field('discount_account').get_query = function(doc) {
+			return {
+				filters: {
+					'report_type': 'Profit and Loss',
+					'company': doc.company,
+					"is_group": 0
+				}
+			}
+		}
+
 		frm.fields_dict['items'].grid.get_field('deferred_revenue_account').get_query = function(doc) {
 			return {
 				filters: {

erpnext/accounts/doctype/sales_invoice/sales_invoice.json

@@ -106,6 +106,7 @@
   "section_break_49",
   "apply_discount_on",
   "base_discount_amount",
+  "additional_discount_account",
   "column_break_51",
   "additional_discount_percentage",
   "discount_amount",
@@ -2332,6 +2333,12 @@
    "fieldtype": "Check",
    "label": "Disable Rounded Total"
   },
+  {
+   "fieldname": "additional_discount_account",
+   "fieldtype": "Link",
+   "label": "Additional Discount Account",
+   "options": "Account"
+  },
   {
    "allow_on_submit": 1,
    "fieldname": "dispatch_address_name",

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -848,6 +848,7 @@ class SalesInvoice(SellingController):
 		self.allocate_advance_taxes(gl_entries)
 
 		self.make_item_gl_entries(gl_entries)
+		self.make_discount_gl_entries(gl_entries)
 
 		# merge gl entries before adding pos entries
 		gl_entries = merge_similar_entries(gl_entries)
@@ -888,17 +889,19 @@ class SalesInvoice(SellingController):
 
 	def make_tax_gl_entries(self, gl_entries):
 		for tax in self.get("taxes"):
+			amount, base_amount = self.get_tax_amounts(tax, self.enable_discount_accounting)
+
 			if flt(tax.base_tax_amount_after_discount_amount):
 				account_currency = get_account_currency(tax.account_head)
 				gl_entries.append(
 					self.get_gl_dict({
 						"account": tax.account_head,
 						"against": self.customer,
-						"credit": flt(tax.base_tax_amount_after_discount_amount,
+						"credit": flt(base_amount,
 							tax.precision("tax_amount_after_discount_amount")),
-						"credit_in_account_currency": (flt(tax.base_tax_amount_after_discount_amount,
+						"credit_in_account_currency": (flt(base_amount,
 							tax.precision("base_tax_amount_after_discount_amount")) if account_currency==self.company_currency else
-							flt(tax.tax_amount_after_discount_amount, tax.precision("tax_amount_after_discount_amount"))),
+							flt(amount, tax.precision("tax_amount_after_discount_amount"))),
 						"cost_center": tax.cost_center
 					}, account_currency, item=tax)
 				)
@@ -917,6 +920,7 @@ class SalesInvoice(SellingController):
 
 	def make_item_gl_entries(self, gl_entries):
 		# income account gl entries
+
 		for item in self.get("items"):
 			if flt(item.base_net_amount, item.precision("base_net_amount")):
 				if item.is_fixed_asset:
@@ -950,15 +954,17 @@ class SalesInvoice(SellingController):
 						income_account = (item.income_account
 							if (not item.enable_deferred_revenue or self.is_return) else item.deferred_revenue_account)
 
+						amount, base_amount = self.get_amount_and_base_amount(item, self.enable_discount_accounting)
+
 						account_currency = get_account_currency(income_account)
 						gl_entries.append(
 							self.get_gl_dict({
 								"account": income_account,
 								"against": self.customer,
-								"credit": flt(item.base_net_amount, item.precision("base_net_amount")),
+								"credit": flt(base_amount, item.precision("base_net_amount")),
-								"credit_in_account_currency": (flt(item.base_net_amount, item.precision("base_net_amount"))
+								"credit_in_account_currency": (flt(base_amount, item.precision("base_net_amount"))
 									if account_currency==self.company_currency
-									else flt(item.net_amount, item.precision("net_amount"))),
+									else flt(amount, item.precision("net_amount"))),
 								"cost_center": item.cost_center,
 								"project": item.project or self.project
 							}, account_currency, item=item)
@@ -1052,6 +1058,13 @@ class SalesInvoice(SellingController):
 					return True
 		return False
 		
+	@property
+	def enable_discount_accounting(self):
+		if not hasattr(self, "_enable_discount_accounting"):
+			self._enable_discount_accounting = cint(frappe.db.get_single_value('Accounts Settings', 'enable_discount_accounting'))
+
+		return self._enable_discount_accounting
+
 	def set_asset_status(self, asset):
 		if self.is_return:
 			asset.set_status()

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -2102,6 +2102,54 @@ class TestSalesInvoice(unittest.TestCase):
 		sales_invoice.save()
 		self.assertEqual(sales_invoice.items[0].item_tax_template, "_Test Account Excise Duty @ 10 - _TC")
 
+	def test_sales_invoice_with_discount_accounting_enabled(self):
+		from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import enable_discount_accounting
+
+		enable_discount_accounting()
+
+		discount_account = create_account(account_name="Discount Account",
+			parent_account="Indirect Expenses - _TC", company="_Test Company")
+		si = create_sales_invoice(discount_account=discount_account, discount_percentage=10, rate=90)
+		
+		expected_gle = [
+			["Debtors - _TC", 90.0, 0.0, nowdate()],
+			["Discount Account - _TC", 10.0, 0.0, nowdate()],
+			["Sales - _TC", 0.0, 100.0, nowdate()]
+		]
+
+		check_gl_entries(self, si.name, expected_gle, add_days(nowdate(), -1))
+		enable_discount_accounting(enable=0)
+
+	def test_additional_discount_for_sales_invoice_with_discount_accounting_enabled(self):
+		from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import enable_discount_accounting
+
+		enable_discount_accounting()
+		additional_discount_account = create_account(account_name="Discount Account",
+			parent_account="Indirect Expenses - _TC", company="_Test Company")
+		
+		si = create_sales_invoice(parent_cost_center='Main - _TC', do_not_save=1)
+		si.apply_discount_on = "Grand Total"
+		si.additional_discount_account = additional_discount_account
+		si.additional_discount_percentage = 20
+		si.append("taxes", {
+			"charge_type": "On Net Total",
+			"account_head": "_Test Account VAT - _TC",
+			"cost_center": "Main - _TC",
+			"description": "Test",
+			"rate": 10
+		})
+		si.submit()
+
+		expected_gle = [
+			["_Test Account VAT - _TC", 0.0, 10.0, nowdate()],
+			["Debtors - _TC", 88, 0.0, nowdate()],
+			["Discount Account - _TC", 22.0, 0.0, nowdate()],
+			["Sales - _TC", 0.0, 100.0, nowdate()]
+		]
+
+		check_gl_entries(self, si.name, expected_gle, add_days(nowdate(), -1))
+		enable_discount_accounting(enable=0)
+
 	def test_asset_depreciation_on_sale(self):
 		"""
 			Tests if an Asset set to depreciate yearly on June 30, that gets sold on Sept 30, creates an additional depreciation entry on Sept 30.
@@ -2318,6 +2366,7 @@ def create_sales_invoice(**args):
 	si.currency=args.currency or "INR"
 	si.conversion_rate = args.conversion_rate or 1
 	si.naming_series = args.naming_series or "T-SINV-"
+	si.cost_center = args.parent_cost_center
 
 	si.append("items", {
 		"item_code": args.item or args.item_code or "_Test Item",
@@ -2329,8 +2378,11 @@ def create_sales_invoice(**args):
 		"uom": args.uom or "Nos",
 		"stock_uom": args.uom or "Nos",
 		"rate": args.rate if args.get("rate") is not None else 100,
+		"price_list_rate": args.price_list_rate if args.get("price_list_rate") is not None else 100,
 		"income_account": args.income_account or "Sales - _TC",
 		"expense_account": args.expense_account or "Cost of Goods Sold - _TC",
+		"discount_account": args.discount_account or None,
+		"discount_amount": args.discount_amount or 0,
 		"asset": args.asset or None,
 		"cost_center": args.cost_center or "_Test Cost Center - _TC",
 		"serial_no": args.serial_no,

erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json

@@ -63,6 +63,7 @@
   "finance_book",
   "col_break4",
   "expense_account",
+  "discount_account",
   "deferred_revenue",
   "deferred_revenue_account",
   "service_stop_date",
@@ -821,6 +822,12 @@
    "no_copy": 1,
    "options": "currency",
    "read_only": 1
+  },
+  {
+   "fieldname": "discount_account",
+   "fieldtype": "Link",
+   "label": "Discount Account",
+   "options": "Account"
   }
  ],
  "idx": 1,

erpnext/controllers/accounts_controller.py

@@ -813,6 +813,89 @@ class AccountsController(TransactionBase):
 							tax_map[tax.account_head] -= allocated_amount
 							allocated_tax_map[tax.account_head] -= allocated_amount
 
+	def get_amount_and_base_amount(self, item, enable_discount_accounting):
+		amount = item.net_amount
+		base_amount = item.base_net_amount
+
+		if enable_discount_accounting and self.get('discount_amount') and self.get('additional_discount_account'):
+			amount = item.amount
+			base_amount = item.base_amount
+
+		return amount, base_amount
+
+	def get_tax_amounts(self, tax, enable_discount_accounting):
+		amount = tax.tax_amount_after_discount_amount
+		base_amount = tax.base_tax_amount_after_discount_amount
+
+		if enable_discount_accounting and self.get('discount_amount') and self.get('additional_discount_account') \
+			and self.get('apply_discount_on') == 'Grand Total':
+			amount = tax.tax_amount
+			base_amount = tax.base_tax_amount
+
+		return amount, base_amount
+
+	def make_discount_gl_entries(self, gl_entries):
+		enable_discount_accounting = cint(frappe.db.get_single_value('Accounts Settings', 'enable_discount_accounting'))
+
+		if enable_discount_accounting:
+			if self.doctype == "Purchase Invoice":
+				dr_or_cr = "credit"
+				rev_dr_cr = "debit"
+				supplier_or_customer = self.supplier
+	
+			else:
+				dr_or_cr = "debit"
+				rev_dr_cr = "credit"
+				supplier_or_customer = self.customer
+
+			for item in self.get("items"):
+				if item.get('discount_amount') and item.get('discount_account'):
+					discount_amount = item.discount_amount * item.qty
+					if self.doctype == "Purchase Invoice":
+						income_or_expense_account = (item.expense_account
+							if (not item.enable_deferred_expense or self.is_return) 
+							else item.deferred_expense_account)
+					else:
+						income_or_expense_account = (item.income_account
+							if (not item.enable_deferred_revenue or self.is_return) 
+							else item.deferred_revenue_account)
+
+					account_currency = get_account_currency(item.discount_account)
+					gl_entries.append(
+						self.get_gl_dict({
+							"account": item.discount_account,
+							"against": supplier_or_customer,
+							dr_or_cr: flt(discount_amount, item.precision('discount_amount')),
+							dr_or_cr + "_in_account_currency": flt(discount_amount * self.get('conversion_rate'), 
+								item.precision('discount_amount')),
+							"cost_center": item.cost_center,
+							"project": item.project
+						}, account_currency, item=item)
+					)
+
+					account_currency = get_account_currency(income_or_expense_account)
+					gl_entries.append(
+						self.get_gl_dict({
+							"account": income_or_expense_account,
+							"against": supplier_or_customer,
+							rev_dr_cr: flt(discount_amount, item.precision('discount_amount')),
+							rev_dr_cr + "_in_account_currency": flt(discount_amount * self.get('conversion_rate'), 
+								item.precision('discount_amount')),
+							"cost_center": item.cost_center,
+							"project": item.project or self.project
+						}, account_currency, item=item)
+					)
+
+			if self.get('discount_amount') and self.get('additional_discount_account'):
+				gl_entries.append(
+					self.get_gl_dict({
+						"account": self.additional_discount_account,
+						"against": supplier_or_customer,
+						dr_or_cr: self.discount_amount,
+						"cost_center": self.cost_center
+					}, item=self)
+				)		
+										
 	def allocate_advance_taxes(self, gl_entries):
 		tax_map = self.get_tax_map()
 		for pe in self.get("advances"):

erpnext/stock/doctype/item/item.js

@@ -260,6 +260,17 @@ $.extend(erpnext.item, {
 			}
 		}
 
+		frm.fields_dict["item_defaults"].grid.get_field("default_discount_account").get_query = function(doc, cdt, cdn) {
+			const row = locals[cdt][cdn];
+			return {
+				filters: {
+					'report_type': 'Profit and Loss',
+					'company': row.company,
+					"is_group": 0
+				}
+			};
+		};
+
 		frm.fields_dict["item_defaults"].grid.get_field("buying_cost_center").get_query = function(doc, cdt, cdn) {
 			const row = locals[cdt][cdn];
 			return {

erpnext/stock/doctype/item/item.json

@@ -1067,7 +1067,7 @@
  "index_web_pages_for_search": 1,
  "links": [],
  "max_attachments": 1,
- "modified": "2021-03-18 14:04:38.575519",
+ "modified": "2021-07-13 01:29:06.071827",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Item",

erpnext/stock/doctype/item_default/item_default.json

@@ -1,464 +1,118 @@
 {
- "allow_copy": 0, 
+ "actions": [],
- "allow_events_in_timeline": 0, 
- "allow_guest_to_view": 0, 
- "allow_import": 0, 
- "allow_rename": 0, 
- "beta": 0, 
  "creation": "2018-05-03 02:29:24.444341",
- "custom": 0, 
- "docstatus": 0, 
  "doctype": "DocType",
- "document_type": "", 
  "editable_grid": 1,
  "engine": "InnoDB",
+ "field_order": [
+  "company",
+  "default_warehouse",
+  "column_break_3",
+  "default_price_list",
+  "default_discount_account",
+  "purchase_defaults",
+  "buying_cost_center",
+  "default_supplier",
+  "column_break_8",
+  "expense_account",
+  "selling_defaults",
+  "selling_cost_center",
+  "column_break_12",
+  "income_account"
+ ],
  "fields": [
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "company",
    "fieldtype": "Link",
-   "hidden": 0, 
    "ignore_user_permissions": 1,
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
    "in_list_view": 1,
-   "in_standard_filter": 0, 
    "label": "Company",
-   "length": 0, 
-   "no_copy": 0, 
    "options": "Company",
-   "permlevel": 0, 
+   "reqd": 1
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 1, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "default_warehouse",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
    "in_list_view": 1,
-   "in_standard_filter": 0, 
    "label": "Default Warehouse",
-   "length": 0, 
+   "options": "Warehouse"
-   "no_copy": 0, 
-   "options": "Warehouse", 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "column_break_3",
-   "fieldtype": "Column Break", 
+   "fieldtype": "Column Break"
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
-   "length": 0, 
-   "no_copy": 0, 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "default_price_list",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
    "in_list_view": 1,
-   "in_standard_filter": 0, 
    "label": "Default Price List",
-   "length": 0, 
+   "options": "Price List"
-   "no_copy": 0, 
-   "options": "Price List", 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "purchase_defaults",
    "fieldtype": "Section Break",
-   "hidden": 0, 
+   "label": "Purchase Defaults"
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
-   "label": "Purchase Defaults", 
-   "length": 0, 
-   "no_copy": 0, 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "buying_cost_center",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
    "label": "Default Buying Cost Center",
-   "length": 0, 
+   "options": "Cost Center"
-   "no_copy": 0, 
-   "options": "Cost Center", 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "default_supplier",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
    "label": "Default Supplier",
-   "length": 0, 
+   "options": "Supplier"
-   "no_copy": 0, 
-   "options": "Supplier", 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "column_break_8",
-   "fieldtype": "Column Break", 
+   "fieldtype": "Column Break"
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
-   "length": 0, 
-   "no_copy": 0, 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
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-   "report_hide": 0, 
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-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "expense_account",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
    "label": "Default Expense Account",
-   "length": 0, 
+   "options": "Account"
-   "no_copy": 0, 
-   "options": "Account", 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "selling_defaults",
    "fieldtype": "Section Break",
-   "hidden": 0, 
+   "label": "Sales Defaults"
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
-   "label": "Sales Defaults", 
-   "length": 0, 
-   "no_copy": 0, 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "selling_cost_center",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
    "label": "Default Selling Cost Center",
-   "length": 0, 
+   "options": "Cost Center"
-   "no_copy": 0, 
-   "options": "Cost Center", 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "column_break_12",
-   "fieldtype": "Column Break", 
+   "fieldtype": "Column Break"
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
-   "length": 0, 
-   "no_copy": 0, 
-   "permlevel": 0, 
-   "precision": "", 
-   "print_hide": 0, 
-   "print_hide_if_no_value": 0, 
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-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   },
   {
-   "allow_bulk_edit": 0, 
-   "allow_in_quick_entry": 0, 
-   "allow_on_submit": 0, 
-   "bold": 0, 
-   "collapsible": 0, 
-   "columns": 0, 
    "fieldname": "income_account",
    "fieldtype": "Link",
-   "hidden": 0, 
-   "ignore_user_permissions": 0, 
-   "ignore_xss_filter": 0, 
-   "in_filter": 0, 
-   "in_global_search": 0, 
-   "in_list_view": 0, 
-   "in_standard_filter": 0, 
    "label": "Default Income Account",
-   "length": 0, 
+   "options": "Account"
-   "no_copy": 0, 
+  },
-   "options": "Account", 
+  {
-   "permlevel": 0, 
+   "fieldname": "default_discount_account",
-   "precision": "", 
+   "fieldtype": "Link",
-   "print_hide": 0, 
+   "label": "Default Discount Account",
-   "print_hide_if_no_value": 0, 
+   "options": "Account"
-   "read_only": 0, 
-   "remember_last_selected_value": 0, 
-   "report_hide": 0, 
-   "reqd": 0, 
-   "search_index": 0, 
-   "set_only_once": 0, 
-   "translatable": 0, 
-   "unique": 0
   }
  ],
- "has_web_view": 0, 
- "hide_heading": 0, 
- "hide_toolbar": 0, 
- "idx": 0, 
- "image_view": 0, 
- "in_create": 0, 
- "is_submittable": 0, 
- "issingle": 0, 
  "istable": 1,
- "max_attachments": 0, 
+ "links": [],
- "modified": "2018-12-07 11:48:07.638935", 
+ "modified": "2021-07-13 01:26:03.860065",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Item Default",
- "name_case": "", 
  "owner": "Administrator",
  "permissions": [],
  "quick_entry": 1,
- "read_only": 0, 
- "read_only_onload": 0, 
- "show_name_in_global_search": 0, 
  "sort_field": "modified",
  "sort_order": "DESC",
- "track_changes": 1, 
+ "track_changes": 1
- "track_seen": 0, 
- "track_views": 0
 }

erpnext/stock/get_item_details.py

@@ -286,6 +286,7 @@ def get_basic_details(args, item, overwrite_warehouse=True):
 		"warehouse": warehouse,
 		"income_account": get_default_income_account(args, item_defaults, item_group_defaults, brand_defaults),
 		"expense_account": expense_account or get_default_expense_account(args, item_defaults, item_group_defaults, brand_defaults) ,
+		"discount_account": None or get_default_discount_account(args, item_defaults),
 		"cost_center": get_default_cost_center(args, item_defaults, item_group_defaults, brand_defaults),
 		'has_serial_no': item.has_serial_no,
 		'has_batch_no': item.has_batch_no,
@@ -588,6 +589,10 @@ def get_default_expense_account(args, item, item_group, brand):
 		or brand.get("expense_account")
 		or args.expense_account)
 
+def get_default_discount_account(args, item):
+	return (item.get("default_discount_account")
+		or args.discount_account)
+
 def get_default_deferred_account(args, item, fieldname=None):
 	if item.get("enable_deferred_revenue") or item.get("enable_deferred_expense"):
 		return (item.get(fieldname)