fix: skip stock expense GL entries for non-stock items (#57518)

* fix: skip stock expense gl entries for non stock items

(cherry picked from commit 747f4df778dca45cf044c02f0e933d3b230b8334)

* test: use a leaf expense account for the service item invoice

erpnext/controllers/buying_controller.py

@@ -356,7 +356,14 @@ class BuyingController(SubcontractingController):
 		if self.doctype == "Purchase Invoice" and not self.update_stock:
 			return
 
+		stock_items = self.get_stock_items()
+
 		for row in self.items:
+			# A service item holds no stock value, so there is nothing to book against it - and it
+			# must not make the expense accounts mandatory either.
+			if row.item_code not in stock_items:
+				continue
+
 			details = self.get_validated_purchase_expense_details(row.item_code)
 			if not details:
 				continue
@@ -365,6 +372,10 @@ class BuyingController(SubcontractingController):
 			if row.landed_cost_voucher_amount:
 				amount -= flt(row.landed_cost_voucher_amount, row.precision("base_amount"))
 
+			if not amount:
+				# GL Entry rejects a row with neither a debit nor a credit.
+				continue
+
 			self.add_gl_entry(
 				gl_entries=gl_entries,
 				account=details.purchase_expense_account,

erpnext/controllers/stock_controller.py

@@ -897,6 +897,12 @@ class StockController(AccountsController):
 			self.append_expenses_added_to_stock_pair(gl_list, item_code, amount, item_row)
 
 	def append_expenses_added_to_stock_pair(self, gl_list, item_code, amount, item_row):
+		# A service item holds no stock value, so there is nothing to book against it - and it must
+		# not make the expense accounts mandatory either. A zero pair would be rejected by GL Entry
+		# anyway, which needs a debit or a credit on every row.
+		if not amount or not frappe.get_cached_value("Item", item_code, "is_stock_item"):
+			return
+
 		fields = ("expenses_added_to_stock_account", "expenses_added_to_stock_contra_account")
 		details = get_expenses_added_to_stock_accounts(item_code, self.company)