diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index a441664ab9c..22eea620411 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -1838,9 +1838,7 @@ class StockEntry(StockController):
 		if self.purpose == "Material Issue":
 			ret["expense_account"] = item.get("expense_account") or item_group_defaults.get("expense_account")
 
-		if (self.purpose == "Manufacture" and not args.get("is_finished_item")) or not ret.get(
-			"expense_account"
-		):
+		if not ret.get("expense_account"):
 			ret["expense_account"] = frappe.get_cached_value(
 				"Company", self.company, "stock_adjustment_account"
 			)
diff --git a/erpnext/stock/doctype/stock_entry/test_stock_entry.py b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
index aa5f0ae1045..87e018d6683 100644
--- a/erpnext/stock/doctype/stock_entry/test_stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/test_stock_entry.py
@@ -1285,7 +1285,7 @@ class TestStockEntry(FrappeTestCase):
 		self.assertEqual(se.value_difference, 0.0)
 		self.assertEqual(se.total_incoming_value, se.total_outgoing_value)
 
-		self.assertEqual(se.items[0].expense_account, "Stock Adjustment - _TC")
+		self.assertEqual(se.items[0].expense_account, "_Test Account Cost for Goods Sold - _TC")
 		self.assertEqual(se.items[1].expense_account, "_Test Account Cost for Goods Sold - _TC")
 
 	@change_settings("Stock Settings", {"allow_negative_stock": 0})