nsinnovations/erpnext
2
0
Fork 0
mirror of https://github.com/frappe/erpnext.git synced 2026-08-04 18:23:05 +00:00
Code Issues Packages Projects Releases Wiki Activity

Merge pull request #56086 from nabinhait/refactor-si-gl-composer

Browse Source 
refactor(sales_invoice): simplify SalesInvoiceGLComposer GL builders
This commit is contained in:
Nabin Hait
2026-06-19 12:03:21 +05:30
committed by GitHub
parent ae11b3b848 fcd312f205
commit 8caaac96b6
2 changed files with 272 additions and 179 deletions
Download Patch File Download Diff File Expand all files Collapse all files

382
erpnext/accounts/doctype/sales_invoice/services/gl_composer.py
View File

@@ -93,54 +93,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
if enable_discount_accounting:
for item in doc.get("items"):
if item.get("discount_amount") and item.get("discount_account"):
discount_amount = item.discount_amount * item.qty
income_account = (
item.income_account
if (not item.enable_deferred_revenue or doc.is_return)
else item.deferred_revenue_account
)
account_currency = get_account_currency(item.discount_account)
gl_entries.append(
doc.get_gl_dict(
{
"account": item.discount_account,
"against": doc.customer,
"debit": flt(
discount_amount * doc.get("conversion_rate"),
item.precision("discount_amount"),
),
"debit_in_transaction_currency": flt(
discount_amount, item.precision("discount_amount")
),
"cost_center": item.cost_center,
"project": item.project,
},
account_currency,
item=item,
)
)
account_currency = get_account_currency(income_account)
gl_entries.append(
doc.get_gl_dict(
{
"account": income_account,
"against": doc.customer,
"credit": flt(
discount_amount * doc.get("conversion_rate"),
item.precision("discount_amount"),
),
"credit_in_transaction_currency": flt(
discount_amount, item.precision("discount_amount")
),
"cost_center": item.cost_center,
"project": item.project or doc.project,
},
account_currency,
item=item,
)
)
self._append_item_discount_gl_entries(item, gl_entries)
if (
(enable_discount_accounting or doc.get("is_cash_or_non_trade_discount"))
@@ -159,81 +112,143 @@ class SalesInvoiceGLComposer(BaseGLComposer):
)
)
def _append_item_discount_gl_entries(self, item, gl_entries) -> None:
doc = self.doc
discount_amount = item.discount_amount * item.qty
income_account = (
item.income_account
if (not item.enable_deferred_revenue or doc.is_return)
else item.deferred_revenue_account
)
account_currency = get_account_currency(item.discount_account)
gl_entries.append(
doc.get_gl_dict(
{
"account": item.discount_account,
"against": doc.customer,
"debit": flt(
discount_amount * doc.get("conversion_rate"),
item.precision("discount_amount"),
),
"debit_in_transaction_currency": flt(discount_amount, item.precision("discount_amount")),
"cost_center": item.cost_center,
"project": item.project,
},
account_currency,
item=item,
)
)
account_currency = get_account_currency(income_account)
gl_entries.append(
doc.get_gl_dict(
{
"account": income_account,
"against": doc.customer,
"credit": flt(
discount_amount * doc.get("conversion_rate"),
item.precision("discount_amount"),
),
"credit_in_transaction_currency": flt(discount_amount, item.precision("discount_amount")),
"cost_center": item.cost_center,
"project": item.project or doc.project,
},
account_currency,
item=item,
)
)
def stock_delivered_but_not_billed_gl_entries(self, gl_entries):
doc = self.doc
if doc.update_stock or not cint(erpnext.is_perpetual_inventory_enabled(doc.company)):
return
for item in doc.get("items"):
if not item.delivery_note and not item.dn_detail:
continue
booking = self._sdbnb_booking_for_item(item)
if booking:
self._append_sdbnb_gl_entries(item, booking, gl_entries)
if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
continue
def _sdbnb_booking_for_item(self, item) -> dict | None:
"""SDBNB account and valuation to reverse for a billed-from-delivery-note item, if any."""
if not item.delivery_note and not item.dn_detail:
return None
dn_expense_account = frappe.get_cached_value(
"Delivery Note Item", item.dn_detail, "expense_account"
)
if (
not dn_expense_account
or frappe.get_cached_value("Account", dn_expense_account, "account_type")
!= "Stock Delivered But Not Billed"
or not item.expense_account
or dn_expense_account == item.expense_account
):
continue
if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
return None
delivery_note = item.delivery_note or frappe.get_cached_value(
"Delivery Note Item", item.dn_detail, "parent"
)
if not delivery_note:
continue
dn_expense_account = frappe.get_cached_value("Delivery Note Item", item.dn_detail, "expense_account")
if not self._is_sdbnb_reversal(dn_expense_account, item):
return None
item_g = frappe.get_cached_value(
"Stock Ledger Entry",
delivery_note = item.delivery_note or frappe.get_cached_value(
"Delivery Note Item", item.dn_detail, "parent"
)
if not delivery_note:
return None
item_g = frappe.get_cached_value(
"Stock Ledger Entry",
{
"voucher_no": delivery_note,
"voucher_detail_no": item.dn_detail,
"item_code": item.item_code,
"is_cancelled": 0,
},
["stock_value_difference", "actual_qty"],
as_dict=True,
)
if not item_g or not flt(item_g.actual_qty):
return None
valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
return {
"dn_expense_account": dn_expense_account,
"valuation_amount": valuation_rate * item.stock_qty,
}
def _is_sdbnb_reversal(self, dn_expense_account, item) -> bool:
"""True when the DN booked to an SDBNB account distinct from the item's expense account."""
return bool(
dn_expense_account
and frappe.get_cached_value("Account", dn_expense_account, "account_type")
== "Stock Delivered But Not Billed"
and item.expense_account
and dn_expense_account != item.expense_account
)
def _append_sdbnb_gl_entries(self, item, booking, gl_entries) -> None:
dn_expense_account = booking["dn_expense_account"]
valuation_amount = booking["valuation_amount"]
dn_account_currency = get_account_currency(dn_expense_account)
item_account_currency = get_account_currency(item.expense_account)
gl_entries.append(
self.get_gl_dict(
{
"voucher_no": delivery_note,
"voucher_detail_no": item.dn_detail,
"item_code": item.item_code,
"is_cancelled": 0,
"account": dn_expense_account,
"against": item.expense_account,
"credit": flt(valuation_amount),
"credit_in_account_currency": flt(valuation_amount),
"cost_center": item.cost_center,
},
["stock_value_difference", "actual_qty"],
as_dict=True,
dn_account_currency,
item=item,
)
if not item_g or not flt(item_g.actual_qty):
continue
valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
valuation_amount = valuation_rate * item.stock_qty
dn_account_currency = get_account_currency(dn_expense_account)
item_account_currency = get_account_currency(item.expense_account)
gl_entries.append(
self.get_gl_dict(
{
"account": dn_expense_account,
"against": item.expense_account,
"credit": flt(valuation_amount),
"credit_in_account_currency": flt(valuation_amount),
"cost_center": item.cost_center,
},
dn_account_currency,
item=item,
)
)
gl_entries.append(
self.get_gl_dict(
{
"account": item.expense_account,
"against": dn_expense_account,
"debit": flt(valuation_amount),
"debit_in_account_currency": flt(valuation_amount),
"cost_center": item.cost_center,
},
item_account_currency,
item=item,
)
)
gl_entries.append(
self.get_gl_dict(
{
"account": item.expense_account,
"against": dn_expense_account,
"debit": flt(valuation_amount),
"debit_in_account_currency": flt(valuation_amount),
"cost_center": item.cost_center,
},
item_account_currency,
item=item,
)
)
def make_customer_gl_entry(self, gl_entries):
doc = self.doc
@@ -250,10 +265,6 @@ class SalesInvoiceGLComposer(BaseGLComposer):
)
if grand_total and not doc.is_internal_transfer():
against_voucher = doc.name
if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
against_voucher = doc.return_against
# Did not use base_grand_total to book rounding loss gle
gl_entries.append(
self.get_gl_dict(
@@ -264,11 +275,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"due_date": doc.due_date,
"against": doc.against_income_account,
"debit": base_grand_total,
"debit_in_account_currency": base_grand_total
if doc.party_account_currency == doc.company_currency
else grand_total,
"debit_in_account_currency": self._amount_in_account_currency(
doc.party_account_currency, base_grand_total, grand_total
),
"debit_in_transaction_currency": grand_total,
"against_voucher": against_voucher,
"against_voucher": self._return_aware_against_voucher(),
"against_voucher_type": doc.doctype,
"cost_center": doc.cost_center,
"project": doc.project,
@@ -296,10 +307,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"account": tax.account_head,
"against": doc.customer,
"credit": flt(base_amount, tax.precision("tax_amount_after_discount_amount")),
"credit_in_account_currency": (
flt(base_amount, tax.precision("base_tax_amount_after_discount_amount"))
if account_currency == doc.company_currency
else flt(amount, tax.precision("tax_amount_after_discount_amount"))
"credit_in_account_currency": self._amount_in_account_currency(
account_currency,
flt(base_amount, tax.precision("base_tax_amount_after_discount_amount")),
flt(amount, tax.precision("tax_amount_after_discount_amount")),
),
"credit_in_transaction_currency": flt(
amount, tax.precision("tax_amount_after_discount_amount")
@@ -341,53 +352,57 @@ class SalesInvoiceGLComposer(BaseGLComposer):
)
for item in doc.get("items"):
if (
if not (
flt(item.base_net_amount, item.precision("base_net_amount"))
or item.is_fixed_asset
or enable_discount_accounting
):
# Do not book income for transfer within same company
if doc.is_internal_transfer():
continue
continue
if item.is_fixed_asset and item.asset:
self.get_gl_entries_for_fixed_asset(item, gl_entries)
else:
income_account = (
item.income_account
if (not item.enable_deferred_revenue or doc.is_return)
else item.deferred_revenue_account
)
# Do not book income for transfer within same company
if doc.is_internal_transfer():
continue
amount, base_amount = tax_service.get_amount_and_base_amount(
item, enable_discount_accounting
)
account_currency = get_account_currency(income_account)
gl_entries.append(
self.get_gl_dict(
{
"account": income_account,
"against": doc.customer,
"credit": flt(base_amount, item.precision("base_net_amount")),
"credit_in_account_currency": (
flt(base_amount, item.precision("base_net_amount"))
if account_currency == doc.company_currency
else flt(amount, item.precision("net_amount"))
),
"credit_in_transaction_currency": flt(amount, item.precision("net_amount")),
"cost_center": item.cost_center,
"project": item.project or doc.project,
},
account_currency,
item=item,
)
)
if item.is_fixed_asset and item.asset:
self.get_gl_entries_for_fixed_asset(item, gl_entries)
else:
self._append_item_income_gl_entry(item, gl_entries, tax_service, enable_discount_accounting)
# expense account gl entries
if cint(doc.update_stock) and erpnext.is_perpetual_inventory_enabled(doc.company):
gl_entries += super(SalesInvoice, doc).get_gl_entries()
def _append_item_income_gl_entry(self, item, gl_entries, tax_service, enable_discount_accounting) -> None:
doc = self.doc
income_account = (
item.income_account
if (not item.enable_deferred_revenue or doc.is_return)
else item.deferred_revenue_account
)
amount, base_amount = tax_service.get_amount_and_base_amount(item, enable_discount_accounting)
account_currency = get_account_currency(income_account)
gl_entries.append(
self.get_gl_dict(
{
"account": income_account,
"against": doc.customer,
"credit": flt(base_amount, item.precision("base_net_amount")),
"credit_in_account_currency": self._amount_in_account_currency(
account_currency,
flt(base_amount, item.precision("base_net_amount")),
flt(amount, item.precision("net_amount")),
),
"credit_in_transaction_currency": flt(amount, item.precision("net_amount")),
"cost_center": item.cost_center,
"project": item.project or doc.project,
},
account_currency,
item=item,
)
)
def get_gl_entries_for_fixed_asset(self, item, gl_entries):
doc = self.doc
asset = frappe.get_cached_doc("Asset", item.asset)
@@ -461,10 +476,6 @@ class SalesInvoiceGLComposer(BaseGLComposer):
if skip_change_gl_entries and payment_mode.account == doc.account_for_change_amount:
payment_mode.base_amount -= flt(doc.change_amount)
against_voucher = doc.name
if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
against_voucher = doc.return_against
if payment_mode.base_amount:
# POS, make payment entries
gl_entries.append(
@@ -475,11 +486,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"party": doc.customer,
"against": payment_mode.account,
"credit": payment_mode.base_amount,
"credit_in_account_currency": payment_mode.base_amount
if doc.party_account_currency == doc.company_currency
else payment_mode.amount,
"credit_in_account_currency": self._amount_in_account_currency(
doc.party_account_currency, payment_mode.base_amount, payment_mode.amount
),
"credit_in_transaction_currency": payment_mode.amount,
"against_voucher": against_voucher,
"against_voucher": self._return_aware_against_voucher(),
"against_voucher_type": doc.doctype,
"cost_center": doc.cost_center,
},
@@ -495,9 +506,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"account": payment_mode.account,
"against": doc.customer,
"debit": payment_mode.base_amount,
"debit_in_account_currency": payment_mode.base_amount
if payment_mode_account_currency == doc.company_currency
else payment_mode.amount,
"debit_in_account_currency": self._amount_in_account_currency(
payment_mode_account_currency,
payment_mode.base_amount,
payment_mode.amount,
),
"debit_in_transaction_currency": payment_mode.amount,
"cost_center": doc.cost_center,
},
@@ -525,9 +538,9 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"party": doc.customer,
"against": doc.account_for_change_amount,
"debit": flt(doc.base_change_amount),
"debit_in_account_currency": flt(doc.base_change_amount)
if doc.party_account_currency == doc.company_currency
else flt(doc.change_amount),
"debit_in_account_currency": self._amount_in_account_currency(
doc.party_account_currency, flt(doc.base_change_amount), flt(doc.change_amount)
),
"debit_in_transaction_currency": flt(doc.change_amount),
"against_voucher": doc.return_against
if cint(doc.is_return) and doc.return_against
@@ -570,10 +583,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"party": doc.customer,
"against": doc.write_off_account,
"credit": flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
"credit_in_account_currency": (
flt(doc.base_write_off_amount, doc.precision("base_write_off_amount"))
if doc.party_account_currency == doc.company_currency
else flt(doc.write_off_amount, doc.precision("write_off_amount"))
"credit_in_account_currency": self._amount_in_account_currency(
doc.party_account_currency,
flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
flt(doc.write_off_amount, doc.precision("write_off_amount")),
),
"credit_in_transaction_currency": flt(
doc.write_off_amount, doc.precision("write_off_amount")
@@ -593,10 +606,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
"account": doc.write_off_account,
"against": doc.customer,
"debit": flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
"debit_in_account_currency": (
flt(doc.base_write_off_amount, doc.precision("base_write_off_amount"))
if write_off_account_currency == doc.company_currency
else flt(doc.write_off_amount, doc.precision("write_off_amount"))
"debit_in_account_currency": self._amount_in_account_currency(
write_off_account_currency,
flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
flt(doc.write_off_amount, doc.precision("write_off_amount")),
),
"debit_in_transaction_currency": flt(
doc.write_off_amount, doc.precision("write_off_amount")
@@ -659,3 +672,14 @@ class SalesInvoiceGLComposer(BaseGLComposer):
item=doc,
)
)
def _amount_in_account_currency(self, account_currency, base_amount, transaction_amount):
"""Base amount when the account is in company currency, else the transaction amount."""
return base_amount if account_currency == self.doc.company_currency else transaction_amount
def _return_aware_against_voucher(self) -> str:
"""Settle against the original invoice for returns not kept on their own outstanding."""
doc = self.doc
if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
return doc.return_against
return doc.name

69
erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
View File

@@ -1476,6 +1476,75 @@ class TestSalesInvoice(ERPNextTestSuite):
frappe.db.set_single_value("POS Settings", "post_change_gl_entries", 1)
def test_stock_delivered_but_not_billed_gl_on_invoice(self):
company = "_Test Company with perpetual inventory"
from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
make_purchase_receipt(
company=company,
item_code="_Test FG Item",
warehouse="Stores - TCP1",
cost_center="Main - TCP1",
qty=5,
rate=100,
)
dn = create_delivery_note(
company=company,
item_code="_Test FG Item",
warehouse="Stores - TCP1",
cost_center="Main - TCP1",
qty=2,
rate=300,
)
# A perpetual-inventory Delivery Note books the cost to the SDBNB account
self.assertEqual(dn.items[0].expense_account, "Stock Delivered But Not Billed - TCP1")
si = make_sales_invoice(dn.name)
si.insert()
si.submit()
gl_entries = frappe.get_all(
"GL Entry",
filters={"voucher_no": si.name, "is_cancelled": 0},
fields=["account", "debit", "credit"],
)
sdbnb_credit = sum(
row.credit for row in gl_entries if row.account == "Stock Delivered But Not Billed - TCP1"
)
cogs_debit = sum(row.debit for row in gl_entries if row.account == "Cost of Goods Sold - TCP1")
# Billing reverses SDBNB and recognises the cost in COGS for an equal amount
self.assertTrue(sdbnb_credit > 0)
self.assertEqual(sdbnb_credit, cogs_debit)
def test_get_gle_for_change_amount(self):
from erpnext.accounts.doctype.sales_invoice.services.gl_composer import SalesInvoiceGLComposer
si = create_sales_invoice(do_not_save=True)
si.is_pos = 1
si.party_account_currency = "INR"
# no change amount -> no entries
si.change_amount = 0
self.assertEqual(SalesInvoiceGLComposer(si).get_gle_for_change_amount(), [])
# change amount without an account -> mandatory error
si.change_amount = 10
si.base_change_amount = 10
si.account_for_change_amount = None
self.assertRaises(frappe.ValidationError, SalesInvoiceGLComposer(si).get_gle_for_change_amount)
# change amount with an account -> debit-to debited, change account credited
si.account_for_change_amount = "Cash - _TC"
entries = SalesInvoiceGLComposer(si).get_gle_for_change_amount()
self.assertEqual(len(entries), 2)
debit_entry = next(entry for entry in entries if entry["account"] == si.debit_to)
credit_entry = next(entry for entry in entries if entry["account"] == "Cash - _TC")
self.assertEqual(debit_entry["party"], si.customer)
self.assertEqual(flt(debit_entry["debit"]), 10.0)
self.assertEqual(flt(credit_entry["credit"]), 10.0)
def validate_pos_gl_entry(self, si, pos, cash_amount, validate_without_change_gle=False):
if validate_without_change_gle:
cash_amount -= pos.change_amount