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refactor: introduce PurchaseReceiptGLComposer
purchase_receipt/services/gl_composer.py → PurchaseReceiptGLComposer(BaseStockGLComposer). compose() orchestrates the four builder steps: _make_item_gl_entries, _make_tax_gl_entries, set_gl_entry_for_purchase_expense (stays on doc), update_regional_gl_entries (module-level). _make_item_gl_entries preserves the original closure structure (six inner functions: make_item_asset_inward_gl_entry, make_stock_received_but_not_billed_entry, make_landed_cost_gl_entries, make_amount_difference_entry, make_sub_contracting_gl_entries, make_divisional_loss_gl_entry); all doc calls go through self.doc. _make_tax_gl_entries is a direct port. Helpers that stay on the document: add_provisional_gl_entry (public — PI composer calls it via purchase_receipt_doc.add_provisional_gl_entry), add_gl_entry, get_item_account_wise_lcv_entries, update_assets, is_landed_cost_booked_for_any_item. PurchaseReceipt.get_gl_entries is now a 3-line shim; make_item_gl_entries and make_tax_gl_entries removed from the class. Verified: 29 GL snapshots byte-identical on test-erpnext-v17; 101 PR tests green on test-site-ai.
This commit is contained in:
Nabin Hait
@@ -494,350 +494,11 @@ class PurchaseReceipt(BuyingController):
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item.amount_difference_with_purchase_invoice = 0
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item.amount_difference_with_purchase_invoice = 0
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def get_gl_entries(self, inventory_account_map=None, via_landed_cost_voucher=False):
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def get_gl_entries(self, inventory_account_map=None, via_landed_cost_voucher=False):
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from erpnext.accounts.general_ledger import process_gl_map
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from erpnext.stock.doctype.purchase_receipt.services.gl_composer import (
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PurchaseReceiptGLComposer,
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gl_entries = []
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self.make_item_gl_entries(gl_entries, inventory_account_map=inventory_account_map)
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self.make_tax_gl_entries(gl_entries, via_landed_cost_voucher)
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self.set_gl_entry_for_purchase_expense(gl_entries)
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update_regional_gl_entries(gl_entries, self)
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return process_gl_map(gl_entries, from_repost=frappe.flags.through_repost_item_valuation)
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def make_item_gl_entries(self, gl_entries, inventory_account_map=None):
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from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import (
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get_purchase_document_details,
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)
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)
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provisional_accounting_for_non_stock_items = cint(
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return PurchaseReceiptGLComposer(self).compose(inventory_account_map, via_landed_cost_voucher)
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frappe.db.get_value("Company", self.company, "enable_provisional_accounting_for_non_stock_items")
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)
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exchange_rate_map, net_rate_map = get_purchase_document_details(self)
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def validate_account(account_type):
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frappe.throw(_("{0} account not found while submitting purchase receipt").format(account_type))
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def make_item_asset_inward_gl_entry(item, stock_value_diff, stock_asset_account_name):
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account_currency = get_account_currency(stock_asset_account_name)
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if not stock_asset_account_name:
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validate_account("Asset or warehouse account")
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=stock_asset_account_name,
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cost_center=d.cost_center,
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debit=stock_value_diff,
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credit=0.0,
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remarks=remarks,
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against_account=stock_asset_rbnb,
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account_currency=account_currency,
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item=item,
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)
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def make_stock_received_but_not_billed_entry(item):
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if (
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self.get("is_return")
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and item.return_qty_from_rejected_warehouse
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and not frappe.db.get_single_value(
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"Buying Settings", "set_valuation_rate_for_rejected_materials"
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)
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):
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return 0.0
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account = stock_asset_rbnb
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if item.from_warehouse:
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_inv_dict = self.get_inventory_account_dict(item, inventory_account_map, "from_warehouse")
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account = _inv_dict["account"]
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account_currency = get_account_currency(account)
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# GL Entry for from warehouse or Stock Received but not billed
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# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
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credit_amount = (
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flt(item.base_net_amount, item.precision("base_net_amount"))
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if account_currency == self.company_currency
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else flt(item.net_amount, item.precision("net_amount"))
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)
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outgoing_amount = item.base_net_amount
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if self.is_internal_transfer() and item.valuation_rate:
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outgoing_amount = abs(get_stock_value_difference(self.name, item.name, item.from_warehouse))
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credit_amount = outgoing_amount
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if item.get("rejected_qty") and frappe.db.get_single_value(
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"Buying Settings", "set_valuation_rate_for_rejected_materials"
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):
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outgoing_amount += get_stock_value_difference(self.name, item.name, item.rejected_warehouse)
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credit_amount = outgoing_amount
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if credit_amount:
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if not account:
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validate_account("Stock or Asset Received But Not Billed")
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=account,
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cost_center=item.cost_center,
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debit=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
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credit=0.0,
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remarks=remarks,
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against_account=stock_asset_account_name,
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debit_in_account_currency=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
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account_currency=account_currency,
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item=item,
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)
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# check if the exchange rate has changed
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if d.get("purchase_invoice"):
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if (
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exchange_rate_map[item.purchase_invoice]
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and self.conversion_rate != exchange_rate_map[item.purchase_invoice]
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and item.net_rate == net_rate_map[item.purchase_invoice_item]
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):
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discrepancy_caused_by_exchange_rate_difference = (item.qty * item.net_rate) * (
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exchange_rate_map[item.purchase_invoice] - self.conversion_rate
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)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=account,
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cost_center=item.cost_center,
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debit=0.0,
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credit=discrepancy_caused_by_exchange_rate_difference,
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remarks=remarks,
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against_account=self.supplier,
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debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
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account_currency=account_currency,
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item=item,
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)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=self.get_company_default("exchange_gain_loss_account"),
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cost_center=d.cost_center,
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debit=discrepancy_caused_by_exchange_rate_difference,
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credit=0.0,
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remarks=remarks,
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against_account=self.supplier,
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debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
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account_currency=account_currency,
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item=item,
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)
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return outgoing_amount
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def make_landed_cost_gl_entries(item):
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# Amount added through landed-cost-voucher
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if item.landed_cost_voucher_amount and landed_cost_entries:
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if (item.item_code, item.name) in landed_cost_entries:
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for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
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account_currency = get_account_currency(account)
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credit_amount = (
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flt(amount["base_amount"])
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if (amount["base_amount"] or account_currency != self.company_currency)
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else flt(amount["amount"])
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)
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if not account:
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validate_account("Landed Cost Account")
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=account,
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cost_center=item.cost_center,
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debit=0.0,
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credit=credit_amount,
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remarks=remarks,
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against_account=stock_asset_account_name,
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credit_in_account_currency=flt(amount["amount"]),
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account_currency=account_currency,
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project=item.project,
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item=item,
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)
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def make_amount_difference_entry(item):
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if item.amount_difference_with_purchase_invoice and stock_asset_rbnb:
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account_currency = get_account_currency(stock_asset_rbnb)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=stock_asset_rbnb,
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cost_center=item.cost_center,
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debit=0.0,
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credit=flt(item.amount_difference_with_purchase_invoice),
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remarks=_("Adjustment based on Purchase Invoice rate"),
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against_account=stock_asset_account_name,
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account_currency=account_currency,
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project=item.project,
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item=item,
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)
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def make_sub_contracting_gl_entries(item):
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# sub-contracting warehouse
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if flt(item.rm_supp_cost) and supplier_warehouse_account:
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=supplier_warehouse_account,
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cost_center=item.cost_center,
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debit=0.0,
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credit=flt(item.rm_supp_cost),
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remarks=remarks,
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against_account=stock_asset_account_name,
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account_currency=supplier_warehouse_account_currency,
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item=item,
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)
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def make_divisional_loss_gl_entry(item, outgoing_amount):
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if item.is_fixed_asset:
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return
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# divisional loss adjustment
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valuation_amount_as_per_doc = (
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flt(outgoing_amount, d.precision("base_net_amount"))
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+ flt(item.landed_cost_voucher_amount)
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+ flt(item.rm_supp_cost)
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+ flt(item.item_tax_amount)
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+ flt(item.amount_difference_with_purchase_invoice)
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)
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divisional_loss = flt(
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valuation_amount_as_per_doc - flt(stock_value_diff), item.precision("base_net_amount")
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)
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if item.get("rejected_qty") and frappe.db.get_single_value(
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"Buying Settings", "set_valuation_rate_for_rejected_materials"
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):
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rejected_item_cost = get_stock_value_difference(self.name, item.name, item.rejected_warehouse)
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divisional_loss -= rejected_item_cost
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if divisional_loss:
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loss_account = (
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self.get_company_default("default_expense_account", ignore_validation=True)
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or stock_asset_rbnb
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)
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if self.is_return and item.expense_account:
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loss_account = item.expense_account
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cost_center = item.cost_center or frappe.get_cached_value(
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"Company", self.company, "cost_center"
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)
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account_currency = get_account_currency(loss_account)
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self.add_gl_entry(
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gl_entries=gl_entries,
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account=loss_account,
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cost_center=cost_center,
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debit=divisional_loss,
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credit=0.0,
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remarks=remarks,
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against_account=stock_asset_account_name,
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account_currency=account_currency,
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project=item.project,
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item=item,
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)
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stock_items = self.get_stock_items()
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warehouse_with_no_account = []
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for d in self.get("items"):
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remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
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"Asset" if d.is_fixed_asset else "Stock"
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)
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if (
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provisional_accounting_for_non_stock_items
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and d.item_code not in stock_items
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and flt(d.qty)
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and d.get("provisional_expense_account")
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and not d.is_fixed_asset
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):
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self.add_provisional_gl_entry(
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d, gl_entries, self.posting_date, d.get("provisional_expense_account")
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)
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elif flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
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if not (
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(erpnext.is_perpetual_inventory_enabled(self.company) and d.item_code in stock_items)
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or (d.is_fixed_asset and not d.purchase_invoice)
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):
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continue
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stock_asset_rbnb = (
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self.get_company_default("asset_received_but_not_billed")
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if d.is_fixed_asset
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else self.get_company_default("stock_received_but_not_billed")
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)
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landed_cost_entries = self.get_item_account_wise_lcv_entries()
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if d.is_fixed_asset:
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stock_asset_account_name = d.expense_account
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stock_value_diff = (
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flt(d.base_net_amount) + flt(d.item_tax_amount) + flt(d.landed_cost_voucher_amount)
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)
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elif inventory_account := self.get_inventory_account_dict(d, inventory_account_map):
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stock_value_diff = get_stock_value_difference(self.name, d.name, d.warehouse)
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stock_asset_account_name = inventory_account["account"]
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supplier_warehouse_account = None
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supplier_warehouse_account_currency = None
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if self.supplier_warehouse:
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if _inv_dict := self.get_inventory_account_dict(
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d, inventory_account_map, "supplier_warehouse"
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):
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supplier_warehouse_account = _inv_dict["account"]
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supplier_warehouse_account_currency = _inv_dict["account_currency"]
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# If PR is sub-contracted and fg item rate is zero
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# in that case if account for source and target warehouse are same,
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# then GL entries should not be posted
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if (
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flt(stock_value_diff) == flt(d.rm_supp_cost)
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and supplier_warehouse_account
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and stock_asset_account_name == supplier_warehouse_account
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):
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continue
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if (flt(d.valuation_rate) or self.is_return or d.is_fixed_asset) and flt(d.qty):
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make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
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outgoing_amount = make_stock_received_but_not_billed_entry(d)
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make_landed_cost_gl_entries(d)
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make_amount_difference_entry(d)
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make_sub_contracting_gl_entries(d)
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make_divisional_loss_gl_entry(d, outgoing_amount)
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elif (d.warehouse and d.qty and d.warehouse not in warehouse_with_no_account) or (
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not frappe.db.get_single_value("Buying Settings", "set_valuation_rate_for_rejected_materials")
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and d.rejected_warehouse
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and d.rejected_warehouse not in warehouse_with_no_account
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):
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warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
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if d.is_fixed_asset and d.landed_cost_voucher_amount:
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self.update_assets(d, d.valuation_rate)
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if d.rejected_qty and frappe.db.get_single_value(
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"Buying Settings", "set_valuation_rate_for_rejected_materials"
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):
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stock_asset_rbnb = (
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self.get_company_default("asset_received_but_not_billed")
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if d.is_fixed_asset
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else self.get_company_default("stock_received_but_not_billed")
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)
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|
||||||
stock_value_diff = get_stock_value_difference(self.name, d.name, d.rejected_warehouse)
|
|
||||||
_inv_dict = self.get_inventory_account_dict(d, inventory_account_map, "rejected_warehouse")
|
|
||||||
|
|
||||||
stock_asset_account_name = _inv_dict["account"]
|
|
||||||
|
|
||||||
make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
|
|
||||||
if not d.qty:
|
|
||||||
make_stock_received_but_not_billed_entry(d)
|
|
||||||
|
|
||||||
if warehouse_with_no_account:
|
|
||||||
frappe.msgprint(
|
|
||||||
_("No accounting entries for the following warehouses")
|
|
||||||
+ ": \n"
|
|
||||||
+ "\n".join(warehouse_with_no_account)
|
|
||||||
)
|
|
||||||
|
|
||||||
def add_provisional_gl_entry(
|
def add_provisional_gl_entry(
|
||||||
self, item, gl_entries, posting_date, provisional_account, reverse=0, item_amount=None
|
self, item, gl_entries, posting_date, provisional_account, reverse=0, item_amount=None
|
||||||
@@ -894,57 +555,6 @@ class PurchaseReceipt(BuyingController):
|
|||||||
|
|
||||||
return False
|
return False
|
||||||
|
|
||||||
def make_tax_gl_entries(self, gl_entries, via_landed_cost_voucher=False):
|
|
||||||
negative_expense_to_be_booked = sum([flt(d.item_tax_amount) for d in self.get("items")])
|
|
||||||
# Cost center-wise amount breakup for other charges included for valuation
|
|
||||||
valuation_tax = {}
|
|
||||||
for tax in self.get("taxes"):
|
|
||||||
if tax.category in ("Valuation", "Valuation and Total") and flt(
|
|
||||||
tax.base_tax_amount_after_discount_amount
|
|
||||||
):
|
|
||||||
if 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
|
|
||||||
)
|
|
||||||
|
|
||||||
if negative_expense_to_be_booked and valuation_tax:
|
|
||||||
# Backward compatibility:
|
|
||||||
# and charges added via Landed Cost Voucher,
|
|
||||||
# post valuation related charges on "Stock Received But Not Billed"
|
|
||||||
against_accounts = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0])
|
|
||||||
total_valuation_amount = sum(valuation_tax.values())
|
|
||||||
amount_including_divisional_loss = negative_expense_to_be_booked
|
|
||||||
i = 1
|
|
||||||
for tax in self.get("taxes"):
|
|
||||||
if valuation_tax.get(tax.name):
|
|
||||||
account = tax.account_head
|
|
||||||
if i == len(valuation_tax):
|
|
||||||
applicable_amount = amount_including_divisional_loss
|
|
||||||
else:
|
|
||||||
applicable_amount = negative_expense_to_be_booked * (
|
|
||||||
valuation_tax[tax.name] / total_valuation_amount
|
|
||||||
)
|
|
||||||
amount_including_divisional_loss -= applicable_amount
|
|
||||||
|
|
||||||
self.add_gl_entry(
|
|
||||||
gl_entries=gl_entries,
|
|
||||||
account=account,
|
|
||||||
cost_center=tax.cost_center,
|
|
||||||
debit=0.0,
|
|
||||||
credit=applicable_amount,
|
|
||||||
remarks=self.remarks or _("Accounting Entry for Stock"),
|
|
||||||
against_account=against_accounts,
|
|
||||||
item=tax,
|
|
||||||
)
|
|
||||||
|
|
||||||
i += 1
|
|
||||||
|
|
||||||
def update_assets(self, item, valuation_rate):
|
def update_assets(self, item, valuation_rate):
|
||||||
assets = frappe.db.get_all(
|
assets = frappe.db.get_all(
|
||||||
"Asset",
|
"Asset",
|
||||||
|
|||||||
408
erpnext/stock/doctype/purchase_receipt/services/gl_composer.py
Normal file
408
erpnext/stock/doctype/purchase_receipt/services/gl_composer.py
Normal file
@@ -0,0 +1,408 @@
|
|||||||
|
# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
|
||||||
|
# License: GNU General Public License v3. See license.txt
|
||||||
|
|
||||||
|
import frappe
|
||||||
|
from frappe import _
|
||||||
|
from frappe.utils import cint, flt
|
||||||
|
|
||||||
|
import erpnext
|
||||||
|
from erpnext.accounts.general_ledger import process_gl_map
|
||||||
|
from erpnext.accounts.utils import get_account_currency
|
||||||
|
from erpnext.stock.services.base_stock_gl_composer import BaseStockGLComposer
|
||||||
|
|
||||||
|
|
||||||
|
class PurchaseReceiptGLComposer(BaseStockGLComposer):
|
||||||
|
"""GL composer for Purchase Receipt.
|
||||||
|
|
||||||
|
Builds GL entries for stock/asset inward, taxes, purchase expense, and
|
||||||
|
regional adjustments. Does not delegate to the base stock GL loop —
|
||||||
|
PR has its own per-item logic (provisional accounting, fixed assets, LCV,
|
||||||
|
sub-contracting, divisional loss).
|
||||||
|
"""
|
||||||
|
|
||||||
|
def compose(
|
||||||
|
self,
|
||||||
|
inventory_account_map: dict | None = None,
|
||||||
|
via_landed_cost_voucher: bool = False,
|
||||||
|
) -> list:
|
||||||
|
gl_entries = []
|
||||||
|
self._make_item_gl_entries(gl_entries, inventory_account_map)
|
||||||
|
self._make_tax_gl_entries(gl_entries, via_landed_cost_voucher)
|
||||||
|
self.doc.set_gl_entry_for_purchase_expense(gl_entries)
|
||||||
|
|
||||||
|
from erpnext.stock.doctype.purchase_receipt.purchase_receipt import update_regional_gl_entries
|
||||||
|
|
||||||
|
update_regional_gl_entries(gl_entries, self.doc)
|
||||||
|
|
||||||
|
return process_gl_map(gl_entries, from_repost=frappe.flags.through_repost_item_valuation)
|
||||||
|
|
||||||
|
def _make_item_gl_entries(self, gl_entries: list, inventory_account_map: dict | None) -> None:
|
||||||
|
from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import (
|
||||||
|
get_purchase_document_details,
|
||||||
|
)
|
||||||
|
from erpnext.stock.doctype.purchase_receipt.purchase_receipt import get_stock_value_difference
|
||||||
|
|
||||||
|
doc = self.doc
|
||||||
|
provisional_accounting_for_non_stock_items = cint(
|
||||||
|
frappe.db.get_value("Company", doc.company, "enable_provisional_accounting_for_non_stock_items")
|
||||||
|
)
|
||||||
|
|
||||||
|
exchange_rate_map, net_rate_map = get_purchase_document_details(doc)
|
||||||
|
stock_items = doc.get_stock_items()
|
||||||
|
warehouse_with_no_account = []
|
||||||
|
|
||||||
|
def validate_account(account_type):
|
||||||
|
frappe.throw(_("{0} account not found while submitting purchase receipt").format(account_type))
|
||||||
|
|
||||||
|
def make_item_asset_inward_gl_entry(item, stock_value_diff, stock_asset_account_name):
|
||||||
|
account_currency = get_account_currency(stock_asset_account_name)
|
||||||
|
if not stock_asset_account_name:
|
||||||
|
validate_account("Asset or warehouse account")
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=stock_asset_account_name,
|
||||||
|
cost_center=d.cost_center,
|
||||||
|
debit=stock_value_diff,
|
||||||
|
credit=0.0,
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=stock_asset_rbnb,
|
||||||
|
account_currency=account_currency,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
def make_stock_received_but_not_billed_entry(item):
|
||||||
|
if (
|
||||||
|
doc.get("is_return")
|
||||||
|
and item.return_qty_from_rejected_warehouse
|
||||||
|
and not frappe.db.get_single_value(
|
||||||
|
"Buying Settings", "set_valuation_rate_for_rejected_materials"
|
||||||
|
)
|
||||||
|
):
|
||||||
|
return 0.0
|
||||||
|
|
||||||
|
account = stock_asset_rbnb
|
||||||
|
if item.from_warehouse:
|
||||||
|
_inv_dict = doc.get_inventory_account_dict(item, inventory_account_map, "from_warehouse")
|
||||||
|
account = _inv_dict["account"]
|
||||||
|
|
||||||
|
account_currency = get_account_currency(account)
|
||||||
|
|
||||||
|
credit_amount = (
|
||||||
|
flt(item.base_net_amount, item.precision("base_net_amount"))
|
||||||
|
if account_currency == doc.company_currency
|
||||||
|
else flt(item.net_amount, item.precision("net_amount"))
|
||||||
|
)
|
||||||
|
|
||||||
|
outgoing_amount = item.base_net_amount
|
||||||
|
if doc.is_internal_transfer() and item.valuation_rate:
|
||||||
|
outgoing_amount = abs(get_stock_value_difference(doc.name, item.name, item.from_warehouse))
|
||||||
|
credit_amount = outgoing_amount
|
||||||
|
|
||||||
|
if item.get("rejected_qty") and frappe.db.get_single_value(
|
||||||
|
"Buying Settings", "set_valuation_rate_for_rejected_materials"
|
||||||
|
):
|
||||||
|
outgoing_amount += get_stock_value_difference(doc.name, item.name, item.rejected_warehouse)
|
||||||
|
credit_amount = outgoing_amount
|
||||||
|
|
||||||
|
if credit_amount:
|
||||||
|
if not account:
|
||||||
|
validate_account("Stock or Asset Received But Not Billed")
|
||||||
|
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=account,
|
||||||
|
cost_center=item.cost_center,
|
||||||
|
debit=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
|
||||||
|
credit=0.0,
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=stock_asset_account_name,
|
||||||
|
debit_in_account_currency=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
|
||||||
|
account_currency=account_currency,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
if d.get("purchase_invoice"):
|
||||||
|
if (
|
||||||
|
exchange_rate_map[item.purchase_invoice]
|
||||||
|
and doc.conversion_rate != exchange_rate_map[item.purchase_invoice]
|
||||||
|
and item.net_rate == net_rate_map[item.purchase_invoice_item]
|
||||||
|
):
|
||||||
|
discrepancy_caused_by_exchange_rate_difference = (item.qty * item.net_rate) * (
|
||||||
|
exchange_rate_map[item.purchase_invoice] - doc.conversion_rate
|
||||||
|
)
|
||||||
|
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=account,
|
||||||
|
cost_center=item.cost_center,
|
||||||
|
debit=0.0,
|
||||||
|
credit=discrepancy_caused_by_exchange_rate_difference,
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=doc.supplier,
|
||||||
|
debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
|
||||||
|
account_currency=account_currency,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=doc.get_company_default("exchange_gain_loss_account"),
|
||||||
|
cost_center=d.cost_center,
|
||||||
|
debit=discrepancy_caused_by_exchange_rate_difference,
|
||||||
|
credit=0.0,
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=doc.supplier,
|
||||||
|
debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
|
||||||
|
account_currency=account_currency,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
return outgoing_amount
|
||||||
|
|
||||||
|
def make_landed_cost_gl_entries(item):
|
||||||
|
if item.landed_cost_voucher_amount and landed_cost_entries:
|
||||||
|
if (item.item_code, item.name) in landed_cost_entries:
|
||||||
|
for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
|
||||||
|
account_currency = get_account_currency(account)
|
||||||
|
credit_amount = (
|
||||||
|
flt(amount["base_amount"])
|
||||||
|
if (amount["base_amount"] or account_currency != doc.company_currency)
|
||||||
|
else flt(amount["amount"])
|
||||||
|
)
|
||||||
|
|
||||||
|
if not account:
|
||||||
|
validate_account("Landed Cost Account")
|
||||||
|
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=account,
|
||||||
|
cost_center=item.cost_center,
|
||||||
|
debit=0.0,
|
||||||
|
credit=credit_amount,
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=stock_asset_account_name,
|
||||||
|
credit_in_account_currency=flt(amount["amount"]),
|
||||||
|
account_currency=account_currency,
|
||||||
|
project=item.project,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
def make_amount_difference_entry(item):
|
||||||
|
if item.amount_difference_with_purchase_invoice and stock_asset_rbnb:
|
||||||
|
account_currency = get_account_currency(stock_asset_rbnb)
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=stock_asset_rbnb,
|
||||||
|
cost_center=item.cost_center,
|
||||||
|
debit=0.0,
|
||||||
|
credit=flt(item.amount_difference_with_purchase_invoice),
|
||||||
|
remarks=_("Adjustment based on Purchase Invoice rate"),
|
||||||
|
against_account=stock_asset_account_name,
|
||||||
|
account_currency=account_currency,
|
||||||
|
project=item.project,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
def make_sub_contracting_gl_entries(item):
|
||||||
|
if flt(item.rm_supp_cost) and supplier_warehouse_account:
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=supplier_warehouse_account,
|
||||||
|
cost_center=item.cost_center,
|
||||||
|
debit=0.0,
|
||||||
|
credit=flt(item.rm_supp_cost),
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=stock_asset_account_name,
|
||||||
|
account_currency=supplier_warehouse_account_currency,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
def make_divisional_loss_gl_entry(item, outgoing_amount):
|
||||||
|
if item.is_fixed_asset:
|
||||||
|
return
|
||||||
|
|
||||||
|
valuation_amount_as_per_doc = (
|
||||||
|
flt(outgoing_amount, d.precision("base_net_amount"))
|
||||||
|
+ flt(item.landed_cost_voucher_amount)
|
||||||
|
+ flt(item.rm_supp_cost)
|
||||||
|
+ flt(item.item_tax_amount)
|
||||||
|
+ flt(item.amount_difference_with_purchase_invoice)
|
||||||
|
)
|
||||||
|
|
||||||
|
divisional_loss = flt(
|
||||||
|
valuation_amount_as_per_doc - flt(stock_value_diff), item.precision("base_net_amount")
|
||||||
|
)
|
||||||
|
|
||||||
|
if item.get("rejected_qty") and frappe.db.get_single_value(
|
||||||
|
"Buying Settings", "set_valuation_rate_for_rejected_materials"
|
||||||
|
):
|
||||||
|
rejected_item_cost = get_stock_value_difference(doc.name, item.name, item.rejected_warehouse)
|
||||||
|
divisional_loss -= rejected_item_cost
|
||||||
|
|
||||||
|
if divisional_loss:
|
||||||
|
loss_account = (
|
||||||
|
doc.get_company_default("default_expense_account", ignore_validation=True)
|
||||||
|
or stock_asset_rbnb
|
||||||
|
)
|
||||||
|
|
||||||
|
if doc.is_return and item.expense_account:
|
||||||
|
loss_account = item.expense_account
|
||||||
|
|
||||||
|
cost_center = item.cost_center or frappe.get_cached_value(
|
||||||
|
"Company", doc.company, "cost_center"
|
||||||
|
)
|
||||||
|
account_currency = get_account_currency(loss_account)
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=loss_account,
|
||||||
|
cost_center=cost_center,
|
||||||
|
debit=divisional_loss,
|
||||||
|
credit=0.0,
|
||||||
|
remarks=remarks,
|
||||||
|
against_account=stock_asset_account_name,
|
||||||
|
account_currency=account_currency,
|
||||||
|
project=item.project,
|
||||||
|
item=item,
|
||||||
|
)
|
||||||
|
|
||||||
|
for d in doc.get("items"):
|
||||||
|
remarks = doc.get("remarks") or _("Accounting Entry for {0}").format(
|
||||||
|
"Asset" if d.is_fixed_asset else "Stock"
|
||||||
|
)
|
||||||
|
|
||||||
|
if (
|
||||||
|
provisional_accounting_for_non_stock_items
|
||||||
|
and d.item_code not in stock_items
|
||||||
|
and flt(d.qty)
|
||||||
|
and d.get("provisional_expense_account")
|
||||||
|
and not d.is_fixed_asset
|
||||||
|
):
|
||||||
|
doc.add_provisional_gl_entry(
|
||||||
|
d, gl_entries, doc.posting_date, d.get("provisional_expense_account")
|
||||||
|
)
|
||||||
|
elif flt(d.qty) and (flt(d.valuation_rate) or doc.is_return):
|
||||||
|
if not (
|
||||||
|
(erpnext.is_perpetual_inventory_enabled(doc.company) and d.item_code in stock_items)
|
||||||
|
or (d.is_fixed_asset and not d.purchase_invoice)
|
||||||
|
):
|
||||||
|
continue
|
||||||
|
|
||||||
|
stock_asset_rbnb = (
|
||||||
|
doc.get_company_default("asset_received_but_not_billed")
|
||||||
|
if d.is_fixed_asset
|
||||||
|
else doc.get_company_default("stock_received_but_not_billed")
|
||||||
|
)
|
||||||
|
landed_cost_entries = doc.get_item_account_wise_lcv_entries()
|
||||||
|
if d.is_fixed_asset:
|
||||||
|
stock_asset_account_name = d.expense_account
|
||||||
|
stock_value_diff = (
|
||||||
|
flt(d.base_net_amount) + flt(d.item_tax_amount) + flt(d.landed_cost_voucher_amount)
|
||||||
|
)
|
||||||
|
elif inventory_account := doc.get_inventory_account_dict(d, inventory_account_map):
|
||||||
|
stock_value_diff = get_stock_value_difference(doc.name, d.name, d.warehouse)
|
||||||
|
stock_asset_account_name = inventory_account["account"]
|
||||||
|
|
||||||
|
supplier_warehouse_account = None
|
||||||
|
supplier_warehouse_account_currency = None
|
||||||
|
if doc.supplier_warehouse:
|
||||||
|
if _inv_dict := doc.get_inventory_account_dict(
|
||||||
|
d, inventory_account_map, "supplier_warehouse"
|
||||||
|
):
|
||||||
|
supplier_warehouse_account = _inv_dict["account"]
|
||||||
|
supplier_warehouse_account_currency = _inv_dict["account_currency"]
|
||||||
|
|
||||||
|
if (
|
||||||
|
flt(stock_value_diff) == flt(d.rm_supp_cost)
|
||||||
|
and supplier_warehouse_account
|
||||||
|
and stock_asset_account_name == supplier_warehouse_account
|
||||||
|
):
|
||||||
|
continue
|
||||||
|
|
||||||
|
if (flt(d.valuation_rate) or doc.is_return or d.is_fixed_asset) and flt(d.qty):
|
||||||
|
make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
|
||||||
|
outgoing_amount = make_stock_received_but_not_billed_entry(d)
|
||||||
|
make_landed_cost_gl_entries(d)
|
||||||
|
make_amount_difference_entry(d)
|
||||||
|
make_sub_contracting_gl_entries(d)
|
||||||
|
make_divisional_loss_gl_entry(d, outgoing_amount)
|
||||||
|
elif (d.warehouse and d.qty and d.warehouse not in warehouse_with_no_account) or (
|
||||||
|
not frappe.db.get_single_value("Buying Settings", "set_valuation_rate_for_rejected_materials")
|
||||||
|
and d.rejected_warehouse
|
||||||
|
and d.rejected_warehouse not in warehouse_with_no_account
|
||||||
|
):
|
||||||
|
warehouse_with_no_account.append(d.warehouse or d.rejected_warehouse)
|
||||||
|
|
||||||
|
if d.is_fixed_asset and d.landed_cost_voucher_amount:
|
||||||
|
doc.update_assets(d, d.valuation_rate)
|
||||||
|
|
||||||
|
if d.rejected_qty and frappe.db.get_single_value(
|
||||||
|
"Buying Settings", "set_valuation_rate_for_rejected_materials"
|
||||||
|
):
|
||||||
|
stock_asset_rbnb = (
|
||||||
|
doc.get_company_default("asset_received_but_not_billed")
|
||||||
|
if d.is_fixed_asset
|
||||||
|
else doc.get_company_default("stock_received_but_not_billed")
|
||||||
|
)
|
||||||
|
|
||||||
|
stock_value_diff = get_stock_value_difference(doc.name, d.name, d.rejected_warehouse)
|
||||||
|
_inv_dict = doc.get_inventory_account_dict(d, inventory_account_map, "rejected_warehouse")
|
||||||
|
stock_asset_account_name = _inv_dict["account"]
|
||||||
|
|
||||||
|
make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
|
||||||
|
if not d.qty:
|
||||||
|
make_stock_received_but_not_billed_entry(d)
|
||||||
|
|
||||||
|
if warehouse_with_no_account:
|
||||||
|
frappe.msgprint(
|
||||||
|
_("No accounting entries for the following warehouses")
|
||||||
|
+ ": \n"
|
||||||
|
+ "\n".join(warehouse_with_no_account)
|
||||||
|
)
|
||||||
|
|
||||||
|
def _make_tax_gl_entries(self, gl_entries: list, via_landed_cost_voucher: bool = False) -> None:
|
||||||
|
doc = self.doc
|
||||||
|
negative_expense_to_be_booked = sum([flt(d.item_tax_amount) for d in doc.get("items")])
|
||||||
|
valuation_tax = {}
|
||||||
|
for tax in doc.get("taxes"):
|
||||||
|
if tax.category in ("Valuation", "Valuation and Total") and flt(
|
||||||
|
tax.base_tax_amount_after_discount_amount
|
||||||
|
):
|
||||||
|
if 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
|
||||||
|
)
|
||||||
|
|
||||||
|
if negative_expense_to_be_booked and valuation_tax:
|
||||||
|
against_accounts = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0])
|
||||||
|
total_valuation_amount = sum(valuation_tax.values())
|
||||||
|
amount_including_divisional_loss = negative_expense_to_be_booked
|
||||||
|
i = 1
|
||||||
|
for tax in doc.get("taxes"):
|
||||||
|
if valuation_tax.get(tax.name):
|
||||||
|
account = tax.account_head
|
||||||
|
if i == len(valuation_tax):
|
||||||
|
applicable_amount = amount_including_divisional_loss
|
||||||
|
else:
|
||||||
|
applicable_amount = negative_expense_to_be_booked * (
|
||||||
|
valuation_tax[tax.name] / total_valuation_amount
|
||||||
|
)
|
||||||
|
amount_including_divisional_loss -= applicable_amount
|
||||||
|
|
||||||
|
doc.add_gl_entry(
|
||||||
|
gl_entries=gl_entries,
|
||||||
|
account=account,
|
||||||
|
cost_center=tax.cost_center,
|
||||||
|
debit=0.0,
|
||||||
|
credit=applicable_amount,
|
||||||
|
remarks=doc.remarks or _("Accounting Entry for Stock"),
|
||||||
|
against_account=against_accounts,
|
||||||
|
item=tax,
|
||||||
|
)
|
||||||
|
|
||||||
|
i += 1
|
||||||
Reference in New Issue
Block a user