diff --git a/erpnext/accounts/gl_snapshots/pr_basic.json b/erpnext/accounts/gl_snapshots/pr_basic.json
new file mode 100644
index 00000000000..8a7f7d0824d
--- /dev/null
+++ b/erpnext/accounts/gl_snapshots/pr_basic.json
@@ -0,0 +1,30 @@
+[
+	{
+		"account": "Stock In Hand - TCP1",
+		"account_currency": "INR",
+		"against": "Stock Received But Not Billed - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 0.0,
+		"credit_in_account_currency": 0.0,
+		"debit": 500.0,
+		"debit_in_account_currency": 500.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	},
+	{
+		"account": "Stock Received But Not Billed - TCP1",
+		"account_currency": "INR",
+		"against": "Stock In Hand - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 500.0,
+		"credit_in_account_currency": 500.0,
+		"debit": 0.0,
+		"debit_in_account_currency": 0.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	}
+]
diff --git a/erpnext/accounts/gl_snapshots/pr_return.json b/erpnext/accounts/gl_snapshots/pr_return.json
new file mode 100644
index 00000000000..32715c31173
--- /dev/null
+++ b/erpnext/accounts/gl_snapshots/pr_return.json
@@ -0,0 +1,30 @@
+[
+	{
+		"account": "Stock In Hand - TCP1",
+		"account_currency": "INR",
+		"against": "Stock Received But Not Billed - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 500.0,
+		"credit_in_account_currency": 500.0,
+		"debit": 0.0,
+		"debit_in_account_currency": 0.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	},
+	{
+		"account": "Stock Received But Not Billed - TCP1",
+		"account_currency": "INR",
+		"against": "Stock In Hand - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 0.0,
+		"credit_in_account_currency": 0.0,
+		"debit": 500.0,
+		"debit_in_account_currency": 500.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	}
+]
diff --git a/erpnext/accounts/gl_snapshots/pr_with_taxes.json b/erpnext/accounts/gl_snapshots/pr_with_taxes.json
new file mode 100644
index 00000000000..38ed6a59549
--- /dev/null
+++ b/erpnext/accounts/gl_snapshots/pr_with_taxes.json
@@ -0,0 +1,58 @@
+[
+	{
+		"account": "Stock In Hand - TCP1",
+		"account_currency": "INR",
+		"against": "Stock Received But Not Billed - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 0.0,
+		"credit_in_account_currency": 0.0,
+		"debit": 750.0,
+		"debit_in_account_currency": 750.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	},
+	{
+		"account": "Stock Received But Not Billed - TCP1",
+		"account_currency": "INR",
+		"against": "Stock In Hand - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 500.0,
+		"credit_in_account_currency": 500.0,
+		"debit": 0.0,
+		"debit_in_account_currency": 0.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	},
+	{
+		"account": "_Test Account Customs Duty - TCP1",
+		"account_currency": "INR",
+		"against": "Stock In Hand - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 150.0,
+		"credit_in_account_currency": 150.0,
+		"debit": 0.0,
+		"debit_in_account_currency": 0.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	},
+	{
+		"account": "_Test Account Shipping Charges - TCP1",
+		"account_currency": "INR",
+		"against": "Stock In Hand - TCP1",
+		"cost_center": "Main - TCP1",
+		"credit": 100.0,
+		"credit_in_account_currency": 100.0,
+		"debit": 0.0,
+		"debit_in_account_currency": 0.0,
+		"is_opening": "No",
+		"party": null,
+		"party_type": null,
+		"posting_date": "2024-01-15"
+	}
+]
diff --git a/erpnext/accounts/gl_snapshots/se_material_issue.json b/erpnext/accounts/gl_snapshots/se_material_issue.json
index b177281c902..705b5255ee3 100644
--- a/erpnext/accounts/gl_snapshots/se_material_issue.json
+++ b/erpnext/accounts/gl_snapshots/se_material_issue.json
@@ -6,8 +6,8 @@
 		"cost_center": "Main - TCP1",
 		"credit": 0.0,
 		"credit_in_account_currency": 0.0,
-		"debit": 500.0,
-		"debit_in_account_currency": 500.0,
+		"debit": 750.0,
+		"debit_in_account_currency": 750.0,
 		"is_opening": "No",
 		"party": null,
 		"party_type": null,
@@ -18,8 +18,8 @@
 		"account_currency": "INR",
 		"against": "Stock Adjustment - TCP1",
 		"cost_center": "Main - TCP1",
-		"credit": 500.0,
-		"credit_in_account_currency": 500.0,
+		"credit": 750.0,
+		"credit_in_account_currency": 750.0,
 		"debit": 0.0,
 		"debit_in_account_currency": 0.0,
 		"is_opening": "No",
diff --git a/erpnext/accounts/test_gl_characterization.py b/erpnext/accounts/test_gl_characterization.py
index 8ada6082db9..4cfc9a7f803 100644
--- a/erpnext/accounts/test_gl_characterization.py
+++ b/erpnext/accounts/test_gl_characterization.py
@@ -26,6 +26,7 @@ from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make
 from erpnext.accounts.doctype.sales_invoice.sales_invoice import make_sales_return
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.accounts.gl_snapshot import assert_gl_snapshot
+from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import make_purchase_receipt
 from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
 
 POSTING_DATE = "2024-01-15"
@@ -441,6 +442,44 @@ class TestGLCharacterization(IntegrationTestCase):
 		sr.submit()
 		assert_gl_snapshot(self, "sr_basic", "Stock Reconciliation", sr.name)
 
+	def test_pr_basic(self):
+		pr = make_purchase_receipt(
+			company=DN_COMPANY,
+			warehouse=DN_WAREHOUSE,
+			posting_date=POSTING_DATE,
+			qty=5,
+			rate=100,
+		)
+		assert_gl_snapshot(self, "pr_basic", "Purchase Receipt", pr.name)
+
+	def test_pr_with_taxes(self):
+		pr = make_purchase_receipt(
+			company=DN_COMPANY,
+			warehouse=DN_WAREHOUSE,
+			posting_date=POSTING_DATE,
+			qty=5,
+			rate=100,
+			get_taxes_and_charges=True,
+		)
+		assert_gl_snapshot(self, "pr_with_taxes", "Purchase Receipt", pr.name)
+
+	def test_pr_return(self):
+		original = make_purchase_receipt(
+			company=DN_COMPANY,
+			warehouse=DN_WAREHOUSE,
+			posting_date=POSTING_DATE,
+			qty=5,
+			rate=100,
+		)
+		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import make_purchase_return
+
+		ret = make_purchase_return(original.name)
+		ret.posting_date = POSTING_DATE
+		ret.set_posting_time = 1
+		ret.insert()
+		ret.submit()
+		assert_gl_snapshot(self, "pr_return", "Purchase Receipt", ret.name)
+
 
 def _make_dated_delivery_note(**args) -> frappe.Document:
 	"""Minimal Delivery Note on a fixed posting date using the perpetual-inventory