diff --git a/erpnext/patches.txt b/erpnext/patches.txt
index 2eab5d3fa65..64b5085cf34 100644
--- a/erpnext/patches.txt
+++ b/erpnext/patches.txt
@@ -425,4 +425,5 @@ erpnext.patches.v15_0.rename_pos_closing_entry_fields #2025-06-13
 erpnext.patches.v15_0.update_pegged_currencies
 erpnext.patches.v15_0.set_status_cancelled_on_cancelled_pos_opening_entry_and_pos_closing_entry
 erpnext.patches.v15_0.set_company_on_pos_inv_merge_log
-erpnext.patches.v15_0.rename_price_list_to_buying_price_list
\ No newline at end of file
+erpnext.patches.v15_0.rename_price_list_to_buying_price_list
+erpnext.patches.v15_0.repost_gl_entries_with_no_account_subcontracting
\ No newline at end of file
diff --git a/erpnext/patches/v15_0/erpnext.patches.v15_0.repost_gl_entries_with_no_account_subcontracting.py b/erpnext/patches/v15_0/erpnext.patches.v15_0.repost_gl_entries_with_no_account_subcontracting.py
new file mode 100644
index 00000000000..867702ae546
--- /dev/null
+++ b/erpnext/patches/v15_0/erpnext.patches.v15_0.repost_gl_entries_with_no_account_subcontracting.py
@@ -0,0 +1,24 @@
+import frappe
+
+
+def execute():
+	docs = frappe.get_all(
+		"GL Entry",
+		filters={"voucher_type": "Subcontracting Receipt", "account": ["is", "not set"], "is_cancelled": 0},
+		pluck="voucher_no",
+	)
+	for doc in docs:
+		doc = frappe.get_doc("Subcontracting Receipt", doc)
+		for item in doc.supplied_items:
+			if not item.expense_account:
+				account = frappe.get_value(
+					"Subcontracting Receipt Item", item.reference_name, "expense_account"
+				)
+				item.db_set("expense_account", account)
+				repost_doc = frappe.new_doc("Repost Item Valuation")
+				repost_doc.voucher_type = "Subcontracting Receipt"
+				repost_doc.voucher_no = doc.name
+				repost_doc.based_on = "Transaction"
+				repost_doc.company = doc.company
+				repost_doc.save()
+				repost_doc.submit()