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fix: inclusive tax amount not considered while setting LCV from purchase invoice
(cherry picked from commit 048ddfc265)
# Conflicts:
# erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
This commit is contained in:
Rohit Waghchaure
committed by
Mergify
Mergify
parent
46d5395148
commit
cba4c9f0ee
@@ -1250,7 +1250,7 @@ def get_billed_qty_amount_against_purchase_receipt(pr_doc):
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.on(parent_table.name == table.parent)
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.select(
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table.pr_detail,
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fn.Sum(table.amount * parent_table.conversion_rate).as_("amount"),
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fn.Sum(table.base_net_amount).as_("amount"),
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fn.Sum(table.qty).as_("qty"),
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)
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.where((table.pr_detail.isin(pr_names)) & (table.docstatus == 1))
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@@ -1296,7 +1296,7 @@ def get_billed_qty_amount_against_purchase_order(pr_doc):
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.select(
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table.po_detail,
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fn.Sum(table.qty).as_("qty"),
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fn.Sum(table.amount * parent_table.conversion_rate).as_("amount"),
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fn.Sum(table.base_net_amount).as_("amount"),
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)
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.where((table.po_detail.isin(po_names)) & (table.docstatus == 1) & (table.pr_detail.isnull()))
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.groupby(table.po_detail)
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@@ -5170,6 +5170,301 @@ class TestPurchaseReceipt(FrappeTestCase):
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"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", original_value
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)
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<<<<<<< HEAD
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=======
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def test_purchase_receipt_gl_entries_for_asset_item(self):
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from erpnext.assets.doctype.asset.test_asset import create_fixed_asset_item
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# Create a Company without Stock Accounts Linked.
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company = frappe.get_doc(
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{
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"doctype": "Company",
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"company_name": "Asset Company",
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"country": "India",
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"default_currency": "INR",
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}
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).insert()
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stock_accounts = (
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company.default_inventory_account,
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company.stock_adjustment_account,
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company.stock_received_but_not_billed,
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)
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company.update(
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{"stock_in_hand_account": "", "stock_adjustment_account": "", "stock_received_but_not_billed": ""}
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).save()
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for account in stock_accounts:
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frappe.db.delete("Account", account)
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asset_category = create_asset_category_for_pr_test()
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asset_item = create_fixed_asset_item(
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item_code="Test Fixed Asset Item for PR GL Test", asset_category=asset_category.name
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)
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arnb_account = frappe.db.get_value("Company", company.name, "asset_received_but_not_billed")
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# Purchase Receipt should be able to create even without any stock accounts linked to company
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pr = make_purchase_receipt(
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item_code=asset_item.name, warehouse="Stores - AC", qty=1, rate=10000, company=company.name
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)
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gl_entries = get_gl_entries("Purchase Receipt", pr.name)
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self.assertTrue(gl_entries)
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gl_accounts = [d.account for d in gl_entries]
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# The fixed asset account set on the item row must be debited
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asset_expense_account = pr.items[0].expense_account
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self.assertIn(asset_expense_account, gl_accounts)
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# Asset Received But Not Billed must be credited
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self.assertIn(arnb_account, gl_accounts)
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# No Stock-type account should appear — the inventory account map is not
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# needed and must not be consulted for an asset-only receipt
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for entry in gl_entries:
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account_type = frappe.db.get_value("Account", entry.account, "account_type")
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self.assertNotEqual(account_type, "Stock")
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pr.cancel()
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def test_purchase_receipt_gl_entries_with_mixed_asset_and_stock_items(self):
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from erpnext.assets.doctype.asset.test_asset import create_fixed_asset_item
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company = frappe.get_doc(
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{
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"doctype": "Company",
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"company_name": "Asset Company",
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"country": "India",
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"default_currency": "INR",
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}
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).insert()
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asset_category = create_asset_category_for_pr_test()
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asset_item = create_fixed_asset_item(
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item_code="Test Fixed Asset Item for PR GL Test", asset_category=asset_category.name
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)
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arnb_account = frappe.db.get_value("Company", company.name, "asset_received_but_not_billed")
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pr = make_purchase_receipt(
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item_code=asset_item.name,
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qty=1,
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rate=10000,
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warehouse="Stores - AC",
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do_not_save=True,
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company=company.name,
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)
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pr.append(
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"items",
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{
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"item_code": "_Test Item",
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"warehouse": "Stores - AC",
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"qty": 5,
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"received_qty": 5,
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"rejected_qty": 0,
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"rate": 50,
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"uom": "_Test UOM",
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"stock_uom": "_Test UOM",
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"conversion_factor": 1.0,
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"cost_center": frappe.get_cached_value("Company", pr.company, "cost_center"),
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},
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)
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pr.insert()
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pr.submit()
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gl_entries = get_gl_entries("Purchase Receipt", pr.name)
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self.assertTrue(gl_entries)
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gl_accounts = [d.account for d in gl_entries]
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self.assertIn(arnb_account, gl_accounts)
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# The fixed asset account set on the item row must be debited
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asset_expense_account = pr.items[0].expense_account
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self.assertIn(asset_expense_account, gl_accounts)
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# Asset Received But Not Billed must be credited
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self.assertIn(asset_category.accounts[0].fixed_asset_account, gl_accounts)
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# Stock Accounts should be used for Stock Items
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self.assertIn(company.stock_received_but_not_billed, gl_accounts)
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self.assertIn(company.default_inventory_account, gl_accounts)
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pr.cancel()
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@ERPNextTestSuite.change_settings(
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"Buying Settings", {"set_landed_cost_based_on_purchase_invoice_rate": 1, "maintain_same_rate": 0}
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)
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def test_srbnb_with_inclusive_tax_and_rate_change_in_pi(self):
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"""
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When 'Set Landed Cost Based on PI Rate' is enabled and PI has an inclusive tax:
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- PR: qty=2, rate=1000 INR → base_net_amount=2000
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- PI: rate changed to 2000, 5% tax included in basic rate
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→ PI base_net_amount = 2 * 2000 / 1.05 ≈ 3809.52
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The system must use PI's base_net_amount (not amount=4000) so that
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SRBNB credit on PR = 3809.52, not 4000.
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"""
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company = "_Test Company with perpetual inventory"
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warehouse = "Stores - TCP1"
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cost_center = "Main - TCP1"
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item_code = make_item(
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"Test Item for SRBNB Inclusive Tax Rate Change",
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{"is_stock_item": 1},
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).name
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pr = make_purchase_receipt(
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item_code=item_code,
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qty=2,
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rate=1000,
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company=company,
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warehouse=warehouse,
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cost_center=cost_center,
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)
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pi = make_purchase_invoice(pr.name)
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pi.items[0].rate = 2000
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pi.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - TCP1",
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"category": "Total",
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"add_deduct_tax": "Add",
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"included_in_print_rate": 1,
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"rate": 5,
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"description": "Test Inclusive Tax",
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"cost_center": cost_center,
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},
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)
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pi.save()
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pi.submit()
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pr.reload()
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# PI base_net_amount = qty * (rate / (1 + tax_rate/100)) = 2 * (2000 / 1.05)
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pi_base_net_amount = flt(2 * 2000 / 1.05, 2)
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pr_base_net_amount = flt(pr.items[0].amount, 2) # 2 * 1000 = 2000
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expected_diff = flt(pi_base_net_amount - pr_base_net_amount, 2)
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self.assertAlmostEqual(pr.items[0].amount_difference_with_purchase_invoice, expected_diff, places=2)
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# Total SRBNB credit = PR base_net_amount + amount_difference = PI base_net_amount
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srbnb_account = "Stock Received But Not Billed - TCP1"
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gl_entries = get_gl_entries("Purchase Receipt", pr.name, skip_cancelled=True)
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srbnb_credit = sum(flt(row.credit) for row in gl_entries if row.account == srbnb_account)
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self.assertAlmostEqual(srbnb_credit, pi_base_net_amount, places=2)
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@ERPNextTestSuite.change_settings(
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"Buying Settings", {"set_landed_cost_based_on_purchase_invoice_rate": 1, "maintain_same_rate": 0}
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)
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def test_srbnb_with_inclusive_tax_and_exchange_rate_change_in_pi(self):
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"""
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When 'Set Landed Cost Based on PI Rate' is enabled, PI has an inclusive tax, and only
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the exchange rate changes on the PI (rate stays the same):
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- PR: qty=2, rate=100 USD, conversion_rate=70 → base_net_amount=14000 INR
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- PI: same rate=100 USD, conversion_rate changed to 90, 5% tax included in basic rate
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→ PI base_net_amount = 2 * (100 / 1.05) * 90 ≈ 17142.86 INR
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The system must use PI's base_net_amount (not amount = 2*100*90 = 18000) so that
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SRBNB credit on PR = 17142.86, not 18000.
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"""
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from erpnext.accounts.doctype.account.test_account import create_account
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company = "_Test Company with perpetual inventory"
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warehouse = "Stores - TCP1"
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cost_center = "Main - TCP1"
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party_account = create_account(
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account_name="USD Payable For SRBNB Exchange Rate Test",
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parent_account="Accounts Payable - TCP1",
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account_type="Payable",
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company=company,
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account_currency="USD",
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)
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supplier = create_supplier(
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supplier_name="_Test USD Supplier for SRBNB Exchange Rate",
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default_currency="USD",
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party_account=party_account,
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).name
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item_code = make_item(
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"Test Item for SRBNB Inclusive Tax Exchange Rate Change",
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{"is_stock_item": 1},
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).name
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pr = make_purchase_receipt(
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item_code=item_code,
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qty=2,
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rate=100,
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currency="USD",
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conversion_rate=70,
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company=company,
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warehouse=warehouse,
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supplier=supplier,
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)
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pi = make_purchase_invoice(pr.name)
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pi.conversion_rate = 90
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pi.append(
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"taxes",
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{
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"charge_type": "On Net Total",
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"account_head": "_Test Account VAT - TCP1",
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"category": "Total",
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"add_deduct_tax": "Add",
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"included_in_print_rate": 1,
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"rate": 5,
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"description": "Test Inclusive Tax",
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"cost_center": cost_center,
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},
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)
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pi.save()
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pi.submit()
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pr.reload()
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# PI base_net_amount = qty * (rate / (1 + tax_rate/100)) * new_conversion_rate
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# = 2 * (100 / 1.05) * 90 ≈ 17142.86 INR
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# PR base_net_amount = qty * rate * pr_conversion_rate = 2 * 100 * 70 = 14000 INR
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tax_amount_pr = (200 - flt(200 / 1.05, 2)) * 90
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pi_base_net_amount = flt(2 * 100 * 90) - flt(tax_amount_pr)
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pr_base_net_amount = flt(2 * 100 * 70)
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expected_diff = flt(pi_base_net_amount - pr_base_net_amount)
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self.assertAlmostEqual(pr.items[0].amount_difference_with_purchase_invoice, expected_diff, places=2)
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# Total SRBNB credit = PR base_net_amount + amount_difference = PI base_net_amount
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srbnb_account = "Stock Received But Not Billed - TCP1"
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gl_entries = get_gl_entries("Purchase Receipt", pr.name, skip_cancelled=True)
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srbnb_credit = sum(flt(row.credit) for row in gl_entries if row.account == srbnb_account)
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self.assertAlmostEqual(srbnb_credit, pi_base_net_amount, places=2)
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def create_asset_category_for_pr_test():
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category_name = "Test Asset Category for PR"
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asset_category = frappe.get_doc(
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{
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"doctype": "Asset Category",
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"asset_category_name": category_name,
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"enable_cwip_accounting": 0,
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"depreciation_method": "Straight Line",
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"total_number_of_depreciations": 12,
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"frequency_of_depreciation": 1,
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"accounts": [
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{
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"company_name": "Asset Company",
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"fixed_asset_account": "Electronic Equipment - AC",
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}
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],
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}
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).insert()
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return asset_category
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>>>>>>> 048ddfc265 (fix: inclusive tax amount not considered while setting LCV from purchase invoice)
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def prepare_data_for_internal_transfer():
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from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier
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