refactor(accounts): extract get_gl_dict and add_gl_entry into gl_entry_builder.py

Move the get_gl_dict/add_gl_entry logic from AccountsController/StockController
into free functions in accounts/services/gl_entry_builder.py with doc as first arg.
BaseGLComposer gains get_gl_dict and add_gl_entry methods that delegate to the free
functions — GL composers now call self.get_gl_dict/self.add_gl_entry directly
without going through the doc. AccountsController and StockController keep thin
shims for backward compatibility with unrefactored callers.

Also move update_gl_dict_with_regional_fields and update_gl_dict_with_app_based_fields
to gl_entry_builder.py, re-exporting them from accounts_controller.py to avoid a
circular import.

erpnext/accounts/doctype/journal_entry/services/gl_composer.py

@@ -14,7 +14,7 @@ class JournalEntryGLComposer(BaseGLComposer):
 
 	A Journal Entry already carries its ledger rows in the ``accounts`` child
 	table, so composing is a straight projection of those rows into GL dicts
-	via ``self.doc.get_gl_dict``. The transaction currency/rate are resolved
+	via ``self.get_gl_dict``. The transaction currency/rate are resolved
 	from the first foreign-currency row (mirroring the former build_gl_map).
 	"""
 
@@ -95,7 +95,7 @@ class JournalEntryGLComposer(BaseGLComposer):
 					frappe.flags.party_not_required = True
 
 				gl_map.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						row,
 						item=d,
 					)

erpnext/accounts/doctype/payment_entry/services/gl_composer.py

@@ -49,7 +49,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 
 		party_account_type = frappe.db.get_value("Party Type", doc.party_type, "account_type")
 
-		party_gl_dict = doc.get_gl_dict(
+		party_gl_dict = self.get_gl_dict(
 			{
 				"account": doc.party_account,
 				"party_type": doc.party_type,
@@ -84,7 +84,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 				dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"
 
 			gle.update(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.party_account,
 						"party_type": doc.party_type,
@@ -137,7 +137,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 			gle = party_gl_dict.copy()
 
 			gle.update(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.party_account,
 						"party_type": doc.party_type,
@@ -167,7 +167,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 		doc = self.doc
 		if doc.payment_type in ("Pay", "Internal Transfer"):
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.paid_from,
 						"account_currency": doc.paid_from_account_currency,
@@ -185,7 +185,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 			)
 		if doc.payment_type in ("Receive", "Internal Transfer"):
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.paid_to,
 						"account_currency": doc.paid_to_account_currency,
@@ -222,7 +222,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 			base_tax_amount = d.base_tax_amount
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": d.account_head,
 						"against": against,
@@ -249,7 +249,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 					base_tax_amount = flt((tax_amount / exchange_rate), doc.precision("paid_amount"))
 
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": payment_account,
 							"against": against,
@@ -278,7 +278,7 @@ class PaymentEntryGLComposer(BaseGLComposer):
 				frappe.throw(_("Currency for {0} must be {1}").format(d.account, doc.company_currency))
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": d.account,
 						"account_currency": account_currency,

erpnext/accounts/doctype/purchase_invoice/services/gl_composer.py

@@ -94,7 +94,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 		}
 		if remarks:
 			gl["remarks"] = remarks
-		gl_entries.append(doc.get_gl_dict(gl, doc.party_account_currency, item=doc))
+		gl_entries.append(self.get_gl_dict(gl, doc.party_account_currency, item=doc))
 
 	def make_item_gl_entries(self, gl_entries):
 		from erpnext.accounts.doctype.purchase_invoice.purchase_invoice import (
@@ -163,7 +163,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 						)
 
 						gl_entries.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": _inv_dict["account"],
 									"against": _inv_dict_from_warehouse["account"],
@@ -184,7 +184,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 
 						# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
 						gl_entries.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": _inv_dict_from_warehouse["account"],
 									"against": _inv_dict["account"],
@@ -201,7 +201,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 
 						if not doc.is_internal_transfer():
 							gl_entries.append(
-								doc.get_gl_dict(
+								self.get_gl_dict(
 									{
 										"account": item.expense_account,
 										"against": doc.supplier,
@@ -219,7 +219,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 					else:
 						if not doc.is_internal_transfer():
 							gl_entries.append(
-								doc.get_gl_dict(
+								self.get_gl_dict(
 									{
 										"account": item.expense_account,
 										"against": doc.supplier,
@@ -244,7 +244,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 								(item.item_code, item.name)
 							].items():
 								gl_entries.append(
-									doc.get_gl_dict(
+									self.get_gl_dict(
 										{
 											"account": account,
 											"against": item.expense_account,
@@ -270,7 +270,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 								_("Please set account in Warehouse {0}").format(doc.supplier_warehouse)
 							)
 						gl_entries.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": supplier_inventory_account,
 									"against": item.expense_account,
@@ -299,7 +299,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 
 					if not doc.is_internal_transfer():
 						gl_entries.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": expense_account,
 									"against": doc.supplier,
@@ -330,7 +330,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 								) * (exchange_rate_map[item.purchase_receipt] - doc.conversion_rate)
 
 								gl_entries.append(
-									doc.get_gl_dict(
+									self.get_gl_dict(
 										{
 											"account": expense_account,
 											"against": doc.supplier,
@@ -343,7 +343,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 									)
 								)
 								gl_entries.append(
-									doc.get_gl_dict(
+									self.get_gl_dict(
 										{
 											"account": doc.get_company_default("exchange_gain_loss_account"),
 											"against": doc.supplier,
@@ -378,7 +378,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 
 					if not negative_expense_booked_in_pr:
 						gl_entries.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": doc.stock_received_but_not_billed,
 									"against": doc.supplier,
@@ -505,7 +505,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 				stock_adjustment_amt = stock_amount - warehouse_debit_amount
 
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": cost_of_goods_sold_account,
 							"against": item.expense_account,
@@ -531,7 +531,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			stock_adjustment_amt = warehouse_debit_amount - stock_amount
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": cost_of_goods_sold_account,
 						"against": item.expense_account,
@@ -560,7 +560,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 				account_currency = get_account_currency(tax.account_head)
 				dr_or_cr = "debit" if tax.add_deduct_tax == "Add" else "credit"
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": tax.account_head,
 							"against": doc.supplier,
@@ -606,7 +606,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 						amount_including_divisional_loss -= applicable_amount
 
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": tax.account_head,
 								"cost_center": tax.cost_center,
@@ -627,7 +627,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			for tax in doc.get("taxes"):
 				if valuation_tax.get(tax.name):
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": tax.account_head,
 								"cost_center": tax.cost_center,
@@ -648,7 +648,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 		if doc.is_internal_transfer() and flt(doc.base_total_taxes_and_charges):
 			account_currency = get_account_currency(doc.unrealized_profit_loss_account)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.unrealized_profit_loss_account,
 						"against": doc.supplier,
@@ -691,7 +691,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			bank_account_currency = get_account_currency(doc.cash_bank_account)
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.credit_to,
 						"party_type": "Supplier",
@@ -715,7 +715,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			)
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.cash_bank_account,
 						"against": doc.supplier,
@@ -737,7 +737,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			write_off_account_currency = get_account_currency(doc.write_off_account)
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.credit_to,
 						"party_type": "Supplier",
@@ -760,7 +760,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 				)
 			)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.write_off_account,
 						"against": doc.supplier,
@@ -802,7 +802,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 					round_off_account = round_off_for_opening
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": round_off_account,
 						"against": doc.supplier,

erpnext/accounts/doctype/sales_invoice/services/gl_composer.py

@@ -110,7 +110,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 			item_account_currency = get_account_currency(item.expense_account)
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": dn_expense_account,
 						"against": item.expense_account,
@@ -123,7 +123,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				)
 			)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": item.expense_account,
 						"against": dn_expense_account,
@@ -157,7 +157,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 
 			# Did not use base_grand_total to book rounding loss gle
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.debit_to,
 						"party_type": "Customer",
@@ -191,7 +191,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 			if flt(tax.base_tax_amount_after_discount_amount):
 				account_currency = get_account_currency(tax.account_head)
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": tax.account_head,
 							"against": doc.customer,
@@ -216,7 +216,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		if doc.is_internal_transfer() and flt(doc.base_total_taxes_and_charges):
 			account_currency = get_account_currency(doc.unrealized_profit_loss_account)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.unrealized_profit_loss_account,
 						"against": doc.customer,
@@ -262,7 +262,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 
 					account_currency = get_account_currency(income_account)
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": income_account,
 								"against": doc.customer,
@@ -310,13 +310,13 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 
 		for gle in fixed_asset_gl_entries:
 			gle["against"] = doc.customer
-			gl_entries.append(doc.get_gl_dict(gle, item=item))
+			gl_entries.append(self.get_gl_dict(gle, item=item))
 
 	def make_loyalty_point_redemption_gle(self, gl_entries):
 		doc = self.doc
 		if cint(doc.redeem_loyalty_points and doc.loyalty_points and not doc.is_consolidated):
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.debit_to,
 						"party_type": "Customer",
@@ -334,7 +334,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				)
 			)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.loyalty_redemption_account,
 						"cost_center": doc.cost_center or doc.loyalty_redemption_cost_center,
@@ -365,7 +365,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				if payment_mode.base_amount:
 					# POS, make payment entries
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": doc.debit_to,
 								"party_type": "Customer",
@@ -387,7 +387,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 
 					payment_mode_account_currency = get_account_currency(payment_mode.account)
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": payment_mode.account,
 								"against": doc.customer,
@@ -415,7 +415,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 			frappe.throw(_("Please set Account for Change Amount"), title=_("Mandatory Field"))
 
 		return [
-			doc.get_gl_dict(
+			self.get_gl_dict(
 				{
 					"account": doc.debit_to,
 					"party_type": "Customer",
@@ -436,7 +436,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				doc.party_account_currency,
 				item=doc,
 			),
-			doc.get_gl_dict(
+			self.get_gl_dict(
 				{
 					"account": doc.account_for_change_amount,
 					"against": doc.customer,
@@ -460,7 +460,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 			default_cost_center = frappe.get_cached_value("Company", doc.company, "cost_center")
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.debit_to,
 						"party_type": "Customer",
@@ -485,7 +485,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				)
 			)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": doc.write_off_account,
 						"against": doc.customer,
@@ -536,7 +536,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 					round_off_account = round_off_for_opening
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": round_off_account,
 						"against": doc.customer,

erpnext/accounts/services/base_gl_composer.py

@@ -10,6 +10,8 @@ modelled as a class holding the document being composed. Subclasses implement
 ``compose`` to return the voucher-specific list of GL entries.
 """
 
+from erpnext.accounts.services.gl_entry_builder import add_gl_entry, get_gl_dict
+
 
 class BaseGLComposer:
 	def __init__(self, doc):
@@ -17,3 +19,41 @@ class BaseGLComposer:
 
 	def compose(self):
 		raise NotImplementedError
+
+	def get_gl_dict(self, args: dict, account_currency: str | None = None, item=None) -> dict:
+		return get_gl_dict(self.doc, args, account_currency, item)
+
+	def add_gl_entry(
+		self,
+		gl_entries: list,
+		account: str,
+		cost_center: str,
+		debit: float,
+		credit: float,
+		remarks: str,
+		against_account: str,
+		debit_in_account_currency: float | None = None,
+		credit_in_account_currency: float | None = None,
+		account_currency: str | None = None,
+		project: str | None = None,
+		voucher_detail_no: str | None = None,
+		item=None,
+		posting_date=None,
+	) -> None:
+		add_gl_entry(
+			self.doc,
+			gl_entries,
+			account,
+			cost_center,
+			debit,
+			credit,
+			remarks,
+			against_account,
+			debit_in_account_currency,
+			credit_in_account_currency,
+			account_currency,
+			project,
+			voucher_detail_no,
+			item,
+			posting_date,
+		)

erpnext/accounts/services/gl_entry_builder.py

@@ -0,0 +1,223 @@
+# Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors
+# License: GNU General Public License v3. See license.txt
+
+"""Free functions for building GL entry dicts.
+
+These are the implementations behind ``AccountsController.get_gl_dict`` and
+``StockController.add_gl_entry``.  Extracting them as free functions (with
+``doc`` as the first argument) allows ``BaseGLComposer`` to delegate to them
+directly — without requiring every composing doctype to inherit from
+``AccountsController``.
+
+``AccountsController`` and ``StockController`` keep thin shims that call these
+functions so that existing code continues to work unchanged.
+"""
+
+import frappe
+from frappe import _
+from frappe.utils import flt, formatdate
+
+import erpnext
+from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import get_accounting_dimensions
+from erpnext.accounts.services.taxes import set_balance_in_account_currency
+from erpnext.accounts.utils import get_account_currency, get_fiscal_years
+from erpnext.utilities.regional import temporary_flag
+
+
+def get_gl_dict(doc, args: dict, account_currency: str | None = None, item=None) -> dict:
+	"""Build a GL entry dict populated with doc-level fields."""
+	posting_date = args.get("posting_date") or doc.get("posting_date")
+	fiscal_years = get_fiscal_years(posting_date, company=doc.company)
+	if len(fiscal_years) > 1:
+		frappe.throw(
+			_("Multiple fiscal years exist for the date {0}. Please set company in Fiscal Year").format(
+				formatdate(posting_date)
+			)
+		)
+	else:
+		fiscal_year = fiscal_years[0][0]
+
+	gl_dict = frappe._dict(
+		{
+			"company": doc.company,
+			"posting_date": posting_date,
+			"fiscal_year": fiscal_year,
+			"voucher_type": doc.doctype,
+			"voucher_no": doc.name,
+			"remarks": doc.get("remarks") or doc.get("remark"),
+			"debit": 0,
+			"credit": 0,
+			"debit_in_account_currency": 0,
+			"credit_in_account_currency": 0,
+			"is_opening": doc.get("is_opening") or "No",
+			"party_type": None,
+			"party": None,
+			"project": doc.get("project"),
+			"post_net_value": args.get("post_net_value"),
+			"voucher_detail_no": args.get("voucher_detail_no"),
+			"voucher_subtype": get_voucher_subtype(doc),
+		}
+	)
+
+	with temporary_flag("company", doc.company):
+		update_gl_dict_with_regional_fields(doc, gl_dict)
+
+	update_gl_dict_with_app_based_fields(doc, gl_dict)
+
+	accounting_dimensions = get_accounting_dimensions()
+	dimension_dict = frappe._dict()
+	for dimension in accounting_dimensions:
+		dimension_dict[dimension] = doc.get(dimension)
+		if item and item.get(dimension):
+			dimension_dict[dimension] = item.get(dimension)
+
+	gl_dict.update(dimension_dict)
+	gl_dict.update(args)
+
+	if not account_currency:
+		account_currency = get_account_currency(gl_dict.account)
+
+	if gl_dict.account and doc.doctype not in [
+		"Journal Entry",
+		"Period Closing Voucher",
+		"Payment Entry",
+		"Purchase Receipt",
+		"Purchase Invoice",
+		"Stock Entry",
+	]:
+		validate_account_currency(doc, gl_dict.account, account_currency)
+
+	if gl_dict.account and doc.doctype not in [
+		"Journal Entry",
+		"Period Closing Voucher",
+		"Payment Entry",
+	]:
+		set_balance_in_account_currency(
+			gl_dict,
+			account_currency,
+			args.get("transaction_exchange_rate") or doc.get("conversion_rate"),
+			doc.company_currency,
+		)
+
+	if doc.doctype not in ["Purchase Invoice", "Sales Invoice", "Journal Entry", "Payment Entry"]:
+		gl_dict.update(
+			{
+				"transaction_currency": doc.get("currency") or doc.company_currency,
+				"transaction_exchange_rate": args.get("transaction_exchange_rate")
+				or doc.get("conversion_rate", 1),
+				"debit_in_transaction_currency": get_value_in_transaction_currency(
+					doc, account_currency, gl_dict, "debit"
+				),
+				"credit_in_transaction_currency": get_value_in_transaction_currency(
+					doc, account_currency, gl_dict, "credit"
+				),
+			}
+		)
+
+	if not args.get("against_voucher_type") and doc.get("against_voucher_type"):
+		gl_dict.update({"against_voucher_type": doc.get("against_voucher_type")})
+
+	if not args.get("against_voucher") and doc.get("against_voucher"):
+		gl_dict.update({"against_voucher": doc.get("against_voucher")})
+
+	return gl_dict
+
+
+def add_gl_entry(
+	doc,
+	gl_entries: list,
+	account: str,
+	cost_center: str,
+	debit: float,
+	credit: float,
+	remarks: str,
+	against_account: str,
+	debit_in_account_currency: float | None = None,
+	credit_in_account_currency: float | None = None,
+	account_currency: str | None = None,
+	project: str | None = None,
+	voucher_detail_no: str | None = None,
+	item=None,
+	posting_date=None,
+) -> None:
+	"""Build a GL entry via get_gl_dict and append it to gl_entries."""
+	gl_entry = {
+		"account": account,
+		"cost_center": cost_center,
+		"debit": debit,
+		"credit": credit,
+		"against": against_account,
+		"remarks": remarks,
+	}
+
+	if voucher_detail_no:
+		gl_entry["voucher_detail_no"] = voucher_detail_no
+
+	if debit_in_account_currency:
+		gl_entry["debit_in_account_currency"] = debit_in_account_currency
+
+	if credit_in_account_currency:
+		gl_entry["credit_in_account_currency"] = credit_in_account_currency
+
+	if posting_date:
+		gl_entry["posting_date"] = posting_date
+
+	gl_entries.append(get_gl_dict(doc, gl_entry, account_currency, item=item))
+
+
+def get_voucher_subtype(doc) -> str:
+	voucher_subtypes = {
+		"Journal Entry": "voucher_type",
+		"Payment Entry": "payment_type",
+		"Stock Entry": "stock_entry_type",
+		"Asset Capitalization": "entry_type",
+	}
+
+	for method_name in frappe.get_hooks("voucher_subtypes"):
+		voucher_subtype = frappe.get_attr(method_name)(doc)
+		if voucher_subtype:
+			return voucher_subtype
+
+	if doc.doctype in voucher_subtypes:
+		return doc.get(voucher_subtypes[doc.doctype])
+	elif doc.doctype == "Purchase Receipt" and doc.is_return:
+		return "Purchase Return"
+	elif doc.doctype == "Delivery Note" and doc.is_return:
+		return "Sales Return"
+	elif doc.doctype == "Sales Invoice" and doc.is_return:
+		return "Credit Note"
+	elif doc.doctype == "Sales Invoice" and doc.is_debit_note:
+		return "Debit Note"
+	elif doc.doctype == "Purchase Invoice" and doc.is_return:
+		return "Debit Note"
+
+	return doc.doctype
+
+
+def get_value_in_transaction_currency(doc, account_currency: str, gl_dict: dict, field: str) -> float:
+	if account_currency == doc.get("currency"):
+		return gl_dict.get(field + "_in_account_currency")
+	return flt(gl_dict.get(field, 0) / doc.get("conversion_rate", 1))
+
+
+def validate_account_currency(doc, account: str, account_currency: str | None = None) -> None:
+	valid_currency = [doc.company_currency]
+	if doc.get("currency") and doc.currency != doc.company_currency:
+		valid_currency.append(doc.currency)
+
+	if account_currency not in valid_currency:
+		frappe.throw(
+			_("Account {0} is invalid. Account Currency must be {1}").format(
+				account, (" " + _("or") + " ").join(valid_currency)
+			)
+		)
+
+
+@erpnext.allow_regional
+def update_gl_dict_with_regional_fields(doc, gl_dict):
+	pass
+
+
+def update_gl_dict_with_app_based_fields(doc, gl_dict):
+	for method in frappe.get_hooks("update_gl_dict_with_app_based_fields", default=[]):
+		frappe.get_attr(method)(doc, gl_dict)

erpnext/assets/doctype/asset_capitalization/services/gl_composer.py

@@ -65,7 +65,7 @@ class AssetCapitalizationGLComposer(BaseStockGLComposer):
 
 					target_against.add(account)
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": account,
 								"against": target_account,
@@ -108,7 +108,7 @@ class AssetCapitalizationGLComposer(BaseStockGLComposer):
 
 				for gle in fixed_asset_gl_entries:
 					gle["against"] = target_account
-					gl_entries.append(doc.get_gl_dict(gle, item=item))
+					gl_entries.append(self.get_gl_dict(gle, item=item))
 					target_against.add(gle["account"])
 
 			asset.db_set("disposal_date", doc.posting_date)
@@ -123,7 +123,7 @@ class AssetCapitalizationGLComposer(BaseStockGLComposer):
 			target_against.add(item_row.expense_account)
 
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": item_row.expense_account,
 						"against": target_account,
@@ -147,7 +147,7 @@ class AssetCapitalizationGLComposer(BaseStockGLComposer):
 		total_value = flt(doc.total_value - composite_component_value, self.precision)
 		if total_value:
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": target_account,
 						"against": ", ".join(target_against),

erpnext/assets/doctype/asset_repair/services/gl_composer.py

@@ -37,7 +37,7 @@ class AssetRepairGLComposer(BaseGLComposer):
 		for pi in doc.invoices:
 			debit_against_account.add(pi.expense_account)
 			gl_entries.append(
-				doc.get_gl_dict(
+				self.get_gl_dict(
 					{
 						"account": pi.expense_account,
 						"credit": pi.repair_cost,
@@ -55,7 +55,7 @@ class AssetRepairGLComposer(BaseGLComposer):
 
 		debit_against_account_str = ", ".join(debit_against_account)
 		gl_entries.append(
-			doc.get_gl_dict(
+			self.get_gl_dict(
 				{
 					"account": fixed_asset_account,
 					"debit": doc.repair_cost,
@@ -94,7 +94,7 @@ class AssetRepairGLComposer(BaseGLComposer):
 		for item in stock_entry_items:
 			if flt(item.amount) > 0:
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": item.expense_account or default_expense_account,
 							"credit": item.amount,
@@ -111,7 +111,7 @@ class AssetRepairGLComposer(BaseGLComposer):
 				)
 
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": fixed_asset_account,
 							"debit": item.amount,

erpnext/controllers/accounts_controller.py

@@ -19,7 +19,6 @@ from frappe.utils import (
 	comma_and,
 	flt,
 	fmt_money,
-	formatdate,
 	get_last_day,
 	get_link_to_form,
 	getdate,
@@ -51,7 +50,6 @@ from erpnext.accounts.utils import (
 	create_gain_loss_journal,
 	get_account_currency,
 	get_currency_precision,
-	get_fiscal_years,
 	validate_fiscal_year,
 )
 from erpnext.accounts.utils import (
@@ -1293,140 +1291,19 @@ class AccountsController(TransactionBase):
 					)
 
 	def get_gl_dict(self, args, account_currency=None, item=None):
-		"""this method populates the common properties of a gl entry record"""
+		from erpnext.accounts.services.gl_entry_builder import get_gl_dict
 
-		posting_date = args.get("posting_date") or self.get("posting_date")
-		fiscal_years = get_fiscal_years(posting_date, company=self.company)
-		if len(fiscal_years) > 1:
-			frappe.throw(
-				_("Multiple fiscal years exist for the date {0}. Please set company in Fiscal Year").format(
-					formatdate(posting_date)
-				)
-			)
-		else:
-			fiscal_year = fiscal_years[0][0]
-
-		gl_dict = frappe._dict(
-			{
-				"company": self.company,
-				"posting_date": posting_date,
-				"fiscal_year": fiscal_year,
-				"voucher_type": self.doctype,
-				"voucher_no": self.name,
-				"remarks": self.get("remarks") or self.get("remark"),
-				"debit": 0,
-				"credit": 0,
-				"debit_in_account_currency": 0,
-				"credit_in_account_currency": 0,
-				"is_opening": self.get("is_opening") or "No",
-				"party_type": None,
-				"party": None,
-				"project": self.get("project"),
-				"post_net_value": args.get("post_net_value"),
-				"voucher_detail_no": args.get("voucher_detail_no"),
-				"voucher_subtype": self.get_voucher_subtype(),
-			}
-		)
-
-		with temporary_flag("company", self.company):
-			update_gl_dict_with_regional_fields(self, gl_dict)
-
-		update_gl_dict_with_app_based_fields(self, gl_dict)
-
-		accounting_dimensions = get_accounting_dimensions()
-		dimension_dict = frappe._dict()
-
-		for dimension in accounting_dimensions:
-			dimension_dict[dimension] = self.get(dimension)
-			if item and item.get(dimension):
-				dimension_dict[dimension] = item.get(dimension)
-
-		gl_dict.update(dimension_dict)
-		gl_dict.update(args)
-
-		if not account_currency:
-			account_currency = get_account_currency(gl_dict.account)
-
-		if gl_dict.account and self.doctype not in [
-			"Journal Entry",
-			"Period Closing Voucher",
-			"Payment Entry",
-			"Purchase Receipt",
-			"Purchase Invoice",
-			"Stock Entry",
-		]:
-			self.validate_account_currency(gl_dict.account, account_currency)
-
-		if gl_dict.account and self.doctype not in [
-			"Journal Entry",
-			"Period Closing Voucher",
-			"Payment Entry",
-		]:
-			set_balance_in_account_currency(
-				gl_dict,
-				account_currency,
-				args.get("transaction_exchange_rate") or self.get("conversion_rate"),
-				self.company_currency,
-			)
-
-		# Update details in transaction currency
-		if self.doctype not in ["Purchase Invoice", "Sales Invoice", "Journal Entry", "Payment Entry"]:
-			gl_dict.update(
-				{
-					"transaction_currency": self.get("currency") or self.company_currency,
-					"transaction_exchange_rate": args.get("transaction_exchange_rate")
-					or self.get("conversion_rate", 1),
-					"debit_in_transaction_currency": self.get_value_in_transaction_currency(
-						account_currency, gl_dict, "debit"
-					),
-					"credit_in_transaction_currency": self.get_value_in_transaction_currency(
-						account_currency, gl_dict, "credit"
-					),
-				}
-			)
-
-		if not args.get("against_voucher_type") and self.get("against_voucher_type"):
-			gl_dict.update({"against_voucher_type": self.get("against_voucher_type")})
-
-		if not args.get("against_voucher") and self.get("against_voucher"):
-			gl_dict.update({"against_voucher": self.get("against_voucher")})
-
-		return gl_dict
+		return get_gl_dict(self, args, account_currency, item)
 
 	def get_voucher_subtype(self):
-		voucher_subtypes = {
-			"Journal Entry": "voucher_type",
-			"Payment Entry": "payment_type",
-			"Stock Entry": "stock_entry_type",
-			"Asset Capitalization": "entry_type",
-		}
+		from erpnext.accounts.services.gl_entry_builder import get_voucher_subtype
 
-		for method_name in frappe.get_hooks("voucher_subtypes"):
-			voucher_subtype = frappe.get_attr(method_name)(self)
-
-			if voucher_subtype:
-				return voucher_subtype
-
-		if self.doctype in voucher_subtypes:
-			return self.get(voucher_subtypes[self.doctype])
-		elif self.doctype == "Purchase Receipt" and self.is_return:
-			return "Purchase Return"
-		elif self.doctype == "Delivery Note" and self.is_return:
-			return "Sales Return"
-		elif self.doctype == "Sales Invoice" and self.is_return:
-			return "Credit Note"
-		elif self.doctype == "Sales Invoice" and self.is_debit_note:
-			return "Debit Note"
-		elif self.doctype == "Purchase Invoice" and self.is_return:
-			return "Debit Note"
-
-		return self.doctype
+		return get_voucher_subtype(self)
 
 	def get_value_in_transaction_currency(self, account_currency, gl_dict, field):
-		if account_currency == self.get("currency"):
-			return gl_dict.get(field + "_in_account_currency")
-		else:
-			return flt(gl_dict.get(field, 0) / self.get("conversion_rate", 1))
+		from erpnext.accounts.services.gl_entry_builder import get_value_in_transaction_currency
+
+		return get_value_in_transaction_currency(self, account_currency, gl_dict, field)
 
 	def validate_zero_qty_for_return_invoices_with_stock(self):
 		rows = []
@@ -1458,16 +1335,9 @@ class AccountsController(TransactionBase):
 				)
 
 	def validate_account_currency(self, account, account_currency=None):
-		valid_currency = [self.company_currency]
-		if self.get("currency") and self.currency != self.company_currency:
-			valid_currency.append(self.currency)
+		from erpnext.accounts.services.gl_entry_builder import validate_account_currency
 
-		if account_currency not in valid_currency:
-			frappe.throw(
-				_("Account {0} is invalid. Account Currency must be {1}").format(
-					account, (" " + _("or") + " ").join(valid_currency)
-				)
-			)
+		return validate_account_currency(self, account, account_currency)
 
 	def clear_unallocated_advances(self, childtype, parentfield):
 		self.set(parentfield, self.get(parentfield, {"allocated_amount": ["not in", [0, None, ""]]}))
@@ -3622,14 +3492,10 @@ def validate_einvoice_fields(doc):
 	pass
 
 
-@erpnext.allow_regional
-def update_gl_dict_with_regional_fields(doc, gl_dict):
-	pass
-
-
-def update_gl_dict_with_app_based_fields(doc, gl_dict):
-	for method in frappe.get_hooks("update_gl_dict_with_app_based_fields", default=[]):
-		frappe.get_attr(method)(doc, gl_dict)
+from erpnext.accounts.services.gl_entry_builder import (
+	update_gl_dict_with_app_based_fields,
+	update_gl_dict_with_regional_fields,
+)
 
 
 @frappe.whitelist()

erpnext/controllers/stock_controller.py

@@ -1661,28 +1661,25 @@ class StockController(AccountsController):
 		item=None,
 		posting_date=None,
 	):
-		gl_entry = {
-			"account": account,
-			"cost_center": cost_center,
-			"debit": debit,
-			"credit": credit,
-			"against": against_account,
-			"remarks": remarks,
-		}
+		from erpnext.accounts.services.gl_entry_builder import add_gl_entry
 
-		if voucher_detail_no:
-			gl_entry.update({"voucher_detail_no": voucher_detail_no})
-
-		if debit_in_account_currency:
-			gl_entry.update({"debit_in_account_currency": debit_in_account_currency})
-
-		if credit_in_account_currency:
-			gl_entry.update({"credit_in_account_currency": credit_in_account_currency})
-
-		if posting_date:
-			gl_entry.update({"posting_date": posting_date})
-
-		gl_entries.append(self.get_gl_dict(gl_entry, item=item))
+		add_gl_entry(
+			self,
+			gl_entries,
+			account,
+			cost_center,
+			debit,
+			credit,
+			remarks,
+			against_account,
+			debit_in_account_currency,
+			credit_in_account_currency,
+			account_currency,
+			project,
+			voucher_detail_no,
+			item,
+			posting_date,
+		)
 
 	def update_stock_reservation_entries(self):
 		def get_sre_list():

erpnext/stock/doctype/purchase_receipt/services/gl_composer.py

@@ -58,7 +58,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 			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(
+			self.add_gl_entry(
 				gl_entries=gl_entries,
 				account=stock_asset_account_name,
 				cost_center=d.cost_center,
@@ -108,7 +108,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 				if not account:
 					validate_account("Stock or Asset Received But Not Billed")
 
-				doc.add_gl_entry(
+				self.add_gl_entry(
 					gl_entries=gl_entries,
 					account=account,
 					cost_center=item.cost_center,
@@ -131,7 +131,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 							exchange_rate_map[item.purchase_invoice] - doc.conversion_rate
 						)
 
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=account,
 							cost_center=item.cost_center,
@@ -144,7 +144,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 							item=item,
 						)
 
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=doc.get_company_default("exchange_gain_loss_account"),
 							cost_center=d.cost_center,
@@ -173,7 +173,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 						if not account:
 							validate_account("Landed Cost Account")
 
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=account,
 							cost_center=item.cost_center,
@@ -190,7 +190,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 		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(
+				self.add_gl_entry(
 					gl_entries=gl_entries,
 					account=stock_asset_rbnb,
 					cost_center=item.cost_center,
@@ -205,7 +205,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 
 		def make_sub_contracting_gl_entries(item):
 			if flt(item.rm_supp_cost) and supplier_warehouse_account:
-				doc.add_gl_entry(
+				self.add_gl_entry(
 					gl_entries=gl_entries,
 					account=supplier_warehouse_account,
 					cost_center=item.cost_center,
@@ -252,7 +252,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 					"Company", doc.company, "cost_center"
 				)
 				account_currency = get_account_currency(loss_account)
-				doc.add_gl_entry(
+				self.add_gl_entry(
 					gl_entries=gl_entries,
 					account=loss_account,
 					cost_center=cost_center,
@@ -394,7 +394,7 @@ class PurchaseReceiptGLComposer(BaseStockGLComposer):
 						)
 						amount_including_divisional_loss -= applicable_amount
 
-					doc.add_gl_entry(
+					self.add_gl_entry(
 						gl_entries=gl_entries,
 						account=account,
 						cost_center=tax.cost_center,

erpnext/stock/doctype/stock_entry/services/gl_composer.py

@@ -75,7 +75,7 @@ class StockEntryGLComposer(BaseStockGLComposer):
 					continue
 
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": account,
 							"against": d.expense_account,
@@ -89,7 +89,7 @@ class StockEntryGLComposer(BaseStockGLComposer):
 				)
 
 				gl_entries.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": d.expense_account,
 							"against": account,
@@ -122,7 +122,7 @@ class StockEntryGLComposer(BaseStockGLComposer):
 
 					_inv_dict = doc.get_inventory_account_dict(item, inventory_account_map, "t_warehouse")
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": account,
 								"against": _inv_dict["account"],
@@ -140,7 +140,7 @@ class StockEntryGLComposer(BaseStockGLComposer):
 
 					account_currency = get_account_currency(item.expense_account)
 					gl_entries.append(
-						doc.get_gl_dict(
+						self.get_gl_dict(
 							{
 								"account": item.expense_account,
 								"against": _inv_dict["account"],

erpnext/stock/services/base_stock_gl_composer.py

@@ -56,7 +56,7 @@ class BaseStockGLComposer(BaseGLComposer):
 							expense_account = item_row.expense_account
 
 						gl_list.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": _inv_dict["account"],
 									"against": expense_account,
@@ -72,7 +72,7 @@ class BaseStockGLComposer(BaseGLComposer):
 						)
 
 						gl_list.append(
-							doc.get_gl_dict(
+							self.get_gl_dict(
 								{
 									"account": expense_account,
 									"against": _inv_dict["account"],
@@ -110,7 +110,7 @@ class BaseStockGLComposer(BaseGLComposer):
 					)
 
 				gl_list.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": expense_account,
 							"against": warehouse_asset_account,
@@ -126,7 +126,7 @@ class BaseStockGLComposer(BaseGLComposer):
 				)
 
 				gl_list.append(
-					doc.get_gl_dict(
+					self.get_gl_dict(
 						{
 							"account": warehouse_asset_account,
 							"against": expense_account,

erpnext/subcontracting/doctype/subcontracting_receipt/services/gl_composer.py

@@ -66,7 +66,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 
 					remarks = doc.get("remarks") or _("Accounting Entry for Stock")
 
-					doc.add_gl_entry(
+					self.add_gl_entry(
 						gl_entries=gl_entries,
 						account=_inv_dict["account"],
 						cost_center=item.cost_center,
@@ -83,7 +83,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 						item.service_cost_per_qty, item.precision("service_cost_per_qty")
 					) * flt(item.qty, item.precision("qty"))
 
-					doc.add_gl_entry(
+					self.add_gl_entry(
 						gl_entries=gl_entries,
 						account=item.expense_account,
 						cost_center=item.cost_center,
@@ -97,7 +97,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 					)
 
 					service_account = item.service_expense_account or item.expense_account
-					doc.add_gl_entry(
+					self.add_gl_entry(
 						gl_entries=gl_entries,
 						account=service_account,
 						cost_center=item.cost_center,
@@ -116,7 +116,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 								rm_item, inventory_account_map, "supplier_warehouse"
 							)
 
-							doc.add_gl_entry(
+							self.add_gl_entry(
 								gl_entries=gl_entries,
 								account=_inv_dict.get("account"),
 								cost_center=rm_item.cost_center or item.cost_center,
@@ -128,7 +128,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 								project=item.project,
 								item=item,
 							)
-							doc.add_gl_entry(
+							self.add_gl_entry(
 								gl_entries=gl_entries,
 								account=rm_item.expense_account or item.expense_account,
 								cost_center=rm_item.cost_center or item.cost_center,
@@ -142,7 +142,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 							)
 
 					if item.additional_cost_per_qty:
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=item.expense_account,
 							cost_center=doc.cost_center or doc.get_company_default("cost_center"),
@@ -158,7 +158,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 							"stock_adjustment_account", ignore_validation=True
 						)
 
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=loss_account,
 							cost_center=item.cost_center,
@@ -170,7 +170,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 							project=item.project,
 							item=item,
 						)
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=item.expense_account,
 							cost_center=item.cost_center,
@@ -195,7 +195,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 				else flt(row.amount)
 			)
 
-			doc.add_gl_entry(
+			self.add_gl_entry(
 				gl_entries=gl_entries,
 				account=row.expense_account,
 				cost_center=doc.cost_center or doc.get_company_default("cost_center"),
@@ -234,7 +234,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 							else flt(amount["amount"])
 						)
 
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=account,
 							cost_center=item.cost_center,
@@ -250,7 +250,7 @@ class SubcontractingReceiptGLComposer(BaseStockGLComposer):
 
 						account_currency = get_account_currency(item.expense_account)
 
-						doc.add_gl_entry(
+						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=item.expense_account,
 							cost_center=item.cost_center,