From d0d1d63d31aa76748ee94d99ed0860e2be186a76 Mon Sep 17 00:00:00 2001
From: venkat102 <venkatesharunachalam659@gmail.com>
Date: Thu, 3 Jul 2025 16:03:21 +0530
Subject: [PATCH] revert: do not convert exchange gain/loss amount to foreign
 currency

(cherry picked from commit c17ae703c7ff9143289c39181f5b4a05b047208b)

# Conflicts:
#	erpnext/accounts/report/general_ledger/test_general_ledger.py
---
 .../general_ledger/test_general_ledger.py     | 87 -------------------
 erpnext/accounts/report/utils.py              |  6 +-
 2 files changed, 1 insertion(+), 92 deletions(-)

diff --git a/erpnext/accounts/report/general_ledger/test_general_ledger.py b/erpnext/accounts/report/general_ledger/test_general_ledger.py
index e1ce1bd35a2..d2a7e8256b3 100644
--- a/erpnext/accounts/report/general_ledger/test_general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/test_general_ledger.py
@@ -6,12 +6,9 @@ from frappe import qb
 from frappe.tests.utils import FrappeTestCase, change_settings
 from frappe.utils import flt, today
 
-from erpnext.accounts.doctype.account.test_account import create_account
-from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.accounts.report.general_ledger.general_ledger import execute
 from erpnext.controllers.sales_and_purchase_return import make_return_doc
-from erpnext.selling.doctype.customer.test_customer import create_internal_customer
 
 
 class TestGeneralLedger(FrappeTestCase):
@@ -171,90 +168,6 @@ class TestGeneralLedger(FrappeTestCase):
 		self.assertEqual(data[3]["debit"], 100)
 		self.assertEqual(data[3]["credit"], 100)
 
-	@change_settings("Accounts Settings", {"delete_linked_ledger_entries": True})
-	def test_debit_in_exchange_gain_loss_account(self):
-		company = "_Test Company"
-
-		exchange_gain_loss_account = frappe.db.get_value("Company", "exchange_gain_loss_account")
-		if not exchange_gain_loss_account:
-			frappe.db.set_value(
-				"Company", company, "exchange_gain_loss_account", "_Test Exchange Gain/Loss - _TC"
-			)
-
-		account_name = "_Test Receivable USD - _TC"
-		customer_name = "_Test Customer USD"
-
-		sales_invoice = create_sales_invoice(
-			company=company,
-			customer=customer_name,
-			currency="USD",
-			debit_to=account_name,
-			conversion_rate=85,
-			posting_date=today(),
-		)
-
-		payment_entry = create_payment_entry(
-			company=company,
-			party_type="Customer",
-			party=customer_name,
-			payment_type="Receive",
-			paid_from=account_name,
-			paid_from_account_currency="USD",
-			paid_to="Cash - _TC",
-			paid_to_account_currency="INR",
-			paid_amount=10,
-			do_not_submit=True,
-		)
-		payment_entry.base_paid_amount = 800
-		payment_entry.received_amount = 800
-		payment_entry.currency = "USD"
-		payment_entry.source_exchange_rate = 80
-		payment_entry.append(
-			"references",
-			frappe._dict(
-				{
-					"reference_doctype": "Sales Invoice",
-					"reference_name": sales_invoice.name,
-					"total_amount": 10,
-					"outstanding_amount": 10,
-					"exchange_rate": 85,
-					"allocated_amount": 10,
-					"exchange_gain_loss": -50,
-				}
-			),
-		)
-		payment_entry.save()
-		payment_entry.submit()
-
-		journal_entry = frappe.get_all(
-			"Journal Entry Account", filters={"reference_name": sales_invoice.name}, fields=["parent"]
-		)
-
-		columns, data = execute(
-			frappe._dict(
-				{
-					"company": company,
-					"from_date": today(),
-					"to_date": today(),
-					"include_dimensions": 1,
-					"include_default_book_entries": 1,
-					"account": ["_Test Exchange Gain/Loss - _TC"],
-					"categorize_by": "Categorize by Voucher (Consolidated)",
-				}
-			)
-		)
-
-		entry = data[1]
-		self.assertEqual(entry["debit"], 50)
-		self.assertEqual(entry["voucher_type"], "Journal Entry")
-		self.assertEqual(entry["voucher_no"], journal_entry[0]["parent"])
-
-		payment_entry.cancel()
-		payment_entry.delete()
-		sales_invoice.reload()
-		sales_invoice.cancel()
-		sales_invoice.delete()
-
 	def test_ignore_exchange_rate_journals_filter(self):
 		# create a new account with USD currency
 		account_name = "Test Debtors USD"
diff --git a/erpnext/accounts/report/utils.py b/erpnext/accounts/report/utils.py
index 02ba54604c4..2a72b10e4eb 100644
--- a/erpnext/accounts/report/utils.py
+++ b/erpnext/accounts/report/utils.py
@@ -107,11 +107,7 @@ def convert_to_presentation_currency(gl_entries, currency_info):
 		credit_in_account_currency = flt(entry["credit_in_account_currency"])
 		account_currency = entry["account_currency"]
 
-		if (
-			len(account_currencies) == 1
-			and account_currency == presentation_currency
-			and (debit_in_account_currency or credit_in_account_currency)
-		):
+		if len(account_currencies) == 1 and account_currency == presentation_currency:
 			entry["debit"] = debit_in_account_currency
 			entry["credit"] = credit_in_account_currency
 		else: