fix: GL entries for different exchange rate in the purchase invoice

(cherry picked from commit a953709640)

# Conflicts:
#	erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -978,6 +978,10 @@ class PurchaseInvoice(BuyingController):
 		if provisional_accounting_for_non_stock_items:
 			self.get_provisional_accounts()
 
+		adjust_incoming_rate = frappe.db.get_single_value(
+			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate"
+		)
+
 		for item in self.get("items"):
 			if flt(item.base_net_amount) or (self.get("update_stock") and item.valuation_rate):
 				if item.item_code:
@@ -1146,7 +1150,11 @@ class PurchaseInvoice(BuyingController):
 						)
 
 						# check if the exchange rate has changed
-						if item.get("purchase_receipt") and self.auto_accounting_for_stock:
+						if (
+							not adjust_incoming_rate
+							and item.get("purchase_receipt")
+							and self.auto_accounting_for_stock
+						):
 							if (
 								exchange_rate_map[item.purchase_receipt]
 								and self.conversion_rate != exchange_rate_map[item.purchase_receipt]
@@ -1183,6 +1191,7 @@ class PurchaseInvoice(BuyingController):
 										item=item,
 									)
 								)
+
 			if (
 				self.auto_accounting_for_stock
 				and self.is_opening == "No"

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -356,6 +356,12 @@ class TestPurchaseInvoice(FrappeTestCase, StockTestMixin):
 			make_purchase_invoice as create_purchase_invoice,
 		)
 
+		original_value = frappe.db.get_single_value(
+			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate"
+		)
+
+		frappe.db.set_single_value("Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", 0)
+
 		pr = make_purchase_receipt(
 			company="_Test Company with perpetual inventory",
 			warehouse="Stores - TCP1",
@@ -376,12 +382,17 @@ class TestPurchaseInvoice(FrappeTestCase, StockTestMixin):
 		amount = frappe.db.get_value(
 			"GL Entry", {"account": exchange_gain_loss_account, "voucher_no": pi.name}, "debit"
 		)
+
 		discrepancy_caused_by_exchange_rate_diff = abs(
 			pi.items[0].base_net_amount - pr.items[0].base_net_amount
 		)
 
 		self.assertEqual(discrepancy_caused_by_exchange_rate_diff, amount)
 
+		frappe.db.set_single_value(
+			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", original_value
+		)
+
 	def test_purchase_invoice_with_exchange_rate_difference_for_non_stock_item(self):
 		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
 			make_purchase_invoice as create_purchase_invoice,

erpnext/buying/doctype/supplier/test_supplier.py

@@ -175,6 +175,15 @@ def create_supplier(**args):
 	if not args.without_supplier_group:
 		doc.supplier_group = args.supplier_group or "Services"
 
+	if args.get("party_account"):
+		doc.append(
+			"accounts",
+			{
+				"company": frappe.db.get_value("Account", args.get("party_account"), "company"),
+				"account": args.get("party_account"),
+			},
+		)
+
 	doc.insert()
 
 	return doc

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -1135,9 +1135,15 @@ def update_billing_percentage(pr_doc, update_modified=True, adjust_incoming_rate
 
 	total_amount, total_billed_amount, pi_landed_cost_amount = 0, 0, 0
 	item_wise_returned_qty = get_item_wise_returned_qty(pr_doc)
+	billed_qty_amt = frappe._dict()
 
 	if adjust_incoming_rate:
+<<<<<<< HEAD
 		item_wise_billed_qty = get_billed_qty_against_purchase_receipt(pr_doc)
+=======
+		billed_qty_amt = get_billed_qty_amount_against_purchase_receipt(pr_doc)
+		billed_qty_amt_based_on_po = get_billed_qty_amount_against_purchase_order(pr_doc)
+>>>>>>> a953709640 (fix: GL entries for different exchange rate in the purchase invoice)
 
 	for item in pr_doc.items:
 		returned_qty = flt(item_wise_returned_qty.get(item.name))
@@ -1166,13 +1172,55 @@ def update_billing_percentage(pr_doc, update_modified=True, adjust_incoming_rate
 			if (
 				item.billed_amt is not None
 				and item.amount is not None
+<<<<<<< HEAD
 				and item_wise_billed_qty.get(item.name)
 			):
 				adjusted_amt = (
 					flt(item.billed_amt / item_wise_billed_qty.get(item.name)) - flt(item.rate)
 				) * item.qty
+=======
+				and (
+					billed_qty_amt.get(item.name) or billed_qty_amt_based_on_po.get(item.purchase_order_item)
+				)
+			):
+				qty = None
+				if billed_qty_amt.get(item.name):
+					qty = billed_qty_amt.get(item.name).get("qty")
 
-			adjusted_amt = flt(adjusted_amt * flt(pr_doc.conversion_rate), item.precision("amount"))
+				if not qty and billed_qty_amt_based_on_po.get(item.purchase_order_item):
+					if item.qty < billed_qty_amt_based_on_po.get(item.purchase_order_item)["qty"]:
+						qty = item.qty
+					else:
+						qty = billed_qty_amt_based_on_po.get(item.purchase_order_item)["qty"]
+
+					billed_qty_amt_based_on_po[item.purchase_order_item]["qty"] -= qty
+
+				billed_amt = item.billed_amt
+				if billed_qty_amt.get(item.name):
+					billed_amt = flt(billed_qty_amt.get(item.name).get("amount"))
+				elif billed_qty_amt_based_on_po.get(item.purchase_order_item):
+					total_billed_qty = (
+						billed_qty_amt_based_on_po.get(item.purchase_order_item).get("qty") + qty
+					)
+>>>>>>> a953709640 (fix: GL entries for different exchange rate in the purchase invoice)
+
+					if total_billed_qty:
+						billed_amt = flt(
+							flt(billed_qty_amt_based_on_po.get(item.purchase_order_item).get("amount"))
+							* (qty / total_billed_qty)
+						)
+					else:
+						billed_amt = 0.0
+
+					# Reduce billed amount based on PO for next iterations
+					billed_qty_amt_based_on_po[item.purchase_order_item]["amount"] -= billed_amt
+
+				if qty:
+					adjusted_amt = (
+						flt(billed_amt / qty) - (flt(item.rate) * flt(pr_doc.conversion_rate))
+					) * item.qty
+
+			adjusted_amt = flt(adjusted_amt, item.precision("amount"))
 			pi_landed_cost_amount += adjusted_amt
 			item.db_set("amount_difference_with_purchase_invoice", adjusted_amt, update_modified=False)
 		elif amount and item.billed_amt > amount:
@@ -1201,22 +1249,85 @@ def update_billing_percentage(pr_doc, update_modified=True, adjust_incoming_rate
 		adjust_incoming_rate_for_pr(pr_doc)
 
 
-def get_billed_qty_against_purchase_receipt(pr_doc):
+def get_billed_qty_amount_against_purchase_receipt(pr_doc):
 	pr_names = [d.name for d in pr_doc.items]
+	parent_table = frappe.qb.DocType("Purchase Invoice")
 	table = frappe.qb.DocType("Purchase Invoice Item")
 	query = (
-		frappe.qb.from_(table)
+		frappe.qb.from_(parent_table)
-		.select(table.pr_detail, fn.Sum(table.qty).as_("qty"))
+		.inner_join(table)
+		.on(parent_table.name == table.parent)
+		.select(
+			table.pr_detail,
+			fn.Sum(table.amount * parent_table.conversion_rate).as_("amount"),
+			fn.Sum(table.qty).as_("qty"),
+		)
 		.where((table.pr_detail.isin(pr_names)) & (table.docstatus == 1))
 		.groupby(table.pr_detail)
 	)
-	invoice_data = query.run(as_list=1)
+	invoice_data = query.run(as_dict=1)
 
 	if not invoice_data:
 		return frappe._dict()
-	return frappe._dict(invoice_data)
+
+	billed_qty_amt = frappe._dict()
+
+	for row in invoice_data:
+		if row.pr_detail not in billed_qty_amt:
+			billed_qty_amt[row.pr_detail] = {"amount": 0, "qty": 0}
+
+		billed_qty_amt[row.pr_detail]["amount"] += flt(row.amount)
+		billed_qty_amt[row.pr_detail]["qty"] += flt(row.qty)
+
+	return billed_qty_amt
 
 
+<<<<<<< HEAD
+=======
+def get_billed_qty_amount_against_purchase_order(pr_doc):
+	po_names = list(
+		set(
+			[
+				d.purchase_order_item
+				for d in pr_doc.items
+				if d.purchase_order_item and not d.purchase_invoice_item
+			]
+		)
+	)
+
+	invoice_data_po_based = frappe._dict()
+	if po_names:
+		parent_table = frappe.qb.DocType("Purchase Invoice")
+		table = frappe.qb.DocType("Purchase Invoice Item")
+
+		query = (
+			frappe.qb.from_(parent_table)
+			.inner_join(table)
+			.on(parent_table.name == table.parent)
+			.select(
+				table.po_detail,
+				fn.Sum(table.qty).as_("qty"),
+				fn.Sum(table.amount * parent_table.conversion_rate).as_("amount"),
+			)
+			.where((table.po_detail.isin(po_names)) & (table.docstatus == 1) & (table.pr_detail.isnull()))
+			.groupby(table.po_detail)
+		)
+
+		invoice_data = query.run(as_dict=1)
+		if not invoice_data:
+			return frappe._dict()
+
+		for row in invoice_data:
+			if row.po_detail not in invoice_data_po_based:
+				invoice_data_po_based[row.po_detail] = {"amount": 0, "qty": 0}
+
+			invoice_data_po_based[row.po_detail]["amount"] += flt(row.amount)
+			invoice_data_po_based[row.po_detail]["qty"] += flt(row.qty)
+
+	return invoice_data_po_based
+
+
+>>>>>>> a953709640 (fix: GL entries for different exchange rate in the purchase invoice)
 def adjust_incoming_rate_for_pr(doc):
 	doc.update_valuation_rate(reset_outgoing_rate=False)
 

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -5133,6 +5133,70 @@ class TestPurchaseReceipt(FrappeTestCase):
 		self.assertEqual(pr.total_qty, 12)
 		self.assertEqual(pr.total, 120)
 
+	def test_different_exchange_rate_in_pr_and_pi(self):
+		from erpnext.accounts.doctype.account.test_account import create_account
+
+		original_value = frappe.db.get_single_value(
+			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate"
+		)
+
+		frappe.db.set_single_value("Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", 1)
+
+		party_account = create_account(
+			account_name="USD Party Account Creditors",
+			parent_account="Accounts Payable - TCP1",
+			account_type="Payable",
+			company="_Test Company with perpetual inventory",
+			account_currency="USD",
+		)
+
+		supplier = create_supplier(
+			supplier_name="_Test USD Supplier New 1", default_currency="USD", party_account=party_account
+		).name
+		item_code = make_item("Test Item for Different Exchange Rate", {"is_stock_item": 1}).name
+
+		pr = make_purchase_receipt(
+			item_code=item_code,
+			qty=1,
+			currency="USD",
+			conversion_rate=80,
+			rate=100,
+			company="_Test Company with perpetual inventory",
+			warehouse=frappe.get_value(
+				"Warehouse", {"company": "_Test Company with perpetual inventory"}, "name"
+			),
+			supplier=supplier,
+		)
+
+		self.assertEqual(pr.currency, "USD")
+		self.assertEqual(pr.conversion_rate, 80)
+
+		gl_entries = get_gl_entries(pr.doctype, pr.name)
+		self.assertTrue(len(gl_entries) == 2)
+		for row in gl_entries:
+			amount = row.credit or row.debit
+			self.assertEqual(amount, 8000.0)
+
+		pi = make_purchase_invoice(pr.name)
+		pi.conversion_rate = 90
+		pi.currency = "USD"
+
+		pi.save()
+		pi.submit()
+
+		gl_entries = get_gl_entries(pi.doctype, pi.name)
+		self.assertTrue(len(gl_entries) == 2)
+
+		accounts = ["USD Party Account Creditors - TCP1", "Stock Received But Not Billed - TCP1"]
+		for row in gl_entries:
+			amount = row.credit or row.debit
+			self.assertEqual(amount, 9000.0)
+			self.assertTrue(row.account in accounts)
+
+		frappe.db.set_single_value(
+			"Buying Settings", "set_landed_cost_based_on_purchase_invoice_rate", original_value
+		)
+
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier
@@ -5303,6 +5367,9 @@ def make_purchase_receipt(**args):
 	pr.return_against = args.return_against
 	pr.apply_putaway_rule = args.apply_putaway_rule
 
+	if args.get("conversion_rate") is not None:
+		pr.conversion_rate = args.conversion_rate
+
 	qty = args.qty if args.qty is not None else 5
 	rejected_qty = args.rejected_qty or 0
 	received_qty = args.received_qty or flt(rejected_qty) + flt(qty)