feat: Closing balance for period closing and reporting (#34257)

* feat: Introduce opening entry for reporting

(cherry picked from commit 9739d8b52a)

* feat: Introduce opening entry for reporting

(cherry picked from commit b44a19bd1a)

* fix: Add patches to create accounting dimension in Closing Balance

(cherry picked from commit 36c08d0835)

* feat: Cascade closing balances on PCV submit

(cherry picked from commit c3f39c3f32)

# Conflicts:
#	erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
#	erpnext/patches.txt

* feat: Add views in standard filter

(cherry picked from commit e18336ebe7)

* chore: Rewrite query using query builder

(cherry picked from commit 7fa7d6b5e4)

# Conflicts:
#	erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py

* feat: Add validations against period closing voucher

(cherry picked from commit f92c63fb10)

* fix: Order by issue in aggregation query

(cherry picked from commit 6607c8bd82)

* fix: Add patch to update closing balances

(cherry picked from commit a663df376c)

* fix: Closing balance entries for period closing voucher

(cherry picked from commit 436fc03eda)

* fix: Update patch to generate closing balance entries

(cherry picked from commit 95c9aafda9)

# Conflicts:
#	erpnext/patches.txt

* perf: Apply closing balance in Trial Balance report

(cherry picked from commit e5f603c9d9)

# Conflicts:
#	erpnext/accounts/report/trial_balance/trial_balance.py

* chore: Minor fixes

(cherry picked from commit c089c4156c)

# Conflicts:
#	erpnext/patches.txt

* fix: Aggregation with previous closing balance

(cherry picked from commit 4a2046dfb6)

# Conflicts:
#	erpnext/patches.txt

* test: Add static posting dates to tests

(cherry picked from commit 310f71c313)

* chore: Add index to period closing voucher column

(cherry picked from commit 5dabc98ba5)

* chore: rename Closing Balance to Account Closing Balance

(cherry picked from commit 3249a79f07)

* test: Add test case for closing balance

(cherry picked from commit f0267feca8)

* chore: Use account closing balance in set gl entries

(cherry picked from commit 0157fa15eb)

# Conflicts:
#	erpnext/accounts/report/financial_statements.py

* fix: Update patch

(cherry picked from commit 76775a3e49)

* fix: Account sub query

(cherry picked from commit 7f11373b58)

* chore: Simplify query

(cherry picked from commit 00fe3042b2)

# Conflicts:
#	erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py

* chore: Add missing validations

(cherry picked from commit 0aadb680eb)

* chore: Remove unnecessary list comprehension

(cherry picked from commit 44053db010)

# Conflicts:
#	erpnext/accounts/report/financial_statements.py

* fix: Ignore opening entries if PCV posted

(cherry picked from commit f9397a87ac)

# Conflicts:
#	erpnext/accounts/report/financial_statements.py

* fix: Don't validate if no GL Entry exists

(cherry picked from commit 528ab503f2)

* chore: Fix Typo

(cherry picked from commit 3fd95200da)

* fix: Validation for cancelation

(cherry picked from commit 30eb6c8512)

* fix: Partial trial balance view

(cherry picked from commit b7dcf27b01)

* fix: CS financial statement param

(cherry picked from commit f8cff09129)

* chore: Improve validation message

(cherry picked from commit 8ce1da111e)

* chore: Resolve conflicts

* chore: Resolve conflicts

---------

Co-authored-by: Deepesh Garg <deepeshgarg6@gmail.com>

erpnext/patches/v14_0/create_accounting_dimensions_for_closing_balance.py

@@ -0,0 +1,31 @@
+import frappe
+from frappe.custom.doctype.custom_field.custom_field import create_custom_field
+
+
+def execute():
+	accounting_dimensions = frappe.db.get_all(
+		"Accounting Dimension", fields=["fieldname", "label", "document_type", "disabled"]
+	)
+
+	if not accounting_dimensions:
+		return
+
+	doctype = "Account Closing Balance"
+
+	for d in accounting_dimensions:
+		field = frappe.db.get_value("Custom Field", {"dt": doctype, "fieldname": d.fieldname})
+
+		if field:
+			continue
+
+		df = {
+			"fieldname": d.fieldname,
+			"label": d.label,
+			"fieldtype": "Link",
+			"options": d.document_type,
+			"insert_after": "accounting_dimensions_section",
+		}
+
+		create_custom_field(doctype, df, ignore_validate=True)
+
+	frappe.clear_cache(doctype=doctype)

erpnext/patches/v14_0/update_closing_balances.py

@@ -0,0 +1,68 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
+# License: MIT. See LICENSE
+
+
+import frappe
+
+from erpnext.accounts.doctype.account_closing_balance.account_closing_balance import (
+	make_closing_entries,
+)
+from erpnext.accounts.utils import get_fiscal_year
+
+
+def execute():
+	frappe.db.truncate("Account Closing Balance")
+
+	i = 0
+	company_wise_order = {}
+	for pcv in frappe.db.get_all(
+		"Period Closing Voucher",
+		fields=["company", "posting_date", "name"],
+		filters={"docstatus": 1},
+		order_by="posting_date",
+	):
+
+		company_wise_order.setdefault(pcv.company, [])
+		if pcv.posting_date not in company_wise_order[pcv.company]:
+			pcv_doc = frappe.get_doc("Period Closing Voucher", pcv.name)
+			pcv_doc.year_start_date = get_fiscal_year(
+				pcv.posting_date, pcv.fiscal_year, company=pcv.company
+			)[1]
+
+			# get gl entries against pcv
+			gl_entries = frappe.db.get_all(
+				"GL Entry", filters={"voucher_no": pcv.name, "is_cancelled": 0}, fields=["*"]
+			)
+			for entry in gl_entries:
+				entry["is_period_closing_voucher_entry"] = 1
+				entry["closing_date"] = pcv_doc.posting_date
+				entry["period_closing_voucher"] = pcv_doc.name
+
+			# get all gl entries for the year
+			closing_entries = frappe.db.get_all(
+				"GL Entry",
+				filters={
+					"is_cancelled": 0,
+					"voucher_no": ["!=", pcv.name],
+					"posting_date": ["between", [pcv_doc.year_start_date, pcv.posting_date]],
+					"is_opening": "No",
+				},
+				fields=["*"],
+			)
+
+			if i == 0:
+				# add opening entries only for the first pcv
+				closing_entries += frappe.db.get_all(
+					"GL Entry",
+					filters={"is_cancelled": 0, "is_opening": "Yes"},
+					fields=["*"],
+				)
+
+			for entry in closing_entries:
+				entry["closing_date"] = pcv_doc.posting_date
+				entry["period_closing_voucher"] = pcv_doc.name
+
+			make_closing_entries(gl_entries + closing_entries, voucher_name=pcv.name)
+			company_wise_order[pcv.company].append(pcv.posting_date)
+
+			i += 1