fix: Test case

(cherry picked from commit 23863c7663)

erpnext/accounts/deferred_revenue.py

@@ -374,7 +374,10 @@ def make_gl_entries(doc, credit_account, debit_account, against,
 		try:
 			make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)
 			frappe.db.commit()
-		except Exception:
+		except Exception as e:
+			if frappe.flags.in_test:
+				raise e
+			else:
 				frappe.db.rollback()
 				traceback = frappe.get_traceback()
 				frappe.log_error(message=traceback)