chore: release v14 (#37654)

* fix(delivery): rename dt fetch stop action (backport #37605) (#37606)

fix(delivery): rename dt fetch stop action

(cherry picked from commit 79d51a0a0b)

Co-authored-by: David Arnold <dgx.arnold@gmail.com>

* fix: incorrect cost center in the purchase invoice (backport #37591) (#37609)

* fix: incorrect cost center in the purchase invoice (#37591)

(cherry picked from commit 14b009b093)

# Conflicts:
#	erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

* chore: fix conflicts

---------

Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com>

* fix(minor): filter bank accounts in bank statement import (#37525)

fix(minor): filter bank accounts in bank statement import (#37525)

fix: filter by company in bank account
(cherry picked from commit 9d392970f0)

Co-authored-by: Gursheen Kaur Anand <40693548+GursheenK@users.noreply.github.com>

* fix: set empty value for tax template in item details (#37496)

* fix: set empty value for tax template in item details (#37496)

* fix: empty tax template for items with invalid templates

* fix: test for empty tax template

* fix: test for item tax template calculation

* fix: test for pos inv tax template calculation

(cherry picked from commit b0d440c34b)

# Conflicts:
#	erpnext/accounts/doctype/pos_invoice/test_pos_invoice.py

* chore: resolve conflicts

---------

Co-authored-by: Gursheen Kaur Anand <40693548+GursheenK@users.noreply.github.com>

* fix(minor): filter tax template based on company in subscription (#37562)

fix: filter tax template based on company

(cherry picked from commit 1a2f659de2)

Co-authored-by: Gursheen Anand <gursheen@frappe.io>

* fix: Cash flow mapping fix (#37522)

Cash flow mapping fix

* fix: remove from or target warehouse for non internal transfer entries (backport #37612) (#37628)

fix: remove from or target warehouse for non internal transfer entries (#37612)

(cherry picked from commit 5136fe196b)

Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com>

* Revert "fix: set empty value for tax template in item details (#37496)"

Revert "fix: set empty value for tax template in item details (#37496)"

This reverts commit ec208b8df5.

* refactor: gain_loss posting date fields in the allocation table

(cherry picked from commit 55dbcee36a)

* refactor: introduce fields in popup

(cherry picked from commit 5323bb7bee)

* refactor: pass gain loss posting date to controller

(cherry picked from commit 7e600a6494)

* test: varying posting date for gain loss journal

(cherry picked from commit 514d5434a3)

* fix: overallocation on Payment with PO/SO

(cherry picked from commit 23df4205f8)

# Conflicts:
#	erpnext/accounts/utils.py

* test: overalloction on reconciliation when PO is involved

(cherry picked from commit 946228d783)

* refactor(test): make use of utility methods

(cherry picked from commit 547993f801)

* chore: fix flakiness `test_sales_order_partial_advance_payment`

(cherry picked from commit 4dff2c7a0d)

* chore: resolve conflict

* fix: close employee loan on write off (#37638)

* fix: exclude written off amount while calculating loan repayment

* fix: revert exclude written off amount while calculating loan repayment

* fix: close employee loan on write off

* refactor: button on PE to filter associated Journals

(cherry picked from commit 150728deaa)

# Conflicts:
#	erpnext/accounts/doctype/payment_entry/payment_entry.js

* chore: resolve conflict

* fix: incorrect process loss validation for multiple finished items (backport #37576) (#37656)

fix: incorrect process loss validation for multiple finished items (#37576)

(cherry picked from commit 92cbe580e6)

Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com>

* chore: fixed test cases related to Internal Transfer (#37659)

* fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#37660)

* fix: GL Entries for receiving non CWIP assets using Purchase Receipt

* fix: rearrange functions

* chore: rearrange functions

* chore: rearrange functions

* fix: Purchase Invoice GL entires for assets

* test: cwip accounting unit tests

* chore: Attribute error

* chore: Purchase Invoice tests

* chore: Missing asset account

* chore: Missing asset account

* chore: update tests

* fix: Internal transfer GL Entries

* test: Deprecate tests

* test: Depricate tests

* test: Depricate tests

* chore: make `Reserve Stock` checkbox visible in SO

* refactor: rename field `Auto Reserve Stock for Sales Order`

* feat: add fields to hold SO and SO Item ref in PR Item

* test: Deprecate tests

* test: Depricate tests

* test: Depricate tests

* refactor: Remove expense included in valuation accounts

* chore: Add back default in transit warehousefield

---------

Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>

* fix: wrong german translation (#37658)

---------

Co-authored-by: mergify[bot] <37929162+mergify[bot]@users.noreply.github.com>
Co-authored-by: David Arnold <dgx.arnold@gmail.com>
Co-authored-by: rohitwaghchaure <rohitw1991@gmail.com>
Co-authored-by: Gursheen Kaur Anand <40693548+GursheenK@users.noreply.github.com>
Co-authored-by: Gursheen Anand <gursheen@frappe.io>
Co-authored-by: saeedkola <mohammedsaeedk@gmail.com>
Co-authored-by: Deepesh Garg <deepeshgarg6@gmail.com>
Co-authored-by: ruthra kumar <ruthra@erpnext.com>
Co-authored-by: Anand Baburajan <anandbaburajan@gmail.com>
Co-authored-by: s-aga-r <sagarsharma.s312@gmail.com>
Co-authored-by: Raffael Meyer <14891507+barredterra@users.noreply.github.com>

erpnext/accounts/doctype/bank_statement_import/bank_statement_import.js

@@ -2,6 +2,16 @@
 // For license information, please see license.txt
 
 frappe.ui.form.on("Bank Statement Import", {
+	onload(frm) {
+		frm.set_query("bank_account", function (doc) {
+			return {
+				filters: {
+					company: doc.company,
+				},
+			};
+		});
+	},
+
 	setup(frm) {
 		frappe.realtime.on("data_import_refresh", ({ data_import }) => {
 			frm.import_in_progress = false;

erpnext/accounts/doctype/payment_entry/payment_entry.js

@@ -152,6 +152,12 @@ frappe.ui.form.on('Payment Entry', {
 		frm.events.hide_unhide_fields(frm);
 		frm.events.set_dynamic_labels(frm);
 		frm.events.show_general_ledger(frm);
+		if(frm.doc.references.find((elem) => {return elem.exchange_gain_loss != 0})) {
+			frm.add_custom_button(__("View Exchange Gain/Loss Journals"), function() {
+				frappe.set_route("List", "Journal Entry", {"voucher_type": "Exchange Gain Or Loss", "reference_name": frm.doc.name});
+			}, __('Actions'));
+
+		}
 		erpnext.accounts.unreconcile_payments.add_unreconcile_btn(frm);
 	},
 

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js

@@ -216,6 +216,7 @@ erpnext.accounts.PaymentReconciliationController = class PaymentReconciliationCo
 			this.data = [];
 			const dialog = new frappe.ui.Dialog({
 				title: __("Select Difference Account"),
+				size: 'extra-large',
 				fields: [
 					{
 						fieldname: "allocation",
@@ -239,6 +240,13 @@ erpnext.accounts.PaymentReconciliationController = class PaymentReconciliationCo
 							in_list_view: 1,
 							read_only: 1
 						}, {
+							fieldtype:'Date',
+							fieldname:"gain_loss_posting_date",
+							label: __("Posting Date"),
+							in_list_view: 1,
+							reqd: 1,
+						}, {
+
 							fieldtype:'Link',
 							options: 'Account',
 							in_list_view: 1,
@@ -272,6 +280,9 @@ erpnext.accounts.PaymentReconciliationController = class PaymentReconciliationCo
 					args.forEach(d => {
 						frappe.model.set_value("Payment Reconciliation Allocation", d.docname,
 							"difference_account", d.difference_account);
+						frappe.model.set_value("Payment Reconciliation Allocation", d.docname,
+							"gain_loss_posting_date", d.gain_loss_posting_date);
+
 					});
 
 					this.reconcile_payment_entries();
@@ -287,6 +298,7 @@ erpnext.accounts.PaymentReconciliationController = class PaymentReconciliationCo
 						'reference_name': d.reference_name,
 						'difference_amount': d.difference_amount,
 						'difference_account': d.difference_account,
+						'gain_loss_posting_date': d.gain_loss_posting_date
 					});
 				}
 			});

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py

@@ -315,6 +315,7 @@ class PaymentReconciliation(Document):
 				res.difference_amount = self.get_difference_amount(pay, inv, res["allocated_amount"])
 				res.difference_account = default_exchange_gain_loss_account
 				res.exchange_rate = inv.get("exchange_rate")
+				res.update({"gain_loss_posting_date": pay.get("posting_date")})
 
 				if pay.get("amount") == 0:
 					entries.append(res)
@@ -421,6 +422,7 @@ class PaymentReconciliation(Document):
 				"allocated_amount": flt(row.get("allocated_amount")),
 				"difference_amount": flt(row.get("difference_amount")),
 				"difference_account": row.get("difference_account"),
+				"difference_posting_date": row.get("gain_loss_posting_date"),
 				"cost_center": row.get("cost_center"),
 			}
 		)

erpnext/accounts/doctype/payment_reconciliation/test_payment_reconciliation.py

@@ -14,6 +14,7 @@ from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_pay
 from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.accounts.party import get_party_account
+from erpnext.buying.doctype.purchase_order.test_purchase_order import create_purchase_order
 from erpnext.stock.doctype.item.test_item import create_item
 
 test_dependencies = ["Item"]
@@ -85,26 +86,44 @@ class TestPaymentReconciliation(FrappeTestCase):
 		self.customer5 = make_customer("_Test PR Customer 5", "EUR")
 
 	def create_account(self):
-		account_name = "Debtors EUR"
-		if not frappe.db.get_value(
-			"Account", filters={"account_name": account_name, "company": self.company}
-		):
-			acc = frappe.new_doc("Account")
-			acc.account_name = account_name
-			acc.parent_account = "Accounts Receivable - _PR"
-			acc.company = self.company
-			acc.account_currency = "EUR"
-			acc.account_type = "Receivable"
-			acc.insert()
-		else:
-			name = frappe.db.get_value(
-				"Account",
-				filters={"account_name": account_name, "company": self.company},
-				fieldname="name",
-				pluck=True,
-			)
-			acc = frappe.get_doc("Account", name)
-		self.debtors_eur = acc.name
+		accounts = [
+			{
+				"attribute": "debtors_eur",
+				"account_name": "Debtors EUR",
+				"parent_account": "Accounts Receivable - _PR",
+				"account_currency": "EUR",
+				"account_type": "Receivable",
+			},
+			{
+				"attribute": "creditors_usd",
+				"account_name": "Payable USD",
+				"parent_account": "Accounts Payable - _PR",
+				"account_currency": "USD",
+				"account_type": "Payable",
+			},
+		]
+
+		for x in accounts:
+			x = frappe._dict(x)
+			if not frappe.db.get_value(
+				"Account", filters={"account_name": x.account_name, "company": self.company}
+			):
+				acc = frappe.new_doc("Account")
+				acc.account_name = x.account_name
+				acc.parent_account = x.parent_account
+				acc.company = self.company
+				acc.account_currency = x.account_currency
+				acc.account_type = x.account_type
+				acc.insert()
+			else:
+				name = frappe.db.get_value(
+					"Account",
+					filters={"account_name": x.account_name, "company": self.company},
+					fieldname="name",
+					pluck=True,
+				)
+				acc = frappe.get_doc("Account", name)
+			setattr(self, x.attribute, acc.name)
 
 	def create_sales_invoice(
 		self, qty=1, rate=100, posting_date=nowdate(), do_not_save=False, do_not_submit=False
@@ -151,6 +170,64 @@ class TestPaymentReconciliation(FrappeTestCase):
 		payment.posting_date = posting_date
 		return payment
 
+	def create_purchase_invoice(
+		self, qty=1, rate=100, posting_date=nowdate(), do_not_save=False, do_not_submit=False
+	):
+		"""
+		Helper function to populate default values in sales invoice
+		"""
+		pinv = make_purchase_invoice(
+			qty=qty,
+			rate=rate,
+			company=self.company,
+			customer=self.supplier,
+			item_code=self.item,
+			item_name=self.item,
+			cost_center=self.cost_center,
+			warehouse=self.warehouse,
+			debit_to=self.debit_to,
+			parent_cost_center=self.cost_center,
+			update_stock=0,
+			currency="INR",
+			is_pos=0,
+			is_return=0,
+			return_against=None,
+			income_account=self.income_account,
+			expense_account=self.expense_account,
+			do_not_save=do_not_save,
+			do_not_submit=do_not_submit,
+		)
+		return pinv
+
+	def create_purchase_order(
+		self, qty=1, rate=100, posting_date=nowdate(), do_not_save=False, do_not_submit=False
+	):
+		"""
+		Helper function to populate default values in sales invoice
+		"""
+		pord = create_purchase_order(
+			qty=qty,
+			rate=rate,
+			company=self.company,
+			customer=self.supplier,
+			item_code=self.item,
+			item_name=self.item,
+			cost_center=self.cost_center,
+			warehouse=self.warehouse,
+			debit_to=self.debit_to,
+			parent_cost_center=self.cost_center,
+			update_stock=0,
+			currency="INR",
+			is_pos=0,
+			is_return=0,
+			return_against=None,
+			income_account=self.income_account,
+			expense_account=self.expense_account,
+			do_not_save=do_not_save,
+			do_not_submit=do_not_submit,
+		)
+		return pord
+
 	def clear_old_entries(self):
 		doctype_list = [
 			"GL Entry",
@@ -163,13 +240,11 @@ class TestPaymentReconciliation(FrappeTestCase):
 		for doctype in doctype_list:
 			qb.from_(qb.DocType(doctype)).delete().where(qb.DocType(doctype).company == self.company).run()
 
-	def create_payment_reconciliation(self):
+	def create_payment_reconciliation(self, party_is_customer=True):
 		pr = frappe.new_doc("Payment Reconciliation")
 		pr.company = self.company
-		pr.party_type = (
-			self.party_type if hasattr(self, "party_type") and self.party_type else "Customer"
-		)
-		pr.party = self.customer
+		pr.party_type = "Customer" if party_is_customer else "Supplier"
+		pr.party = self.customer if party_is_customer else self.supplier
 		pr.receivable_payable_account = get_party_account(pr.party_type, pr.party, pr.company)
 		pr.from_invoice_date = pr.to_invoice_date = pr.from_payment_date = pr.to_payment_date = nowdate()
 		return pr
@@ -906,9 +981,13 @@ class TestPaymentReconciliation(FrappeTestCase):
 		self.assertEqual(pr.allocation[0].difference_amount, 0)
 
 	def test_reconciliation_purchase_invoice_against_return(self):
-		pi = make_purchase_invoice(
-			supplier="_Test Supplier USD", currency="USD", conversion_rate=50
-		).submit()
+		self.supplier = "_Test Supplier USD"
+		pi = self.create_purchase_invoice(qty=5, rate=50, do_not_submit=True)
+		pi.supplier = self.supplier
+		pi.currency = "USD"
+		pi.conversion_rate = 50
+		pi.credit_to = self.creditors_usd
+		pi.save().submit()
 
 		pi_return = frappe.get_doc(pi.as_dict())
 		pi_return.name = None
@@ -918,11 +997,12 @@ class TestPaymentReconciliation(FrappeTestCase):
 		pi_return.items[0].qty = -pi_return.items[0].qty
 		pi_return.submit()
 
-		self.company = "_Test Company"
-		self.party_type = "Supplier"
-		self.customer = "_Test Supplier USD"
-
-		pr = self.create_payment_reconciliation()
+		pr = frappe.get_doc("Payment Reconciliation")
+		pr.company = self.company
+		pr.party_type = "Supplier"
+		pr.party = self.supplier
+		pr.receivable_payable_account = self.creditors_usd
+		pr.from_invoice_date = pr.to_invoice_date = pr.from_payment_date = pr.to_payment_date = nowdate()
 		pr.get_unreconciled_entries()
 
 		invoices = []
@@ -931,6 +1011,7 @@ class TestPaymentReconciliation(FrappeTestCase):
 			if invoice.invoice_number == pi.name:
 				invoices.append(invoice.as_dict())
 				break
+
 		for payment in pr.payments:
 			if payment.reference_name == pi_return.name:
 				payments.append(payment.as_dict())
@@ -941,6 +1022,121 @@ class TestPaymentReconciliation(FrappeTestCase):
 		# Should not raise frappe.exceptions.ValidationError: Total Debit must be equal to Total Credit.
 		pr.reconcile()
 
+	def test_reconciliation_from_purchase_order_to_multiple_invoices(self):
+		"""
+		Reconciling advance payment from PO/SO to multiple invoices should not cause overallocation
+		"""
+
+		self.supplier = "_Test Supplier"
+
+		pi1 = self.create_purchase_invoice(qty=10, rate=100)
+		pi2 = self.create_purchase_invoice(qty=10, rate=100)
+		po = self.create_purchase_order(qty=20, rate=100)
+		pay = get_payment_entry(po.doctype, po.name)
+		# Overpay Puchase Order
+		pay.paid_amount = 3000
+		pay.save().submit()
+		# assert total allocated and unallocated before reconciliation
+		self.assertEqual(
+			(
+				pay.references[0].reference_doctype,
+				pay.references[0].reference_name,
+				pay.references[0].allocated_amount,
+			),
+			(po.doctype, po.name, 2000),
+		)
+		self.assertEqual(pay.total_allocated_amount, 2000)
+		self.assertEqual(pay.unallocated_amount, 1000)
+		self.assertEqual(pay.difference_amount, 0)
+
+		pr = self.create_payment_reconciliation(party_is_customer=False)
+		pr.get_unreconciled_entries()
+
+		self.assertEqual(len(pr.invoices), 2)
+		self.assertEqual(len(pr.payments), 2)
+
+		for x in pr.payments:
+			self.assertEqual((x.reference_type, x.reference_name), (pay.doctype, pay.name))
+
+		invoices = [x.as_dict() for x in pr.invoices]
+		payments = [x.as_dict() for x in pr.payments]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		# partial allocation on pi1 and full allocate on pi2
+		pr.allocation[0].allocated_amount = 100
+		pr.reconcile()
+
+		# assert references and total allocated and unallocated amount
+		pay.reload()
+		self.assertEqual(len(pay.references), 3)
+		self.assertEqual(
+			(
+				pay.references[0].reference_doctype,
+				pay.references[0].reference_name,
+				pay.references[0].allocated_amount,
+			),
+			(po.doctype, po.name, 900),
+		)
+		self.assertEqual(
+			(
+				pay.references[1].reference_doctype,
+				pay.references[1].reference_name,
+				pay.references[1].allocated_amount,
+			),
+			(pi1.doctype, pi1.name, 100),
+		)
+		self.assertEqual(
+			(
+				pay.references[2].reference_doctype,
+				pay.references[2].reference_name,
+				pay.references[2].allocated_amount,
+			),
+			(pi2.doctype, pi2.name, 1000),
+		)
+		self.assertEqual(pay.total_allocated_amount, 2000)
+		self.assertEqual(pay.unallocated_amount, 1000)
+		self.assertEqual(pay.difference_amount, 0)
+
+		pr.get_unreconciled_entries()
+		self.assertEqual(len(pr.invoices), 1)
+		self.assertEqual(len(pr.payments), 2)
+
+		invoices = [x.as_dict() for x in pr.invoices]
+		payments = [x.as_dict() for x in pr.payments]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		pr.reconcile()
+
+		# assert references and total allocated and unallocated amount
+		pay.reload()
+		self.assertEqual(len(pay.references), 3)
+		# PO references should be removed now
+		self.assertEqual(
+			(
+				pay.references[0].reference_doctype,
+				pay.references[0].reference_name,
+				pay.references[0].allocated_amount,
+			),
+			(pi1.doctype, pi1.name, 100),
+		)
+		self.assertEqual(
+			(
+				pay.references[1].reference_doctype,
+				pay.references[1].reference_name,
+				pay.references[1].allocated_amount,
+			),
+			(pi2.doctype, pi2.name, 1000),
+		)
+		self.assertEqual(
+			(
+				pay.references[2].reference_doctype,
+				pay.references[2].reference_name,
+				pay.references[2].allocated_amount,
+			),
+			(pi1.doctype, pi1.name, 900),
+		)
+		self.assertEqual(pay.total_allocated_amount, 2000)
+		self.assertEqual(pay.unallocated_amount, 1000)
+		self.assertEqual(pay.difference_amount, 0)
+
 
 def make_customer(customer_name, currency=None):
 	if not frappe.db.exists("Customer", customer_name):

erpnext/accounts/doctype/payment_reconciliation_allocation/payment_reconciliation_allocation.json

@@ -19,6 +19,7 @@
   "is_advance",
   "section_break_5",
   "difference_amount",
+  "gain_loss_posting_date",
   "column_break_7",
   "difference_account",
   "exchange_rate",
@@ -151,11 +152,16 @@
    "fieldtype": "Link",
    "label": "Cost Center",
    "options": "Cost Center"
+  },
+  {
+   "fieldname": "gain_loss_posting_date",
+   "fieldtype": "Date",
+   "label": "Difference Posting Date"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2023-09-03 07:52:33.684217",
+ "modified": "2023-10-23 10:44:56.066303",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Payment Reconciliation Allocation",

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -33,7 +33,7 @@ from erpnext.accounts.general_ledger import (
 )
 from erpnext.accounts.party import get_due_date, get_party_account
 from erpnext.accounts.utils import get_account_currency, get_fiscal_year
-from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
+from erpnext.assets.doctype.asset.asset import is_cwip_accounting_enabled
 from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.accounts_controller import validate_account_head
@@ -284,9 +284,6 @@ class PurchaseInvoice(BuyingController):
 			# in case of auto inventory accounting,
 			# expense account is always "Stock Received But Not Billed" for a stock item
 			# except opening entry, drop-ship entry and fixed asset items
-			if item.item_code:
-				asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
-
 			if (
 				auto_accounting_for_stock
 				and item.item_code in stock_items
@@ -353,22 +350,26 @@ class PurchaseInvoice(BuyingController):
 							frappe.msgprint(msg, title=_("Expense Head Changed"))
 
 						item.expense_account = stock_not_billed_account
-
-			elif item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category):
+			elif item.is_fixed_asset and item.pr_detail:
+				if not asset_received_but_not_billed:
+					asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
+				item.expense_account = asset_received_but_not_billed
+			elif item.is_fixed_asset:
+				account_type = (
+					"capital_work_in_progress_account"
+					if is_cwip_accounting_enabled(item.asset_category)
+					else "fixed_asset_account"
+				)
 				asset_category_account = get_asset_category_account(
-					"fixed_asset_account", item=item.item_code, company=self.company
+					account_type, item=item.item_code, company=self.company
 				)
 				if not asset_category_account:
-					form_link = get_link_to_form("Asset Category", asset_category)
+					form_link = get_link_to_form("Asset Category", item.asset_category)
 					throw(
 						_("Please set Fixed Asset Account in {} against {}.").format(form_link, self.company),
 						title=_("Missing Account"),
 					)
 				item.expense_account = asset_category_account
-			elif item.is_fixed_asset and item.pr_detail:
-				if not asset_received_but_not_billed:
-					asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
-				item.expense_account = asset_received_but_not_billed
 			elif not item.expense_account and for_validate:
 				throw(_("Expense account is mandatory for item {0}").format(item.item_code or item.item_name))
 
@@ -591,12 +592,12 @@ class PurchaseInvoice(BuyingController):
 
 	def get_gl_entries(self, warehouse_account=None):
 		self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company)
+		self.asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
+
 		if self.auto_accounting_for_stock:
 			self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
-			self.expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
 		else:
 			self.stock_received_but_not_billed = None
-			self.expenses_included_in_valuation = None
 
 		self.negative_expense_to_be_booked = 0.0
 		gl_entries = []
@@ -605,9 +606,6 @@ class PurchaseInvoice(BuyingController):
 		self.make_item_gl_entries(gl_entries)
 		self.make_precision_loss_gl_entry(gl_entries)
 
-		if self.check_asset_cwip_enabled():
-			self.get_asset_gl_entry(gl_entries)
-
 		self.make_tax_gl_entries(gl_entries)
 		self.make_internal_transfer_gl_entries(gl_entries)
 
@@ -711,7 +709,11 @@ class PurchaseInvoice(BuyingController):
 				if item.item_code:
 					asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
 
-				if self.update_stock and self.auto_accounting_for_stock and item.item_code in stock_items:
+				if (
+					self.update_stock
+					and self.auto_accounting_for_stock
+					and (item.item_code in stock_items or item.is_fixed_asset)
+				):
 					# warehouse account
 					warehouse_debit_amount = self.make_stock_adjustment_entry(
 						gl_entries, item, voucher_wise_stock_value, account_currency
@@ -826,9 +828,7 @@ class PurchaseInvoice(BuyingController):
 							)
 						)
 
-				elif not item.is_fixed_asset or (
-					item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category)
-				):
+				else:
 					expense_account = (
 						item.expense_account
 						if (not item.enable_deferred_expense or self.is_return)
@@ -921,40 +921,6 @@ class PurchaseInvoice(BuyingController):
 									)
 								)
 
-					# If asset is bought through this document and not linked to PR
-					if self.update_stock and item.landed_cost_voucher_amount:
-						expenses_included_in_asset_valuation = self.get_company_default(
-							"expenses_included_in_asset_valuation"
-						)
-						# Amount added through landed-cost-voucher
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": expenses_included_in_asset_valuation,
-									"against": expense_account,
-									"cost_center": item.cost_center,
-									"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-									"credit": flt(item.landed_cost_voucher_amount),
-									"project": item.project or self.project,
-								},
-								item=item,
-							)
-						)
-
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": expense_account,
-									"against": expenses_included_in_asset_valuation,
-									"cost_center": item.cost_center,
-									"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-									"debit": flt(item.landed_cost_voucher_amount),
-									"project": item.project or self.project,
-								},
-								item=item,
-							)
-						)
-
 						# update gross amount of asset bought through this document
 						assets = frappe.db.get_all(
 							"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
@@ -979,11 +945,16 @@ class PurchaseInvoice(BuyingController):
 						(item.purchase_receipt, valuation_tax_accounts),
 					)
 
+					stock_rbnb = (
+						self.asset_received_but_not_billed
+						if item.is_fixed_asset
+						else self.stock_received_but_not_billed
+					)
 					if not negative_expense_booked_in_pr:
 						gl_entries.append(
 							self.get_gl_dict(
 								{
-									"account": self.stock_received_but_not_billed,
+									"account": stock_rbnb,
 									"against": self.supplier,
 									"debit": flt(item.item_tax_amount, item.precision("item_tax_amount")),
 									"remarks": self.remarks or _("Accounting Entry for Stock"),
@@ -998,156 +969,12 @@ class PurchaseInvoice(BuyingController):
 							item.item_tax_amount, item.precision("item_tax_amount")
 						)
 
-	def get_asset_gl_entry(self, gl_entries):
-		arbnb_account = None
-		eiiav_account = None
-		asset_eiiav_currency = None
-
-		for item in self.get("items"):
-			if item.is_fixed_asset:
-				asset_amount = flt(item.net_amount) + flt(item.item_tax_amount / self.conversion_rate)
-				base_asset_amount = flt(item.base_net_amount + item.item_tax_amount)
-
-				item_exp_acc_type = frappe.db.get_value("Account", item.expense_account, "account_type")
-				if not item.expense_account or item_exp_acc_type not in [
-					"Asset Received But Not Billed",
-					"Fixed Asset",
-				]:
-					if not arbnb_account:
-						arbnb_account = self.get_company_default("asset_received_but_not_billed")
-					item.expense_account = arbnb_account
-
-				if not self.update_stock:
-					arbnb_currency = get_account_currency(item.expense_account)
-					gl_entries.append(
-						self.get_gl_dict(
-							{
-								"account": item.expense_account,
-								"against": self.supplier,
-								"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
-								"debit": base_asset_amount,
-								"debit_in_account_currency": (
-									base_asset_amount if arbnb_currency == self.company_currency else asset_amount
-								),
-								"cost_center": item.cost_center,
-								"project": item.project or self.project,
-							},
-							item=item,
-						)
-					)
-
-					if item.item_tax_amount:
-						if not eiiav_account or not asset_eiiav_currency:
-							eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
-							asset_eiiav_currency = get_account_currency(eiiav_account)
-
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": eiiav_account,
-									"against": self.supplier,
-									"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
-									"cost_center": item.cost_center,
-									"project": item.project or self.project,
-									"credit": item.item_tax_amount,
-									"credit_in_account_currency": (
-										item.item_tax_amount
-										if asset_eiiav_currency == self.company_currency
-										else item.item_tax_amount / self.conversion_rate
-									),
-								},
-								item=item,
-							)
-						)
-				else:
-					cwip_account = get_asset_account(
-						"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
-					)
-
-					cwip_account_currency = get_account_currency(cwip_account)
-					gl_entries.append(
-						self.get_gl_dict(
-							{
-								"account": cwip_account,
-								"against": self.supplier,
-								"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
-								"debit": base_asset_amount,
-								"debit_in_account_currency": (
-									base_asset_amount if cwip_account_currency == self.company_currency else asset_amount
-								),
-								"cost_center": self.cost_center,
-								"project": item.project or self.project,
-							},
-							item=item,
-						)
-					)
-
-					if item.item_tax_amount and not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
-						if not eiiav_account or not asset_eiiav_currency:
-							eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
-							asset_eiiav_currency = get_account_currency(eiiav_account)
-
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": eiiav_account,
-									"against": self.supplier,
-									"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
-									"cost_center": item.cost_center,
-									"credit": item.item_tax_amount,
-									"project": item.project or self.project,
-									"credit_in_account_currency": (
-										item.item_tax_amount
-										if asset_eiiav_currency == self.company_currency
-										else item.item_tax_amount / self.conversion_rate
-									),
-								},
-								item=item,
-							)
-						)
-
-					# Assets are bought through this document then it will be linked to this document
-					if flt(item.landed_cost_voucher_amount):
-						if not eiiav_account:
-							eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
-
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": eiiav_account,
-									"against": cwip_account,
-									"cost_center": item.cost_center,
-									"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-									"credit": flt(item.landed_cost_voucher_amount),
-									"project": item.project or self.project,
-								},
-								item=item,
-							)
-						)
-
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": cwip_account,
-									"against": eiiav_account,
-									"cost_center": item.cost_center,
-									"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-									"debit": flt(item.landed_cost_voucher_amount),
-									"project": item.project or self.project,
-								},
-								item=item,
-							)
-						)
-
-					# update gross amount of assets bought through this document
-					assets = frappe.db.get_all(
-						"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
-					)
-					for asset in assets:
-						frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
-						frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
-
-		return gl_entries
+		assets = frappe.db.get_all(
+			"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
+		)
+		for asset in assets:
+			frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
+			frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
 
 	def make_stock_adjustment_entry(
 		self, gl_entries, item, voucher_wise_stock_value, account_currency

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -1858,6 +1858,30 @@ class TestPurchaseInvoice(FrappeTestCase, StockTestMixin):
 		pi.load_from_db()
 		self.assertFalse(pi.repost_required)
 
+	def test_default_cost_center_for_purchase(self):
+		from erpnext.accounts.doctype.cost_center.test_cost_center import create_cost_center
+
+		for c_center in ["_Test Cost Center Selling", "_Test Cost Center Buying"]:
+			create_cost_center(cost_center_name=c_center)
+
+		item = create_item(
+			"_Test Cost Center Item For Purchase",
+			is_stock_item=1,
+			buying_cost_center="_Test Cost Center Buying - _TC",
+			selling_cost_center="_Test Cost Center Selling - _TC",
+		)
+
+		pi = make_purchase_invoice(
+			item=item.name, qty=1, rate=1000, update_stock=True, do_not_submit=True, cost_center=""
+		)
+
+		pi.items[0].cost_center = ""
+		pi.set_missing_values()
+		pi.calculate_taxes_and_totals()
+		pi.save()
+
+		self.assertEqual(pi.items[0].cost_center, "_Test Cost Center Buying - _TC")
+
 
 def check_gl_entries(
 	doc,

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -2497,12 +2497,6 @@ class TestSalesInvoice(FrappeTestCase):
 			"stock_received_but_not_billed",
 			"Stock Received But Not Billed - _TC1",
 		)
-		frappe.db.set_value(
-			"Company",
-			"_Test Company 1",
-			"expenses_included_in_valuation",
-			"Expenses Included In Valuation - _TC1",
-		)
 
 		# begin test
 		si = create_sales_invoice(
@@ -2540,7 +2534,7 @@ class TestSalesInvoice(FrappeTestCase):
 
 		# tear down
 		frappe.local.enable_perpetual_inventory["_Test Company 1"] = old_perpetual_inventory
-		frappe.db.set_value("Stock Settings", None, "allow_negative_stock", old_negative_stock)
+		frappe.db.set_single_value("Stock Settings", "allow_negative_stock", old_negative_stock)
 
 	def test_sle_for_target_warehouse(self):
 		se = make_stock_entry(
@@ -2552,6 +2546,7 @@ class TestSalesInvoice(FrappeTestCase):
 		)
 
 		si = frappe.copy_doc(test_records[0])
+		si.customer = "_Test Internal Customer 3"
 		si.update_stock = 1
 		si.set_warehouse = "Finished Goods - _TC"
 		si.set_target_warehouse = "Stores - _TC"
@@ -3579,6 +3574,20 @@ def create_internal_parties():
 		allowed_to_interact_with="_Test Company with perpetual inventory",
 	)
 
+	create_internal_customer(
+		customer_name="_Test Internal Customer 3",
+		represents_company="_Test Company",
+		allowed_to_interact_with="_Test Company",
+	)
+
+	account = create_account(
+		account_name="Unrealized Profit",
+		parent_account="Current Liabilities - _TC",
+		company="_Test Company",
+	)
+
+	frappe.db.set_value("Company", "_Test Company", "unrealized_profit_loss_account", account)
+
 	create_internal_supplier(
 		supplier_name="_Test Internal Supplier",
 		represents_company="Wind Power LLC",

erpnext/accounts/doctype/subscription/subscription.js

@@ -18,6 +18,14 @@ frappe.ui.form.on('Subscription', {
 				}
 			};
 		});
+
+		frm.set_query('sales_tax_template', function () {
+			return {
+				filters: {
+					company: frm.doc.company
+				}
+			};
+		});
 	},
 
 	refresh: function(frm) {

erpnext/accounts/general_ledger.py

@@ -41,7 +41,7 @@ def make_gl_entries(
 					from_repost=from_repost,
 				)
 				save_entries(gl_map, adv_adj, update_outstanding, from_repost)
-			# Post GL Map proccess there may no be any GL Entries
+			# Post GL Map process there may no be any GL Entries
 			elif gl_map:
 				frappe.throw(
 					_(

erpnext/accounts/report/cash_flow/custom_cash_flow.py

@@ -67,7 +67,7 @@ def setup_mappers(mappers):
 		mapping["finance_costs"] = []
 		mapping["finance_costs_adjustments"] = []
 		doc = frappe.get_doc("Cash Flow Mapper", mapping["name"])
-		mapping_names = [item.name for item in doc.accounts]
+		mapping_names = [item.mapping for item in doc.accounts]
 
 		if not mapping_names:
 			continue

erpnext/accounts/utils.py

@@ -624,7 +624,7 @@ def update_reference_in_payment_entry(
 		"outstanding_amount": d.outstanding_amount,
 		"allocated_amount": d.allocated_amount,
 		"exchange_rate": d.exchange_rate if d.exchange_gain_loss else payment_entry.get_exchange_rate(),
-		"exchange_gain_loss": d.exchange_gain_loss,  # only populated from invoice in case of advance allocation
+		"exchange_gain_loss": d.exchange_gain_loss,
 	}
 
 	if d.voucher_detail_no:
@@ -636,28 +636,29 @@ def update_reference_in_payment_entry(
 				existing_row.reference_doctype, existing_row.reference_name
 			).set_total_advance_paid()
 
-		original_row = existing_row.as_dict().copy()
-		existing_row.update(reference_details)
+		if d.allocated_amount <= existing_row.allocated_amount:
+			existing_row.allocated_amount -= d.allocated_amount
 
-		if d.allocated_amount < original_row.allocated_amount:
 			new_row = payment_entry.append("references")
 			new_row.docstatus = 1
 			for field in list(reference_details):
-				new_row.set(field, original_row[field])
+				new_row.set(field, reference_details[field])
 
-			new_row.allocated_amount = original_row.allocated_amount - d.allocated_amount
 	else:
 		new_row = payment_entry.append("references")
 		new_row.docstatus = 1
 		new_row.update(reference_details)
 
 	payment_entry.flags.ignore_validate_update_after_submit = True
+	payment_entry.clear_unallocated_reference_document_rows()
 	payment_entry.setup_party_account_field()
 	payment_entry.set_missing_values()
 	if not skip_ref_details_update_for_pe:
 		payment_entry.set_missing_ref_details()
 	payment_entry.set_amounts()
-	payment_entry.make_exchange_gain_loss_journal()
+	payment_entry.make_exchange_gain_loss_journal(
+		frappe._dict({"difference_posting_date": d.difference_posting_date})
+	)
 
 	if not do_not_save:
 		payment_entry.save(ignore_permissions=True)

erpnext/assets/doctype/asset/test_asset.py

@@ -186,6 +186,7 @@ class TestAsset(AssetSetup):
 	def test_is_fixed_asset_set(self):
 		asset = create_asset(is_existing_asset=1)
 		doc = frappe.new_doc("Purchase Invoice")
+		doc.company = "_Test Company"
 		doc.supplier = "_Test Supplier"
 		doc.append("items", {"item_code": "Macbook Pro", "qty": 1, "asset": asset.name})
 
@@ -487,7 +488,7 @@ class TestAsset(AssetSetup):
 
 		self.assertEqual("Asset Received But Not Billed - _TC", doc.items[0].expense_account)
 
-	# CWIP: Capital Work In Progress
+	# Capital Work In Progress
 	def test_cwip_accounting(self):
 		pr = make_purchase_receipt(
 			item_code="Macbook Pro", qty=1, rate=5000, do_not_submit=True, location="Test Location"
@@ -520,7 +521,8 @@ class TestAsset(AssetSetup):
 		pr.submit()
 
 		expected_gle = (
-			("Asset Received But Not Billed - _TC", 0.0, 5250.0),
+			("_Test Account Shipping Charges - _TC", 0.0, 250.0),
+			("Asset Received But Not Billed - _TC", 0.0, 5000.0),
 			("CWIP Account - _TC", 5250.0, 0.0),
 		)
 
@@ -539,9 +541,8 @@ class TestAsset(AssetSetup):
 		expected_gle = (
 			("_Test Account Service Tax - _TC", 250.0, 0.0),
 			("_Test Account Shipping Charges - _TC", 250.0, 0.0),
-			("Asset Received But Not Billed - _TC", 5250.0, 0.0),
+			("Asset Received But Not Billed - _TC", 5000.0, 0.0),
 			("Creditors - _TC", 0.0, 5500.0),
-			("Expenses Included In Asset Valuation - _TC", 0.0, 250.0),
 		)
 
 		pi_gle = frappe.db.sql(

erpnext/buying/doctype/purchase_order/purchase_order.py

@@ -522,6 +522,8 @@ def make_purchase_receipt(source_name, target_doc=None):
 					"bom": "bom",
 					"material_request": "material_request",
 					"material_request_item": "material_request_item",
+					"sales_order": "sales_order",
+					"sales_order_item": "sales_order_item",
 				},
 				"postprocess": update_item,
 				"condition": lambda doc: abs(doc.received_qty) < abs(doc.qty)

erpnext/controllers/accounts_controller.py

@@ -1131,7 +1131,9 @@ class AccountsController(TransactionBase):
 								self.name,
 								arg.get("referenced_row"),
 							):
-								posting_date = frappe.db.get_value(arg.voucher_type, arg.voucher_no, "posting_date")
+								posting_date = arg.get("difference_posting_date") or frappe.db.get_value(
+									arg.voucher_type, arg.voucher_no, "posting_date"
+								)
 								je = create_gain_loss_journal(
 									self.company,
 									posting_date,
@@ -1214,7 +1216,7 @@ class AccountsController(TransactionBase):
 
 						je = create_gain_loss_journal(
 							self.company,
-							self.posting_date,
+							args.get("difference_posting_date") if args else self.posting_date,
 							self.party_type,
 							self.party,
 							party_account,

erpnext/controllers/stock_controller.py

@@ -62,9 +62,12 @@ class StockController(AccountsController):
 			)
 		)
 
+		is_asset_pr = any(d.get("is_fixed_asset") for d in self.get("items"))
+
 		if (
 			cint(erpnext.is_perpetual_inventory_enabled(self.company))
 			or provisional_accounting_for_non_stock_items
+			or is_asset_pr
 		):
 			warehouse_account = get_warehouse_account_map(self.company)
 
@@ -73,11 +76,6 @@ class StockController(AccountsController):
 					gl_entries = self.get_gl_entries(warehouse_account)
 				make_gl_entries(gl_entries, from_repost=from_repost)
 
-		elif self.doctype in ["Purchase Receipt", "Purchase Invoice"] and self.docstatus == 1:
-			gl_entries = []
-			gl_entries = self.get_asset_gl_entry(gl_entries)
-			make_gl_entries(gl_entries, from_repost=from_repost)
-
 	def validate_serialized_batch(self):
 		from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
 
@@ -670,13 +668,21 @@ class StockController(AccountsController):
 				d.stock_uom_rate = d.rate / (d.conversion_factor or 1)
 
 	def validate_internal_transfer(self):
-		if (
-			self.doctype in ("Sales Invoice", "Delivery Note", "Purchase Invoice", "Purchase Receipt")
-			and self.is_internal_transfer()
-		):
-			self.validate_in_transit_warehouses()
-			self.validate_multi_currency()
-			self.validate_packed_items()
+		if self.doctype in ("Sales Invoice", "Delivery Note", "Purchase Invoice", "Purchase Receipt"):
+			if self.is_internal_transfer():
+				self.validate_in_transit_warehouses()
+				self.validate_multi_currency()
+				self.validate_packed_items()
+			else:
+				self.validate_internal_transfer_warehouse()
+
+	def validate_internal_transfer_warehouse(self):
+		for row in self.items:
+			if row.get("target_warehouse"):
+				row.target_warehouse = None
+
+			if row.get("from_warehouse"):
+				row.from_warehouse = None
 
 	def validate_in_transit_warehouses(self):
 		if (

erpnext/controllers/tests/test_accounts_controller.py

@@ -7,7 +7,7 @@ import frappe
 from frappe import qb
 from frappe.query_builder.functions import Sum
 from frappe.tests.utils import FrappeTestCase, change_settings
-from frappe.utils import add_days, flt, nowdate
+from frappe.utils import add_days, flt, getdate, nowdate
 
 from erpnext import get_default_cost_center
 from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
@@ -614,6 +614,73 @@ class TestAccountsController(FrappeTestCase):
 		self.assertEqual(exc_je_for_si, [])
 		self.assertEqual(exc_je_for_pe, [])
 
+	def test_15_gain_loss_on_different_posting_date(self):
+		# Invoice in Foreign Currency
+		si = self.create_sales_invoice(
+			posting_date=add_days(nowdate(), -2), qty=2, conversion_rate=80, rate=1
+		)
+		# Payment
+		pe = (
+			self.create_payment_entry(posting_date=add_days(nowdate(), -1), amount=2, source_exc_rate=75)
+			.save()
+			.submit()
+		)
+
+		# There should be outstanding in both currencies
+		si.reload()
+		self.assertEqual(si.outstanding_amount, 2)
+		self.assert_ledger_outstanding(si.doctype, si.name, 160.0, 2.0)
+
+		# Reconcile the remaining amount
+		pr = frappe.get_doc("Payment Reconciliation")
+		pr.company = self.company
+		pr.party_type = "Customer"
+		pr.party = self.customer
+		pr.receivable_payable_account = self.debit_usd
+		pr.get_unreconciled_entries()
+		self.assertEqual(len(pr.invoices), 1)
+		self.assertEqual(len(pr.payments), 1)
+		invoices = [x.as_dict() for x in pr.invoices]
+		payments = [x.as_dict() for x in pr.payments]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		pr.allocation[0].gain_loss_posting_date = add_days(nowdate(), 1)
+		pr.reconcile()
+
+		# Exchange Gain/Loss Journal should've been created.
+		exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+		exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+		self.assertNotEqual(exc_je_for_si, [])
+		self.assertEqual(len(exc_je_for_si), 1)
+		self.assertEqual(len(exc_je_for_pe), 1)
+		self.assertEqual(exc_je_for_si[0], exc_je_for_pe[0])
+
+		self.assertEqual(
+			frappe.db.get_value("Journal Entry", exc_je_for_si[0].parent, "posting_date"),
+			getdate(add_days(nowdate(), 1)),
+		)
+
+		self.assertEqual(len(pr.invoices), 0)
+		self.assertEqual(len(pr.payments), 0)
+
+		# There should be no outstanding
+		si.reload()
+		self.assertEqual(si.outstanding_amount, 0)
+		self.assert_ledger_outstanding(si.doctype, si.name, 0.0, 0.0)
+
+		# Cancel Payment
+		pe.reload()
+		pe.cancel()
+
+		si.reload()
+		self.assertEqual(si.outstanding_amount, 2)
+		self.assert_ledger_outstanding(si.doctype, si.name, 160.0, 2.0)
+
+		# Exchange Gain/Loss Journal should've been cancelled
+		exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+		exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+		self.assertEqual(exc_je_for_si, [])
+		self.assertEqual(exc_je_for_pe, [])
+
 	def test_20_journal_against_sales_invoice(self):
 		# Invoice in Foreign Currency
 		si = self.create_sales_invoice(qty=1, conversion_rate=80, rate=1)

erpnext/loan_management/doctype/loan/loan.py

@@ -411,11 +411,6 @@ def close_unsecured_term_loan(loan):
 		frappe.throw(_("Cannot close this loan until full repayment"))
 
 
-def close_loan(loan, total_amount_paid):
-	frappe.db.set_value("Loan", loan, "total_amount_paid", total_amount_paid)
-	frappe.db.set_value("Loan", loan, "status", "Closed")
-
-
 @frappe.whitelist()
 def make_loan_disbursement(loan, company, applicant_type, applicant, pending_amount=0, as_dict=0):
 	disbursement_entry = frappe.new_doc("Loan Disbursement")

erpnext/loan_management/doctype/loan_write_off/loan_write_off.py

@@ -9,6 +9,9 @@ from frappe.utils import cint, flt, getdate
 import erpnext
 from erpnext.accounts.general_ledger import make_gl_entries
 from erpnext.controllers.accounts_controller import AccountsController
+from erpnext.loan_management.doctype.loan_repayment.loan_repayment import (
+	get_pending_principal_amount,
+)
 
 
 class LoanWriteOff(AccountsController):
@@ -39,11 +42,13 @@ class LoanWriteOff(AccountsController):
 	def on_submit(self):
 		self.update_outstanding_amount()
 		self.make_gl_entries()
+		self.close_employee_loan()
 
 	def on_cancel(self):
 		self.update_outstanding_amount(cancel=1)
 		self.ignore_linked_doctypes = ["GL Entry", "Payment Ledger Entry"]
 		self.make_gl_entries(cancel=1)
+		self.close_employee_loan(cancel=1)
 
 	def update_outstanding_amount(self, cancel=0):
 		written_off_amount = frappe.db.get_value("Loan", self.loan, "written_off_amount")
@@ -94,3 +99,39 @@ class LoanWriteOff(AccountsController):
 		)
 
 		make_gl_entries(gl_entries, cancel=cancel, merge_entries=False)
+
+	def close_employee_loan(self, cancel=0):
+		if not frappe.db.has_column("Loan", "repay_from_salary"):
+			return
+
+		loan = frappe.get_value(
+			"Loan",
+			self.loan,
+			[
+				"total_payment",
+				"total_principal_paid",
+				"loan_amount",
+				"total_interest_payable",
+				"written_off_amount",
+				"disbursed_amount",
+				"status",
+				"is_secured_loan",
+				"repay_from_salary",
+				"name",
+			],
+			as_dict=1,
+		)
+
+		if loan.is_secured_loan or not loan.repay_from_salary:
+			return
+
+		if not cancel:
+			pending_principal_amount = get_pending_principal_amount(loan)
+
+			precision = cint(frappe.db.get_default("currency_precision")) or 2
+
+			if flt(pending_principal_amount, precision) <= 0:
+				frappe.db.set_value("Loan", loan.name, "status", "Closed")
+				frappe.msgprint(_("Loan {0} closed").format(loan.name))
+		else:
+			frappe.db.set_value("Loan", loan.loan, "status", "Disbursed")

erpnext/manufacturing/doctype/bom/bom.py

@@ -1172,12 +1172,12 @@ def get_children(parent=None, is_root=False, **filters):
 def add_additional_cost(stock_entry, work_order):
 	# Add non stock items cost in the additional cost
 	stock_entry.additional_costs = []
-	expenses_included_in_valuation = frappe.get_cached_value(
-		"Company", work_order.company, "expenses_included_in_valuation"
+	default_expense_account = frappe.get_cached_value(
+		"Company", work_order.company, "default_expense_account"
 	)
 
-	add_non_stock_items_cost(stock_entry, work_order, expenses_included_in_valuation)
-	add_operations_cost(stock_entry, work_order, expenses_included_in_valuation)
+	add_non_stock_items_cost(stock_entry, work_order, default_expense_account)
+	add_operations_cost(stock_entry, work_order, default_expense_account)
 
 
 def add_non_stock_items_cost(stock_entry, work_order, expense_account):

erpnext/patches/v12_0/set_expense_account_in_landed_cost_voucher_taxes.py

@@ -1,42 +0,0 @@
-import frappe
-
-
-def execute():
-	frappe.reload_doctype("Landed Cost Taxes and Charges")
-
-	company_account_map = frappe._dict(
-		frappe.db.sql(
-			"""
-		SELECT name, expenses_included_in_valuation from `tabCompany`
-	"""
-		)
-	)
-
-	for company, account in company_account_map.items():
-		frappe.db.sql(
-			"""
-			UPDATE
-				`tabLanded Cost Taxes and Charges` t, `tabLanded Cost Voucher` l
-			SET
-				t.expense_account = %s
-			WHERE
-				l.docstatus = 1
-				AND l.company = %s
-				AND t.parent = l.name
-		""",
-			(account, company),
-		)
-
-		frappe.db.sql(
-			"""
-			UPDATE
-				`tabLanded Cost Taxes and Charges` t, `tabStock Entry` s
-			SET
-				t.expense_account = %s
-			WHERE
-				s.docstatus = 1
-				AND s.company = %s
-				AND t.parent = s.name
-		""",
-			(account, company),
-		)

erpnext/public/js/utils/unreconcile.js

@@ -17,7 +17,7 @@ erpnext.accounts.unreconcile_payments = {
 				},
 				callback: function(r) {
 					if (r.message) {
-						frm.add_custom_button(__("Un-Reconcile"), function() {
+						frm.add_custom_button(__("UnReconcile"), function() {
 							erpnext.accounts.unreconcile_payments.build_unreconcile_dialog(frm);
 						}, __('Actions'));
 					}
@@ -87,11 +87,11 @@ erpnext.accounts.unreconcile_payments = {
 						unreconcile_dialog_fields[0].get_data = function(){ return r.message};
 
 						let d = new frappe.ui.Dialog({
-							title: 'Un-Reconcile Allocations',
+							title: 'UnReconcile Allocations',
 							fields: unreconcile_dialog_fields,
 							size: 'large',
 							cannot_add_rows: true,
-							primary_action_label: 'Un-Reconcile',
+							primary_action_label: 'UnReconcile',
 							primary_action(values) {
 
 								let selected_allocations = values.allocations.filter(x=>x.__checked);

erpnext/selling/doctype/sales_order/sales_order.json

@@ -1631,7 +1631,7 @@
  "idx": 105,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-04-20 11:14:01.036202",
+ "modified": "2023-10-18 12:41:54.813462",
  "modified_by": "Administrator",
  "module": "Selling",
  "name": "Sales Order",

erpnext/selling/doctype/sales_order/test_sales_order.py

@@ -1893,10 +1893,10 @@ class TestSalesOrder(FrappeTestCase):
 		si.submit()
 		pe.load_from_db()
 
-		self.assertEqual(pe.references[0].reference_name, si.name)
-		self.assertEqual(pe.references[0].allocated_amount, 200)
-		self.assertEqual(pe.references[1].reference_name, so.name)
-		self.assertEqual(pe.references[1].allocated_amount, 300)
+		self.assertEqual(pe.references[0].reference_name, so.name)
+		self.assertEqual(pe.references[0].allocated_amount, 300)
+		self.assertEqual(pe.references[1].reference_name, si.name)
+		self.assertEqual(pe.references[1].allocated_amount, 200)
 
 	def test_delivered_item_material_request(self):
 		"SO -> MR (Manufacture) -> WO. Test if WO Qty is updated in SO."

erpnext/setup/doctype/company/company.js

@@ -223,7 +223,6 @@ erpnext.company.setup_queries = function(frm) {
 		["cost_center", {}],
 		["round_off_cost_center", {}],
 		["depreciation_cost_center", {}],
-		["expenses_included_in_asset_valuation", {"account_type": "Expenses Included In Asset Valuation"}],
 		["capital_work_in_progress_account", {"account_type": "Capital Work in Progress"}],
 		["asset_received_but_not_billed", {"account_type": "Asset Received But Not Billed"}],
 		["unrealized_profit_loss_account", {"root_type": ["in", ["Liability", "Asset"]]}],
@@ -236,8 +235,6 @@ erpnext.company.setup_queries = function(frm) {
 		$.each([
 			["stock_adjustment_account",
 				{"root_type": "Expense", "account_type": "Stock Adjustment"}],
-			["expenses_included_in_valuation",
-				{"root_type": "Expense", "account_type": "Expenses Included in Valuation"}],
 			["stock_received_but_not_billed",
 				{"root_type": "Liability", "account_type": "Stock Received But Not Billed"}],
 			["service_received_but_not_billed",

erpnext/setup/doctype/company/company.json

@@ -79,12 +79,10 @@
   "column_break_32",
   "stock_received_but_not_billed",
   "default_provisional_account",
-  "expenses_included_in_valuation",
   "fixed_asset_defaults",
   "accumulated_depreciation_account",
   "depreciation_expense_account",
   "series_for_depreciation_entry",
-  "expenses_included_in_asset_valuation",
   "column_break_40",
   "disposal_account",
   "depreciation_cost_center",
@@ -466,14 +464,6 @@
    "no_copy": 1,
    "options": "Account"
   },
-  {
-   "fieldname": "expenses_included_in_valuation",
-   "fieldtype": "Link",
-   "ignore_user_permissions": 1,
-   "label": "Expenses Included In Valuation",
-   "no_copy": 1,
-   "options": "Account"
-  },
   {
    "fieldname": "accumulated_depreciation_account",
    "fieldtype": "Link",
@@ -493,12 +483,6 @@
    "fieldtype": "Data",
    "label": "Series for Asset Depreciation Entry (Journal Entry)"
   },
-  {
-   "fieldname": "expenses_included_in_asset_valuation",
-   "fieldtype": "Link",
-   "label": "Expenses Included In Asset Valuation",
-   "options": "Account"
-  },
   {
    "fieldname": "column_break_40",
    "fieldtype": "Column Break"
@@ -728,7 +712,7 @@
  "image_field": "company_logo",
  "is_tree": 1,
  "links": [],
- "modified": "2023-07-07 05:41:41.537256",
+ "modified": "2023-10-23 10:19:24.322898",
  "modified_by": "Administrator",
  "module": "Setup",
  "name": "Company",

erpnext/setup/doctype/company/company.py

@@ -92,7 +92,6 @@ class Company(NestedSet):
 			["Default Income Account", "default_income_account"],
 			["Stock Received But Not Billed Account", "stock_received_but_not_billed"],
 			["Stock Adjustment Account", "stock_adjustment_account"],
-			["Expense Included In Valuation Account", "expenses_included_in_valuation"],
 		]
 
 		for account in accounts:
@@ -384,7 +383,6 @@ class Company(NestedSet):
 			"depreciation_expense_account": "Depreciation",
 			"capital_work_in_progress_account": "Capital Work in Progress",
 			"asset_received_but_not_billed": "Asset Received But Not Billed",
-			"expenses_included_in_asset_valuation": "Expenses Included In Asset Valuation",
 			"default_expense_account": "Cost of Goods Sold",
 		}
 
@@ -394,7 +392,6 @@ class Company(NestedSet):
 					"stock_received_but_not_billed": "Stock Received But Not Billed",
 					"default_inventory_account": "Stock",
 					"stock_adjustment_account": "Stock Adjustment",
-					"expenses_included_in_valuation": "Expenses Included In Valuation",
 				}
 			)
 

erpnext/stock/doctype/delivery_note/test_delivery_note.py

@@ -1315,6 +1315,21 @@ class TestDeliveryNote(FrappeTestCase):
 		frappe.db.rollback()
 		frappe.db.set_single_value("Selling Settings", "dont_reserve_sales_order_qty_on_sales_return", 0)
 
+	def non_internal_transfer_delivery_note(self):
+		from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
+
+		dn = create_delivery_note(do_not_submit=True)
+		warehouse = create_warehouse("Internal Transfer Warehouse", dn.company)
+		dn.items[0].db_set("target_warehouse", "warehouse")
+
+		dn.reload()
+
+		self.assertEqual(dn.items[0].target_warehouse, warehouse.name)
+
+		dn.save()
+		dn.reload()
+		self.assertFalse(dn.items[0].target_warehouse)
+
 
 def create_delivery_note(**args):
 	dn = frappe.new_doc("Delivery Note")

erpnext/stock/doctype/delivery_trip/delivery_trip.js

@@ -62,7 +62,7 @@ frappe.ui.form.on('Delivery Trip', {
 						company: frm.doc.company,
 					}
 				})
-			}, __("Get customers from"));
+			}, __("Get stops from"));
 		}
 	},
 

erpnext/stock/doctype/item/test_item.py

@@ -893,6 +893,8 @@ def create_item(
 	opening_stock=0,
 	is_fixed_asset=0,
 	asset_category=None,
+	buying_cost_center=None,
+	selling_cost_center=None,
 	company="_Test Company",
 ):
 	if not frappe.db.exists("Item", item_code):
@@ -910,7 +912,15 @@ def create_item(
 		item.is_purchase_item = is_purchase_item
 		item.is_customer_provided_item = is_customer_provided_item
 		item.customer = customer or ""
-		item.append("item_defaults", {"default_warehouse": warehouse, "company": company})
+		item.append(
+			"item_defaults",
+			{
+				"default_warehouse": warehouse,
+				"company": company,
+				"selling_cost_center": selling_cost_center,
+				"buying_cost_center": buying_cost_center,
+			},
+		)
 		item.save()
 	else:
 		item = frappe.get_doc("Item", item_code)

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -13,7 +13,6 @@ from pypika import functions as fn
 import erpnext
 from erpnext.accounts.utils import get_account_currency
 from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
-from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.buying_controller import BuyingController
 from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_transaction
@@ -146,8 +145,8 @@ class PurchaseReceipt(BuyingController):
 			if item.is_fixed_asset and is_cwip_accounting_enabled(item.asset_category):
 				# check cwip accounts before making auto assets
 				# Improves UX by not giving messages of "Assets Created" before throwing error of not finding arbnb account
-				arbnb_account = self.get_company_default("asset_received_but_not_billed")
-				cwip_account = get_asset_account(
+				self.get_company_default("asset_received_but_not_billed")
+				get_asset_account(
 					"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
 				)
 				break
@@ -315,7 +314,6 @@ class PurchaseReceipt(BuyingController):
 
 		self.make_item_gl_entries(gl_entries, warehouse_account=warehouse_account)
 		self.make_tax_gl_entries(gl_entries)
-		self.get_asset_gl_entry(gl_entries)
 
 		return process_gl_map(gl_entries)
 
@@ -324,14 +322,6 @@ class PurchaseReceipt(BuyingController):
 			get_purchase_document_details,
 		)
 
-		stock_rbnb = None
-		if erpnext.is_perpetual_inventory_enabled(self.company):
-			stock_rbnb = self.get_company_default("stock_received_but_not_billed")
-			landed_cost_entries = get_item_account_wise_additional_cost(self.name)
-			expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
-
-		warehouse_with_no_account = []
-		stock_items = self.get_stock_items()
 		provisional_accounting_for_non_stock_items = cint(
 			frappe.db.get_value(
 				"Company", self.company, "enable_provisional_accounting_for_non_stock_items"
@@ -340,28 +330,256 @@ class PurchaseReceipt(BuyingController):
 
 		exchange_rate_map, net_rate_map = get_purchase_document_details(self)
 
+		def validate_account(account_type):
+			frappe.throw(_("{0} account not found while submitting purchase receipt").format(account_type))
+
+		def make_item_asset_inward_gl_entry(item, stock_value_diff, stock_asset_account_name):
+			account_currency = get_account_currency(stock_asset_account_name)
+
+			if not stock_asset_account_name:
+				validate_account("Asset or warehouse account")
+
+			self.add_gl_entry(
+				gl_entries=gl_entries,
+				account=stock_asset_account_name,
+				cost_center=d.cost_center,
+				debit=stock_value_diff,
+				credit=0.0,
+				remarks=remarks,
+				against_account=stock_asset_rbnb,
+				account_currency=account_currency,
+				item=item,
+			)
+
+		def make_stock_received_but_not_billed_entry(item):
+			account = (
+				warehouse_account[item.from_warehouse]["account"] if item.from_warehouse else stock_asset_rbnb
+			)
+			account_currency = get_account_currency(account)
+
+			# GL Entry for from warehouse or Stock Received but not billed
+			# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
+			credit_amount = (
+				flt(item.base_net_amount, item.precision("base_net_amount"))
+				if account_currency == self.company_currency
+				else flt(item.net_amount, item.precision("net_amount"))
+			)
+
+			outgoing_amount = item.base_net_amount
+			if self.is_internal_transfer() and item.valuation_rate:
+				outgoing_amount = abs(get_stock_value_difference(self.name, item.name, item.from_warehouse))
+				credit_amount = outgoing_amount
+
+			if credit_amount:
+				if not account:
+					validate_account("Stock or Asset Received But Not Billed")
+
+				self.add_gl_entry(
+					gl_entries=gl_entries,
+					account=account,
+					cost_center=item.cost_center,
+					debit=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
+					credit=0.0,
+					remarks=remarks,
+					against_account=stock_asset_account_name,
+					debit_in_account_currency=-1 * flt(outgoing_amount, item.precision("base_net_amount")),
+					account_currency=account_currency,
+					item=item,
+				)
+
+				# check if the exchange rate has changed
+				if d.get("purchase_invoice"):
+					if (
+						exchange_rate_map[item.purchase_invoice]
+						and self.conversion_rate != exchange_rate_map[item.purchase_invoice]
+						and item.net_rate == net_rate_map[item.purchase_invoice_item]
+					):
+
+						discrepancy_caused_by_exchange_rate_difference = (item.qty * item.net_rate) * (
+							exchange_rate_map[item.purchase_invoice] - self.conversion_rate
+						)
+
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=discrepancy_caused_by_exchange_rate_difference,
+							remarks=remarks,
+							against_account=self.supplier,
+							debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
+							account_currency=account_currency,
+							item=item,
+						)
+
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=self.get_company_default("exchange_gain_loss_account"),
+							cost_center=d.cost_center,
+							debit=discrepancy_caused_by_exchange_rate_difference,
+							credit=0.0,
+							remarks=remarks,
+							against_account=self.supplier,
+							debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
+							account_currency=account_currency,
+							item=item,
+						)
+
+			return outgoing_amount
+
+		def make_landed_cost_gl_entries(item):
+			# Amount added through landed-cost-voucher
+			if item.landed_cost_voucher_amount and landed_cost_entries:
+				if (item.item_code, item.name) in landed_cost_entries:
+					for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
+						account_currency = get_account_currency(account)
+						credit_amount = (
+							flt(amount["base_amount"])
+							if (amount["base_amount"] or account_currency != self.company_currency)
+							else flt(amount["amount"])
+						)
+
+						if not account:
+							validate_account("Landed Cost Account")
+
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=credit_amount,
+							remarks=remarks,
+							against_account=stock_asset_account_name,
+							credit_in_account_currency=flt(amount["amount"]),
+							account_currency=account_currency,
+							project=item.project,
+							item=item,
+						)
+
+		def make_rate_difference_entry(item):
+			if item.rate_difference_with_purchase_invoice and stock_asset_rbnb:
+				account_currency = get_account_currency(stock_asset_rbnb)
+				self.add_gl_entry(
+					gl_entries=gl_entries,
+					account=stock_asset_rbnb,
+					cost_center=item.cost_center,
+					debit=0.0,
+					credit=flt(item.rate_difference_with_purchase_invoice),
+					remarks=_("Adjustment based on Purchase Invoice rate"),
+					against_account=stock_asset_account_name,
+					account_currency=account_currency,
+					project=item.project,
+					item=item,
+				)
+
+		def make_sub_contracting_gl_entries(item):
+			# sub-contracting warehouse
+			if flt(item.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
+				self.add_gl_entry(
+					gl_entries=gl_entries,
+					account=supplier_warehouse_account,
+					cost_center=item.cost_center,
+					debit=0.0,
+					credit=flt(item.rm_supp_cost),
+					remarks=remarks,
+					against_account=stock_asset_account_name,
+					account_currency=supplier_warehouse_account_currency,
+					item=item,
+				)
+
+		def make_divisional_loss_gl_entry(item, outgoing_amount):
+			if item.is_fixed_asset:
+				return
+
+			# divisional loss adjustment
+			valuation_amount_as_per_doc = (
+				flt(outgoing_amount, d.precision("base_net_amount"))
+				+ flt(item.landed_cost_voucher_amount)
+				+ flt(item.rm_supp_cost)
+				+ flt(item.item_tax_amount)
+				+ flt(item.rate_difference_with_purchase_invoice)
+			)
+
+			divisional_loss = flt(
+				valuation_amount_as_per_doc - flt(stock_value_diff), item.precision("base_net_amount")
+			)
+
+			if divisional_loss:
+				loss_account = (
+					self.get_company_default("default_expense_account", ignore_validation=True)
+					or stock_asset_rbnb
+				)
+
+				cost_center = item.cost_center or frappe.get_cached_value(
+					"Company", self.company, "cost_center"
+				)
+				account_currency = get_account_currency(loss_account)
+				self.add_gl_entry(
+					gl_entries=gl_entries,
+					account=loss_account,
+					cost_center=cost_center,
+					debit=divisional_loss,
+					credit=0.0,
+					remarks=remarks,
+					against_account=stock_asset_account_name,
+					account_currency=account_currency,
+					project=item.project,
+					item=item,
+				)
+
+		stock_items = self.get_stock_items()
+		warehouse_with_no_account = []
+
 		for d in self.get("items"):
-			if d.item_code in stock_items and flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
-				if warehouse_account.get(d.warehouse):
-					stock_value_diff = frappe.db.get_value(
-						"Stock Ledger Entry",
-						{
-							"voucher_type": "Purchase Receipt",
-							"voucher_no": self.name,
-							"voucher_detail_no": d.name,
-							"warehouse": d.warehouse,
-							"is_cancelled": 0,
-						},
-						"stock_value_difference",
+			if (
+				provisional_accounting_for_non_stock_items
+				and d.item_code not in stock_items
+				and flt(d.qty)
+				and d.get("provisional_expense_account")
+				and not d.is_fixed_asset
+			):
+				self.add_provisional_gl_entry(
+					d, gl_entries, self.posting_date, d.get("provisional_expense_account")
+				)
+			elif flt(d.qty) and (flt(d.valuation_rate) or self.is_return):
+				is_asset_pr = any(d.is_fixed_asset for d in self.get("items"))
+				remarks = self.get("remarks") or _("Accounting Entry for {0}").format(
+					"Asset" if is_asset_pr else "Stock"
+				)
+
+				if not (erpnext.is_perpetual_inventory_enabled(self.company) or is_asset_pr):
+					return
+
+				stock_asset_rbnb = (
+					self.get_company_default("asset_received_but_not_billed")
+					if is_asset_pr
+					else self.get_company_default("stock_received_but_not_billed")
+				)
+				landed_cost_entries = get_item_account_wise_additional_cost(self.name)
+
+				if d.is_fixed_asset:
+					account_type = (
+						"capital_work_in_progress_account"
+						if is_cwip_accounting_enabled(d.asset_category)
+						else "fixed_asset_account"
 					)
 
-					warehouse_account_name = warehouse_account[d.warehouse]["account"]
-					warehouse_account_currency = warehouse_account[d.warehouse]["account_currency"]
+					stock_asset_account_name = get_asset_account(
+						account_type, asset_category=d.asset_category, company=self.company
+					)
+
+					stock_value_diff = (
+						flt(d.net_amount)
+						+ flt(d.item_tax_amount / self.conversion_rate)
+						+ flt(d.landed_cost_voucher_amount)
+					)
+				elif warehouse_account.get(d.warehouse):
+					stock_value_diff = get_stock_value_difference(self.name, d.name, d.warehouse)
+					stock_asset_account_name = warehouse_account[d.warehouse]["account"]
 					supplier_warehouse_account = warehouse_account.get(self.supplier_warehouse, {}).get("account")
 					supplier_warehouse_account_currency = warehouse_account.get(self.supplier_warehouse, {}).get(
 						"account_currency"
 					)
-					remarks = self.get("remarks") or _("Accounting Entry for Stock")
 
 					# If PR is sub-contracted and fg item rate is zero
 					# in that case if account for source and target warehouse are same,
@@ -369,214 +587,25 @@ class PurchaseReceipt(BuyingController):
 					if (
 						flt(stock_value_diff) == flt(d.rm_supp_cost)
 						and warehouse_account.get(self.supplier_warehouse)
-						and warehouse_account_name == supplier_warehouse_account
+						and stock_asset_account_name == supplier_warehouse_account
 					):
 						continue
 
-					self.add_gl_entry(
-						gl_entries=gl_entries,
-						account=warehouse_account_name,
-						cost_center=d.cost_center,
-						debit=stock_value_diff,
-						credit=0.0,
-						remarks=remarks,
-						against_account=stock_rbnb,
-						account_currency=warehouse_account_currency,
-						item=d,
-					)
-
-					# GL Entry for from warehouse or Stock Received but not billed
-					# Intentionally passed negative debit amount to avoid incorrect GL Entry validation
-					credit_currency = (
-						get_account_currency(warehouse_account[d.from_warehouse]["account"])
-						if d.from_warehouse
-						else get_account_currency(stock_rbnb)
-					)
-
-					credit_amount = (
-						flt(d.base_net_amount, d.precision("base_net_amount"))
-						if credit_currency == self.company_currency
-						else flt(d.net_amount, d.precision("net_amount"))
-					)
-
-					outgoing_amount = d.base_net_amount
-					if self.is_internal_transfer() and d.valuation_rate:
-						outgoing_amount = abs(
-							frappe.db.get_value(
-								"Stock Ledger Entry",
-								{
-									"voucher_type": "Purchase Receipt",
-									"voucher_no": self.name,
-									"voucher_detail_no": d.name,
-									"warehouse": d.from_warehouse,
-									"is_cancelled": 0,
-								},
-								"stock_value_difference",
-							)
-						)
-						credit_amount = outgoing_amount
-
-					if credit_amount:
-						account = warehouse_account[d.from_warehouse]["account"] if d.from_warehouse else stock_rbnb
-
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=account,
-							cost_center=d.cost_center,
-							debit=-1 * flt(outgoing_amount, d.precision("base_net_amount")),
-							credit=0.0,
-							remarks=remarks,
-							against_account=warehouse_account_name,
-							debit_in_account_currency=-1 * credit_amount,
-							account_currency=credit_currency,
-							item=d,
-						)
-
-						# check if the exchange rate has changed
-						if d.get("purchase_invoice"):
-							if (
-								exchange_rate_map[d.purchase_invoice]
-								and self.conversion_rate != exchange_rate_map[d.purchase_invoice]
-								and d.net_rate == net_rate_map[d.purchase_invoice_item]
-							):
-
-								discrepancy_caused_by_exchange_rate_difference = (d.qty * d.net_rate) * (
-									exchange_rate_map[d.purchase_invoice] - self.conversion_rate
-								)
-
-								self.add_gl_entry(
-									gl_entries=gl_entries,
-									account=account,
-									cost_center=d.cost_center,
-									debit=0.0,
-									credit=discrepancy_caused_by_exchange_rate_difference,
-									remarks=remarks,
-									against_account=self.supplier,
-									debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
-									account_currency=credit_currency,
-									item=d,
-								)
-
-								self.add_gl_entry(
-									gl_entries=gl_entries,
-									account=self.get_company_default("exchange_gain_loss_account"),
-									cost_center=d.cost_center,
-									debit=discrepancy_caused_by_exchange_rate_difference,
-									credit=0.0,
-									remarks=remarks,
-									against_account=self.supplier,
-									debit_in_account_currency=-1 * discrepancy_caused_by_exchange_rate_difference,
-									account_currency=credit_currency,
-									item=d,
-								)
-
-					# Amount added through landed-cos-voucher
-					if d.landed_cost_voucher_amount and landed_cost_entries:
-						if (d.item_code, d.name) in landed_cost_entries:
-							for account, amount in landed_cost_entries[(d.item_code, d.name)].items():
-								account_currency = get_account_currency(account)
-								credit_amount = (
-									flt(amount["base_amount"])
-									if (amount["base_amount"] or account_currency != self.company_currency)
-									else flt(amount["amount"])
-								)
-
-								self.add_gl_entry(
-									gl_entries=gl_entries,
-									account=account,
-									cost_center=d.cost_center,
-									debit=0.0,
-									credit=credit_amount,
-									remarks=remarks,
-									against_account=warehouse_account_name,
-									credit_in_account_currency=flt(amount["amount"]),
-									account_currency=account_currency,
-									project=d.project,
-									item=d,
-								)
-
-					if d.rate_difference_with_purchase_invoice and stock_rbnb:
-						account_currency = get_account_currency(stock_rbnb)
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=stock_rbnb,
-							cost_center=d.cost_center,
-							debit=0.0,
-							credit=flt(d.rate_difference_with_purchase_invoice),
-							remarks=_("Adjustment based on Purchase Invoice rate"),
-							against_account=warehouse_account_name,
-							account_currency=account_currency,
-							project=d.project,
-							item=d,
-						)
-
-					# sub-contracting warehouse
-					if flt(d.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=supplier_warehouse_account,
-							cost_center=d.cost_center,
-							debit=0.0,
-							credit=flt(d.rm_supp_cost),
-							remarks=remarks,
-							against_account=warehouse_account_name,
-							account_currency=supplier_warehouse_account_currency,
-							item=d,
-						)
-
-					# divisional loss adjustment
-					valuation_amount_as_per_doc = (
-						flt(outgoing_amount, d.precision("base_net_amount"))
-						+ flt(d.landed_cost_voucher_amount)
-						+ flt(d.rm_supp_cost)
-						+ flt(d.item_tax_amount)
-						+ flt(d.rate_difference_with_purchase_invoice)
-					)
-
-					divisional_loss = flt(
-						valuation_amount_as_per_doc - flt(stock_value_diff), d.precision("base_net_amount")
-					)
-
-					if divisional_loss:
-						if self.is_return or flt(d.item_tax_amount):
-							loss_account = expenses_included_in_valuation
-						else:
-							loss_account = (
-								self.get_company_default("default_expense_account", ignore_validation=True) or stock_rbnb
-							)
-
-						cost_center = d.cost_center or frappe.get_cached_value(
-							"Company", self.company, "cost_center"
-						)
-
-						self.add_gl_entry(
-							gl_entries=gl_entries,
-							account=loss_account,
-							cost_center=cost_center,
-							debit=divisional_loss,
-							credit=0.0,
-							remarks=remarks,
-							against_account=warehouse_account_name,
-							account_currency=credit_currency,
-							project=d.project,
-							item=d,
-						)
-
-				elif (
-					d.warehouse not in warehouse_with_no_account
-					or d.rejected_warehouse not in warehouse_with_no_account
-				):
-					warehouse_with_no_account.append(d.warehouse)
+				if (flt(d.valuation_rate) or self.is_return or d.is_fixed_asset) and flt(d.qty):
+					make_item_asset_inward_gl_entry(d, stock_value_diff, stock_asset_account_name)
+					outgoing_amount = make_stock_received_but_not_billed_entry(d)
+					make_landed_cost_gl_entries(d)
+					make_rate_difference_entry(d)
+					make_sub_contracting_gl_entries(d)
+					make_divisional_loss_gl_entry(d, outgoing_amount)
 			elif (
-				d.item_code not in stock_items
-				and not d.is_fixed_asset
-				and flt(d.qty)
-				and provisional_accounting_for_non_stock_items
-				and d.get("provisional_expense_account")
+				d.warehouse not in warehouse_with_no_account
+				or d.rejected_warehouse not in warehouse_with_no_account
 			):
-				self.add_provisional_gl_entry(
-					d, gl_entries, self.posting_date, d.get("provisional_expense_account")
-				)
+				warehouse_with_no_account.append(d.warehouse)
+
+			if d.is_fixed_asset:
+				self.update_assets(d, d.valuation_rate)
 
 		if warehouse_with_no_account:
 			frappe.msgprint(
@@ -589,8 +618,8 @@ class PurchaseReceipt(BuyingController):
 		self, item, gl_entries, posting_date, provisional_account, reverse=0
 	):
 		credit_currency = get_account_currency(provisional_account)
-		debit_currency = get_account_currency(item.expense_account)
 		expense_account = item.expense_account
+		debit_currency = get_account_currency(item.expense_account)
 		remarks = self.get("remarks") or _("Accounting Entry for Service")
 		multiplication_factor = 1
 
@@ -631,11 +660,8 @@ class PurchaseReceipt(BuyingController):
 		)
 
 	def make_tax_gl_entries(self, gl_entries):
-
-		if erpnext.is_perpetual_inventory_enabled(self.company):
-			expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
-
 		negative_expense_to_be_booked = sum([flt(d.item_tax_amount) for d in self.get("items")])
+		is_asset_pr = any(d.is_fixed_asset for d in self.get("items"))
 		# Cost center-wise amount breakup for other charges included for valuation
 		valuation_tax = {}
 		for tax in self.get("taxes"):
@@ -655,26 +681,26 @@ class PurchaseReceipt(BuyingController):
 
 		if negative_expense_to_be_booked and valuation_tax:
 			# Backward compatibility:
-			# If expenses_included_in_valuation account has been credited in against PI
 			# and charges added via Landed Cost Voucher,
 			# post valuation related charges on "Stock Received But Not Billed"
-			# introduced in 2014 for backward compatibility of expenses already booked in expenses_included_in_valuation account
-
-			negative_expense_booked_in_pi = frappe.db.sql(
-				"""select name from `tabPurchase Invoice Item` pi
-				where docstatus = 1 and purchase_receipt=%s
-				and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
-					and voucher_no=pi.parent and account=%s)""",
-				(self.name, expenses_included_in_valuation),
-			)
-
 			against_account = ", ".join([d.account for d in gl_entries if flt(d.debit) > 0])
 			total_valuation_amount = sum(valuation_tax.values())
 			amount_including_divisional_loss = negative_expense_to_be_booked
-			stock_rbnb = self.get_company_default("stock_received_but_not_billed")
+			stock_rbnb = (
+				self.get("asset_received_but_not_billed")
+				if is_asset_pr
+				else self.get_company_default("stock_received_but_not_billed")
+			)
 			i = 1
 			for tax in self.get("taxes"):
 				if valuation_tax.get(tax.name):
+					negative_expense_booked_in_pi = frappe.db.sql(
+						"""select name from `tabPurchase Invoice Item` pi
+						where docstatus = 1 and purchase_receipt=%s
+						and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
+							and voucher_no=pi.parent and account=%s)""",
+						(self.name, tax.account_head),
+					)
 
 					if negative_expense_booked_in_pi:
 						account = stock_rbnb
@@ -702,103 +728,6 @@ class PurchaseReceipt(BuyingController):
 
 					i += 1
 
-	def get_asset_gl_entry(self, gl_entries):
-		for item in self.get("items"):
-			if item.is_fixed_asset:
-				if is_cwip_accounting_enabled(item.asset_category):
-					self.add_asset_gl_entries(item, gl_entries)
-				if flt(item.landed_cost_voucher_amount):
-					self.add_lcv_gl_entries(item, gl_entries)
-					# update assets gross amount by its valuation rate
-					# valuation rate is total of net rate, raw mat supp cost, tax amount, lcv amount per item
-					self.update_assets(item, item.valuation_rate)
-		return gl_entries
-
-	def add_asset_gl_entries(self, item, gl_entries):
-		arbnb_account = self.get_company_default("asset_received_but_not_billed")
-		# This returns category's cwip account if not then fallback to company's default cwip account
-		cwip_account = get_asset_account(
-			"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
-		)
-
-		asset_amount = flt(item.net_amount) + flt(item.item_tax_amount / self.conversion_rate)
-		base_asset_amount = flt(item.base_net_amount + item.item_tax_amount)
-		remarks = self.get("remarks") or _("Accounting Entry for Asset")
-
-		cwip_account_currency = get_account_currency(cwip_account)
-		# debit cwip account
-		debit_in_account_currency = (
-			base_asset_amount if cwip_account_currency == self.company_currency else asset_amount
-		)
-
-		self.add_gl_entry(
-			gl_entries=gl_entries,
-			account=cwip_account,
-			cost_center=item.cost_center,
-			debit=base_asset_amount,
-			credit=0.0,
-			remarks=remarks,
-			against_account=arbnb_account,
-			debit_in_account_currency=debit_in_account_currency,
-			item=item,
-		)
-
-		asset_rbnb_currency = get_account_currency(arbnb_account)
-		# credit arbnb account
-		credit_in_account_currency = (
-			base_asset_amount if asset_rbnb_currency == self.company_currency else asset_amount
-		)
-
-		self.add_gl_entry(
-			gl_entries=gl_entries,
-			account=arbnb_account,
-			cost_center=item.cost_center,
-			debit=0.0,
-			credit=base_asset_amount,
-			remarks=remarks,
-			against_account=cwip_account,
-			credit_in_account_currency=credit_in_account_currency,
-			item=item,
-		)
-
-	def add_lcv_gl_entries(self, item, gl_entries):
-		expenses_included_in_asset_valuation = self.get_company_default(
-			"expenses_included_in_asset_valuation"
-		)
-		if not is_cwip_accounting_enabled(item.asset_category):
-			asset_account = get_asset_category_account(
-				asset_category=item.asset_category, fieldname="fixed_asset_account", company=self.company
-			)
-		else:
-			# This returns company's default cwip account
-			asset_account = get_asset_account("capital_work_in_progress_account", company=self.company)
-
-		remarks = self.get("remarks") or _("Accounting Entry for Stock")
-
-		self.add_gl_entry(
-			gl_entries=gl_entries,
-			account=expenses_included_in_asset_valuation,
-			cost_center=item.cost_center,
-			debit=0.0,
-			credit=flt(item.landed_cost_voucher_amount),
-			remarks=remarks,
-			against_account=asset_account,
-			project=item.project,
-			item=item,
-		)
-
-		self.add_gl_entry(
-			gl_entries=gl_entries,
-			account=asset_account,
-			cost_center=item.cost_center,
-			debit=flt(item.landed_cost_voucher_amount),
-			credit=0.0,
-			remarks=remarks,
-			against_account=expenses_included_in_asset_valuation,
-			project=item.project,
-			item=item,
-		)
-
 	def update_assets(self, item, valuation_rate):
 		assets = frappe.db.get_all(
 			"Asset", filters={"purchase_receipt": self.name, "item_code": item.item_code}
@@ -832,6 +761,20 @@ class PurchaseReceipt(BuyingController):
 		self.load_from_db()
 
 
+def get_stock_value_difference(voucher_no, voucher_detail_no, warehouse):
+	return frappe.db.get_value(
+		"Stock Ledger Entry",
+		{
+			"voucher_type": "Purchase Receipt",
+			"voucher_no": voucher_no,
+			"voucher_detail_no": voucher_detail_no,
+			"warehouse": warehouse,
+			"is_cancelled": 0,
+		},
+		"stock_value_difference",
+	)
+
+
 def update_billed_amount_based_on_po(po_details, update_modified=True):
 	po_billed_amt_details = get_billed_amount_against_po(po_details)
 

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -928,17 +928,33 @@ class TestPurchaseReceipt(FrappeTestCase):
 		pr1.cancel()
 
 	def test_stock_transfer_from_purchase_receipt(self):
+		from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_purchase_receipt
+		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
+
+		prepare_data_for_internal_transfer()
+
+		customer = "_Test Internal Customer 2"
+		company = "_Test Company with perpetual inventory"
+
 		pr1 = make_purchase_receipt(
-			warehouse="Work In Progress - TCP1", company="_Test Company with perpetual inventory"
+			warehouse="Stores - TCP1", company="_Test Company with perpetual inventory"
 		)
 
-		pr = make_purchase_receipt(
-			company="_Test Company with perpetual inventory", warehouse="Stores - TCP1", do_not_save=1
+		dn1 = create_delivery_note(
+			item_code=pr1.items[0].item_code,
+			company=company,
+			customer=customer,
+			cost_center="Main - TCP1",
+			expense_account="Cost of Goods Sold - TCP1",
+			qty=5,
+			rate=500,
+			warehouse="Stores - TCP1",
+			target_warehouse="Work In Progress - TCP1",
 		)
 
-		pr.supplier_warehouse = ""
+		pr = make_inter_company_purchase_receipt(dn1.name)
 		pr.items[0].from_warehouse = "Work In Progress - TCP1"
-
+		pr.items[0].warehouse = "Stores - TCP1"
 		pr.submit()
 
 		gl_entries = get_gl_entries("Purchase Receipt", pr.name)
@@ -955,6 +971,11 @@ class TestPurchaseReceipt(FrappeTestCase):
 		pr1.cancel()
 
 	def test_stock_transfer_from_purchase_receipt_with_valuation(self):
+		from erpnext.stock.doctype.delivery_note.delivery_note import make_inter_company_purchase_receipt
+		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
+
+		prepare_data_for_internal_transfer()
+
 		create_warehouse(
 			"_Test Warehouse for Valuation",
 			company="_Test Company with perpetual inventory",
@@ -962,16 +983,28 @@ class TestPurchaseReceipt(FrappeTestCase):
 		)
 
 		pr1 = make_purchase_receipt(
-			warehouse="_Test Warehouse for Valuation - TCP1",
+			warehouse="Stores - TCP1",
 			company="_Test Company with perpetual inventory",
 		)
 
-		pr = make_purchase_receipt(
-			company="_Test Company with perpetual inventory", warehouse="Stores - TCP1", do_not_save=1
+		customer = "_Test Internal Customer 2"
+		company = "_Test Company with perpetual inventory"
+
+		dn1 = create_delivery_note(
+			item_code=pr1.items[0].item_code,
+			company=company,
+			customer=customer,
+			cost_center="Main - TCP1",
+			expense_account="Cost of Goods Sold - TCP1",
+			qty=5,
+			rate=50,
+			warehouse="Stores - TCP1",
+			target_warehouse="_Test Warehouse for Valuation - TCP1",
 		)
 
+		pr = make_inter_company_purchase_receipt(dn1.name)
 		pr.items[0].from_warehouse = "_Test Warehouse for Valuation - TCP1"
-		pr.supplier_warehouse = ""
+		pr.items[0].warehouse = "Stores - TCP1"
 
 		pr.append(
 			"taxes",
@@ -2203,6 +2236,21 @@ class TestPurchaseReceipt(FrappeTestCase):
 		for entry in gl_entries:
 			self.assertEqual(abs(entry.debit + entry.credit), abs(sl_entries[0].stock_value_difference))
 
+	def non_internal_transfer_purchase_receipt(self):
+		from erpnext.stock.doctype.warehouse.test_warehouse import create_warehouse
+
+		pr_doc = make_purchase_receipt(do_not_submit=True)
+		warehouse = create_warehouse("Internal Transfer Warehouse", pr_doc.company)
+		pr_doc.items[0].db_set("target_warehouse", "warehouse")
+
+		pr_doc.reload()
+
+		self.assertEqual(pr_doc.items[0].from_warehouse, warehouse.name)
+
+		pr_doc.save()
+		pr_doc.reload()
+		self.assertFalse(pr_doc.items[0].from_warehouse)
+
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier

erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json

@@ -118,7 +118,9 @@
   "dimension_col_break",
   "cost_center",
   "section_break_80",
-  "page_break"
+  "page_break",
+  "sales_order",
+  "sales_order_item"
  ],
  "fields": [
   {
@@ -1025,12 +1027,32 @@
    "fieldtype": "Link",
    "label": "WIP Composite Asset",
    "options": "Asset"
+  },
+  {
+   "fieldname": "sales_order",
+   "fieldtype": "Link",
+   "label": "Sales Order",
+   "no_copy": 1,
+   "options": "Sales Order",
+   "print_hide": 1,
+   "read_only": 1,
+   "search_index": 1
+  },
+  {
+   "fieldname": "sales_order_item",
+   "fieldtype": "Data",
+   "hidden": 1,
+   "label": "Sales Order Item",
+   "no_copy": 1,
+   "print_hide": 1,
+   "read_only": 1,
+   "search_index": 1
   }
  ],
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2023-10-03 21:11:50.547261",
+ "modified": "2023-10-19 10:50:58.071735",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt Item",

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -451,31 +451,37 @@ class StockEntry(StockController):
 								item_code.append(item.item_code)
 
 	def validate_fg_completed_qty(self):
-		item_wise_qty = {}
-		if self.purpose == "Manufacture" and self.work_order:
-			for d in self.items:
-				if d.is_finished_item:
-					if self.process_loss_qty:
-						d.qty = self.fg_completed_qty - self.process_loss_qty
+		if self.purpose != "Manufacture":
+			return
 
-					item_wise_qty.setdefault(d.item_code, []).append(d.qty)
+		fg_qty = defaultdict(float)
+		for d in self.items:
+			if d.is_finished_item:
+				fg_qty[d.item_code] += flt(d.qty)
+
+		if not fg_qty:
+			return
 
 		precision = frappe.get_precision("Stock Entry Detail", "qty")
-		for item_code, qty_list in item_wise_qty.items():
-			total = flt(sum(qty_list), precision)
+		fg_item = list(fg_qty.keys())[0]
+		fg_item_qty = flt(fg_qty[fg_item], precision)
+		fg_completed_qty = flt(self.fg_completed_qty, precision)
 
-			if (self.fg_completed_qty - total) > 0 and not self.process_loss_qty:
-				self.process_loss_qty = flt(self.fg_completed_qty - total, precision)
-				self.process_loss_percentage = flt(self.process_loss_qty * 100 / self.fg_completed_qty)
+		for d in self.items:
+			if not fg_qty.get(d.item_code):
+				continue
 
-			if self.process_loss_qty:
-				total += flt(self.process_loss_qty, precision)
+			if (fg_completed_qty - fg_item_qty) > 0:
+				self.process_loss_qty = fg_completed_qty - fg_item_qty
 
-			if self.fg_completed_qty != total:
+			if not self.process_loss_qty:
+				continue
+
+			if fg_completed_qty != (flt(fg_item_qty) + flt(self.process_loss_qty, precision)):
 				frappe.throw(
-					_("The finished product {0} quantity {1} and For Quantity {2} cannot be different").format(
-						frappe.bold(item_code), frappe.bold(total), frappe.bold(self.fg_completed_qty)
-					)
+					_(
+						"Since there is a process loss of {0} units for the finished good {1}, you should reduce the quantity by {0} units for the finished good {1} in the Items Table."
+					).format(frappe.bold(self.process_loss_qty), frappe.bold(d.item_code))
 				)
 
 	def validate_difference_account(self):

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -447,9 +447,7 @@ class TestStockEntry(FrappeTestCase):
 		repack.posting_date = nowdate()
 		repack.posting_time = nowtime()
 
-		expenses_included_in_valuation = frappe.get_value(
-			"Company", company, "expenses_included_in_valuation"
-		)
+		default_expense_account = frappe.get_value("Company", company, "default_expense_account")
 
 		items = get_multiple_items()
 		repack.items = []
@@ -460,12 +458,12 @@ class TestStockEntry(FrappeTestCase):
 			"additional_costs",
 			[
 				{
-					"expense_account": expenses_included_in_valuation,
+					"expense_account": default_expense_account,
 					"description": "Actual Operating Cost",
 					"amount": 1000,
 				},
 				{
-					"expense_account": expenses_included_in_valuation,
+					"expense_account": default_expense_account,
 					"description": "Additional Operating Cost",
 					"amount": 200,
 				},
@@ -504,9 +502,7 @@ class TestStockEntry(FrappeTestCase):
 		self.check_gl_entries(
 			"Stock Entry",
 			repack.name,
-			sorted(
-				[[stock_in_hand_account, 1200, 0.0], ["Expenses Included In Valuation - TCP1", 0.0, 1200.0]]
-			),
+			sorted([[stock_in_hand_account, 1200, 0.0], ["Cost of Goods Sold - TCP1", 0.0, 1200.0]]),
 		)
 
 	def check_stock_ledger_entries(self, voucher_type, voucher_no, expected_sle):

erpnext/stock/get_item_details.py

@@ -771,6 +771,12 @@ def get_default_cost_center(args, item=None, item_group=None, brand=None, compan
 			data = frappe.get_attr(path)(args.get("item_code"), company)
 
 			if data and (data.selling_cost_center or data.buying_cost_center):
+				if args.get("customer") and data.selling_cost_center:
+					return data.selling_cost_center
+
+				elif args.get("supplier") and data.buying_cost_center:
+					return data.buying_cost_center
+
 				return data.selling_cost_center or data.buying_cost_center
 
 	if not cost_center and args.get("cost_center"):

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -299,7 +299,6 @@ class SubcontractingReceipt(SubcontractingController):
 
 	def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 		stock_rbnb = self.get_company_default("stock_received_but_not_billed")
-		expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
 
 		warehouse_with_no_account = []
 
@@ -371,10 +370,7 @@ class SubcontractingReceipt(SubcontractingController):
 					divisional_loss = flt(item.amount - stock_value_diff, item.precision("amount"))
 
 					if divisional_loss:
-						if self.is_return:
-							loss_account = expenses_included_in_valuation
-						else:
-							loss_account = item.expense_account
+						loss_account = item.expense_account
 
 						self.add_gl_entry(
 							gl_entries=gl_entries,

erpnext/translations/de.csv

@@ -369,7 +369,7 @@ Base,Basis,
 Base URL,Basis-URL,
 Based On,Basiert auf,
 Based On Payment Terms,Basierend auf Zahlungsbedingungen,
-Basic,Grundeinkommen,
+Basic,Basic,
 Batch,Charge,
 Batch Entries,Batch-Einträge,
 Batch ID is mandatory,Batch-ID ist obligatorisch,