fix: precision issue causing COGS in inter transfer PR (#56420)

fix: exclude virtual child doctypes from deletion in transaction dele…

.github/POSTGRES_COMPATIBILITY.md

@@ -0,0 +1,183 @@
+# PostgreSQL compatibility — review guide
+
+ERPNext targets **both MariaDB and PostgreSQL from a single codebase**. The full server
+test suite passes on both, but the PostgreSQL CI job is **label-gated** (it does not run on
+every PR), so until it is required this guide is the always-on guard. Greptile loads it as
+review context (`.greptile/config.json`).
+
+When reviewing a PR, flag any **new or changed query** (raw `frappe.db.sql`, `frappe.qb`,
+`frappe.get_all/get_list/get_value`, report SQL) that would **error on PostgreSQL** or
+**return different results on the two engines**.
+
+## The one rule that governs everything
+
+**MariaDB behaviour must not change; PostgreSQL is brought into line with MariaDB — never the
+reverse.** A "fix" that changes the value, row count, or ordering MariaDB produced is a
+regression, even if the new behaviour looks more correct. The only accepted MariaDB-output
+change is replacing a genuinely *undefined/arbitrary* result with a deterministic one (row
+count preserved) — and that should be called out explicitly.
+
+There are two failure modes to watch for:
+1. **Hard breaks** — PostgreSQL raises an exception; MariaDB is green. Easy to catch in CI,
+   but the gated job may not run.
+2. **Silent divergences** — both engines succeed but return *different* results. CI on one
+   engine stays green; the bug only shows on a PostgreSQL site. These are the dangerous ones.
+
+---
+
+## 1. Hard breaks — would error on PostgreSQL
+
+Flag a changed query that uses any of these:
+
+- **Loose `GROUP BY`** — selecting/ordering a column that is neither in `GROUP BY` nor wrapped
+  in an aggregate. MariaDB tolerates it; PostgreSQL errors (`must appear in the GROUP BY
+  clause or be used in an aggregate function`). This **also covers an aggregate (`Sum`/`Count`/…)
+  selected alongside bare columns with NO `.groupby()` at all** — MariaDB silently collapses
+  every row into one arbitrary-valued row (often a *wrong-output* bug there too), PostgreSQL
+  errors. Fix: add the bare column to `GROUP BY` **if it is functionally dependent on the group
+  key**, otherwise wrap it in `Max()`/`Min()`. **See §3 — the row-count trap — before suggesting
+  "add it to GROUP BY".**
+- **MySQL-only functions** — `TIMESTAMP(date,time)`, `TIMEDIFF`, `STR_TO_DATE`, `DATE_FORMAT`,
+  `DATE_ADD/SUB`, `GROUP_CONCAT`, `PERIOD_DIFF`, SQL `IF(cond,a,b)`. Use the portable
+  `frappe.query_builder.functions` equivalents (`CombineDatetime`, `DateDiff`, `Case`,
+  `GroupConcat`, …) or a precomputed column (e.g. `posting_datetime`).
+- **`UPDATE … JOIN`** — not valid on PostgreSQL. Rewrite as `UPDATE … WHERE name IN (subquery)`.
+- **`HAVING` referencing a `SELECT` alias** — PostgreSQL rejects output-column aliases in
+  `HAVING` (regardless of whether the query has a `GROUP BY`; MariaDB allows them). Repeat the
+  underlying expression in `HAVING`, or move a non-aggregate predicate into `WHERE`.
+- **`SELECT DISTINCT … ORDER BY <expr not in the select list>`** — add the expr to the select.
+- **Single-quoted column alias** `AS 'x'` — PostgreSQL reads `'x'` as a string literal. Use an
+  unquoted (or double-quoted) alias.
+- **`varchar | varchar`** (bitwise OR misused as a coalesce) — errors on PostgreSQL. Use
+  `Coalesce(...)`.
+- **Capital-cased identifiers** used as column/field names in `get_value(dt, dn, "Status")`,
+  `get_all(dt, fields=["Account"])`, and similar — PostgreSQL quotes the identifier and matches
+  it case-sensitively; a stored column named `status`/`account` won't match `"Status"`/`"Account"`
+  (`column "Account" does not exist`). Use the exact stored (lower-case) fieldname.
+- **Boolean passed where an integer column is expected** — `frappe.db.set_value(dt, dn,
+  check_field, True)`, `doc.db_set(field, False)`, or `frappe.qb.update(dt).set(check_field, True)`
+  emit `SET col = true`, which PostgreSQL rejects on a `smallint`/`Check` column
+  (`column is of type smallint but expression is of type boolean`). Pass `1`/`0`.
+- **`.like()`/`.ilike()` (or raw `LIKE`) on a NON-text column** — `idx`, `docstatus`, a date, etc.
+  frappe maps `.like()` → `ILIKE`, and PostgreSQL has no `bigint ILIKE text` operator (`operator
+  does not exist: bigint ~~* unknown`). Cast the column to text first — **`Cast_(col, "varchar")`**,
+  not `Cast(col, "char")` (see below). MariaDB coerces the int implicitly, so the cast is a no-op there.
+- **`CAST(… AS CHAR)` / `Cast(x, "char")`** — on PostgreSQL bare `CHAR` is `character(1)`, so
+  `CAST(12 AS CHAR)` → `'1'` (silently truncates multi-digit values); MariaDB gives the full string.
+  Use `VARCHAR` / `Cast_(x, "varchar")`.
+- **`.rlike()` / raw `RLIKE`** — frappe rewrites `REGEXP` → `~*` on PostgreSQL but does **not**
+  translate `RLIKE` (no such PostgreSQL operator). Use `.regexp()` (or `.like()` for a simple prefix).
+- **`IfNull`/`Coalesce` of a typed column with a different-typed literal** — `IfNull(asset.disposal_date, 0)`
+  renders `COALESCE("disposal_date", 0)`, coalescing a **DATE** with an **integer**. PostgreSQL requires
+  `COALESCE` args to share a type (`DatatypeMismatch: COALESCE types date and integer cannot be matched`);
+  MariaDB's `IFNULL` is permissive. The common shape is `IfNull(date_col, 0) != 0 / == 0` as a presence test —
+  replace with `date_col.isnotnull()` / `date_col.isnull()` (identical, and valid on both). Otherwise coalesce
+  to a **same-type** default (`Coalesce(date_col, '1900-01-01')`, `Coalesce(text_col, '')`).
+- **Division by a possibly-zero divisor** — `Sum(a) / Sum(b)`, `x / col`, etc. where the
+  divisor can be `0`/empty. MariaDB returns `NULL` for division by zero; PostgreSQL raises
+  `division by zero` and aborts the query. Wrap the divisor in `NullIf(divisor, 0)` — that
+  yields `NULL` on both engines, matching MariaDB's value. (Only the *literal* `/ 0` is a parse
+  constant; the trap is a divisor that is an aggregate or column the data can drive to zero.)
+
+---
+
+## 2. Silent divergences — succeeds on both, returns different results
+
+These don't error, so a one-engine CI stays green. Flag them:
+
+- **Case sensitivity on text equality** — `==`, `.isin()`, `Strpos`/`Locate` on free-text
+  columns are case-**sensitive** on PostgreSQL but case-**insensitive** under MariaDB's default
+  collation. `Lower()` both sides. *(Not `.like()`/`["like", …]` — those already render as
+  `ILIKE` on PostgreSQL; see §4.)*
+- **Case sensitivity in a doc-`name` lookup** — lower-casing a value then using it as a
+  document name in `get_value`/`get_doc`/`exists` misses on PostgreSQL (names are
+  case-sensitive). Keep original case for the identifier; lower-case only comparison operands.
+- **Empty string vs NULL** — PostgreSQL stores a blank link/data field as `NULL` on some paths
+  while MariaDB keeps `''`; `Concat`/`Concat_ws` then diverge. Prefer the stored full value, or
+  `Coalesce(col, '')` per argument.
+- **NULL ordering** — MariaDB sorts `NULL` first, PostgreSQL sorts it last. For
+  `ORDER BY … LIMIT 1`/`[0]` on a nullable column, guard with `Coalesce`/`isnotnull()`.
+- **`ORDER BY … LIMIT 1` with no unique tiebreaker** — when rows tie on the ordered column the
+  two engines may pick different rows. Add a `creation`/`name` tiebreaker **only if it does not
+  change MariaDB's current pick** (see §4).
+- **Integer division** — `int / int` truncates on PostgreSQL but is decimal on MariaDB, e.g.
+  `COUNT(...) / COUNT(...) * 100` → `0`, or `manufacturing_time_in_mins / 1440` flooring a
+  lead-time to whole days. Force float: multiply by `100.0`, or make a literal a float
+  (`/ 1440` → `/ 1440.0`), or cast an operand. (Only SQL-level `/` on integer **columns/literals**
+  — Python `/` is already float.)
+- **`DISTINCT` list ordering** — `frappe.get_all(distinct=True, order_by=…)` /
+  `SELECT DISTINCT … ORDER BY`: frappe's `db_query` **silently drops `ORDER BY` for distinct
+  queries on PostgreSQL**, so the result is unordered there. Sort in Python instead — and use
+  `key=str.casefold`, because bare `sorted()` is case-sensitive (ASCII) while MariaDB's
+  collation is case-insensitive, so a plain sort reorders MariaDB's output.
+- **Engine-specific function rewrites** — e.g. a PostgreSQL `regexp_replace` branch
+  reimplementing MariaDB's `CAST(SUBSTRING_INDEX(name,' ',-1) AS UNSIGNED)` (leading digits of
+  the last whitespace token). Verify the rewrite matches MariaDB on edge cases (`"X - 3a"→3`,
+  `"X - 1.5"→1`) by diffing both engines on literal rows.
+- **`UnixTimestamp(date)` / date→epoch** is timezone-dependent (midnight in the DB session TZ),
+  so a strict `epoch <= now` bound is flaky on PostgreSQL.
+
+---
+
+## 3. The `GROUP BY` row-count trap (the single most important rule)
+
+When making a loose `GROUP BY` PostgreSQL-valid, **do not add a non-functionally-dependent
+column to the `GROUP BY` just to satisfy PostgreSQL** — that turns one group row into N and
+**changes the MariaDB row count** (a regression). The classic traps are adding the **child/row
+primary key** or an **editable per-row field**. Instead **`Max()`/`Min()`-wrap** the offending
+column: the row count is preserved and the value goes from arbitrary (MariaDB's old loose pick)
+to deterministic.
+
+**Judge functional dependence by the source table, not the column name:**
+- A column from a **master joined on the group key** (`t3.x` where `t1.key = t3.name`) is FD →
+  safe to keep in `GROUP BY`.
+- A descriptive field on the **transaction** table (`t1.supplier_name`, `t1.territory`,
+  `t1.item_name` — fetched/editable, can differ across historical rows for the same key) is
+  **not** FD even though it looks master-derived → `Max()`-wrap it.
+
+Conversely, do **not** suggest changing a `Max()`/`Min()`-wrapped column to `Sum()` (or vice
+versa) to make a number "more correct" — that changes the MariaDB value. The wrap reproduces
+MariaDB's prior one-value-per-group output; a different aggregate is a product change, out of
+scope for a portability fix.
+
+---
+
+## 4. False positives — do NOT flag these
+
+These are auto-handled by the framework and are **not** breaks:
+
+- **`.like()` / `["like", …]`** already renders as `ILIKE` on PostgreSQL — not a
+  case-sensitivity bug. *(Exception: `.like()` on a **non-text** column — `idx`, `docstatus` —
+  is a hard break, `bigint ILIKE`; see §1.)*
+- **Raw `ifnull(...)`** inside `frappe.db.sql()` is rewritten to `coalesce(...)` on all engines.
+- **Backticks**, **`LOCATE`**, **`REGEXP`** / **`.regexp()`** in raw SQL are auto-translated on
+  PostgreSQL (`REGEXP` → `~*`). **But `RLIKE` / `.rlike()` is NOT translated** — that one is a
+  hard break (see §1).
+- **An `ORDER BY … LIMIT 1` tie where the two engines already agree**, or where adding a
+  tiebreaker would *change* MariaDB's current pick — leave it; "fixing" it would either change
+  MariaDB or has no observable effect.
+
+---
+
+## 5. Transaction / runtime (not query-shape, still PostgreSQL-only)
+
+- **Catch-and-continue inserts** — on PostgreSQL a failed `insert()` aborts the **whole
+  transaction**, so code that swallows a duplicate and keeps going dies on the next statement
+  with `InFailedSqlTransaction` (frappe dropped its blanket per-statement savepoint in
+  frappe#40075). Such a handler must wrap the fallible insert in `frappe.db.savepoint(name)` +
+  `rollback(save_point=name)` — unless it re-`throw`s with no DB call before the throw, or the
+  insert uses `ignore_if_duplicate=True` / `autoname="hash"` (→ `ON CONFLICT DO NOTHING`).
+
+---
+
+## How to review
+
+For every changed query: does it (a) use a construct from §1 (would error on PostgreSQL), or
+(b) match a divergence in §2/§3 (different result across engines)? If so, comment with the
+portable fix and confirm it leaves **MariaDB output unchanged**. Skip the §4 false positives.
+Prefer a comment that names the rule (e.g. "loose GROUP BY — Max()-wrap, don't add to GROUP BY:
+splits the row count") so the fix is unambiguous.
+
+The static pre-commit checker (`.github/helper/postgres_compat.py`) catches the *mechanical*
+§1 breaks; the **semantic** §2/§3 divergences are exactly what a reviewer (and this guide) must
+cover, because no static check can see them.

.github/helper/hydrate.sh

@@ -0,0 +1,72 @@
+#!/bin/bash
+#
+# Hydrate a test shard from the setup job's artifact.
+#
+# The bench (apps, venv, node_modules, sites) is already on disk at ~/frappe-bench — the
+# workflow untar'd it from the artifact the setup job built. So there is NO bench init, no
+# asset build, and no reinstall here: just bring the DB up on the baked datadir and start redis
+# so tests can run. The whole point is that the expensive work happened ONCE in the setup job.
+#
+set -e
+
+ci_user="${ERPNEXT_CI_USER:-frappe}"
+db_host="${DB_HOST:-127.0.0.1}"
+
+# Re-exec as the ci user (uid 1001) so bench/cache ownership matches the artifact, same as
+# install.sh. The workflow untar'd as root with -p, so the files are already owned by ci.
+if [ "$(id -u)" = "0" ] && [ "${SKIP_SYSTEM_SETUP:-0}" = "1" ] && [ "$ci_user" != "root" ]; then
+    exec su -m "$ci_user" -s /bin/bash -c \
+        "ERPNEXT_CI_USER='$ci_user' DB_HOST='$db_host' bash '$0'"
+fi
+
+cd ~/frappe-bench
+
+# Start the DB on the datadir baked into the artifact. It's already populated (the setup job
+# reinstalled into this very datadir), so there is NO restore — the server comes up on the
+# existing files. This is what replaces the per-shard SQL replay.
+bash ~/frappe-bench/start-db.sh
+
+# Bring up redis (lightmode unit tests need cache + queue). In the self-hosted container we use the
+# full `bench start` (web/workers too, like install.sh). On the bare GitHub Postgres shard
+# `bench start` (honcho) lagged — it blocks the redis procs behind web/worker procs the lightmode
+# suite never uses, so the wait below burned its full timeout (~4m). There, start the two redis
+# instances directly: fast and deterministic.
+if [ "${DB:-mariadb}" = "postgres" ]; then
+    # Start redis directly as daemons — reliable and persists across steps. Do NOT route it through
+    # `bench start`: honcho tears the whole process group down if any one Procfile proc dies on the
+    # bare shard, which took redis with it (redis @ 13000 refused in Run Tests). Keeping redis
+    # independent is what makes it survive. The web server (for PDF tests) is NOT started here — a
+    # backgrounded server doesn't survive into the next step; it's started inside the Run Tests step.
+    for conf in redis_cache redis_queue; do
+        [ -f ~/frappe-bench/config/$conf.conf ] && redis-server ~/frappe-bench/config/$conf.conf --daemonize yes
+    done
+else
+    bench start >> ~/frappe-bench/bench_start.log 2>&1 &
+fi
+
+# Wait for redis, failing fast instead of silently burning minutes if it never comes up.
+cfg=~/frappe-bench/sites/common_site_config.json
+if [ -f "$cfg" ]; then
+    ports=$(python - "$cfg" <<'PY'
+import json, re, sys
+try:
+    cfg = json.load(open(sys.argv[1]))
+except Exception:
+    sys.exit(0)
+for key in ("redis_cache", "redis_queue"):
+    m = re.search(r":(\d+)", str(cfg.get(key, "")))
+    if m:
+        print(m.group(1))
+PY
+)
+    for port in $ports; do
+        up=0
+        for _ in $(seq 1 60); do
+            if (exec 3<>"/dev/tcp/127.0.0.1/$port") 2>/dev/null; then exec 3>&- 3<&-; up=1; break; fi
+            sleep 1
+        done
+        [ "$up" = "1" ] || { echo "redis did not come up on port $port"; exit 1; }
+    done
+fi
+
+echo "Hydrated: DB up on baked datadir, redis up — ready for tests."

.github/helper/install.sh

@@ -7,21 +7,106 @@ cd ~ || exit
 githubbranch=${GITHUB_BASE_REF:-${GITHUB_REF##*/}}
 frappeuser=${FRAPPE_USER:-"frappe"}
 frappecommitish=${FRAPPE_BRANCH:-$githubbranch}
+db_host=${DB_HOST:-"127.0.0.1"}
+db_user_host=${DB_USER_HOST:-"localhost"}
+wkhtmltox_deb=${WKHTMLTOX_DEB:-"/tmp/wkhtmltox.deb"}
+bench_cache_dir=${BENCH_CACHE_DIR:-}
+
+run_as_ci_user_if_needed() {
+    if [ "$(id -u)" != "0" ] || [ "${SKIP_SYSTEM_SETUP:-0}" != "1" ] || [ "${ERPNEXT_CI_NON_ROOT:-0}" = "1" ]; then
+        return
+    fi
+
+    local missing_packages=()
+    if ! command -v pkg-config >/dev/null 2>&1; then
+        missing_packages+=("pkg-config")
+    fi
+    if ! command -v mariadb_config >/dev/null 2>&1 && ! command -v mysql_config >/dev/null 2>&1; then
+        missing_packages+=("libmariadb-dev")
+    fi
+    if ! command -v crontab >/dev/null 2>&1; then
+        missing_packages+=("cron")
+    fi
+
+    if [ "${#missing_packages[@]}" -gt 0 ]; then
+        apt-get update
+        apt-get install -y --no-install-recommends "${missing_packages[@]}"
+    fi
+
+    local ci_user="${ERPNEXT_CI_USER:-frappe}"
+
+    if ! id "$ci_user" >/dev/null 2>&1; then
+        useradd --home-dir "$HOME" --no-create-home --shell /bin/bash "$ci_user"
+    fi
+
+    rm -rf ~/frappe ~/frappe-bench
+
+    local ci_dirs=(
+        "$HOME"
+        "$GITHUB_WORKSPACE"
+        "$HOME/.cache"
+        "${PIP_CACHE_DIR:-$HOME/.cache/pip}"
+        "${npm_config_cache:-$HOME/.npm}"
+        "${YARN_CACHE_FOLDER:-$HOME/.cache/yarn}"
+        "$HOME/.yarn"
+        "${UV_CACHE_DIR:-$HOME/.cache/uv}"
+        "$(dirname "$wkhtmltox_deb")"
+    )
+    if [ -n "$bench_cache_dir" ]; then
+        ci_dirs+=("$bench_cache_dir")
+    fi
+
+    # Create + own (non-recursively) the home/cache/workspace dirs before dropping to
+    # the ci user. We deliberately do NOT wipe the yarn/uv caches here so a persistent
+    # cache (mounted volume or baked image layer) stays warm across runs.
+    mkdir -p "${ci_dirs[@]}" "$HOME/.yarn"
+    chown "$ci_user:$ci_user" "${ci_dirs[@]}" "$HOME/.yarn"
+
+    export ERPNEXT_CI_NON_ROOT=1
+    exec su -m "$ci_user" -s /bin/bash -c "cd '$HOME' && bash '$GITHUB_WORKSPACE/.github/helper/install.sh'"
+}
+
+run_as_ci_user_if_needed
+
+run_ci_step() {
+    local label=$1
+    shift
+
+    echo "::group::${label}"
+    date -u
+    timeout --foreground "${CI_INSTALL_STEP_TIMEOUT:-600}" "$@"
+    local exit_code=$?
+    date -u
+    echo "::endgroup::"
+    return "$exit_code"
+}
+
+if [ -n "${GITHUB_WORKSPACE:-}" ]; then
+    git config --global --add safe.directory "$GITHUB_WORKSPACE" || true
+    git config --global --add safe.directory "$GITHUB_WORKSPACE/.git" || true
+fi
+
+rm -rf ~/frappe ~/frappe-bench
 
 # ---------------------------------------------------------------------------
 # Phase 1 — parallelise the three slow, independent setup steps:
 #   a) system packages   b) frappe-bench pip install   c) frappe git fetch
 # ---------------------------------------------------------------------------
 
-sudo apt update
+if [ "${SKIP_SYSTEM_SETUP:-0}" != "1" ]; then
+    sudo apt-get update
 
-# apt remove/install must run sequentially but can overlap with pip and git.
-sudo apt remove mysql-server mysql-client
-sudo apt install libcups2-dev redis-server mariadb-client libmariadb-dev &
-apt_pid=$!
+    # apt remove/install must run sequentially but can overlap with pip and git.
+    sudo apt-get remove -y mysql-server mysql-client
+    sudo apt-get install -y libcups2-dev redis-server mariadb-client libmariadb-dev &
+    apt_pid=$!
 
-pip install frappe-bench &
-pip_pid=$!
+    pip install frappe-bench &
+    pip_pid=$!
+else
+    apt_pid=
+    pip_pid=
+fi
 
 mkdir frappe
 (
@@ -32,43 +117,180 @@ mkdir frappe
 ) &
 clone_pid=$!
 
-wait $apt_pid
-wait $pip_pid
+if [ -n "$apt_pid" ]; then wait $apt_pid; fi
+if [ -n "$pip_pid" ]; then wait $pip_pid; fi
 wait $clone_pid
 
 pushd frappe
 git checkout FETCH_HEAD
 popd
+frappe_sha=$(git -C frappe rev-parse HEAD)
+
+get_bench_cache_archive() {
+    if [ -z "$bench_cache_dir" ]; then
+        return
+    fi
+
+    mkdir -p "$bench_cache_dir"
+
+    # Keyed on tool versions only (NOT the frappe SHA): any recent base bench works, because
+    # restore_warm_bench fast-forwards it to the exact live develop SHA. This is what lets a
+    # constantly-moving develop still hit the cache.
+    local cache_key
+    cache_key=$(
+        {
+            uname -m
+            python --version
+            node --version
+            bench --version
+        } | sha256sum | awk '{print $1}'
+    )
+
+    echo "${bench_cache_dir}/frappe-bench-base-${cache_key}.tar.zst"
+}
+
+restore_warm_bench() {
+    bench_cache_archive=$(get_bench_cache_archive)
+    [ -n "$bench_cache_archive" ] && [ -f "$bench_cache_archive" ] || return 1
+
+    echo "Restoring base bench from ${bench_cache_archive}"
+    tar --use-compress-program=unzstd -xf "$bench_cache_archive" -C ~ || return 1
+    [ -d ~/frappe-bench/apps/frappe/.git ] || return 1
+    mkdir -p ~/frappe-bench/sites ~/frappe-bench/logs
+    [ -f ~/frappe-bench/sites/apps.txt ] || printf "frappe\n" > ~/frappe-bench/sites/apps.txt
+    [ -f ~/frappe-bench/sites/common_site_config.json ] || printf "{}\n" > ~/frappe-bench/sites/common_site_config.json
+
+    # Fast-forward the restored frappe to the EXACT live develop SHA fetched in phase 1, then
+    # rebuild only what changed. The editable install means the venv tracks the new code with
+    # no reinstall. Any failure returns non-zero so the caller falls back to a full bench init.
+    if ! (
+        cd ~/frappe-bench/apps/frappe || exit 1
+        # Phase 1 already fetched ~/frappe to the exact live develop SHA. Fetch that commit
+        # straight from it (bench init names the remote 'upstream', not 'origin', and points
+        # it at this local clone — so a plain `git fetch origin` does not work).
+        git fetch --no-tags "$HOME/frappe" HEAD || exit 1
+        git checkout --force FETCH_HEAD || exit 1
+    ); then
+        echo "Fast-forward to ${frappe_sha} failed; falling back to full init"
+        rm -rf ~/frappe-bench
+        return 1
+    fi
+
+    # Pick up any frappe dependency changes since the base was built (cached → fast if none),
+    # so a develop commit that bumped requirements doesn't leave a stale venv.
+    if ! ~/frappe-bench/env/bin/python -m pip install -q -e ~/frappe-bench/apps/frappe; then
+        echo "frappe dependency refresh failed; falling back to full init"
+        rm -rf ~/frappe-bench
+        return 1
+    fi
+
+    ( cd ~/frappe-bench && CI=Yes bench build --app frappe ) || { rm -rf ~/frappe-bench; return 1; }
+    return 0
+}
+
+save_warm_bench() {
+    if [ -z "${bench_cache_archive:-}" ] || [ -f "$bench_cache_archive" ]; then
+        return
+    fi
+
+    if [ -n "$bench_cache_dir" ] && [ ! -w "$bench_cache_dir" ]; then
+        echo "Skipping warm bench save because ${bench_cache_dir} is not writable"
+        return
+    fi
+
+    local tmp_archive
+    tmp_archive="${bench_cache_archive}.${$}.tmp"
+
+    echo "Saving warm bench to ${bench_cache_archive}"
+    # Keep sites/common_site_config.json (the redis ports live there — dropping it makes the
+    # restore path fall back to a default redis port that bench start never bound, so reinstall
+    # fails with "redis ... connection refused"). Only the rebuildable sites/assets is excluded;
+    # restore_warm_bench runs `bench build` to regenerate it.
+    tar \
+        --use-compress-program="zstd -T0 -3" \
+        --exclude="frappe-bench/logs" \
+        --exclude="frappe-bench/sites/assets" \
+        -cf "$tmp_archive" \
+        -C ~ frappe-bench
+    mv "$tmp_archive" "$bench_cache_archive"
+}
 
 # ---------------------------------------------------------------------------
 # Phase 2 — bench init and site setup
 # ---------------------------------------------------------------------------
 
-bench init --skip-assets --frappe-path ~/frappe --python "$(which python)" frappe-bench
+install_whktml() {
+    # Re-use the .deb if the wkhtmltopdf cache step already restored it.
+    if [ ! -f "$wkhtmltox_deb" ]; then
+        wget -O "$wkhtmltox_deb" https://github.com/wkhtmltopdf/packaging/releases/download/0.12.6.1-2/wkhtmltox_0.12.6.1-2.jammy_amd64.deb
+    fi
+    sudo apt-get install -y "$wkhtmltox_deb"
+}
+if [ "${SKIP_WKHTMLTOX_SETUP:-0}" != "1" ]; then
+    install_whktml &
+    wkpid=$!
+else
+    wkpid=
+fi
 
-mkdir ~/frappe-bench/sites/test_site
+if ! restore_warm_bench; then
+    bench init --skip-assets --frappe-path ~/frappe --python "$(which python)" frappe-bench
+
+    cd ~/frappe-bench || exit
+
+    sed -i 's/watch:/# watch:/g' Procfile
+    sed -i 's/schedule:/# schedule:/g' Procfile
+    sed -i 's/socketio:/# socketio:/g' Procfile
+    sed -i 's/redis_socketio:/# redis_socketio:/g' Procfile
+
+    CI=Yes bench build --app frappe
+    save_warm_bench
+fi
+
+if [ -n "$wkpid" ]; then wait $wkpid; fi
+
+mkdir -p ~/frappe-bench/sites/test_site
 
 if [ "$DB" == "mariadb" ];then
     cp -r "${GITHUB_WORKSPACE}/.github/helper/site_config_mariadb.json" ~/frappe-bench/sites/test_site/site_config.json
+    if [ "$db_host" != "127.0.0.1" ]; then
+        sed -i "s/\"db_host\": \"127.0.0.1\"/\"db_host\": \"${db_host}\"/" ~/frappe-bench/sites/test_site/site_config.json
+    fi
 else
     cp -r "${GITHUB_WORKSPACE}/.github/helper/site_config_postgres.json" ~/frappe-bench/sites/test_site/site_config.json
 fi
 
 
 if [ "$DB" == "mariadb" ];then
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "SET GLOBAL character_set_server = 'utf8mb4'"
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "SET GLOBAL collation_server = 'utf8mb4_unicode_ci'"
+    for _ in {1..60}; do
+        if mariadb-admin ping --host "$db_host" --port 3306 -u root -proot --silent; then
+            break
+        fi
+        sleep 1
+    done
+    mariadb-admin ping --host "$db_host" --port 3306 -u root -proot --silent
 
-    # Belt-and-suspenders: also set performance variables at runtime in case
-    # MARIADB_EXTRA_FLAGS was not honoured by the container image.
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot \
+    mariadb --host "$db_host" --port 3306 -u root -proot -e "SET GLOBAL character_set_server = 'utf8mb4'"
+    mariadb --host "$db_host" --port 3306 -u root -proot -e "SET GLOBAL collation_server = 'utf8mb4_unicode_ci'"
+
+    # Throwaway-DB durability tuning at runtime. (innodb_doublewrite is read-only on MariaDB
+    # 10.6, so it can't be disabled here — would need a server startup flag.)
+    mariadb --host "$db_host" --port 3306 -u root -proot \
         -e "SET GLOBAL innodb_flush_log_at_trx_commit=0; SET GLOBAL sync_binlog=0;"
 
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "CREATE USER 'test_frappe'@'localhost' IDENTIFIED BY 'test_frappe'"
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "CREATE DATABASE test_frappe"
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "GRANT ALL PRIVILEGES ON \`test_frappe\`.* TO 'test_frappe'@'localhost'"
+    # Opt-in DDL speedup: a shared tablespace avoids a create+fsync per DocType table during
+    # reinstall — a big win under disk contention. But ROW_FORMAT=DYNAMIC must be accepted in
+    # the system tablespace on this MariaDB. Enable with CI_INNODB_SHARED_TABLESPACE=1; if
+    # reinstall then errors on table creation, unset it (off by default — zero risk).
+    if [ "${CI_INNODB_SHARED_TABLESPACE:-0}" = "1" ]; then
+        mariadb --host "$db_host" --port 3306 -u root -proot -e "SET GLOBAL innodb_file_per_table=0;"
+    fi
 
-    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "FLUSH PRIVILEGES"
+    mariadb --host "$db_host" --port 3306 -u root -proot -e "CREATE USER 'test_frappe'@'${db_user_host}' IDENTIFIED BY 'test_frappe'"
+    mariadb --host "$db_host" --port 3306 -u root -proot -e "CREATE DATABASE test_frappe"
+    mariadb --host "$db_host" --port 3306 -u root -proot -e "GRANT ALL PRIVILEGES ON \`test_frappe\`.* TO 'test_frappe'@'${db_user_host}'"
+
+    mariadb --host "$db_host" --port 3306 -u root -proot -e "FLUSH PRIVILEGES"
 fi
 
 if [ "$DB" == "postgres" ];then
@@ -76,32 +298,57 @@ if [ "$DB" == "postgres" ];then
     echo "travis" | psql -h 127.0.0.1 -p 5432 -c "CREATE USER test_frappe WITH PASSWORD 'test_frappe'" -U postgres;
 fi
 
-
-install_whktml() {
-    # Re-use the .deb if the wkhtmltopdf cache step already restored it.
-    if [ ! -f /tmp/wkhtmltox.deb ]; then
-        wget -O /tmp/wkhtmltox.deb https://github.com/wkhtmltopdf/packaging/releases/download/0.12.6.1-2/wkhtmltox_0.12.6.1-2.jammy_amd64.deb
-    fi
-    sudo apt install /tmp/wkhtmltox.deb
-}
-install_whktml &
-wkpid=$!
-
-
 cd ~/frappe-bench || exit
 
-sed -i 's/watch:/# watch:/g' Procfile
-sed -i 's/schedule:/# schedule:/g' Procfile
-sed -i 's/socketio:/# socketio:/g' Procfile
-sed -i 's/redis_socketio:/# redis_socketio:/g' Procfile
+run_ci_step "Get payments app" bench get-app payments --branch develop
 
-bench get-app payments --branch develop
-bench get-app erpnext "${GITHUB_WORKSPACE}"
+# Opt-in: skip building erpnext's frontend assets. Server tests don't need them, but PDF
+# tests (print formats) do — they pass only if the PDF renderer ignores missing assets.
+# Enable with CI_SKIP_ERPNEXT_ASSETS=1 to test; if PDF tests fail, unset it.
+erpnext_get_app_args=()
+if [ "${CI_SKIP_ERPNEXT_ASSETS:-0}" = "1" ]; then erpnext_get_app_args=(--skip-assets); fi
+run_ci_step "Get erpnext app" bench get-app erpnext "${GITHUB_WORKSPACE}" "${erpnext_get_app_args[@]}"
 
-if [ "$TYPE" == "server" ]; then bench setup requirements --dev; fi
+if [ "$TYPE" == "server" ]; then run_ci_step "Setup dev requirements" bench setup requirements --dev; fi
 
-wait $wkpid
+bench start >> ~/frappe-bench/bench_start.log 2>&1 &
 
-bench start &>> ~/frappe-bench/bench_start.log &
-CI=Yes bench build --app frappe &
-bench --site test_site reinstall --yes
+# Under heavy concurrency, gunicorn's startup can delay redis coming up. reinstall and the
+# tests need redis, so wait for it (best-effort, bounded) instead of racing — contention
+# then slows the job rather than failing it.
+wait_for_redis() {
+    local cfg=~/frappe-bench/sites/common_site_config.json
+    [ -f "$cfg" ] || return 0
+    local ports port
+    ports=$(python - "$cfg" <<'PY'
+import json, re, sys
+try:
+    cfg = json.load(open(sys.argv[1]))
+except Exception:
+    sys.exit(0)
+for key in ("redis_cache", "redis_queue"):
+    match = re.search(r":(\d+)", str(cfg.get(key, "")))
+    if match:
+        print(match.group(1))
+PY
+)
+    for port in $ports; do
+        local up=0
+        for _ in $(seq 1 120); do
+            if (exec 3<>"/dev/tcp/127.0.0.1/$port") 2>/dev/null; then
+                exec 3>&- 3<&-; up=1
+                break
+            fi
+            sleep 1
+        done
+        # Fail clearly instead of letting reinstall die later on a vague socket-connection error
+        # when redis never bound.
+        [ "$up" = "1" ] || { echo "redis did not come up on port $port"; return 1; }
+    done
+}
+wait_for_redis
+
+# Site setup: build the schema (~1000 DocTypes) into the DB. This is the single-threaded-Python
+# bottleneck, but the fan-out amortises it — it runs once here in the setup job, and the test
+# shards start the DB on the baked datadir instead of repeating the reinstall.
+run_ci_step "Reinstall test site" bench --site test_site reinstall --yes

.github/helper/postgres_compat.py

@@ -0,0 +1,241 @@
+#!/usr/bin/env python3
+"""Static guard against MySQL-only SQL that breaks on PostgreSQL.
+
+The Postgres test job is label-gated, so it does not run on every PR. This pre-commit
+hook is the always-on first line of defence: it flags the *mechanical* Postgres breaks
+that static analysis can catch reliably with a low false-positive rate.
+
+It deliberately does NOT try to catch the *semantic* divergences (loose GROUP BY,
+case-sensitive ==/IN, NULL ordering, ORDER BY ... LIMIT 1 tiebreakers, integer-division
+intent, division by a possibly-zero divisor, savepoint discipline) — those genuinely need
+the test suite or a human/Greptile reviewer. Run the full suite on a Postgres site for those.
+
+Escape hatch: put `# pg-ok` anywhere on the offending statement's line span (e.g. on a
+`SHOW INDEX` query that lives inside an `if frappe.db.db_type == "mariadb":` branch).
+
+Usage: postgres_compat.py <file.py> [<file.py> ...]   (pre-commit passes staged files)
+"""
+
+from __future__ import annotations
+
+import ast
+import re
+import sys
+
+IGNORE = "pg-ok"
+
+# Strings are only scanned for the patterns below when they have real SQL *structure*
+# (not just an English word like "select" or "from"), to keep false positives near zero.
+SQL_HINT = re.compile(
+	r"\bselect\b[\s\S]{0,800}\bfrom\b"        # SELECT ... FROM
+	r"|\bupdate\b[\s\S]{0,400}\bset\b"         # UPDATE ... SET
+	r"|\bdelete\s+from\b"
+	r"|\binsert\s+into\b"
+	r"|\bshow\s+(?:index|tables|columns)\b"
+	r"|\bfrom\s+[\"'`]?tab",                   # FROM `tabDocType`
+	re.I,
+)
+
+# MySQL-only constructs with NO frappe auto-translation. (frappe.db.sql already rewrites
+# ifnull->coalesce on all engines and backtick/locate/REGEXP on Postgres, and .like()
+# renders ILIKE — so those are NOT listed here; flagging them would be false positives.)
+SQL_PATTERNS: list[tuple[re.Pattern, str]] = [
+	(re.compile(r"\btimestamp\s*\(\s*[^,()]+,", re.I),
+	 "timestamp(date, time) is MySQL-only -> use CombineDatetime() or a precomputed datetime column"),
+	(re.compile(r"\btimediff\s*\(", re.I),
+	 "timediff() is MySQL-only -> compute the delta in Python"),
+	(re.compile(r"\bstr_to_date\s*\(", re.I),
+	 "str_to_date() is MySQL-only -> parse in Python and pass a real date"),
+	(re.compile(r"\bdate_format\s*\(", re.I),
+	 "date_format() is MySQL-only -> filter on a date range instead"),
+	(re.compile(r"\bdate_(add|sub)\s*\(", re.I),
+	 "date_add()/date_sub() are MySQL-only -> use Python date math or interval arithmetic"),
+	(re.compile(r"\bgroup_concat\s*\(", re.I),
+	 "group_concat() is MySQL-only -> use GroupConcat (string_agg) or aggregate in Python"),
+	(re.compile(r"\bperiod_diff\s*\(", re.I),
+	 "period_diff() is MySQL-only -> compute in Python"),
+	(re.compile(r"\bshow\s+index\b", re.I),
+	 "SHOW INDEX is MySQL-only -> use frappe.db.has_index() / get_column_index()"),
+	(re.compile(r"\bshow\s+(tables|columns)\b", re.I),
+	 "SHOW TABLES/COLUMNS is MySQL-only -> use frappe.db.get_tables()/table_columns / information-schema helpers"),
+	(re.compile(r"\bas\s+'[^']+'", re.I),
+	 "single-quoted column alias breaks on Postgres -> use a bare or double-quoted alias"),
+	(re.compile(r"\bif\s*\(", re.I),
+	 "SQL IF() is MySQL-only -> use CASE WHEN ... THEN ... ELSE ... END (frappe.qb.Case())"),
+	(re.compile(r"\brlike\b", re.I),
+	 "RLIKE is MySQL-only -> frappe rewrites REGEXP->~* on Postgres but NOT RLIKE; use REGEXP / .regexp() / ~"),
+	(re.compile(r"\bcast\s*\(.+?\bas\s+char\b", re.I | re.S),  # .+? spans nested parens, e.g. CAST(ABS(x) AS CHAR)
+	 "CAST(... AS CHAR) is character(1) on Postgres and truncates -> CAST AS VARCHAR (frappe Cast_(x, 'varchar'))"),
+]
+
+# UPDATE ... JOIN: both keywords in the same SQL string.
+UPDATE_JOIN = (re.compile(r"\bupdate\b", re.I), re.compile(r"\bjoin\b", re.I))
+
+MYSQL_RESULT_KEYS = {"Column_name", "Key_name", "Seq_in_index", "Non_unique", "Index_type"}
+
+SET_BOOL_FUNCS = {"set_value", "db_set"}
+
+# query-builder cast helpers: pypika Cast / frappe Cast_. A "char" target type is character(1)
+# on Postgres (truncates); "varchar" is the full-length cast.
+CAST_FUNCS = {"Cast", "Cast_"}
+
+# frappe.get_all / get_list: frappe's db_query SILENTLY drops ORDER BY for `distinct` queries on
+# Postgres (the ORDER BY column must appear in the SELECT-DISTINCT list), so `distinct=True` together
+# with a literal `order_by` is a no-op on PG and the result comes back unordered.
+DISTINCT_ORDER_FUNCS = {"get_all", "get_list"}
+
+
+def _docstring_ids(tree: ast.AST) -> set[int]:
+	"""ids of Constant nodes that are docstrings (so prose describing the rules isn't flagged)."""
+	ids: set[int] = set()
+	for node in ast.walk(tree):
+		if isinstance(node, (ast.Module, ast.FunctionDef, ast.AsyncFunctionDef, ast.ClassDef)):
+			body = getattr(node, "body", None)
+			if body and isinstance(body[0], ast.Expr) and isinstance(body[0].value, ast.Constant) and isinstance(body[0].value.value, str):
+				ids.add(id(body[0].value))
+	return ids
+
+
+class Visitor(ast.NodeVisitor):
+	def __init__(self, lines: list[str], docstrings: set[int]):
+		self.lines = lines
+		self.docstrings = docstrings
+		self.violations: list[tuple[int, str]] = []
+
+	def _ignored(self, node: ast.AST) -> bool:
+		start = getattr(node, "lineno", 1)
+		end = getattr(node, "end_lineno", start) or start
+		# honour `# pg-ok` anywhere on the node's line span, the line just above (the enclosing
+		# call, e.g. `frappe.db.sql(  # pg-ok`), or the line just below (a multi-line call's `)  # pg-ok`).
+		lo = max(0, start - 2)
+		return any(IGNORE in self.lines[i] for i in range(lo, min(end + 1, len(self.lines))))
+
+	def _flag(self, node: ast.AST, msg: str) -> None:
+		if not self._ignored(node):
+			self.violations.append((getattr(node, "lineno", 1), msg))
+
+	def _scan_sql(self, text: str, node: ast.AST) -> None:
+		if not SQL_HINT.search(text):
+			return
+		for pattern, msg in SQL_PATTERNS:
+			if pattern.search(text):
+				self._flag(node, msg)
+		if UPDATE_JOIN[0].search(text) and UPDATE_JOIN[1].search(text):
+			self._flag(node, "UPDATE ... JOIN is MySQL-only -> use a correlated subquery (WHERE ... IN/EXISTS)")
+
+	def visit_Constant(self, node: ast.Constant) -> None:
+		# plain string literals, incl. `"...".format()` and `"..." % (...)` templates
+		if isinstance(node.value, str) and id(node) not in self.docstrings:
+			self._scan_sql(node.value, node)
+		self.generic_visit(node)
+
+	def visit_JoinedStr(self, node: ast.JoinedStr) -> None:
+		# f-string: scan its STATIC text (interpolated values become a placeholder) so MySQL-isms
+		# in dynamic SQL are caught, without flagging safe interpolation of identifiers.
+		text = "".join(
+			v.value if isinstance(v, ast.Constant) and isinstance(v.value, str) else " ? "
+			for v in node.values
+		)
+		self._scan_sql(text, node)
+		# don't recurse: child literal chunks would otherwise be re-scanned individually
+
+	def visit_Call(self, node: ast.Call) -> None:
+		fn = node.func
+		name = fn.attr if isinstance(fn, ast.Attribute) else (fn.id if isinstance(fn, ast.Name) else "")
+
+		# row.get("Column_name") — MySQL SHOW INDEX result key
+		if name == "get" and node.args and isinstance(node.args[0], ast.Constant) and node.args[0].value in MYSQL_RESULT_KEYS:
+			self._flag(node, f'"{node.args[0].value}" is a MySQL SHOW INDEX result key -> use frappe.db.has_index()/get_column_index()')
+
+		# set_value(..., True) / db_set("field", True) on a Check (int) column.
+		# Only the field *value* arg carries bool->smallint risk — NOT trailing flags like
+		# update_modified. db_set(field, value, update_modified, ...) -> value at args[1] (or a dict
+		# at args[0]); set_value(dt, dn, field, value, ...) -> value at args[3] (or a dict at args[2]).
+		if name in SET_BOOL_FUNCS:
+			value_idx, dict_idx = (1, 0) if name == "db_set" else (3, 2)
+			dict_arg = (
+				node.args[dict_idx]
+				if len(node.args) > dict_idx and isinstance(node.args[dict_idx], ast.Dict)
+				else None
+			)
+			if dict_arg is not None:
+				for v in dict_arg.values:
+					if isinstance(v, ast.Constant) and isinstance(v.value, bool):
+						self._flag(node, f"{name}(...) sets an int/Check column with a bool in a dict -> pass 1/0 (Postgres rejects bool->smallint)")
+			elif len(node.args) > value_idx:
+				a = node.args[value_idx]
+				if isinstance(a, ast.Constant) and isinstance(a.value, bool):
+					self._flag(node, f"{name}(..., {a.value}) sets an int/Check column with a bool -> pass 1/0 (Postgres rejects bool->smallint)")
+
+		# frappe.get_all/get_list(..., distinct=True, order_by="<col>") -> ORDER BY is silently dropped
+		# for distinct queries on Postgres, so the result is unordered there. Sort in python instead
+		# (e.g. sorted(frappe.get_all(..., distinct=True), key=str.casefold)). An empty order_by="" (the
+		# explicit "suppress the injected default" idiom) and a dynamic/variable order_by are not flagged.
+		if name in DISTINCT_ORDER_FUNCS:
+			has_distinct = any(
+				kw.arg == "distinct" and isinstance(kw.value, ast.Constant) and kw.value.value
+				for kw in node.keywords
+			)
+			order_kw = next((kw for kw in node.keywords if kw.arg == "order_by"), None)
+			has_literal_order = (
+				order_kw is not None
+				and isinstance(order_kw.value, ast.Constant)
+				and isinstance(order_kw.value.value, str)
+				and order_kw.value.value.strip()
+			)
+			if has_distinct and has_literal_order:
+				self._flag(node, f"{name}(distinct=True, order_by=...) -> frappe drops ORDER BY for distinct queries on Postgres; sort in python instead, e.g. sorted(..., key=str.casefold)")
+
+		# query-builder .rlike(...): pypika emits the MySQL-only RLIKE operator, which frappe does
+		# NOT translate for Postgres (it rewrites only REGEXP -> ~*).
+		if name == "rlike":
+			self._flag(node, ".rlike() emits MySQL-only RLIKE (not translated on Postgres) -> use .regexp() (rewritten to ~*) or .like()")
+
+		# Cast(col, "char") / Cast_(col, "char"): on Postgres a bare CHAR is character(1) and truncates
+		# (e.g. CAST(12 AS CHAR) -> '1'); use "varchar" for a full-length string cast.
+		if name in CAST_FUNCS:
+			for arg in (*node.args, *(kw.value for kw in node.keywords)):
+				if isinstance(arg, ast.Constant) and isinstance(arg.value, str) and arg.value.strip().lower() == "char":
+					self._flag(node, f"{name}(..., 'char') is character(1) on Postgres and truncates -> use 'varchar'")
+
+		self.generic_visit(node)
+
+	def visit_Subscript(self, node: ast.Subscript) -> None:
+		key = node.slice
+		if isinstance(key, ast.Constant) and key.value in MYSQL_RESULT_KEYS:
+			self._flag(node, f'"{key.value}" is a MySQL SHOW INDEX result key -> use frappe.db.has_index()/get_column_index()')
+		self.generic_visit(node)
+
+
+def check_file(path: str) -> list[str]:
+	try:
+		# nosemgrep: frappe-semgrep-rules.rules.security.frappe-security-file-traversal -- dev-only lint tool; `path` is a source file supplied by pre-commit, not user input
+		src = open(path, encoding="utf-8").read()
+	except (OSError, UnicodeDecodeError):
+		return []
+	try:
+		tree = ast.parse(src, filename=path)
+	except SyntaxError:
+		return []  # check-ast hook reports real syntax errors
+	v = Visitor(src.splitlines(), _docstring_ids(tree))
+	v.visit(tree)
+	return [f"{path}:{line}: [pg-compat] {msg}" for line, msg in sorted(set(v.violations))]
+
+
+def main(argv: list[str]) -> int:
+	out: list[str] = []
+	for path in argv:
+		if path.endswith(".py"):
+			out.extend(check_file(path))
+	if out:
+		print("\n".join(out))
+		print(
+			f"\n{len(out)} PostgreSQL-incompatibility issue(s). Fix them, or add `# pg-ok` to a "
+			"line that is intentionally MariaDB-only (e.g. inside an `if frappe.db.db_type == 'mariadb':` branch)."
+		)
+		return 1
+	return 0
+
+
+if __name__ == "__main__":
+	raise SystemExit(main(sys.argv[1:]))

.github/helper/site_config_postgres.json

@@ -13,6 +13,6 @@
  "root_login": "postgres",
  "root_password": "travis",
  "host_name": "http://test_site:8000",
- "install_apps": ["erpnext"],
+ "install_apps": ["payments", "erpnext"],
  "throttle_user_limit": 100
 }

.github/helper/start-db.sh

@@ -0,0 +1,79 @@
+#!/bin/bash
+#
+# Run MariaDB INSIDE the runner container, on a datadir we control. Because the datadir can be
+# packaged into the bench artifact, test shards start an already-loaded server instead of
+# replaying a SQL dump (the ~60s hydrate restore). Each shard gets its own copy → isolation kept.
+#
+# CI_DB_DATADIR picks the path:
+#   - setup job:  /home/ci/db-data  (OUTSIDE the bench, so install.sh's `rm -rf ~/frappe-bench`
+#                 doesn't wipe it; it's moved into the bench just before packaging)
+#   - test shard: ~/frappe-bench/mariadb-data  (where the artifact untar'd it)
+#
+# Idempotent: inits a fresh datadir if absent (setup), else starts on the existing one (shards).
+#
+set -e
+
+ci_user="${ERPNEXT_CI_USER:-frappe}"
+
+# Re-exec as the ci user so mariadbd and the datadir are owned consistently (root mariadbd is
+# refused anyway). Mirrors install.sh's user switch.
+if [ "$(id -u)" = "0" ] && [ "${SKIP_SYSTEM_SETUP:-0}" = "1" ] && [ "$ci_user" != "root" ]; then
+    exec su -m "$ci_user" -s /bin/bash -c \
+        "ERPNEXT_CI_USER='$ci_user' CI_DB_DATADIR='${CI_DB_DATADIR:-}' bash '$0'"
+fi
+
+# --- PostgreSQL (GitHub-hosted CI): run in-runner on a PGDATA so it bakes into the artifact,
+# same idea as the mariadb datadir. Trust auth (throwaway CI) skips password setup; durability
+# off for speed. Postgres is preinstalled on ubuntu-latest under /usr/lib/postgresql/<ver>/bin.
+if [ "${DB:-mariadb}" = "postgres" ]; then
+    PG_BIN=$(ls -d /usr/lib/postgresql/*/bin 2>/dev/null | sort -V | tail -1)
+    [ -n "$PG_BIN" ] && export PATH="$PG_BIN:$PATH"
+    PGDATA="${CI_DB_DATADIR:-$HOME/frappe-bench/pgdata}"
+    if [ ! -d "$PGDATA/base" ]; then
+        initdb -D "$PGDATA" -U postgres --auth-local=trust --auth-host=trust >/dev/null
+        echo "host all all 127.0.0.1/32 trust" >> "$PGDATA/pg_hba.conf"
+    fi
+    pg_ctl -D "$PGDATA" -w -o "-p 5432 -c listen_addresses=127.0.0.1 -c unix_socket_directories=$PGDATA -c fsync=off -c synchronous_commit=off -c full_page_writes=off" start
+    echo "PostgreSQL up in-runner (pgdata=$PGDATA)"
+    exit 0
+fi
+
+# --- MariaDB ---
+DATADIR="${CI_DB_DATADIR:-$HOME/frappe-bench/mariadb-data}"
+SOCK="$DATADIR/mysqld.sock"
+fresh=0
+
+if [ ! -d "$DATADIR/mysql" ]; then
+    mkdir -p "$DATADIR"
+    mariadb-install-db --no-defaults --datadir="$DATADIR" \
+        --auth-root-authentication-method=normal --skip-test-db >/dev/null 2>&1
+    fresh=1
+fi
+
+# Throwaway-CI durability off; bind TCP 127.0.0.1:3306 so bench/install.sh connect as usual.
+mariadbd --no-defaults --datadir="$DATADIR" --socket="$SOCK" --pid-file="$DATADIR/mysqld.pid" \
+    --port=3306 --bind-address=127.0.0.1 \
+    --innodb-flush-log-at-trx-commit=0 --sync-binlog=0 --skip-log-bin \
+    > "$HOME/mariadb.log" 2>&1 &
+
+up=0
+for _ in $(seq 1 60); do
+    if mariadb-admin --socket="$SOCK" ping --silent 2>/dev/null; then up=1; break; fi
+    sleep 1
+done
+# Fail loudly instead of letting the loop fall through (exit 0 of the last `sleep`) into SQL that
+# would error with a vague socket-connection failure.
+[ "$up" = "1" ] || { echo "mariadbd did not come up on $SOCK"; cat "$HOME/mariadb.log" 2>/dev/null; exit 1; }
+
+if [ "$fresh" = "1" ]; then
+    # A fresh datadir has only a password-less root@localhost. Give it the password install.sh
+    # uses, plus a TCP-reachable root@127.0.0.1, so the rest of install.sh works unchanged.
+    mariadb --no-defaults --socket="$SOCK" -u root <<'SQL'
+ALTER USER 'root'@'localhost' IDENTIFIED BY 'root';
+CREATE USER IF NOT EXISTS 'root'@'127.0.0.1' IDENTIFIED BY 'root';
+GRANT ALL PRIVILEGES ON *.* TO 'root'@'127.0.0.1' WITH GRANT OPTION;
+FLUSH PRIVILEGES;
+SQL
+fi
+
+echo "MariaDB up in-container (datadir=$DATADIR, fresh=$fresh)"

.github/workflows/patch.yml

@@ -65,6 +65,19 @@ jobs:
       - name: Add to Hosts
         run: echo "127.0.0.1 test_site" | sudo tee -a /etc/hosts
 
+      # The v14 baseline backup is a fixed published file — cache it instead of re-downloading
+      # ~100MB from frappe.io every run.
+      - name: Cache erpnext v14 backup
+        id: cache-v14
+        uses: actions/cache@v4
+        with:
+          path: ~/erpnext-v14.sql.gz
+          key: erpnext-v14-sql-gz
+
+      - name: Download erpnext v14 backup
+        if: steps.cache-v14.outputs.cache-hit != 'true'
+        run: wget -O ~/erpnext-v14.sql.gz https://frappe.io/files/erpnext-v14.sql.gz
+
       - name: Cache pip
         uses: actions/cache@v4
         with:
@@ -113,12 +126,20 @@ jobs:
           jq 'del(.install_apps)' ~/frappe-bench/sites/test_site/site_config.json > tmp.json
           mv tmp.json ~/frappe-bench/sites/test_site/site_config.json
 
-          wget https://frappe.io/files/erpnext-v14.sql.gz
-          bench --site test_site --force restore ~/frappe-bench/erpnext-v14.sql.gz
+          bench --site test_site --force restore ~/erpnext-v14.sql.gz
 
           git -C "apps/frappe" remote set-url upstream https://github.com/frappe/frappe.git
           git -C "apps/erpnext" remote set-url upstream https://github.com/frappe/erpnext.git
 
+          # Start every bench process except the background workers. If workers run during a
+          # migrate, they pick up the orphan-link cleanup jobs it enqueues and race its schema
+          # changes, which fails with MySQL 1412 "Table definition has changed". Redis and the
+          # other services stay up; the queued jobs simply wait and are harmless here.
+          function start_bench_without_workers() {
+            local procs
+            procs=$(awk -F: '/^[a-z_]+:/ && $1 !~ /worker/ {print $1}' ~/frappe-bench/Procfile)
+            honcho start -f ~/frappe-bench/Procfile $procs &>> ~/frappe-bench/bench_start.log &
+          }
 
           function update_to_version() {
             version=$1
@@ -134,10 +155,11 @@ jobs:
 
             # Resetup env and install apps
             pgrep honcho | xargs kill
+            sleep 10
             rm -rf ~/frappe-bench/env
             bench -v setup env --python python$2
             bench pip install -e ./apps/erpnext
-            bench start &>> ~/frappe-bench/bench_start.log &
+            start_bench_without_workers
 
             bench --site test_site migrate
           }
@@ -154,7 +176,7 @@ jobs:
           rm -rf ~/frappe-bench/env
           bench -v setup env
           bench pip install -e ./apps/erpnext
-          bench start &>> ~/frappe-bench/bench_start.log &
+          start_bench_without_workers
 
           bench --site test_site migrate
 

.github/workflows/server-tests-postgres.yml

@@ -1,7 +1,12 @@
 name: Server (Postgres)
 
 on:
+  schedule:
+    # 03:00 AM IST daily (21:30 UTC the previous day)
+    - cron: "30 21 * * *"
   pull_request:
+    # 'labeled' so adding the 'postgres' label to an already-open PR re-triggers the run.
+    types: [opened, reopened, synchronize, labeled]
     paths-ignore:
       - '**.js'
       - '**.md'
@@ -9,7 +14,7 @@ on:
       - 'crowdin.yml'
       - '.coderabbit.yml'
       - '.mergify.yml'
-    types: [opened, labelled, synchronize, reopened]
+  workflow_dispatch:
 
 concurrency:
   group: server-postgres-develop-${{ github.event_name }}-${{ github.event.number || github.event_name == 'workflow_dispatch' && github.run_id || '' }}
@@ -18,41 +23,31 @@ concurrency:
 permissions:
   contents: read
 
+# Postgres CI stays on GitHub-hosted (free, full-speed VM per shard) but follows the same fan-out
+# we built for MariaDB: build the bench + reinstall ONCE in the setup job, bake the PostgreSQL
+# PGDATA into the artifact, and have 4 test shards start Postgres on that datadir — no per-shard
+# clone/build/reinstall/restore. Python is pinned so the venv transplants between VMs.
+env:
+  TZ: 'Asia/Kolkata'
+  NODE_ENV: "production"
+  PYTHON_VERSION: '3.14'
+
 jobs:
-  test:
-    if: ${{ contains(github.event.pull_request.labels.*.name, 'postgres') }}
+  setup:
+    name: Build & reinstall (setup)
     runs-on: ubuntu-latest
-    timeout-minutes: 60
-
-    strategy:
-      fail-fast: false
-      matrix:
-       container: [1]
-
-    name: Python Unit Tests
-
-    services:
-      postgres:
-        image: postgres:13.3
-        env:
-          POSTGRES_PASSWORD: travis
-        options: >-
-          --health-cmd pg_isready
-          --health-interval 10s
-          --health-timeout 5s
-          --health-retries 5
-        ports:
-          - 5432:5432
-
+    # Runs on the daily schedule (and workflow_dispatch). On PRs it runs ONLY when the PR carries
+    # the 'postgres' label — the test job needs setup, so it's skipped too when this is.
+    if: github.event_name != 'pull_request' || contains(github.event.pull_request.labels.*.name, 'postgres')
+    timeout-minutes: 40
     steps:
-
       - name: Clone
         uses: actions/checkout@v6
 
       - name: Setup Python
         uses: actions/setup-python@v6
         with:
-          python-version: '3.14'
+          python-version: ${{ env.PYTHON_VERSION }}
 
       - name: Check for valid Python & Merge Conflicts
         run: |
@@ -71,48 +66,124 @@ jobs:
       - name: Add to Hosts
         run: echo "127.0.0.1 test_site" | sudo tee -a /etc/hosts
 
-      - name: Cache pip
+      - name: Cache deps (uv/pip/npm/yarn)
         uses: actions/cache@v4
         with:
-          path: ~/.cache/pip
-          key: ${{ runner.os }}-pip-${{ hashFiles('**/*requirements.txt', '**/pyproject.toml') }}
-          restore-keys: |
-            ${{ runner.os }}-pip-
-            ${{ runner.os }}-
+          path: |
+            ~/.cache/uv
+            ~/.cache/pip
+            ~/.npm
+            ~/.cache/yarn
+          key: ${{ runner.os }}-deps-${{ hashFiles('**/*requirements.txt', '**/pyproject.toml', '**/yarn.lock') }}
+          restore-keys: ${{ runner.os }}-deps-
 
-      - name: Cache node modules
+      # Warm-bench cache (the big one): install.sh saves the built base bench — frappe + env +
+      # node_modules + assets — here as frappe-bench-base-*.tar.zst. Later runs restore it and only
+      # fast-forward to the live develop SHA + rebuild the delta, so the bench BUILD is near-free and
+      # only the test_site reinstall (per-run DB, uncacheable) stays slow — matching the self-hosted
+      # box. The first run after a deps change populates it; every run after that is fast.
+      - name: Cache warm bench (base build)
         uses: actions/cache@v4
+        with:
+          path: ~/bench-cache
+          key: ${{ runner.os }}-warmbench-v2-${{ hashFiles('**/*requirements.txt', '**/pyproject.toml', '**/yarn.lock') }}
+          restore-keys: ${{ runner.os }}-warmbench-v2-
+
+      # Postgres runs in-runner on a PGDATA OUTSIDE the bench (install.sh wipes ~/frappe-bench);
+      # after the reinstall it's moved into the bench so it ships in the artifact.
+      - name: Start DB
+        run: bash ${GITHUB_WORKSPACE}/.github/helper/start-db.sh
         env:
-          cache-name: cache-node-modules
-        with:
-          path: ~/.npm
-          key: ${{ runner.os }}-build-${{ env.cache-name }}-${{ hashFiles('**/package-lock.json') }}
-          restore-keys: |
-            ${{ runner.os }}-build-${{ env.cache-name }}-
-            ${{ runner.os }}-build-
-            ${{ runner.os }}-
-
-      - name: Get yarn cache directory path
-        id: yarn-cache-dir-path
-        run: echo "dir=$(yarn cache dir)" >> $GITHUB_OUTPUT
-
-      - uses: actions/cache@v4
-        id: yarn-cache
-        with:
-          path: ${{ steps.yarn-cache-dir-path.outputs.dir }}
-          key: ${{ runner.os }}-yarn-${{ hashFiles('**/yarn.lock') }}
-          restore-keys: |
-            ${{ runner.os }}-yarn-
+          DB: postgres
+          CI_DB_DATADIR: /home/runner/pgdata
 
       - name: Install
         run: bash ${GITHUB_WORKSPACE}/.github/helper/install.sh
         env:
           DB: postgres
           TYPE: server
+          FRAPPE_BRANCH: develop
+          BENCH_CACHE_DIR: /home/runner/bench-cache
+
+      - name: Stop DB and stage datadir
+        run: |
+          PG_BIN=$(ls -d /usr/lib/postgresql/*/bin | sort -V | tail -1)
+          "$PG_BIN/pg_ctl" -D /home/runner/pgdata -m fast -w stop || true
+          mv /home/runner/pgdata /home/runner/frappe-bench/pgdata
+
+      - name: Package bench for test shards
+        run: |
+          cp "${GITHUB_WORKSPACE}/.github/helper/hydrate.sh" /home/runner/frappe-bench/hydrate.sh
+          cp "${GITHUB_WORKSPACE}/.github/helper/start-db.sh" /home/runner/frappe-bench/start-db.sh
+          tar czpf "${GITHUB_WORKSPACE}/bench.tar.gz" -C /home/runner \
+            --exclude='.git' --exclude='node_modules' frappe-bench
+          ls -lh "${GITHUB_WORKSPACE}/bench.tar.gz"
+
+      - name: Upload bench artifact
+        uses: actions/upload-artifact@v4
+        with:
+          name: bench-pg
+          path: bench.tar.gz
+          retention-days: 1
+          compression-level: 0
+
+  test:
+    name: Python Unit Tests (PG)
+    needs: setup
+    runs-on: ubuntu-latest
+    timeout-minutes: 60
+    strategy:
+      fail-fast: false
+      matrix:
+        container: [1, 2, 3, 4]
+    steps:
+      - name: Download bench artifact
+        uses: actions/download-artifact@v4
+        with:
+          name: bench-pg
+
+      - name: Setup Python
+        uses: actions/setup-python@v6
+        with:
+          python-version: ${{ env.PYTHON_VERSION }}
+
+      - name: Add to Hosts
+        run: echo "127.0.0.1 test_site" | sudo tee -a /etc/hosts
+
+      # The bench CLI (frappe-bench) and redis are global/system tools — not in the bench tarball.
+      # The setup runner got them via install.sh; the MariaDB shards get them from the arc5 image.
+      # GitHub-hosted PG shards install them here (cheap vs the build+reinstall that setup did once).
+      - name: Install shard runtime (bench CLI + redis + wkhtmltopdf)
+        run: |
+          pip install frappe-bench
+          command -v redis-server >/dev/null || { sudo apt-get update -qq && sudo apt-get install -y -qq redis-server; }
+          # wkhtmltopdf (patched-qt build) for print-format / PDF tests — same .deb install.sh uses.
+          if ! command -v wkhtmltopdf >/dev/null; then
+            wget -qO /tmp/wkhtmltox.deb https://github.com/wkhtmltopdf/packaging/releases/download/0.12.6.1-2/wkhtmltox_0.12.6.1-2.jammy_amd64.deb
+            sudo apt-get install -y -qq /tmp/wkhtmltox.deb
+          fi
+
+      - name: Untar bench
+        run: |
+          tar xzpf "${GITHUB_WORKSPACE}/bench.tar.gz" -C /home/runner
+          ls -ld /home/runner/frappe-bench
+
+      - name: Hydrate (start Postgres on the baked datadir)
+        run: bash /home/runner/frappe-bench/hydrate.sh
+        env:
+          DB: postgres
+          DB_HOST: 127.0.0.1
 
       - name: Run Tests
-        run: cd ~/frappe-bench/ && bench --site test_site run-parallel-tests --app erpnext --use-orchestrator
+        run: |
+          cd ~/frappe-bench/
+          # print-format / PDF tests are engine-independent (they exercise wkhtmltopdf rendering,
+          # not postgres SQL — the MariaDB CI already covers them). They only fetch the static asset
+          # bundles from http://test_site:8000/assets/..., so a plain static file server over sites/
+          # satisfies wkhtmltopdf without the frappe web server (which never bound on a bare runner).
+          ( cd ~/frappe-bench/sites && nohup python3 -m http.server 8000 --bind 127.0.0.1 > ~/frappe-bench/web.log 2>&1 & )
+          for _ in $(seq 1 15); do (exec 3<>/dev/tcp/127.0.0.1/8000) 2>/dev/null && { exec 3>&- 3<&-; break; }; sleep 1; done
+          bench --site test_site run-parallel-tests --lightmode --app erpnext \
+            --total-builds ${{ strategy.job-total }} --build-number ${{ matrix.container }}
         env:
           TYPE: server
-          CI_BUILD_ID: ${{ github.run_id }}
-          ORCHESTRATOR_URL: http://test-orchestrator.frappe.io

.pre-commit-config.yaml

@@ -66,6 +66,18 @@ repos:
       - id: ruff-format
         name: "Run ruff formatter"
 
+  - repo: local
+    hooks:
+      - id: postgres-compat
+        name: "PostgreSQL compatibility (static check)"
+        description: "Flags MySQL-only SQL that breaks on Postgres; the label-gated PG test job is the backstop for semantic divergences."
+        entry: .github/helper/postgres_compat.py
+        language: script
+        files: ^erpnext/.*\.py$
+        # patches/ are historical, version-gated migrations (skipped on fresh Postgres installs);
+        # out of scope for the always-on gate.
+        exclude: ^erpnext/patches/
+
 ci:
     autoupdate_schedule: weekly
     skip: []

erpnext/accounts/deferred_revenue.py

@@ -1,6 +1,7 @@
 import frappe
 from frappe import _
 from frappe.email import sendmail_to_system_managers
+from frappe.query_builder.functions import IfNull, Sum
 from frappe.utils import (
 	add_days,
 	add_months,
@@ -53,20 +54,24 @@ def validate_service_stop_date(doc):
 
 
 def build_conditions(process_type, account, company):
-	conditions = ""
-	deferred_account = (
-		"item.deferred_revenue_account" if process_type == "Income" else "item.deferred_expense_account"
-	)
+	if process_type == "Income":
+		item = frappe.qb.DocType("Sales Invoice Item")
+		parent = frappe.qb.DocType("Sales Invoice")
+		deferred_account = item.deferred_revenue_account
+	else:
+		item = frappe.qb.DocType("Purchase Invoice Item")
+		parent = frappe.qb.DocType("Purchase Invoice")
+		deferred_account = item.deferred_expense_account
 
 	if account:
-		conditions += f"AND {deferred_account}={frappe.db.escape(account)}"
+		return deferred_account == account
 	elif company:
-		conditions += f"AND p.company = {frappe.db.escape(company)}"
+		return parent.company == company
 
-	return conditions
+	return None
 
 
-def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_date=None, conditions=""):
+def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_date=None, conditions=None):
 	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
 
 	if not start_date:
@@ -75,17 +80,25 @@ def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_d
 		end_date = add_days(today(), -1)
 
 	# check for the purchase invoice for which GL entries has to be done
-	invoices = frappe.db.sql_list(
-		f"""
-		select distinct item.parent
-		from `tabPurchase Invoice Item` item, `tabPurchase Invoice` p
-		where item.service_start_date<=%s and item.service_end_date>=%s
-		and item.enable_deferred_expense = 1 and item.parent=p.name
-		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
-		{conditions}
-	""",
-		(end_date, start_date),
-	)  # nosec
+	item = frappe.qb.DocType("Purchase Invoice Item")
+	parent = frappe.qb.DocType("Purchase Invoice")
+	query = (
+		frappe.qb.from_(item)
+		.inner_join(parent)
+		.on(item.parent == parent.name)
+		.select(item.parent)
+		.distinct()
+		.where(
+			(item.service_start_date <= end_date)
+			& (item.service_end_date >= start_date)
+			& (item.enable_deferred_expense == 1)
+			& (item.docstatus == 1)
+			& (IfNull(item.amount, 0) > 0)
+		)
+	)
+	if conditions is not None:
+		query = query.where(conditions)
+	invoices = query.run(pluck=True)
 
 	# For each invoice, book deferred expense
 	for invoice in invoices:
@@ -96,7 +109,7 @@ def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_d
 		send_mail(deferred_process)
 
 
-def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_date=None, conditions=""):
+def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_date=None, conditions=None):
 	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM
 
 	if not start_date:
@@ -105,17 +118,25 @@ def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_da
 		end_date = add_days(today(), -1)
 
 	# check for the sales invoice for which GL entries has to be done
-	invoices = frappe.db.sql_list(
-		f"""
-		select distinct item.parent
-		from `tabSales Invoice Item` item, `tabSales Invoice` p
-		where item.service_start_date<=%s and item.service_end_date>=%s
-		and item.enable_deferred_revenue = 1 and item.parent=p.name
-		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
-		{conditions}
-	""",
-		(end_date, start_date),
-	)  # nosec
+	item = frappe.qb.DocType("Sales Invoice Item")
+	parent = frappe.qb.DocType("Sales Invoice")
+	query = (
+		frappe.qb.from_(item)
+		.inner_join(parent)
+		.on(item.parent == parent.name)
+		.select(item.parent)
+		.distinct()
+		.where(
+			(item.service_start_date <= end_date)
+			& (item.service_end_date >= start_date)
+			& (item.enable_deferred_revenue == 1)
+			& (item.docstatus == 1)
+			& (IfNull(item.amount, 0) > 0)
+		)
+	)
+	if conditions is not None:
+		query = query.where(conditions)
+	invoices = query.run(pluck=True)
 
 	for invoice in invoices:
 		doc = frappe.get_doc("Sales Invoice", invoice)
@@ -136,26 +157,39 @@ def get_booking_dates(doc, item, posting_date=None, prev_posting_date=None):
 	)
 
 	if not prev_posting_date:
-		prev_gl_entry = frappe.db.sql(
-			"""
-			select name, posting_date from `tabGL Entry` where company=%s and account=%s and
-			voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
-			and is_cancelled = 0
-			order by posting_date desc limit 1
-		""",
-			(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-			as_dict=True,
+		prev_gl_entry = frappe.get_all(
+			"GL Entry",
+			filters={
+				"company": doc.company,
+				"account": item.get(deferred_account),
+				"voucher_type": doc.doctype,
+				"voucher_no": doc.name,
+				"voucher_detail_no": item.name,
+				"is_cancelled": 0,
+			},
+			fields=["name", "posting_date"],
+			order_by="posting_date desc",
+			limit=1,
 		)
 
-		prev_gl_via_je = frappe.db.sql(
-			"""
-			SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
-			WHERE p.name = c.parent and p.company=%s and c.account=%s
-			and c.reference_type=%s and c.reference_name=%s
-			and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
-		""",
-			(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-			as_dict=True,
+		je = frappe.qb.DocType("Journal Entry")
+		jea = frappe.qb.DocType("Journal Entry Account")
+		prev_gl_via_je = (
+			frappe.qb.from_(je)
+			.inner_join(jea)
+			.on(je.name == jea.parent)
+			.select(je.name, je.posting_date)
+			.where(
+				(je.company == doc.company)
+				& (jea.account == item.get(deferred_account))
+				& (jea.reference_type == doc.doctype)
+				& (jea.reference_name == doc.name)
+				& (jea.reference_detail_no == item.name)
+				& (jea.docstatus < 2)
+			)
+			.orderby(je.posting_date, order=frappe.qb.desc)
+			.limit(1)
+			.run(as_dict=True)
 		)
 
 		if prev_gl_via_je:
@@ -277,26 +311,47 @@ def get_already_booked_amount(doc, item):
 		total_credit_debit, total_credit_debit_currency = "credit", "credit_in_account_currency"
 		deferred_account = "deferred_expense_account"
 
-	gl_entries_details = frappe.db.sql(
-		"""
-		select sum({}) as total_credit, sum({}) as total_credit_in_account_currency, voucher_detail_no
-		from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
-		and is_cancelled = 0
-		group by voucher_detail_no
-	""".format(total_credit_debit, total_credit_debit_currency),
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
+	gle = frappe.qb.DocType("GL Entry")
+	gl_entries_details = (
+		frappe.qb.from_(gle)
+		.select(
+			Sum(gle[total_credit_debit]).as_("total_credit"),
+			Sum(gle[total_credit_debit_currency]).as_("total_credit_in_account_currency"),
+			gle.voucher_detail_no,
+		)
+		.where(
+			(gle.company == doc.company)
+			& (gle.account == item.get(deferred_account))
+			& (gle.voucher_type == doc.doctype)
+			& (gle.voucher_no == doc.name)
+			& (gle.voucher_detail_no == item.name)
+			& (gle.is_cancelled == 0)
+		)
+		.groupby(gle.voucher_detail_no)
+		.run(as_dict=True)
 	)
 
-	journal_entry_details = frappe.db.sql(
-		"""
-		SELECT sum(c.{}) as total_credit, sum(c.{}) as total_credit_in_account_currency, reference_detail_no
-		FROM `tabJournal Entry` p , `tabJournal Entry Account` c WHERE p.name = c.parent and
-		p.company = %s and c.account=%s and c.reference_type=%s and c.reference_name=%s and c.reference_detail_no=%s
-		and p.docstatus < 2 group by reference_detail_no
-	""".format(total_credit_debit, total_credit_debit_currency),
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
+	je = frappe.qb.DocType("Journal Entry")
+	jea = frappe.qb.DocType("Journal Entry Account")
+	journal_entry_details = (
+		frappe.qb.from_(je)
+		.inner_join(jea)
+		.on(je.name == jea.parent)
+		.select(
+			Sum(jea[total_credit_debit]).as_("total_credit"),
+			Sum(jea[total_credit_debit_currency]).as_("total_credit_in_account_currency"),
+			jea.reference_detail_no,
+		)
+		.where(
+			(je.company == doc.company)
+			& (jea.account == item.get(deferred_account))
+			& (jea.reference_type == doc.doctype)
+			& (jea.reference_name == doc.name)
+			& (jea.reference_detail_no == item.name)
+			& (je.docstatus < 2)
+		)
+		.groupby(jea.reference_detail_no)
+		.run(as_dict=True)
 	)
 
 	already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0

erpnext/accounts/doctype/accounts_settings/accounts_settings.js

@@ -10,7 +10,7 @@ frappe.ui.form.on("Accounts Settings", {
 				},
 			};
 		});
-		if (!frm.naming_controller) frm.naming_controller = new erpnext.NamingSeriesController(frm);
+		if (!frm.naming_controller) frm.naming_controller = new frappe.ui.NamingSeriesController(frm);
 
 		frm.naming_controller.render_table("transaction_naming_html", get_transactions(frm));
 	},

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -87,6 +87,7 @@
   "period_closing_settings_section",
   "ignore_account_closing_balance",
   "use_legacy_controller_for_pcv",
+  "pcv_job_timeout",
   "column_break_25",
   "reports_tab",
   "remarks_section",
@@ -612,6 +613,14 @@
    "fieldtype": "Check",
    "label": "Use legacy controller for Period Closing Voucher"
   },
+  {
+   "default": "3600",
+   "depends_on": "eval: !doc.use_legacy_controller_for_pcv",
+   "description": "Timeout (in seconds) for each background job enqueued by Process Period Closing Voucher",
+   "fieldname": "pcv_job_timeout",
+   "fieldtype": "Int",
+   "label": "PCV Job Timeout (seconds)"
+  },
   {
    "description": "Users with this role will be notified if the asset depreciation gets failed",
    "fieldname": "role_to_notify_on_depreciation_failure",
@@ -756,7 +765,7 @@
  "index_web_pages_for_search": 1,
  "issingle": 1,
  "links": [],
- "modified": "2026-06-03 13:11:54.721495",
+ "modified": "2026-06-24 12:59:41.868865",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounts Settings",

erpnext/accounts/doctype/accounts_settings/accounts_settings.py

@@ -90,6 +90,7 @@ class AccountsSettings(Document):
 		make_payment_via_journal_entry: DF.Check
 		merge_similar_account_heads: DF.Check
 		over_billing_allowance: DF.Currency
+		pcv_job_timeout: DF.Int
 		preview_mode: DF.Check
 		receivable_payable_fetch_method: DF.Literal["Buffered Cursor", "UnBuffered Cursor"]
 		receivable_payable_remarks_length: DF.Int

erpnext/accounts/doctype/bank_clearance/bank_clearance.py

@@ -7,7 +7,7 @@ from frappe import _, msgprint
 from frappe.model.document import Document
 from frappe.query_builder import Case
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Coalesce, Sum
+from frappe.query_builder.functions import Coalesce, Max, Sum
 from frappe.utils import cint, flt, fmt_money, getdate
 from pypika import Order
 
@@ -195,14 +195,17 @@ def get_payment_entries_for_bank_clearance(
 		.select(
 			ConstantColumn("Journal Entry").as_("payment_document"),
 			journal_entry.name.as_("payment_entry"),
-			journal_entry.cheque_no.as_("cheque_number"),
-			journal_entry.cheque_date,
+			# non-grouped columns are constant per grouped JE name / account (against_account is
+			# arbitrary per group on MySQL) -> Max() keeps the GROUP BY valid on postgres with the
+			# same value MySQL picked.
+			Max(journal_entry.cheque_no).as_("cheque_number"),
+			Max(journal_entry.cheque_date).as_("cheque_date"),
 			Sum(journal_entry_account.debit_in_account_currency).as_("debit"),
 			Sum(journal_entry_account.credit_in_account_currency).as_("credit"),
-			journal_entry.posting_date,
-			journal_entry_account.against_account,
-			journal_entry.clearance_date,
-			journal_entry_account.account_currency,
+			Max(journal_entry.posting_date).as_("posting_date"),
+			Max(journal_entry_account.against_account).as_("against_account"),
+			Max(journal_entry.clearance_date).as_("clearance_date"),
+			Max(journal_entry_account.account_currency).as_("account_currency"),
 		)
 		.where(
 			(journal_entry_account.account == account)
@@ -215,12 +218,13 @@ def get_payment_entries_for_bank_clearance(
 
 	if not include_reconciled_entries:
 		journal_entry_query = journal_entry_query.where(
-			(journal_entry.clearance_date.isnull()) | (journal_entry.clearance_date == "0000-00-00")
+			(journal_entry.clearance_date.isnull())
+			| (journal_entry.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
 		)
 
 	journal_entries = (
 		journal_entry_query.groupby(journal_entry_account.account, journal_entry.name)
-		.orderby(journal_entry.posting_date)
+		.orderby(Max(journal_entry.posting_date))
 		.orderby(journal_entry.name, order=Order.desc)
 	).run(as_dict=True)
 
@@ -290,7 +294,8 @@ def get_payment_entries_for_bank_clearance(
 
 	if not include_reconciled_entries:
 		payment_entry_query = payment_entry_query.where(
-			(pe.clearance_date.isnull()) | (pe.clearance_date == "0000-00-00")
+			(pe.clearance_date.isnull())
+			| (pe.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
 		)
 
 	payment_entries = (payment_entry_query.orderby(pe.posting_date).orderby(pe.name, order=Order.desc)).run(
@@ -327,7 +332,8 @@ def get_payment_entries_for_bank_clearance(
 
 	if not include_reconciled_entries:
 		paid_purchase_invoices_query = paid_purchase_invoices_query.where(
-			(pi.clearance_date.isnull()) | (pi.clearance_date == "0000-00-00")
+			(pi.clearance_date.isnull())
+			| (pi.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
 		)
 
 	paid_purchase_invoices = (
@@ -367,7 +373,8 @@ def get_payment_entries_for_bank_clearance(
 
 		if not include_reconciled_entries:
 			pos_sales_invoices_query = pos_sales_invoices_query.where(
-				(si_payment.clearance_date.isnull()) | (si_payment.clearance_date == "0000-00-00")
+				(si_payment.clearance_date.isnull())
+				| (si_payment.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
 			)
 
 		pos_sales_invoices = (

erpnext/accounts/doctype/bank_guarantee/bank_guarantee.js

@@ -9,6 +9,13 @@ cur_frm.add_fetch("bank", "swift_number", "swift_number");
 
 frappe.ui.form.on("Bank Guarantee", {
 	setup: function (frm) {
+		frm.set_query("reference_doctype", function () {
+			return {
+				filters: {
+					name: ["in", ["Sales Order", "Purchase Order"]],
+				},
+			};
+		});
 		frm.set_query("bank_account", function () {
 			return {
 				filters: {

erpnext/accounts/doctype/bank_guarantee/bank_guarantee.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "autoname": "ACC-BG-.YYYY.-.#####",
  "creation": "2016-12-17 10:43:35.731631",
  "doctype": "DocType",
@@ -50,8 +51,7 @@
    "fieldname": "reference_doctype",
    "fieldtype": "Link",
    "label": "Reference Document Type",
-   "options": "DocType",
-   "read_only": 1
+   "options": "DocType"
   },
   {
    "fieldname": "reference_docname",
@@ -60,14 +60,14 @@
    "options": "reference_doctype"
   },
   {
-   "depends_on": "eval: doc.bg_type == \"Receiving\"",
+   "depends_on": "eval: doc.reference_doctype == \"Sales Order\"",
    "fieldname": "customer",
    "fieldtype": "Link",
    "label": "Customer",
    "options": "Customer"
   },
   {
-   "depends_on": "eval: doc.bg_type == \"Providing\"",
+   "depends_on": "eval: doc.reference_doctype == \"Purchase Order\"",
    "fieldname": "supplier",
    "fieldtype": "Link",
    "label": "Supplier",
@@ -218,10 +218,11 @@
  "grid_page_length": 50,
  "is_submittable": 1,
  "links": [],
- "modified": "2025-08-29 11:52:33.550847",
+ "modified": "2026-05-25 18:12:10.768835",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Bank Guarantee",
+ "naming_rule": "Expression",
  "owner": "Administrator",
  "permissions": [
   {

erpnext/accounts/doctype/bank_statement_import/bank_statement_import.json

@@ -221,12 +221,12 @@
    "default": "0",
    "fieldname": "import_mt940_fromat",
    "fieldtype": "Check",
-   "label": "Import MT940 Fromat"
+   "label": "Import MT940 Format"
   }
  ],
  "hide_toolbar": 1,
  "links": [],
- "modified": "2026-05-31 00:41:11.251215",
+ "modified": "2026-06-19 14:18:00.000000",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Bank Statement Import",

erpnext/accounts/doctype/budget/budget.js

@@ -136,6 +136,9 @@ function set_total_budget_amount(frm) {
 function toggle_distribution_fields(frm) {
 	const grid = frm.fields_dict.budget_distribution.grid;
 
+	frm.set_df_property("budget_distribution", "cannot_add_rows", true);
+	frm.set_df_property("budget_distribution", "cannot_delete_rows", true);
+
 	["amount", "percent"].forEach((field) => {
 		grid.update_docfield_property(field, "read_only", frm.doc.distribute_equally);
 	});

erpnext/accounts/doctype/budget/budget.py

@@ -5,9 +5,11 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.query_builder.functions import Sum
+from frappe.query_builder import Criterion
+from frappe.query_builder.functions import Coalesce, Sum
 from frappe.utils import add_months, flt, fmt_money, get_last_day, getdate
 from frappe.utils.data import get_first_day
+from pypika.terms import ExistsCriterion
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
@@ -115,23 +117,26 @@ class Budget(Document):
 		if not account:
 			return
 
-		existing_budget = frappe.db.sql(
-			f"""
-			SELECT name, account
-			FROM `tabBudget`
-			WHERE
-				docstatus < 2
-				AND company = %s
-				AND {budget_against_field} = %s
-				AND account = %s
-				AND name != %s
-				AND (
-					(SELECT year_start_date FROM `tabFiscal Year` WHERE name = from_fiscal_year) <= %s
-					AND (SELECT year_end_date FROM `tabFiscal Year` WHERE name = to_fiscal_year) >= %s
-				)
-			""",
-			(self.company, budget_against, account, self.name, self.budget_end_date, self.budget_start_date),
-			as_dict=True,
+		budget = frappe.qb.DocType("Budget")
+		fy_from = frappe.qb.DocType("Fiscal Year").as_("fy_from")
+		fy_to = frappe.qb.DocType("Fiscal Year").as_("fy_to")
+		existing_budget = (
+			frappe.qb.from_(budget)
+			.inner_join(fy_from)
+			.on(fy_from.name == budget.from_fiscal_year)
+			.inner_join(fy_to)
+			.on(fy_to.name == budget.to_fiscal_year)
+			.select(budget.name, budget.account)
+			.where(
+				(budget.docstatus < 2)
+				& (budget.company == self.company)
+				& (budget[budget_against_field] == budget_against)
+				& (budget.account == account)
+				& (budget.name != self.name)
+				& (fy_from.year_start_date <= self.budget_end_date)
+				& (fy_to.year_end_date >= self.budget_start_date)
+			)
+			.run(as_dict=True)
 		)
 
 		if existing_budget:
@@ -157,9 +162,9 @@ class Budget(Document):
 			frappe.throw(_("Account {0} does not belong to company {1}").format(self.account, self.company))
 		elif account_details.report_type != "Profit and Loss":
 			frappe.throw(
-				_("Budget cannot be assigned against {0}, as it's not an Income or Expense account").format(
-					self.account
-				)
+				_(
+					"Budget cannot be assigned against {0}, as its Root Type is not of Income or Expense"
+				).format(self.account)
 			)
 
 	def set_null_value(self):
@@ -353,8 +358,8 @@ class Budget(Document):
 		if self.should_regenerate_budget_distribution():
 			return
 
-		total_amount = sum(d.amount for d in self.budget_distribution)
-		total_percent = sum(d.percent for d in self.budget_distribution)
+		total_amount = sum(flt(d.amount) for d in self.budget_distribution)
+		total_percent = sum(flt(d.percent) for d in self.budget_distribution)
 
 		if flt(abs(total_amount - self.budget_amount), 2) > 0.10:
 			frappe.throw(
@@ -381,17 +386,24 @@ def validate_expense_against_budget(params, expense_amount=0):
 	posting_fiscal_year = get_fiscal_year(posting_date, company=params.get("company"))[0]
 	year_start_date, year_end_date = get_fiscal_year_date_range(posting_fiscal_year, posting_fiscal_year)
 
-	budget_exists = frappe.db.sql(
-		"""
-		select name
-		from `tabBudget`
-		where company = %s
-		and docstatus = 1
-		and (SELECT year_start_date FROM `tabFiscal Year` WHERE name = from_fiscal_year) <= %s
-		and (SELECT year_end_date FROM `tabFiscal Year` WHERE name = to_fiscal_year) >= %s
-		limit 1
-		""",
-		(params.company, year_end_date, year_start_date),
+	budget = frappe.qb.DocType("Budget")
+	fy_from = frappe.qb.DocType("Fiscal Year").as_("fy_from")
+	fy_to = frappe.qb.DocType("Fiscal Year").as_("fy_to")
+	budget_exists = (
+		frappe.qb.from_(budget)
+		.inner_join(fy_from)
+		.on(fy_from.name == budget.from_fiscal_year)
+		.inner_join(fy_to)
+		.on(fy_to.name == budget.to_fiscal_year)
+		.select(budget.name)
+		.where(
+			(budget.company == params.company)
+			& (budget.docstatus == 1)
+			& (fy_from.year_start_date <= year_end_date)
+			& (fy_to.year_end_date >= year_start_date)
+		)
+		.limit(1)
+		.run()
 	)
 
 	if not budget_exists:
@@ -434,50 +446,52 @@ def validate_expense_against_budget(params, expense_amount=0):
 			and (frappe.get_cached_value("Account", params.account, "root_type") == "Expense")
 		):
 			doctype = dimension.get("document_type")
-
-			if frappe.get_cached_value("DocType", doctype, "is_tree"):
-				lft, rgt = frappe.get_cached_value(doctype, params.get(budget_against), ["lft", "rgt"])
-				condition = f"""and exists(select name from `tab{doctype}`
-					where lft<={lft} and rgt>={rgt} and name=b.{budget_against})"""  # nosec
-				params.is_tree = True
-			else:
-				condition = f"and b.{budget_against}={frappe.db.escape(params.get(budget_against))}"
-				params.is_tree = False
-
+			params.is_tree = bool(frappe.get_cached_value("DocType", doctype, "is_tree"))
 			params.budget_against_field = budget_against
 			params.budget_against_doctype = doctype
 
-			budget_records = frappe.db.sql(
-				f"""
-				SELECT
+			b = frappe.qb.DocType("Budget")
+			query = (
+				frappe.qb.from_(b)
+				.select(
 					b.name,
-					b.{budget_against} AS budget_against,
+					getattr(b, budget_against).as_("budget_against"),
 					b.budget_amount,
 					b.from_fiscal_year,
 					b.to_fiscal_year,
 					b.budget_start_date,
 					b.budget_end_date,
-					IFNULL(b.applicable_on_material_request, 0) AS for_material_request,
-					IFNULL(b.applicable_on_purchase_order, 0) AS for_purchase_order,
-					IFNULL(b.applicable_on_booking_actual_expenses, 0) AS for_actual_expenses,
+					Coalesce(b.applicable_on_material_request, 0).as_("for_material_request"),
+					Coalesce(b.applicable_on_purchase_order, 0).as_("for_purchase_order"),
+					Coalesce(b.applicable_on_booking_actual_expenses, 0).as_("for_actual_expenses"),
 					b.action_if_annual_budget_exceeded,
 					b.action_if_accumulated_monthly_budget_exceeded,
 					b.action_if_annual_budget_exceeded_on_mr,
 					b.action_if_accumulated_monthly_budget_exceeded_on_mr,
 					b.action_if_annual_budget_exceeded_on_po,
-					b.action_if_accumulated_monthly_budget_exceeded_on_po
-				FROM
-					`tabBudget` b
-				WHERE
-					b.company = %s
-					AND b.docstatus = 1
-					AND %s BETWEEN b.budget_start_date AND b.budget_end_date
-					AND b.account = %s
-					{condition}
-				""",
-				(params.company, params.posting_date, params.account),
-				as_dict=True,
-			)  # nosec
+					b.action_if_accumulated_monthly_budget_exceeded_on_po,
+				)
+				.where(b.company == params.company)
+				.where(b.docstatus == 1)
+				.where(b.budget_start_date <= params.posting_date)
+				.where(b.budget_end_date >= params.posting_date)
+				.where(b.account == params.account)
+			)
+
+			if params.is_tree:
+				lft, rgt = frappe.get_cached_value(doctype, params.get(budget_against), ["lft", "rgt"])
+				dim = frappe.qb.DocType(doctype)
+				query = query.where(
+					ExistsCriterion(
+						frappe.qb.from_(dim)
+						.select(dim.name)
+						.where((dim.lft <= lft) & (dim.rgt >= rgt) & (dim.name == getattr(b, budget_against)))
+					)
+				)
+			else:
+				query = query.where(getattr(b, budget_against) == params.get(budget_against))
+
+			budget_records = query.run(as_dict=True)
 
 			if budget_records:
 				validate_budget_records(params, budget_records, expense_amount)
@@ -674,15 +688,27 @@ def get_actions(params, budget):
 
 def get_requested_amount(params):
 	item_code = params.get("item_code")
-	condition = get_other_condition(params, "Material Request")
 
-	data = frappe.db.sql(
-		""" select ifnull((sum(child.stock_qty - child.ordered_qty) * rate), 0) as amount
-		from `tabMaterial Request Item` child, `tabMaterial Request` parent where parent.name = child.parent and
-		child.item_code = %s and parent.docstatus = 1 and child.stock_qty > child.ordered_qty and {} and
-		parent.material_request_type = 'Purchase' and parent.status != 'Stopped'""".format(condition),
-		item_code,
-		as_list=1,
+	child = frappe.qb.DocType("Material Request Item")
+	parent = frappe.qb.DocType("Material Request")
+
+	data = (
+		frappe.qb.from_(child)
+		.join(parent)
+		.on(parent.name == child.parent)
+		.select(
+			# rate inside the aggregate: Sum(qty * rate) is the correct requested amount and is PG-valid
+			Coalesce(Sum((child.stock_qty - child.ordered_qty) * child.rate), 0).as_("amount")
+		)
+		.where(
+			(child.item_code == item_code)
+			& (parent.docstatus == 1)
+			& (child.stock_qty > child.ordered_qty)
+			& Criterion.all(get_other_condition(params, child, parent, "Material Request"))
+			& (parent.material_request_type == "Purchase")
+			& (parent.status != "Stopped")
+		)
+		.run(as_list=1)
 	)
 
 	return data[0][0] if data else 0
@@ -690,37 +716,43 @@ def get_requested_amount(params):
 
 def get_ordered_amount(params):
 	item_code = params.get("item_code")
-	condition = get_other_condition(params, "Purchase Order")
 
-	data = frappe.db.sql(
-		f""" select ifnull(sum(child.amount - child.billed_amt), 0) as amount
-		from `tabPurchase Order Item` child, `tabPurchase Order` parent where
-		parent.name = child.parent and child.item_code = %s and parent.docstatus = 1 and child.amount > child.billed_amt
-		and parent.status != 'Closed' and {condition}""",
-		item_code,
-		as_list=1,
+	child = frappe.qb.DocType("Purchase Order Item")
+	parent = frappe.qb.DocType("Purchase Order")
+
+	data = (
+		frappe.qb.from_(child)
+		.join(parent)
+		.on(parent.name == child.parent)
+		.select(Coalesce(Sum(child.amount - child.billed_amt), 0).as_("amount"))
+		.where(
+			(child.item_code == item_code)
+			& (parent.docstatus == 1)
+			& (child.amount > child.billed_amt)
+			& (parent.status != "Closed")
+			& Criterion.all(get_other_condition(params, child, parent, "Purchase Order"))
+		)
+		.run(as_list=1)
 	)
 
 	return data[0][0] if data else 0
 
 
-def get_other_condition(params, for_doc):
-	condition = f"expense_account = {frappe.db.escape(params.expense_account)}"
+def get_other_condition(params, child, parent, for_doc):
+	conditions = [child.expense_account == params.expense_account]
 	budget_against_field = params.get("budget_against_field")
 
 	if budget_against_field and params.get(budget_against_field):
-		condition += (
-			f" and child.{budget_against_field} = {frappe.db.escape(params.get(budget_against_field))}"
-		)
+		conditions.append(child[budget_against_field] == params.get(budget_against_field))
 
 	date_field = "schedule_date" if for_doc == "Material Request" else "transaction_date"
 
 	start_date = frappe.get_cached_value("Fiscal Year", params.from_fiscal_year, "year_start_date")
 	end_date = frappe.get_cached_value("Fiscal Year", params.to_fiscal_year, "year_end_date")
 
-	condition += f" and parent.{date_field} between {frappe.db.escape(str(start_date))} and {frappe.db.escape(str(end_date))}"
+	conditions.append(parent[date_field][str(start_date) : str(end_date)])
 
-	return condition
+	return conditions
 
 
 def get_actual_expense(params):
@@ -728,11 +760,19 @@ def get_actual_expense(params):
 		params.budget_against_doctype = frappe.unscrub(params.budget_against_field)
 
 	budget_against_field = params.get("budget_against_field")
-	condition1 = " and gle.posting_date <= %(month_end_date)s" if params.get("month_end_date") else ""
 
-	date_condition = (
-		f"and gle.posting_date between '{params.budget_start_date}' and '{params.budget_end_date}'"
-	)
+	gle = frappe.qb.DocType("GL Entry")
+
+	conditions = [
+		gle.is_cancelled == 0,
+		gle.account == params.get("account"),
+		gle.posting_date[str(params.budget_start_date) : str(params.budget_end_date)],
+		gle.company == params.get("company"),
+		gle.docstatus == 1,
+	]
+
+	if params.get("month_end_date"):
+		conditions.append(gle.posting_date <= params.get("month_end_date"))
 
 	if params.is_tree:
 		lft_rgt = frappe.db.get_value(
@@ -740,35 +780,27 @@ def get_actual_expense(params):
 		)
 		params.update(lft_rgt)
 
-		condition2 = f"""
-			and exists(
-				select name from `tab{params.budget_against_doctype}`
-				where lft >= %(lft)s and rgt <= %(rgt)s
-				and name = gle.{budget_against_field}
+		tree = frappe.qb.DocType(params.budget_against_doctype)
+		conditions.append(
+			ExistsCriterion(
+				frappe.qb.from_(tree)
+				.select(tree.name)
+				.where(
+					(tree.lft >= params.get("lft"))
+					& (tree.rgt <= params.get("rgt"))
+					& (tree.name == gle[budget_against_field])
+				)
 			)
-		"""
+		)
 	else:
-		condition2 = f"""
-			and gle.{budget_against_field} = %({budget_against_field})s
-		"""
+		conditions.append(gle[budget_against_field] == params.get(budget_against_field))
 
 	amount = flt(
-		frappe.db.sql(
-			f"""
-				select sum(gle.debit) - sum(gle.credit)
-				from `tabGL Entry` gle
-				where
-					is_cancelled = 0
-					and gle.account = %(account)s
-					{condition1}
-					{date_condition}
-					and gle.company = %(company)s
-					and gle.docstatus = 1
-					{condition2}
-			""",
-			params,
-		)[0][0]
-	)  # nosec
+		frappe.qb.from_(gle)
+		.select(Sum(gle.debit) - Sum(gle.credit))
+		.where(Criterion.all(conditions))
+		.run()[0][0]
+	)
 
 	return amount
 

erpnext/accounts/doctype/budget_distribution/budget_distribution.json

@@ -18,6 +18,7 @@
    "in_list_view": 1,
    "label": "Start Date",
    "read_only": 1,
+   "reqd": 1,
    "search_index": 1
   },
   {
@@ -25,26 +26,29 @@
    "fieldtype": "Date",
    "in_list_view": 1,
    "label": "End Date",
-   "read_only": 1
+   "read_only": 1,
+   "reqd": 1
   },
   {
    "fieldname": "amount",
    "fieldtype": "Currency",
    "in_list_view": 1,
-   "label": "Amount"
+   "label": "Amount",
+   "reqd": 1
   },
   {
    "fieldname": "percent",
    "fieldtype": "Percent",
    "in_list_view": 1,
-   "label": "Percent"
+   "label": "Percent",
+   "reqd": 1
   }
  ],
  "grid_page_length": 50,
  "index_web_pages_for_search": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-11-03 13:18:28.398198",
+ "modified": "2026-06-18 11:23:17.669733",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Budget Distribution",

erpnext/accounts/doctype/budget_distribution/budget_distribution.py

@@ -15,12 +15,12 @@ class BudgetDistribution(Document):
 		from frappe.types import DF
 
 		amount: DF.Currency
-		end_date: DF.Date | None
+		end_date: DF.Date
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data
 		percent: DF.Percent
-		start_date: DF.Date | None
+		start_date: DF.Date
 	# end: auto-generated types
 
 	pass

erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py

@@ -75,7 +75,10 @@ def validate_company(company: str):
 
 @frappe.whitelist()
 def import_coa(file_name: str, company: str):
+	frappe.only_for("Accounts Manager")
+
 	# delete existing data for accounts
+	frappe.has_permission("Company", "write", company, throw=True)
 	unset_existing_data(company)
 
 	# create accounts
@@ -453,6 +456,7 @@ def unset_existing_data(company):
 	fieldnames = get_linked_fields("Account").get("Company", {}).get("fieldname", [])
 	linked = [{"fieldname": name} for name in fieldnames]
 	update_values = {d.get("fieldname"): "" for d in linked}
+
 	frappe.db.set_value("Company", company, update_values, update_values)
 
 	# remove accounts data from various doctypes
@@ -464,8 +468,7 @@ def unset_existing_data(company):
 		"Sales Taxes and Charges Template",
 		"Purchase Taxes and Charges Template",
 	]:
-		dt = frappe.qb.DocType(doctype)
-		frappe.qb.from_(dt).where(dt.company == company).delete().run()
+		frappe.get_query(doctype, delete=True, filters={"company": company}, ignore_permissions=False).run()
 
 
 def set_default_accounts(company):

erpnext/accounts/doctype/cost_center/cost_center.py

@@ -84,10 +84,10 @@ class CostCenter(NestedSet):
 		return frappe.db.get_value("GL Entry", {"cost_center": self.name})
 
 	def check_if_child_exists(self):
-		return frappe.db.sql(
-			"select name from `tabCost Center` where \
-			parent_cost_center = %s and docstatus != 2",
-			self.name,
+		return frappe.get_all(
+			"Cost Center",
+			filters={"parent_cost_center": self.name, "docstatus": ["!=", 2]},
+			pluck="name",
 		)
 
 	def if_allocation_exists_against_cost_center(self):

erpnext/accounts/doctype/coupon_code/test_coupon_code.py

@@ -173,3 +173,66 @@ class TestCouponCode(ERPNextTestSuite):
 
 		# Clean up
 		coupon.delete()
+
+	def test_validate_coupon_code_rejections(self):
+		from frappe.utils import add_days, nowdate
+
+		from erpnext.accounts.doctype.pricing_rule.utils import validate_coupon_code
+
+		pricing_rule = frappe.db.get_value("Pricing Rule", {"title": "_Test Pricing Rule for _Test Item"})
+
+		def make_coupon(name, **kwargs):
+			frappe.delete_doc_if_exists("Coupon Code", name)
+			return frappe.get_doc(
+				{
+					"doctype": "Coupon Code",
+					"coupon_name": name,
+					"coupon_code": name,
+					"coupon_type": "Promotional",
+					"pricing_rule": pricing_rule,
+					**kwargs,
+				}
+			).insert(ignore_permissions=True)
+
+		with self.subTest("validity not yet started"):
+			make_coupon("_Test Coupon Future", valid_from=add_days(nowdate(), 5))
+			self.assertRaises(frappe.ValidationError, validate_coupon_code, "_Test Coupon Future")
+
+		with self.subTest("validity expired"):
+			make_coupon("_Test Coupon Expired", valid_upto=add_days(nowdate(), -5))
+			self.assertRaises(frappe.ValidationError, validate_coupon_code, "_Test Coupon Expired")
+
+		with self.subTest("maximum use exhausted"):
+			make_coupon("_Test Coupon Exhausted", maximum_use=2, used=2)
+			self.assertRaises(frappe.ValidationError, validate_coupon_code, "_Test Coupon Exhausted")
+
+		with self.subTest("valid coupon passes"):
+			make_coupon("_Test Coupon Valid", maximum_use=5, used=1, valid_upto=add_days(nowdate(), 5))
+			validate_coupon_code("_Test Coupon Valid")  # no raise
+
+	def test_update_coupon_code_count_cancel_and_exhaust(self):
+		from erpnext.accounts.doctype.pricing_rule.utils import update_coupon_code_count
+
+		pricing_rule = frappe.db.get_value("Pricing Rule", {"title": "_Test Pricing Rule for _Test Item"})
+		frappe.delete_doc_if_exists("Coupon Code", "_Test Coupon Count")
+		frappe.get_doc(
+			{
+				"doctype": "Coupon Code",
+				"coupon_name": "_Test Coupon Count",
+				"coupon_code": "_Test Coupon Count",
+				"coupon_type": "Promotional",
+				"pricing_rule": pricing_rule,
+				"maximum_use": 2,
+				"used": 1,
+			}
+		).insert(ignore_permissions=True)
+
+		# cancelling a transaction releases one use
+		update_coupon_code_count("_Test Coupon Count", "cancelled")
+		self.assertEqual(frappe.db.get_value("Coupon Code", "_Test Coupon Count", "used"), 0)
+
+		# using up to the maximum is allowed, beyond it is rejected
+		update_coupon_code_count("_Test Coupon Count", "used")
+		update_coupon_code_count("_Test Coupon Count", "used")
+		self.assertEqual(frappe.db.get_value("Coupon Code", "_Test Coupon Count", "used"), 2)
+		self.assertRaises(frappe.ValidationError, update_coupon_code_count, "_Test Coupon Count", "used")

erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py

@@ -605,7 +605,10 @@ def calculate_exchange_rate_using_last_gle(company, account, party_type, party):
 
 		last_exchange_rate = (
 			qb.from_(gl)
-			.select((gl.debit - gl.credit) / (gl.debit_in_account_currency - gl.credit_in_account_currency))
+			.select(
+				(gl.debit - gl.credit)
+				/ NullIf(gl.debit_in_account_currency - gl.credit_in_account_currency, 0)
+			)
 			.where(
 				(gl.voucher_type == voucher_type) & (gl.voucher_no == voucher_no) & (gl.account == account)
 			)
@@ -626,6 +629,8 @@ def get_account_details(
 	party: str | None = None,
 	rounding_loss_allowance: float = 0.0,
 ):
+	frappe.has_permission("Account", doc=account, throw=True)
+
 	if not (company and posting_date):
 		frappe.throw(_("Company and Posting Date is mandatory"))
 

erpnext/accounts/doctype/financial_report_template/financial_report_engine.py

@@ -12,8 +12,9 @@ from typing import Any, Union
 import frappe
 from frappe import _
 from frappe.database.operator_map import OPERATOR_MAP
+from frappe.model import numeric_fieldtypes
 from frappe.query_builder import Case
-from frappe.query_builder.functions import Sum
+from frappe.query_builder.functions import Cast_, Sum
 from frappe.utils import cstr, date_diff, flt, getdate
 from frappe.utils.xlsxutils import XLSXMetadata, XLSXStyleBuilder
 from pypika.terms import Bracket, LiteralValue
@@ -864,8 +865,15 @@ class FilterExpressionParser:
 		field = getattr(table, field_name, None)
 		operator_fn = OPERATOR_MAP.get(operator.casefold())
 
-		if "like" in operator.casefold() and "%" not in value:
-			value = f"%{value}%"
+		if "like" in operator.casefold():
+			if "%" not in value:
+				value = f"%{value}%"
+			# Postgres has no LIKE/ILIKE operator for non-text columns; MariaDB implicitly casts
+			# the numeric column to text. Cast a numeric/Check Account field to varchar so the
+			# match runs on both engines and reproduces MariaDB's result.
+			meta_field = frappe.get_meta("Account").get_field(field_name)
+			if meta_field and meta_field.fieldtype in numeric_fieldtypes:
+				field = Cast_(field, "varchar")
 
 		return operator_fn(field, value)
 

erpnext/accounts/doctype/fiscal_year/fiscal_year.py

@@ -72,10 +72,8 @@ class FiscalYear(Document):
 
 		if existing_fiscal_years:
 			for existing in existing_fiscal_years:
-				company_for_existing = frappe.db.sql_list(
-					"""select company from `tabFiscal Year Company`
-					where parent=%s""",
-					existing.name,
+				company_for_existing = frappe.get_all(
+					"Fiscal Year Company", filters={"parent": existing.name}, pluck="company"
 				)
 
 				overlap = False

erpnext/accounts/doctype/gl_entry/gl_entry.py

@@ -7,6 +7,7 @@ from frappe import _
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
 from frappe.model.naming import set_name_from_naming_options
+from frappe.query_builder.functions import Sum
 from frappe.utils import create_batch, flt, fmt_money, now
 
 import erpnext
@@ -331,10 +332,12 @@ def validate_balance_type(account, adv_adj=False):
 	if not adv_adj and account:
 		balance_must_be = frappe.get_cached_value("Account", account, "balance_must_be")
 		if balance_must_be:
-			balance = frappe.db.sql(
-				"""select sum(debit) - sum(credit)
-				from `tabGL Entry` where is_cancelled = 0 and account = %s""",
-				account,
+			gle = frappe.qb.DocType("GL Entry")
+			balance = (
+				frappe.qb.from_(gle)
+				.select(Sum(gle.debit) - Sum(gle.credit))
+				.where((gle.is_cancelled == 0) & (gle.account == account))
+				.run()
 			)[0][0]
 
 			if (balance_must_be == "Debit" and flt(balance) < 0) or (
@@ -348,44 +351,48 @@ def validate_balance_type(account, adv_adj=False):
 def update_outstanding_amt(
 	account, party_type, party, against_voucher_type, against_voucher, on_cancel=False
 ):
+	gle = frappe.qb.DocType("GL Entry")
+
+	conditions = (
+		(gle.against_voucher_type == against_voucher_type)
+		& (gle.against_voucher == against_voucher)
+		& (gle.voucher_type != "Invoice Discounting")
+	)
 	if party_type and party:
-		party_condition = " and party_type={} and party={}".format(
-			frappe.db.escape(party_type), frappe.db.escape(party)
-		)
-	else:
-		party_condition = ""
+		conditions &= (gle.party_type == party_type) & (gle.party == party)
 
 	if against_voucher_type == "Sales Invoice":
 		party_account = frappe.get_cached_value(against_voucher_type, against_voucher, "debit_to")
-		account_condition = f"and account in ({frappe.db.escape(account)}, {frappe.db.escape(party_account)})"
+		conditions &= gle.account.isin([account, party_account])
 	else:
-		account_condition = f" and account = {frappe.db.escape(account)}"
+		conditions &= gle.account == account
 
 	# get final outstanding amt
 	bal = flt(
-		frappe.db.sql(
-			f"""
-		select sum(debit_in_account_currency) - sum(credit_in_account_currency)
-		from `tabGL Entry`
-		where against_voucher_type=%s and against_voucher=%s
-		and voucher_type != 'Invoice Discounting'
-		{party_condition} {account_condition}""",
-			(against_voucher_type, against_voucher),
-		)[0][0]
+		frappe.qb.from_(gle)
+		.select(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency))
+		.where(conditions)
+		.run()[0][0]
 		or 0.0
 	)
 
 	if against_voucher_type == "Purchase Invoice":
 		bal = -bal
 	elif against_voucher_type == "Journal Entry":
+		je_conditions = (
+			(gle.voucher_type == "Journal Entry")
+			& (gle.voucher_no == against_voucher)
+			& (gle.account == account)
+			& (gle.against_voucher.isnull() | (gle.against_voucher == ""))
+		)
+		if party_type and party:
+			je_conditions &= (gle.party_type == party_type) & (gle.party == party)
+
 		against_voucher_amount = flt(
-			frappe.db.sql(
-				f"""
-			select sum(debit_in_account_currency) - sum(credit_in_account_currency)
-			from `tabGL Entry` where voucher_type = 'Journal Entry' and voucher_no = %s
-			and account = %s and (against_voucher is null or against_voucher='') {party_condition}""",
-				(against_voucher, account),
-			)[0][0]
+			frappe.qb.from_(gle)
+			.select(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency))
+			.where(je_conditions)
+			.run()[0][0]
 		)
 
 		if not against_voucher_amount:
@@ -480,10 +487,14 @@ def rename_temporarily_named_docs(doctype):
 			oldname = doc.name
 			set_name_from_naming_options(autoname, doc)
 			newname = doc.name
-			frappe.db.sql(
-				f"UPDATE `tab{doctype}` SET name = %s, to_rename = 0, modified = %s where name = %s",
-				(newname, now(), oldname),
-			)
+			dt = frappe.qb.DocType(doctype)
+			(
+				frappe.qb.update(dt)
+				.set(dt.name, newname)
+				.set(dt.to_rename, 0)
+				.set(dt.modified, now())
+				.where(dt.name == oldname)
+			).run()
 
 			for hook_type in ("on_gle_rename", "on_sle_rename"):
 				for hook in frappe.get_hooks(hook_type):

erpnext/accounts/doctype/gl_entry/test_gl_entry.py

@@ -26,12 +26,17 @@ class TestGLEntry(ERPNextTestSuite):
 		jv.flags.ignore_validate = True
 		jv.submit()
 
-		round_off_entry = frappe.db.sql(
-			"""select name from `tabGL Entry`
-			where voucher_type='Journal Entry' and voucher_no = %s
-			and account='_Test Write Off - _TC' and cost_center='_Test Cost Center - _TC'
-			and debit = 0 and credit = '.01'""",
-			jv.name,
+		round_off_entry = frappe.get_all(
+			"GL Entry",
+			filters={
+				"voucher_type": "Journal Entry",
+				"voucher_no": jv.name,
+				"account": "_Test Write Off - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"debit": 0,
+				"credit": 0.01,
+			},
+			pluck="name",
 		)
 
 		self.assertTrue(round_off_entry)
@@ -55,8 +60,9 @@ class TestGLEntry(ERPNextTestSuite):
 		)
 
 		self.assertTrue(all(entry.to_rename == 1 for entry in gl_entries))
-		old_naming_series_current_value = frappe.db.sql(
-			"SELECT current from tabSeries where name = %s", naming_series
+		series = frappe.qb.DocType("Series")
+		old_naming_series_current_value = (
+			frappe.qb.from_(series).select(series["current"]).where(series.name == naming_series).run()
 		)[0][0]
 
 		rename_gle_sle_docs()
@@ -73,8 +79,8 @@ class TestGLEntry(ERPNextTestSuite):
 			all(new.name != old.name for new, old in zip(gl_entries, new_gl_entries, strict=False))
 		)
 
-		new_naming_series_current_value = frappe.db.sql(
-			"SELECT current from tabSeries where name = %s", naming_series
+		new_naming_series_current_value = (
+			frappe.qb.from_(series).select(series["current"]).where(series.name == naming_series).run()
 		)[0][0]
 		self.assertEqual(old_naming_series_current_value + 2, new_naming_series_current_value)
 

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -28,6 +28,7 @@ from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger
 )
 from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import JournalTaxWithholding
 from erpnext.accounts.party import get_party_account
+from erpnext.accounts.services.gl_validator import validate_opening_entry_against_pcv
 from erpnext.accounts.utils import (
 	cancel_exchange_gain_loss_journal,
 	get_account_currency,
@@ -149,6 +150,9 @@ class JournalEntry(AccountsController):
 		if not self.is_opening:
 			self.is_opening = "No"
 
+		if self.is_opening == "Yes":
+			validate_opening_entry_against_pcv(self.company)
+
 		self.clearance_date = None
 
 		self.validate_party()
@@ -889,7 +893,7 @@ class JournalEntry(AccountsController):
 			msgprint(_("'Entries' cannot be empty"), raise_exception=True)
 			return
 
-		self.total_debit, self.total_credit = 0, 0
+		self.set_total_debit_credit()
 		diff = flt(self.difference, self.precision("difference"))
 		if diff:
 			self._apply_difference_to_blank_row(diff, difference_account)

erpnext/accounts/doctype/journal_entry/test_journal_entry.py

@@ -43,18 +43,18 @@ class TestJournalEntry(ERPNextTestSuite):
 
 		if test_voucher.doctype == "Journal Entry":
 			self.assertTrue(
-				frappe.db.sql(
-					"""select name from `tabJournal Entry Account`
-				where account = %s and docstatus = 1 and parent = %s""",
-					("Debtors - _TC", test_voucher.name),
+				frappe.get_all(
+					"Journal Entry Account",
+					filters={"account": "Debtors - _TC", "docstatus": 1, "parent": test_voucher.name},
+					pluck="name",
 				)
 			)
 
 		self.assertFalse(
-			frappe.db.sql(
-				"""select name from `tabJournal Entry Account`
-			where reference_type = %s and reference_name = %s""",
-				(test_voucher.doctype, test_voucher.name),
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={"reference_type": test_voucher.doctype, "reference_name": test_voucher.name},
+				pluck="name",
 			)
 		)
 
@@ -69,10 +69,14 @@ class TestJournalEntry(ERPNextTestSuite):
 		submitted_voucher = frappe.get_doc(test_voucher.doctype, test_voucher.name)
 
 		self.assertTrue(
-			frappe.db.sql(
-				f"""select name from `tabJournal Entry Account`
-			where reference_type = %s and reference_name = %s and {dr_or_cr}=400""",
-				(submitted_voucher.doctype, submitted_voucher.name),
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={
+					"reference_type": submitted_voucher.doctype,
+					"reference_name": submitted_voucher.name,
+					dr_or_cr: 400,
+				},
+				pluck="name",
 			)
 		)
 
@@ -82,24 +86,20 @@ class TestJournalEntry(ERPNextTestSuite):
 
 	def advance_paid_testcase(self, base_jv, test_voucher, dr_or_cr):
 		# Test advance paid field
-		advance_paid = frappe.db.sql(
-			"""select advance_paid from `tab{}`
-					where name={}""".format(test_voucher.doctype, "%s"),
-			(test_voucher.name),
-		)
+		advance_paid = frappe.db.get_value(test_voucher.doctype, test_voucher.name, "advance_paid")
 		payment_against_order = base_jv.get("accounts")[0].get(dr_or_cr)
 
-		self.assertEqual(flt(advance_paid[0][0]), flt(payment_against_order))
+		self.assertEqual(flt(advance_paid), flt(payment_against_order))
 
 	def cancel_against_voucher_testcase(self, test_voucher):
 		if test_voucher.doctype == "Journal Entry":
 			# if test_voucher is a Journal Entry, test cancellation of test_voucher
 			test_voucher.cancel()
 			self.assertFalse(
-				frappe.db.sql(
-					"""select name from `tabJournal Entry Account`
-				where reference_type='Journal Entry' and reference_name=%s""",
-					test_voucher.name,
+				frappe.get_all(
+					"Journal Entry Account",
+					filters={"reference_type": "Journal Entry", "reference_name": test_voucher.name},
+					pluck="name",
 				)
 			)
 
@@ -202,10 +202,10 @@ class TestJournalEntry(ERPNextTestSuite):
 		# cancel
 		jv.cancel()
 
-		gle = frappe.db.sql(
-			"""select name from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s""",
-			jv.name,
+		gle = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": jv.name},
+			pluck="name",
 		)
 
 		self.assertFalse(gle)
@@ -526,9 +526,16 @@ class TestJournalEntry(ERPNextTestSuite):
 
 		gl_entries = query.run(as_dict=True)
 
-		for i in range(len(self.expected_gle)):
+		# MariaDB and Postgres collate `account` differently, so the DB ordering isn't portable;
+		# sort both sides identically before the positional comparison.
+		def _key(row):
+			return tuple(str(row[f]) for f in self.fields)
+
+		gl_entries = sorted(gl_entries, key=_key)
+		expected_gle = sorted(self.expected_gle, key=_key)
+		for i in range(len(expected_gle)):
 			for field in self.fields:
-				self.assertEqual(self.expected_gle[i][field], gl_entries[i][field])
+				self.assertEqual(expected_gle[i][field], gl_entries[i][field])
 
 	def test_negative_debit_and_credit_with_same_account_head(self):
 		from erpnext.accounts.general_ledger import process_gl_map
@@ -764,6 +771,29 @@ class TestJournalEntry(ERPNextTestSuite):
 		self.assertEqual(blank_row.credit_in_account_currency, 100)
 		self.assertEqual(jv.total_debit, jv.total_credit)
 
+	def test_get_balance_recomputes_difference_ignoring_client_value(self):
+		"""get_balance computes its own difference instead of trusting a stale client-sent value."""
+		jv = frappe.new_doc("Journal Entry")
+		jv.company = "_Test Company"
+		jv.posting_date = nowdate()
+		jv.append(
+			"accounts",
+			{
+				"account": "_Test Cash - _TC",
+				"debit_in_account_currency": 100,
+				"debit": 100,
+				"exchange_rate": 1,
+			},
+		)
+		jv.append("accounts", {"account": "_Test Bank - _TC", "exchange_rate": 1})
+		# a stale/incorrect value as the client might send; get_balance must not rely on it
+		jv.difference = 0
+
+		jv.get_balance()
+		self.assertEqual(jv.accounts[1].credit_in_account_currency, 100)
+		self.assertEqual(jv.total_debit, jv.total_credit)
+		self.assertEqual(jv.difference, 0)
+
 	def test_get_outstanding_invoices_builds_write_off_rows(self):
 		"""Characterize: get_outstanding_invoices adds a party row for each outstanding invoice."""
 		from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice

erpnext/accounts/doctype/journal_entry_account/journal_entry_account.json

@@ -44,6 +44,7 @@
   {
    "bold": 1,
    "columns": 4,
+   "fetch_from": "bank_account.account",
    "fieldname": "account",
    "fieldtype": "Link",
    "in_global_search": 1,

erpnext/accounts/doctype/loyalty_point_entry/loyalty_point_entry.py

@@ -39,28 +39,32 @@ def get_loyalty_point_entries(customer, loyalty_program, company, expiry_date=No
 	if not expiry_date:
 		expiry_date = today()
 
-	return frappe.db.sql(
-		"""
-		select name, loyalty_points, expiry_date, loyalty_program_tier, invoice_type, invoice
-		from `tabLoyalty Point Entry`
-		where customer=%s and loyalty_program=%s
-			and expiry_date>=%s and loyalty_points>0 and company=%s
-		order by expiry_date
-	""",
-		(customer, loyalty_program, expiry_date, company),
-		as_dict=1,
+	return frappe.get_all(
+		"Loyalty Point Entry",
+		filters={
+			"customer": customer,
+			"loyalty_program": loyalty_program,
+			"expiry_date": [">=", expiry_date],
+			"loyalty_points": [">", 0],
+			"company": company,
+		},
+		fields=["name", "loyalty_points", "expiry_date", "loyalty_program_tier", "invoice_type", "invoice"],
+		order_by="expiry_date",
 	)
 
 
 def get_redemption_details(customer, loyalty_program, company):
 	return frappe._dict(
-		frappe.db.sql(
-			"""
-		select redeem_against, sum(loyalty_points)
-		from `tabLoyalty Point Entry`
-		where customer=%s and loyalty_program=%s and loyalty_points<0 and company=%s
-		group by redeem_against
-	""",
-			(customer, loyalty_program, company),
+		frappe.get_all(
+			"Loyalty Point Entry",
+			filters={
+				"customer": customer,
+				"loyalty_program": loyalty_program,
+				"loyalty_points": ["<", 0],
+				"company": company,
+			},
+			fields=["redeem_against", {"SUM": "loyalty_points", "as": "loyalty_points"}],
+			group_by="redeem_against",
+			as_list=True,
 		)
 	)

erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.js

@@ -74,29 +74,31 @@ frappe.ui.form.on("Opening Invoice Creation Tool", {
 	},
 
 	setup_company_filters: function (frm) {
-		frm.set_query("cost_center", "invoices", function (doc, cdt, cdn) {
-			return {
-				filters: {
-					company: doc.company,
-				},
-			};
+		frm.events.apply_company_query_filter(frm, "cost_center", "invoices", { is_group: 0 });
+		frm.events.apply_company_query_filter(frm, "project", "invoices");
+		frm.events.apply_company_query_filter(frm, "project");
+		frm.events.apply_company_query_filter(frm, "cost_center", undefined, { is_group: 0 });
+		frm.events.apply_company_query_filter(frm, "temporary_opening_account", "invoices", {
+			account_type: "Temporary",
+			is_group: 0,
 		});
+	},
 
-		frm.set_query("cost_center", function (doc) {
+	apply_company_query_filter: function (frm, field_name, child_doctype = null, filters = {}) {
+		const query = function (doc) {
 			return {
 				filters: {
 					company: doc.company,
+					...filters,
 				},
 			};
-		});
+		};
 
-		frm.set_query("temporary_opening_account", "invoices", function (doc, cdt, cdn) {
-			return {
-				filters: {
-					company: doc.company,
-				},
-			};
-		});
+		if (child_doctype) {
+			frm.set_query(field_name, child_doctype, query);
+		} else {
+			frm.set_query(field_name, query);
+		}
 	},
 
 	company: function (frm) {
@@ -120,11 +122,6 @@ frappe.ui.form.on("Opening Invoice Creation Tool", {
 	},
 
 	invoice_type: function (frm) {
-		$.each(frm.doc.invoices, (idx, row) => {
-			row.party_type = frm.doc.invoice_type == "Sales" ? "Customer" : "Supplier";
-			frappe.model.set_value(row.doctype, row.name, "party", "");
-			frappe.model.set_value(row.doctype, row.name, "party_name", "");
-		});
 		frm.clear_table("invoices");
 		frm.refresh_fields();
 		frm.trigger("update_party_labels");
@@ -219,7 +216,19 @@ frappe.ui.form.on("Opening Invoice Creation Tool Item", {
 		});
 	},
 
-	invoices_add: (frm) => {
+	invoices_add: (frm, cdt, cdn) => {
+		const row = frappe.get_doc(cdt, cdn);
+		const field_copy = [];
+
+		["project", "cost_center"].forEach((fieldname) => {
+			if (frm.doc[fieldname]) {
+				frappe.model.set_value(cdt, cdn, fieldname, frm.doc[fieldname]);
+			} else {
+				field_copy.push(fieldname);
+			}
+		});
+
+		frm.script_manager.copy_from_first_row("invoices", row, field_copy);
 		frm.trigger("update_invoice_table");
 	},
 });

erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.py

@@ -133,6 +133,17 @@ class OpeningInvoiceCreationTool(Document):
 			if not row.get(scrub(d)):
 				frappe.throw(mandatory_error_msg.format(row.idx, d, self.invoice_type))
 
+		self.validate_temporary_opening_account(row)
+
+	def validate_temporary_opening_account(self, row):
+		account_type = frappe.get_cached_value("Account", row.temporary_opening_account, "account_type")
+		if account_type != "Temporary":
+			frappe.throw(
+				_("Row #{0}: {1} account is not of type {2}").format(
+					row.idx, row.temporary_opening_account, "Temporary"
+				)
+			)
+
 	def get_invoices(self):
 		invoices = []
 		for row in self.invoices:
@@ -203,6 +214,7 @@ class OpeningInvoiceCreationTool(Document):
 					"description": row.item_name or "Opening Invoice Item",
 					income_expense_account_field: row.temporary_opening_account,
 					"cost_center": cost_center,
+					"project": row.get("project") or self.get("project"),
 				}
 			)
 

erpnext/accounts/doctype/opening_invoice_creation_tool/test_opening_invoice_creation_tool.py

@@ -2,10 +2,12 @@
 # See license.txt
 
 import frappe
+from frappe.utils import add_days, today
 
 from erpnext.accounts.doctype.opening_invoice_creation_tool.opening_invoice_creation_tool import (
 	get_temporary_opening_account,
 )
+from erpnext.projects.doctype.project.test_project import make_project
 from erpnext.tests.utils import ERPNextTestSuite
 
 
@@ -14,21 +16,26 @@ class TestOpeningInvoiceCreationTool(ERPNextTestSuite):
 		self,
 		invoice_type="Sales",
 		company=None,
-		party_1=None,
-		party_2=None,
-		invoice_number=None,
+		invoices=None,
+		project=None,
+		cost_center=None,
 		department=None,
+		return_doc=False,
 	):
 		doc = frappe.get_single("Opening Invoice Creation Tool")
 		args = get_opening_invoice_creation_dict(
 			invoice_type=invoice_type,
 			company=company,
-			party_1=party_1,
-			party_2=party_2,
-			invoice_number=invoice_number,
+			invoices=invoices,
+			project=project,
+			cost_center=cost_center,
 			department=department,
 		)
 		doc.update(args)
+
+		if return_doc:
+			return doc
+
 		return doc.make_invoices()
 
 	def test_opening_sales_invoice_creation(self):
@@ -37,8 +44,8 @@ class TestOpeningInvoiceCreationTool(ERPNextTestSuite):
 		self.assertEqual(len(invoices), 2)
 		expected_value = {
 			"keys": ["customer", "outstanding_amount", "status"],
-			0: ["_Test Customer", 300, "Overdue"],
-			1: ["_Test Customer 1", 250, "Overdue"],
+			0: ["_Test Customer", 200, "Overdue"],
+			1: ["_Test Customer 1", 200, "Overdue"],
 		}
 		self.check_expected_values(invoices, expected_value)
 
@@ -55,48 +62,34 @@ class TestOpeningInvoiceCreationTool(ERPNextTestSuite):
 			for field_idx, field in enumerate(expected_value["keys"]):
 				self.assertEqual(si.get(field, ""), expected_value[invoice_idx][field_idx])
 
+	def test_opening_invoice_requires_temporary_account_type(self):
+		doc = self.make_invoices(company="_Test Opening Invoice Company", return_doc=True)
+		doc.invoices[0].temporary_opening_account = "Sales - _TOIC"
+		self.assertRaises(frappe.ValidationError, doc.make_invoices)
+
 	def test_opening_purchase_invoice_creation(self):
 		invoices = self.make_invoices(invoice_type="Purchase", company="_Test Opening Invoice Company")
 
 		self.assertEqual(len(invoices), 2)
 		expected_value = {
 			"keys": ["supplier", "outstanding_amount", "status"],
-			0: ["_Test Supplier", 300, "Overdue"],
-			1: ["_Test Supplier 1", 250, "Overdue"],
+			0: ["_Test Supplier", 200, "Overdue"],
+			1: ["_Test Supplier 1", 200, "Overdue"],
 		}
 		self.check_expected_values(invoices, expected_value, "Purchase")
 
 	def test_opening_sales_invoice_creation_with_missing_debit_account(self):
-		company = "_Test Opening Invoice Company"
 		party_1, party_2 = make_customer("Customer A"), make_customer("Customer B")
 
-		old_default_receivable_account = frappe.db.get_value("Company", company, "default_receivable_account")
-		frappe.db.set_value("Company", company, "default_receivable_account", "")
+		old_default_receivable_account = frappe.db.get_value(
+			"Company", "_Test Opening Invoice Company", "default_receivable_account"
+		)
+		frappe.db.set_value("Company", "_Test Opening Invoice Company", "default_receivable_account", "")
 
-		if not frappe.db.exists("Cost Center", "_Test Opening Invoice Company - _TOIC"):
-			cc = frappe.get_doc(
-				{
-					"doctype": "Cost Center",
-					"cost_center_name": "_Test Opening Invoice Company",
-					"is_group": 1,
-					"company": "_Test Opening Invoice Company",
-				}
-			)
-			cc.insert(ignore_mandatory=True)
-			cc2 = frappe.get_doc(
-				{
-					"doctype": "Cost Center",
-					"cost_center_name": "Main",
-					"is_group": 0,
-					"company": "_Test Opening Invoice Company",
-					"parent_cost_center": cc.name,
-				}
-			)
-			cc2.insert()
-
-		frappe.db.set_value("Company", company, "cost_center", "Main - _TOIC")
-
-		self.make_invoices(company="_Test Opening Invoice Company", party_1=party_1, party_2=party_2)
+		self.make_invoices(
+			company="_Test Opening Invoice Company",
+			invoices=[{"party": party_1}, {"party": party_2}],
+		)
 
 		# Check if missing debit account error raised
 		error_log = frappe.db.exists(
@@ -106,71 +99,107 @@ class TestOpeningInvoiceCreationTool(ERPNextTestSuite):
 		self.assertTrue(error_log)
 
 		# teardown
-		frappe.db.set_value("Company", company, "default_receivable_account", old_default_receivable_account)
-
-	def test_renaming_of_invoice_using_invoice_number_field(self):
-		company = "_Test Opening Invoice Company"
-		party_1, party_2 = make_customer("Customer A"), make_customer("Customer B")
-		self.make_invoices(
-			company=company, party_1=party_1, party_2=party_2, invoice_number="TEST-NEW-INV-11"
+		frappe.db.set_value(
+			"Company",
+			"_Test Opening Invoice Company",
+			"default_receivable_account",
+			old_default_receivable_account,
 		)
 
-		sales_inv1 = frappe.get_all("Sales Invoice", filters={"customer": "Customer A"})[0].get("name")
-		sales_inv2 = frappe.get_all("Sales Invoice", filters={"customer": "Customer B"})[0].get("name")
-		self.assertEqual(sales_inv1, "TEST-NEW-INV-11")
+	def test_renaming_of_invoice_using_invoice_number_field(self):
+		party_1, party_2 = make_customer("Customer A"), make_customer("Customer B")
+		invoices = self.make_invoices(
+			company="_Test Opening Invoice Company",
+			invoices=[
+				{"party": party_1, "invoice_number": "TEST-NEW-INV-11"},
+				{"party": party_2},
+			],
+		)
 
-		# teardown
-		for inv in [sales_inv1, sales_inv2]:
-			doc = frappe.get_doc("Sales Invoice", inv)
-			doc.cancel()
+		self.assertEqual(invoices[0], "TEST-NEW-INV-11")
 
 	def test_opening_invoice_with_accounting_dimension(self):
 		invoices = self.make_invoices(
 			invoice_type="Sales", company="_Test Opening Invoice Company", department="Sales - _TOIC"
 		)
 
-		expected_value = {
-			"keys": ["customer", "outstanding_amount", "status", "department"],
-			0: ["_Test Customer", 300, "Overdue", "Sales - _TOIC"],
-			1: ["_Test Customer 1", 250, "Overdue", "Sales - _TOIC"],
-		}
-		self.check_expected_values(invoices, expected_value, invoice_type="Sales")
+		for invoice in invoices:
+			self.assertEqual(frappe.db.get_value("Sales Invoice", invoice, "department"), "Sales - _TOIC")
+
+	def test_opening_entry_project_linking(self):
+		doc = self.make_invoices(
+			company="_Test Opening Invoice Company", invoice_type="Sales", return_doc=True
+		)
+		project_1 = make_project(
+			{"project_name": "Test Opening Invoice projecty 01", "company": "_Test Opening Invoice Company"}
+		)
+		project_2 = make_project(
+			{"project_name": "Test Opening Invoice projecty 02", "company": "_Test Opening Invoice Company"}
+		)
+		doc.invoices[0].project = project_1.name
+		doc.invoices[1].project = project_2.name
+		invoices = doc.make_invoices()
+		sales_invoice_1 = frappe.get_doc("Sales Invoice", invoices[0])
+		sales_invoice_2 = frappe.get_doc("Sales Invoice", invoices[1])
+
+		self.assertEqual(sales_invoice_1.items[0].project, project_1.name)
+		self.assertEqual(sales_invoice_2.items[0].project, project_2.name)
 
 
 def get_opening_invoice_creation_dict(**args):
 	party = "Customer" if args.get("invoice_type", "Sales") == "Sales" else "Supplier"
 	company = args.get("company", "_Test Company")
+	default_invoices = []
+	default_invoice_rows = [
+		{
+			"qty": 1.0,
+			"outstanding_amount": 200,
+			"party": f"_Test {party}",
+			"item_name": "Opening Item",
+			"due_date": add_days(today(), -10),
+			"posting_date": add_days(today(), -15),
+			"temporary_opening_account": get_temporary_opening_account(company),
+		},
+		{
+			"qty": 1.0,
+			"outstanding_amount": 200,
+			"party": f"_Test {party} 1",
+			"item_name": "Opening Item",
+			"due_date": add_days(today(), -10),
+			"posting_date": add_days(today(), -15),
+			"temporary_opening_account": get_temporary_opening_account(company),
+		},
+	]
+
+	for row in args.get("invoices") or default_invoice_rows:
+		default_invoices.append(
+			{
+				"qty": row.get("qty") or 1.0,
+				"outstanding_amount": row.get("outstanding_amount") or 200,
+				"party": row.get("party") or f"_Test {party}",
+				"item_name": row.get("item_name") or "Opening Item",
+				"due_date": row.get("due_date") or add_days(today(), -10),
+				"posting_date": row.get("posting_date") or add_days(today(), -15),
+				"temporary_opening_account": row.get("temporary_opening_account")
+				or get_temporary_opening_account(company),
+				"invoice_number": row.get("invoice_number"),
+				"project": row.get("project"),
+				"cost_center": row.get("cost_center"),
+			}
+		)
 
 	invoice_dict = frappe._dict(
 		{
 			"company": company,
 			"invoice_type": args.get("invoice_type", "Sales"),
-			"invoices": [
-				{
-					"qty": 1.0,
-					"outstanding_amount": 300,
-					"party": args.get("party_1") or f"_Test {party}",
-					"item_name": "Opening Item",
-					"due_date": "2016-09-10",
-					"posting_date": "2016-09-05",
-					"temporary_opening_account": get_temporary_opening_account(company),
-					"invoice_number": args.get("invoice_number"),
-				},
-				{
-					"qty": 2.0,
-					"outstanding_amount": 250,
-					"party": args.get("party_2") or f"_Test {party} 1",
-					"item_name": "Opening Item",
-					"due_date": "2016-09-10",
-					"posting_date": "2016-09-05",
-					"temporary_opening_account": get_temporary_opening_account(company),
-					"invoice_number": None,
-				},
-			],
+			"project": args.get("project"),
+			"cost_center": args.get("cost_center"),
+			"invoices": default_invoices,
 		}
 	)
 
 	invoice_dict.update(args)
+	invoice_dict.invoices = default_invoices
 	return invoice_dict
 
 

erpnext/accounts/doctype/opening_invoice_creation_tool_item/opening_invoice_creation_tool_item.json

@@ -21,7 +21,8 @@
   "qty",
   "accounting_dimensions_section",
   "cost_center",
-  "dimension_col_break"
+  "dimension_col_break",
+  "project"
  ],
  "fields": [
   {
@@ -125,11 +126,17 @@
    "fieldtype": "Data",
    "in_list_view": 1,
    "label": "Party Name"
+  },
+  {
+   "fieldname": "project",
+   "fieldtype": "Link",
+   "label": "Project",
+   "options": "Project"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2026-03-20 02:11:42.023575",
+ "modified": "2026-04-29 17:08:15.617047",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Opening Invoice Creation Tool Item",

erpnext/accounts/doctype/opening_invoice_creation_tool_item/opening_invoice_creation_tool_item.py

@@ -26,6 +26,7 @@ class OpeningInvoiceCreationToolItem(Document):
 		party_name: DF.Data | None
 		party_type: DF.Link | None
 		posting_date: DF.Date | None
+		project: DF.Link | None
 		qty: DF.Data | None
 		supplier_invoice_date: DF.Date | None
 		temporary_opening_account: DF.Link | None

erpnext/accounts/doctype/payment_entry/payment_entry.js

@@ -754,17 +754,21 @@ frappe.ui.form.on("Payment Entry", {
 		frm.set_paid_amount_based_on_received_amount = true;
 		let company_currency = frappe.get_doc(":Company", frm.doc.company).default_currency;
 
-		if (frm.doc.base_received_amount && frm.doc.source_exchange_rate) {
-			frm.set_value("base_paid_amount", frm.doc.base_received_amount);
+		if (frm.doc.paid_amount && frm.doc.source_exchange_rate) {
+			frm.set_value("base_paid_amount", flt(frm.doc.paid_amount) * flt(frm.doc.source_exchange_rate));
+			frm.set_value("base_received_amount", frm.doc.base_paid_amount);
 
 			// target exchange rate should always be same as source if both account currencies is same
 			if (frm.doc.paid_from_account_currency == frm.doc.paid_to_account_currency) {
 				frm.set_value("target_exchange_rate", frm.doc.source_exchange_rate);
+				frm.set_value("received_amount", frm.doc.paid_amount);
 			} else {
-				frm.set_value(
-					"paid_amount",
-					flt(frm.doc.base_paid_amount) / flt(frm.doc.source_exchange_rate)
-				);
+				const target_rate =
+					flt(frm.doc.target_exchange_rate) ||
+					(company_currency == frm.doc.paid_to_account_currency ? 1 : 0);
+				if (target_rate) {
+					frm.set_value("received_amount", flt(frm.doc.base_received_amount) / target_rate);
+				}
 			}
 
 			// set_unallocated_amount is called by below method,
@@ -780,18 +784,23 @@ frappe.ui.form.on("Payment Entry", {
 	target_exchange_rate: function (frm) {
 		let company_currency = frappe.get_doc(":Company", frm.doc.company).default_currency;
 
-		if (frm.doc.base_paid_amount && frm.doc.target_exchange_rate) {
-			frm.set_value("base_received_amount", frm.doc.base_paid_amount);
-			if (
-				!frm.doc.source_exchange_rate &&
-				frm.doc.paid_from_account_currency == frm.doc.paid_to_account_currency
-			) {
+		if (frm.doc.received_amount && frm.doc.target_exchange_rate) {
+			frm.set_value(
+				"base_received_amount",
+				flt(frm.doc.received_amount) * flt(frm.doc.target_exchange_rate)
+			);
+			frm.set_value("base_paid_amount", frm.doc.base_received_amount);
+
+			if (frm.doc.paid_from_account_currency == frm.doc.paid_to_account_currency) {
 				frm.set_value("source_exchange_rate", frm.doc.target_exchange_rate);
+				frm.set_value("paid_amount", frm.doc.received_amount);
 			} else {
-				frm.set_value(
-					"received_amount",
-					flt(frm.doc.base_received_amount) / flt(frm.doc.target_exchange_rate)
-				);
+				const source_rate =
+					flt(frm.doc.source_exchange_rate) ||
+					(company_currency == frm.doc.paid_from_account_currency ? 1 : 0);
+				if (source_rate) {
+					frm.set_value("paid_amount", flt(frm.doc.base_paid_amount) / source_rate);
+				}
 			}
 
 			// set_unallocated_amount is called by below method,

erpnext/accounts/doctype/payment_entry/payment_entry.py

@@ -1191,9 +1191,9 @@ class PaymentEntry(AccountsController):
 				continue
 
 			if tax.add_deduct_tax == "Add":
-				included_taxes += tax.base_tax_amount
+				included_taxes += flt(tax.base_tax_amount)
 			else:
-				included_taxes -= tax.base_tax_amount
+				included_taxes -= flt(tax.base_tax_amount)
 
 		return included_taxes
 

erpnext/accounts/doctype/payment_entry/test_payment_entry.py

@@ -818,12 +818,11 @@ class TestPaymentEntry(ERPNextTestSuite):
 			self.assertEqual(expected_gle[gle.account][3], gle.against_voucher)
 
 	def get_gle(self, voucher_no):
-		return frappe.db.sql(
-			"""select account, debit, credit, against_voucher
-			from `tabGL Entry` where voucher_type='Payment Entry' and voucher_no=%s
-			order by account asc""",
-			voucher_no,
-			as_dict=1,
+		return frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Payment Entry", "voucher_no": voucher_no},
+			fields=["account", "debit", "credit", "against_voucher"],
+			order_by="account asc",
 		)
 
 	def test_payment_entry_write_off_difference(self):
@@ -918,13 +917,19 @@ class TestPaymentEntry(ERPNextTestSuite):
 			"Debtors - _TC": {"cost_center": cost_center},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Payment Entry' and voucher_no=%s
-			order by account asc""",
-			pe.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Payment Entry", "voucher_no": pe.name},
+			fields=[
+				"account",
+				"cost_center",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -955,13 +960,19 @@ class TestPaymentEntry(ERPNextTestSuite):
 			"Creditors - _TC": {"cost_center": cost_center},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Payment Entry' and voucher_no=%s
-			order by account asc""",
-			pe.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Payment Entry", "voucher_no": pe.name},
+			fields=[
+				"account",
+				"cost_center",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -1113,6 +1124,27 @@ class TestPaymentEntry(ERPNextTestSuite):
 
 		self.assertEqual(gl_entries, expected_gl_entries)
 
+	def test_payment_entry_with_inclusive_tax(self):
+		# inclusive tax built server-side: base_tax_amount is None until apply_taxes()
+		payment_entry = create_payment_entry(paid_amount=1180)
+		payment_entry.append(
+			"taxes",
+			{
+				"account_head": "_Test Account Service Tax - _TC",
+				"charge_type": "On Paid Amount",
+				"rate": 18,
+				"included_in_paid_amount": 1,
+				"add_deduct_tax": "Add",
+				"description": "Service Tax",
+			},
+		)
+		payment_entry.save()
+		payment_entry.submit()
+
+		# 1180 incl 18% => 1000 base + 180 tax
+		self.assertEqual(flt(payment_entry.total_taxes_and_charges, 2), 180.0)
+		self.assertEqual(flt(payment_entry.unallocated_amount, 2), 1000.0)
+
 	def test_payment_entry_against_onhold_purchase_invoice(self):
 		pi = make_purchase_invoice()
 
@@ -1749,9 +1781,18 @@ class TestPaymentEntry(ERPNextTestSuite):
 			.where((gle.voucher_no == self.voucher_no) & (gle.is_cancelled == 0))
 			.orderby(gle.account, gle.debit, gle.credit, order=frappe.qb.desc)
 		).run(as_dict=True)
-		for row in range(len(self.expected_gle)):
-			for field in ["account", "debit", "credit"]:
-				self.assertEqual(self.expected_gle[row][field], gl_entries[row][field])
+		# MariaDB and Postgres collate `account` differently, so the DB ordering isn't portable;
+		# sort both sides identically before the positional comparison.
+		fields = ["account", "debit", "credit"]
+
+		def _key(row):
+			return tuple(str(row[f]) for f in fields)
+
+		gl_entries = sorted(gl_entries, key=_key)
+		expected_gle = sorted(self.expected_gle, key=_key)
+		for row in range(len(expected_gle)):
+			for field in fields:
+				self.assertEqual(expected_gle[row][field], gl_entries[row][field])
 
 	def test_reverse_payment_reconciliation(self):
 		customer = create_customer(frappe.generate_hash(length=10), "INR")

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py

@@ -6,8 +6,10 @@ import frappe
 from frappe import _, msgprint, qb
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
+from frappe.permissions import get_allowed_docs_for_doctype, get_user_permissions
 from frappe.query_builder import Case, Criterion
 from frappe.query_builder.custom import ConstantColumn
+from frappe.query_builder.functions import IfNull
 from frappe.utils import flt, fmt_money, get_link_to_form, getdate, nowdate, today
 
 import erpnext
@@ -73,6 +75,7 @@ class PaymentReconciliation(Document):
 		self.accounting_dimension_filter_conditions = []
 		self.ple_posting_date_filter = []
 		self.dimensions = get_dimensions(with_cost_center_and_project=True)[0]
+		self.user_permissions = get_user_permissions(frappe.session.user)
 
 	def load_from_db(self):
 		# 'modified' attribute is required for `run_doc_method` to work properly.
@@ -153,6 +156,22 @@ class PaymentReconciliation(Document):
 
 		self.add_payment_entries(non_reconciled_payments)
 
+	def get_permitted_dimension_values(self, document_type, reference_doctype):
+		return get_allowed_docs_for_doctype(self.user_permissions.get(document_type, []), reference_doctype)
+
+	def validate_permitted_dimension_value(self, document_type, value, allowed):
+		if value and allowed and value not in allowed:
+			frappe.throw(
+				_("You do not have enough permission to access {0}: {1}").format(_(document_type), value),
+				frappe.PermissionError,
+			)
+
+	def get_user_permission_dimension_condition(self, field, allowed):
+		value_condition = field.isin(allowed)
+		if frappe.get_system_settings("apply_strict_user_permissions"):
+			return value_condition
+		return (IfNull(field, "") == "") | value_condition
+
 	def get_payment_entries(self):
 		party_account = [self.receivable_payable_account]
 
@@ -176,8 +195,13 @@ class PaymentReconciliation(Document):
 		dimensions = {}
 		for x in self.dimensions:
 			dimension = x.fieldname
-			if self.get(dimension):
-				dimensions.update({dimension: self.get(dimension)})
+			allowed = self.get_permitted_dimension_values(x.document_type, "Payment Entry")
+			if value := self.get(dimension):
+				self.validate_permitted_dimension_value(x.document_type, value, allowed)
+				dimensions[dimension] = value
+			elif allowed:
+				dimensions[dimension] = allowed
+
 		condition.update({"accounting_dimensions": dimensions})
 
 		payment_entries = get_advance_payment_entries_for_regional(
@@ -201,8 +225,12 @@ class PaymentReconciliation(Document):
 		# Dimension filters
 		for x in self.dimensions:
 			dimension = x.fieldname
-			if self.get(dimension):
-				conditions.append(jea[dimension] == self.get(dimension))
+			allowed = self.get_permitted_dimension_values(x.document_type, "Journal Entry Account")
+			if value := self.get(dimension):
+				self.validate_permitted_dimension_value(x.document_type, value, allowed)
+				conditions.append(jea[dimension] == value)
+			elif allowed:
+				conditions.append(self.get_user_permission_dimension_condition(jea[dimension], allowed))
 
 		if self.payment_name:
 			conditions.append(je.name.like(f"%%{self.payment_name}%%"))
@@ -748,8 +776,15 @@ class PaymentReconciliation(Document):
 		ple = qb.DocType("Payment Ledger Entry")
 		for x in self.dimensions:
 			dimension = x.fieldname
-			if self.get(dimension) and frappe.db.has_column("Payment Ledger Entry", dimension):
-				self.accounting_dimension_filter_conditions.append(ple[dimension] == self.get(dimension))
+			if frappe.db.has_column("Payment Ledger Entry", dimension):
+				allowed = self.get_permitted_dimension_values(x.document_type, "Payment Ledger Entry")
+				if value := self.get(dimension):
+					self.validate_permitted_dimension_value(x.document_type, value, allowed)
+					self.accounting_dimension_filter_conditions.append(ple[dimension] == value)
+				elif allowed:
+					self.accounting_dimension_filter_conditions.append(
+						self.get_user_permission_dimension_condition(ple[dimension], allowed)
+					)
 
 	def build_qb_filter_conditions(self, get_invoices=False, get_return_invoices=False):
 		self.common_filter_conditions.clear()

erpnext/accounts/doctype/payment_reconciliation/test_payment_reconciliation.py

@@ -3,7 +3,7 @@
 
 
 import frappe
-from frappe.utils import add_days, add_years, flt, getdate, nowdate, today
+from frappe.utils import add_days, add_years, cint, flt, getdate, nowdate, today
 from frappe.utils.data import getdate as convert_to_date
 
 from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
@@ -1102,6 +1102,101 @@ class TestPaymentReconciliation(ERPNextTestSuite):
 		payment_vouchers = [x.get("reference_name") for x in pr.get("payments")]
 		self.assertCountEqual(payment_vouchers, [je2.name, pe2.name])
 
+	def test_user_permission_on_accounting_dimension_filters_vouchers(self):
+		test_user = "test@example.com"
+		permitted_ccs = ["_Test Cost Center - _TC", "_Test Cost Center 2 - _TC"]
+		restricted_cc = "_Test Write Off Cost Center - _TC"
+		existing_apply_strict_user_permissions = cint(
+			frappe.db.get_single_value("System Settings", "apply_strict_user_permissions")
+		)
+		self.addCleanup(
+			frappe.db.set_single_value,
+			"System Settings",
+			"apply_strict_user_permissions",
+			existing_apply_strict_user_permissions,
+		)
+		transaction_date = nowdate()
+		rate = 100
+
+		def make_invoice(cost_center):
+			si = self.create_sales_invoice(
+				qty=1, rate=rate, posting_date=transaction_date, do_not_submit=True
+			)
+			si.cost_center = cost_center
+			for row in si.items:
+				row.cost_center = cost_center
+			return si.submit()
+
+		def make_payment(cost_center):
+			pe = self.create_payment_entry(posting_date=transaction_date, amount=rate)
+			pe.cost_center = cost_center
+			return pe.save().submit()
+
+		def make_journal(cost_center):
+			je = self.create_journal_entry(
+				self.bank, self.debit_to, 100, transaction_date, cost_center=cost_center
+			)
+			je.accounts[1].party_type = "Customer"
+			je.accounts[1].party = self.customer
+			return je.save().submit()
+
+		# Vouchers tagged with the two permitted cost centers
+		si_allowed = make_invoice(permitted_ccs[0])
+		pe_allowed = make_payment(permitted_ccs[1])
+		je_allowed = make_journal(permitted_ccs[0])
+
+		# Vouchers tagged with the restricted cost center
+		si_restricted = make_invoice(restricted_cc)
+		pe_restricted = make_payment(restricted_cc)
+		je_restricted = make_journal(restricted_cc)
+
+		# Payment entry with a BLANK cost center
+		pe_blank = make_payment(None)
+
+		for cc in permitted_ccs:
+			frappe.permissions.add_user_permission("Cost Center", cc, test_user)
+
+		# Without strict user permissions
+		frappe.db.set_single_value("System Settings", "apply_strict_user_permissions", 0)
+		with self.set_user(test_user):
+			pr = self.create_payment_reconciliation()
+			pr.get_unreconciled_entries()
+
+		invoice_numbers = [x.get("invoice_number") for x in pr.get("invoices")]
+		payment_vouchers = [x.get("reference_name") for x in pr.get("payments")]
+		self.assertIn(si_allowed.name, invoice_numbers)
+		self.assertIn(pe_allowed.name, payment_vouchers)
+		self.assertIn(je_allowed.name, payment_vouchers)
+		self.assertIn(pe_blank.name, payment_vouchers)
+		self.assertNotIn(si_restricted.name, invoice_numbers)
+		self.assertNotIn(pe_restricted.name, payment_vouchers)
+		self.assertNotIn(je_restricted.name, payment_vouchers)
+
+		# With strict user permissions
+		frappe.db.set_single_value("System Settings", "apply_strict_user_permissions", 1)
+		with self.set_user(test_user):
+			pr = self.create_payment_reconciliation()
+			pr.get_unreconciled_entries()
+
+		invoice_numbers = [x.get("invoice_number") for x in pr.get("invoices")]
+		payment_vouchers = [x.get("reference_name") for x in pr.get("payments")]
+		self.assertIn(si_allowed.name, invoice_numbers)
+		self.assertIn(pe_allowed.name, payment_vouchers)
+		self.assertIn(je_allowed.name, payment_vouchers)
+		self.assertNotIn(pe_blank.name, payment_vouchers)
+		self.assertNotIn(si_restricted.name, invoice_numbers)
+		self.assertNotIn(pe_restricted.name, payment_vouchers)
+		self.assertNotIn(je_restricted.name, payment_vouchers)
+
+		# with restricted dimension as a filter
+		with self.set_user(test_user):
+			pr = self.create_payment_reconciliation()
+			pr.cost_center = restricted_cc
+			self.assertRaises(frappe.PermissionError, pr.get_unreconciled_entries)
+
+		for cc in permitted_ccs:
+			frappe.permissions.remove_user_permission("Cost Center", cc, test_user)
+
 	@ERPNextTestSuite.change_settings(
 		"Accounts Settings",
 		{

erpnext/accounts/doctype/payment_request/test_payment_request.py

@@ -347,12 +347,11 @@ class TestPaymentRequest(ERPNextTestSuite):
 			]
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit, against_voucher
-			from `tabGL Entry` where voucher_type='Payment Entry' and voucher_no=%s
-			order by account asc""",
-			pe.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Payment Entry", "voucher_no": pe.name},
+			fields=["account", "debit", "credit", "against_voucher"],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)

erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py

@@ -73,7 +73,10 @@ class PeriodClosingVoucher(AccountsController):
 		if not previous_fiscal_year:
 			return
 
-		previous_fiscal_year_start_date = previous_fiscal_year[0][1]
+		# get_fiscal_year() returns a single (name, start_date, end_date) tuple, so the start date
+		# is [1]; the old [0][1] read the 2nd char of the name ('T'), which MariaDB silently
+		# coerced to NULL but postgres rejects as an invalid date.
+		previous_fiscal_year_start_date = previous_fiscal_year[1]
 		previous_fiscal_year_closed = frappe.db.exists(
 			"Period Closing Voucher",
 			{
@@ -287,41 +290,44 @@ class PeriodClosingVoucher(AccountsController):
 		self.accounting_dimension_fields = default_dimensions + get_accounting_dimensions()
 
 	def get_gl_entries_for_current_period(self, report_type, only_opening_entries=False, as_iterator=False):
-		date_condition = ""
-		if only_opening_entries:
-			date_condition = "is_opening = 'Yes'"
-		else:
-			date_condition = f"posting_date BETWEEN '{self.period_start_date}' AND '{self.period_end_date}' and is_opening = 'No'"
+		gle = frappe.qb.DocType("GL Entry")
+		account = frappe.qb.DocType("Account")
 
-		# nosemgrep
-		return frappe.db.sql(
-			"""
-			SELECT
-				name,
-				posting_date,
-				account,
-				account_currency,
-				debit_in_account_currency,
-				credit_in_account_currency,
-				debit,
-				credit,
-				{}
-			FROM `tabGL Entry`
-			WHERE
-				{}
-				AND company = %s
-				AND voucher_type != 'Period Closing Voucher'
-				AND EXISTS(SELECT name FROM `tabAccount` WHERE name = account AND report_type = %s)
-				AND is_cancelled = 0
-			""".format(
-				", ".join(self.accounting_dimension_fields),
-				date_condition,
-			),
-			(self.company, report_type),
-			as_dict=1,
-			as_iterator=as_iterator,
+		fields = [
+			gle.name,
+			gle.posting_date,
+			gle.account,
+			gle.account_currency,
+			gle.debit_in_account_currency,
+			gle.credit_in_account_currency,
+			gle.debit,
+			gle.credit,
+		]
+		fields += [gle[dimension] for dimension in self.accounting_dimension_fields]
+
+		query = (
+			frappe.qb.from_(gle)
+			.select(*fields)
+			.where(
+				(gle.company == self.company)
+				& (gle.voucher_type != "Period Closing Voucher")
+				& (gle.is_cancelled == 0)
+				& gle.account.isin(
+					frappe.qb.from_(account).select(account.name).where(account.report_type == report_type)
+				)
+			)
 		)
 
+		if only_opening_entries:
+			query = query.where(gle.is_opening == "Yes")
+		else:
+			query = query.where(
+				gle.posting_date.between(self.period_start_date, self.period_end_date)
+				& (gle.is_opening == "No")
+			)
+
+		return query.run(as_dict=1, as_iterator=as_iterator)
+
 	def set_account_balance_dict(self, gle, acc_bal_dict):
 		key = self.get_key(gle)
 

erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py

@@ -55,15 +55,19 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 400.0, 0.0),
 		)
 
-		pcv_gle = frappe.db.sql(
-			"""
-			select account, debit, credit from `tabGL Entry` where voucher_no=%s order by account
-		""",
-			(pcv.name),
-		)
+		pcv_gle = [
+			tuple(row)
+			for row in frappe.get_all(
+				"GL Entry",
+				filters={"voucher_no": pcv.name},
+				fields=["account", "debit", "credit"],
+				order_by="account",
+				as_list=True,
+			)
+		]
 		pcv.reload()
 		self.assertEqual(pcv.gle_processing_status, "Completed")
-		self.assertEqual(pcv_gle, expected_gle)
+		self.assertEqual(tuple(pcv_gle), expected_gle)
 
 	def test_cost_center_wise_posting(self):
 		surplus_account = create_account()
@@ -106,14 +110,16 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 200.0, 0.0, cost_center2),
 		)
 
-		pcv_gle = frappe.db.sql(
-			"""
-			select account, debit, credit, cost_center
-			from `tabGL Entry` where voucher_no=%s
-			order by account, cost_center
-		""",
-			(pcv.name),
-		)
+		pcv_gle = [
+			tuple(row)
+			for row in frappe.get_all(
+				"GL Entry",
+				filters={"voucher_no": pcv.name},
+				fields=["account", "debit", "credit", "cost_center"],
+				order_by="account, cost_center",
+				as_list=True,
+			)
+		]
 
 		self.assertSequenceEqual(pcv_gle, expected_gle)
 
@@ -166,16 +172,19 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 400.0, 0.0, jv.finance_book),
 		)
 
-		pcv_gle = frappe.db.sql(
-			"""
-			select account, debit, credit, finance_book
-			from `tabGL Entry` where voucher_no=%s
-			order by account, finance_book
-		""",
-			(pcv.name),
-		)
+		pcv_gle = [
+			tuple(row)
+			for row in frappe.get_all(
+				"GL Entry",
+				filters={"voucher_no": pcv.name},
+				fields=["account", "debit", "credit", "finance_book"],
+				order_by="account, finance_book",
+				as_list=True,
+			)
+		]
 
-		self.assertSequenceEqual(pcv_gle, expected_gle)
+		# compare order-independently: postgres and MariaDB order NULL finance_book differently
+		self.assertSequenceEqual(sorted(pcv_gle, key=str), sorted(expected_gle, key=str))
 
 	def test_gl_entries_restrictions(self):
 		cost_center = create_cost_center("Test Cost Center 1")
@@ -358,14 +367,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			posting_date="2022-01-01",
 		)
 
-		totals_after_cancel = frappe.db.sql(
-			"""
-				select sum(debit) as total_debit, sum(credit) as total_credit
-				from `tabGL Entry`
-				where voucher_type=%s and voucher_no=%s and is_cancelled=0
-			""",
-			("Journal Entry", jv.name),
-			as_dict=True,
+		totals_after_cancel = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Journal Entry", "voucher_no": jv.name, "is_cancelled": 0},
+			fields=[{"SUM": "debit", "as": "total_debit"}, {"SUM": "credit", "as": "total_credit"}],
 		)[0]
 
 		self.assertEqual(totals_after_cancel.total_debit, totals_after_cancel.total_credit)

erpnext/accounts/doctype/pos_closing_entry/pos_closing_entry.py

@@ -295,7 +295,7 @@ def get_payments(invoices):
 		.groupby(SalesInvoicePayment.mode_of_payment)
 		.select(
 			SalesInvoicePayment.mode_of_payment,
-			SalesInvoicePayment.account,
+			fn.Max(SalesInvoicePayment.account).as_("account"),
 			fn.Sum(SalesInvoicePayment.amount).as_("amount"),
 		)
 	)
@@ -419,7 +419,7 @@ def build_invoice_query(invoice_doctype, user, pos_profile, start, end):
 			InvoiceDocType.account_for_change_amount,
 			InvoiceDocType.is_return,
 			InvoiceDocType.return_against,
-			fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time).as_("timestamp"),
+			fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time).as_("timestamp"),
 			ConstantColumn(invoice_doctype).as_("doctype"),
 		)
 		.where(
@@ -428,8 +428,8 @@ def build_invoice_query(invoice_doctype, user, pos_profile, start, end):
 			& (InvoiceDocType.is_pos == 1)
 			& (InvoiceDocType.pos_profile == pos_profile)
 			& (
-				(fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time) >= start)
-				& (fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time) <= end)
+				(fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time) >= start)
+				& (fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time) <= end)
 			)
 		)
 	)

erpnext/accounts/doctype/pos_invoice/pos_invoice.json

@@ -1425,19 +1425,23 @@
    "width": "50%"
   },
   {
+   "depends_on": "eval:doc.sales_partner",
    "fetch_from": "sales_partner.commission_rate",
    "fetch_if_empty": 1,
    "fieldname": "commission_rate",
    "fieldtype": "Float",
    "label": "Commission Rate (%)",
+   "no_copy": 1,
    "oldfieldname": "commission_rate",
    "oldfieldtype": "Currency",
    "print_hide": 1
   },
   {
+   "depends_on": "eval:doc.sales_partner",
    "fieldname": "total_commission",
    "fieldtype": "Currency",
    "label": "Total Commission",
+   "no_copy": 1,
    "oldfieldname": "total_commission",
    "oldfieldtype": "Currency",
    "options": "Company:company:default_currency",
@@ -1528,9 +1532,11 @@
    "print_hide": 1
   },
   {
+   "depends_on": "eval:doc.sales_partner",
    "fieldname": "amount_eligible_for_commission",
    "fieldtype": "Currency",
    "label": "Amount Eligible for Commission",
+   "no_copy": 1,
    "options": "Company:company:default_currency",
    "read_only": 1
   },
@@ -1636,7 +1642,7 @@
  "icon": "fa fa-file-text",
  "is_submittable": 1,
  "links": [],
- "modified": "2026-05-28 12:22:50.253090",
+ "modified": "2026-06-21 12:46:13.250145",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "POS Invoice",

erpnext/accounts/doctype/pos_invoice/pos_invoice.py

@@ -6,7 +6,7 @@ import frappe
 from frappe import _, bold
 from frappe.model.document import Document
 from frappe.model.mapper import map_child_doc, map_doc
-from frappe.query_builder.functions import IfNull, Sum
+from frappe.query_builder.functions import IfNull, Lower, Sum
 from frappe.utils import cint, flt, get_link_to_form, getdate, nowdate
 from frappe.utils.nestedset import get_descendants_of
 
@@ -505,19 +505,20 @@ class POSInvoice(SalesInvoice):
 			if d.get("serial_no"):
 				serial_nos = get_serial_nos(d.serial_no)
 				for sr in serial_nos:
-					serial_no_exists = frappe.db.sql(
-						"""
-						SELECT name
-						FROM `tabPOS Invoice Item`
-						WHERE
-							parent = %s
-							and (serial_no = %s
-								or serial_no like %s
-								or serial_no like %s
-								or serial_no like %s
-							)
-					""",
-						(self.return_against, sr, sr + "\n%", "%\n" + sr, "%\n" + sr + "\n%"),
+					POI = frappe.qb.DocType("POS Invoice Item")
+					s = sr.lower()
+					serial_no_exists = (
+						frappe.qb.from_(POI)
+						.select(POI.name)
+						.where(POI.parent == self.return_against)
+						.where(
+							(Lower(POI.serial_no) == s)
+							| Lower(POI.serial_no).like(f"{s}\n%")
+							| Lower(POI.serial_no).like(f"%\n{s}")
+							| Lower(POI.serial_no).like(f"%\n{s}\n%")
+						)
+						.limit(1)
+						.run()
 					)
 
 					if not serial_no_exists:
@@ -963,15 +964,9 @@ def get_bundle_availability(bundle_item_code, warehouse):
 
 
 def get_bin_qty(item_code, warehouse):
-	bin_qty = frappe.db.sql(
-		"""select actual_qty from `tabBin`
-		where item_code = %s and warehouse = %s
-		limit 1""",
-		(item_code, warehouse),
-		as_dict=1,
-	)
+	actual_qty = frappe.db.get_value("Bin", {"item_code": item_code, "warehouse": warehouse}, "actual_qty")
 
-	return bin_qty[0].actual_qty or 0 if bin_qty else 0
+	return actual_qty or 0
 
 
 def get_pos_reserved_qty(item_code, warehouse):

erpnext/accounts/doctype/pos_profile/pos_profile.py

@@ -118,14 +118,21 @@ class POSProfile(Document):
 
 	def validate_default_profile(self):
 		for row in self.applicable_for_users:
-			res = frappe.db.sql(
-				"""select pf.name
-				from
-					`tabPOS Profile User` pfu, `tabPOS Profile` pf
-				where
-					pf.name = pfu.parent and pfu.user = %s and pf.name != %s and pf.company = %s
-					and pfu.default=1 and pf.disabled = 0""",
-				(row.user, self.name, self.company),
+			pfu = frappe.qb.DocType("POS Profile User")
+			pf = frappe.qb.DocType("POS Profile")
+			res = (
+				frappe.qb.from_(pfu)
+				.inner_join(pf)
+				.on(pf.name == pfu.parent)
+				.select(pf.name)
+				.where(
+					(pfu.user == row.user)
+					& (pf.name != self.name)
+					& (pf.company == self.company)
+					& (pfu.default == 1)
+					& (pf.disabled == 0)
+				)
+				.run()
 			)
 
 			if row.default and res:
@@ -235,15 +242,18 @@ def get_item_groups(pos_profile):
 		for data in pos_profile.get("item_groups"):
 			item_groups.extend(
 				[
-					"%s" % frappe.db.escape(d.name)
+					d.name
 					for d in get_child_nodes("Item Group", data.item_group)
 					if not permitted_item_groups or d.name in permitted_item_groups
 				]
 			)
 
 	if not item_groups and permitted_item_groups:
-		item_groups = ["%s" % frappe.db.escape(d) for d in permitted_item_groups]
+		item_groups = list(permitted_item_groups)
 
+	# Return raw Item Group names; the callers parameterize them via the query builder
+	# (item_group.isin(...)) / frappe.get_all, which escapes them once. Pre-escaping here would
+	# double-escape (item_group IN ('''X''')) and match nothing.
 	return list(set(item_groups))
 
 
@@ -265,10 +275,11 @@ def get_permitted_nodes(group_type):
 
 def get_child_nodes(group_type, root):
 	lft, rgt = frappe.db.get_value(group_type, root, ["lft", "rgt"])
-	return frappe.db.sql(
-		f""" Select name, lft, rgt from `tab{group_type}` where
-			lft >= {lft} and rgt <= {rgt} order by lft""",
-		as_dict=1,
+	return frappe.get_all(
+		group_type,
+		filters={"lft": [">=", lft], "rgt": ["<=", rgt]},
+		fields=["name", "lft", "rgt"],
+		order_by="lft",
 	)
 
 
@@ -278,40 +289,33 @@ def pos_profile_query(doctype: str, txt: str, searchfield: str, start: int, page
 	user = frappe.session["user"]
 	company = filters.get("company") or frappe.defaults.get_user_default("company")
 
-	args = {
-		"user": user,
-		"start": start,
-		"company": company,
-		"page_len": page_len,
-		"txt": "%%%s%%" % txt,
-	}
+	pf = frappe.qb.DocType("POS Profile")
+	pfu = frappe.qb.DocType("POS Profile User")
 
-	pos_profile = frappe.db.sql(
-		"""select pf.name
-		from
-			`tabPOS Profile` pf, `tabPOS Profile User` pfu
-		where
-			pfu.parent = pf.name and pfu.user = %(user)s and pf.company = %(company)s
-			and (pf.name like %(txt)s)
-			and pf.disabled = 0 limit %(page_len)s offset %(start)s""",
-		args,
+	pos_profile = (
+		frappe.qb.from_(pf)
+		.inner_join(pfu)
+		.on(pfu.parent == pf.name)
+		.select(pf.name)
+		.where((pfu.user == user) & (pf.company == company) & pf.name.like(f"%{txt}%") & (pf.disabled == 0))
+		.limit(page_len)
+		.offset(start)
+		.run()
 	)
 
 	if not pos_profile:
-		del args["user"]
-
-		pos_profile = frappe.db.sql(
-			"""select pf.name
-			from
-				`tabPOS Profile` pf left join `tabPOS Profile User` pfu
-			on
-				pf.name = pfu.parent
-			where
-				ifnull(pfu.user, '') = ''
-				and pf.company = %(company)s
-				and pf.name like %(txt)s
-				and pf.disabled = 0""",
-			args,
+		pos_profile = (
+			frappe.qb.from_(pf)
+			.left_join(pfu)
+			.on(pf.name == pfu.parent)
+			.select(pf.name)
+			.where(
+				(pfu.user.isnull() | (pfu.user == ""))
+				& (pf.company == company)
+				& pf.name.like(f"%{txt}%")
+				& (pf.disabled == 0)
+			)
+			.run()
 		)
 
 	return pos_profile

erpnext/accounts/doctype/pricing_rule/utils.py

@@ -114,7 +114,7 @@ def _get_pricing_rules(apply_on, args, values):
 		if apply_on_field == "item_code":
 			if args.get("uom", None):
 				item_conditions += (
-					" and ({child_doc}.uom={item_uom} or IFNULL({child_doc}.uom, '')='')".format(
+					" and ({child_doc}.uom={item_uom} or COALESCE({child_doc}.uom, '')='')".format(
 						child_doc=child_doc, item_uom=frappe.db.escape(args.get("uom"))
 					)
 				)
@@ -127,7 +127,7 @@ def _get_pricing_rules(apply_on, args, values):
 	elif apply_on_field == "item_group":
 		item_conditions = _get_tree_conditions(args, "Item Group", child_doc, False)
 		if args.get("uom", None):
-			item_conditions += " and ({child_doc}.uom={item_uom} or IFNULL({child_doc}.uom, '')='')".format(
+			item_conditions += " and ({child_doc}.uom={item_uom} or COALESCE({child_doc}.uom, '')='')".format(
 				child_doc=child_doc, item_uom=frappe.db.escape(args.get("uom"))
 			)
 
@@ -139,7 +139,7 @@ def _get_pricing_rules(apply_on, args, values):
 	if not args.price_list:
 		args.price_list = None
 
-	conditions += " and ifnull(`tabPricing Rule`.for_price_list, '') in (%(price_list)s, '')"
+	conditions += " and coalesce(`tabPricing Rule`.for_price_list, '') in (%(price_list)s, '')"
 	values["price_list"] = args.get("price_list")
 
 	pricing_rules = (
@@ -195,10 +195,8 @@ def _get_tree_conditions(args, parenttype, table, allow_blank=True):
 		except TypeError:
 			frappe.throw(_("Invalid {0}").format(args.get(field)))
 
-		parent_groups = frappe.db.sql_list(
-			"""select name from `tab{}`
-			where lft<={} and rgt>={}""".format(parenttype, "%s", "%s"),
-			(lft, rgt),
+		parent_groups = frappe.get_all(
+			parenttype, filters={"lft": ["<=", lft], "rgt": [">=", rgt]}, pluck="name"
 		)
 
 		if parenttype in ["Customer Group", "Item Group", "Territory"]:
@@ -217,14 +215,14 @@ def _get_tree_conditions(args, parenttype, table, allow_blank=True):
 		if parent_groups:
 			if allow_blank:
 				parent_groups.append("")
-			condition = "ifnull({table}.{field}, '') in ({parent_groups})".format(
+			condition = "coalesce({table}.{field}, '') in ({parent_groups})".format(
 				table=table, field=field, parent_groups=", ".join(frappe.db.escape(d) for d in parent_groups)
 			)
 
 			frappe.flags.tree_conditions[key] = condition
 
 	elif allow_blank:
-		condition = f"ifnull({table}.{field}, '') = ''"
+		condition = f"coalesce({table}.{field}, '') = ''"
 
 	return condition
 
@@ -232,10 +230,10 @@ def _get_tree_conditions(args, parenttype, table, allow_blank=True):
 def get_other_conditions(conditions, values, args):
 	for field in ["company", "customer", "supplier", "campaign", "sales_partner"]:
 		if args.get(field):
-			conditions += f" and ifnull(`tabPricing Rule`.{field}, '') in (%({field})s, '')"
+			conditions += f" and coalesce(`tabPricing Rule`.{field}, '') in (%({field})s, '')"
 			values[field] = args.get(field)
 		else:
-			conditions += f" and ifnull(`tabPricing Rule`.{field}, '') = ''"
+			conditions += f" and coalesce(`tabPricing Rule`.{field}, '') = ''"
 
 	for parenttype in ["Customer Group", "Territory", "Supplier Group"]:
 		group_condition = _get_tree_conditions(args, parenttype, "`tabPricing Rule`")
@@ -248,8 +246,8 @@ def get_other_conditions(conditions, values, args):
 		or frappe.get_value(args.get("doctype"), args.get("name"), "posting_date", ignore=True)
 	)
 	if date:
-		conditions += """ and %(transaction_date)s between ifnull(`tabPricing Rule`.valid_from, '2000-01-01')
-			and ifnull(`tabPricing Rule`.valid_upto, '2500-12-31')"""
+		conditions += """ and %(transaction_date)s between coalesce(`tabPricing Rule`.valid_from, '2000-01-01')
+			and coalesce(`tabPricing Rule`.valid_upto, '2500-12-31')"""
 		values["transaction_date"] = date
 
 	if args.get("doctype") in [
@@ -264,9 +262,9 @@ def get_other_conditions(conditions, values, args):
 		"POS Invoice",
 		"POS Invoice Item",
 	]:
-		conditions += """ and ifnull(`tabPricing Rule`.selling, 0) = 1"""
+		conditions += """ and coalesce(`tabPricing Rule`.selling, 0) = 1"""
 	else:
-		conditions += """ and ifnull(`tabPricing Rule`.buying, 0) = 1"""
+		conditions += """ and coalesce(`tabPricing Rule`.buying, 0) = 1"""
 
 	return conditions
 
@@ -758,21 +756,16 @@ def validate_coupon_code(coupon_name):
 
 def update_coupon_code_count(coupon_name, transaction_type):
 	coupon = frappe.get_doc("Coupon Code", coupon_name)
-	if coupon:
-		if transaction_type == "used":
-			if not coupon.maximum_use:
-				coupon.used = coupon.used + 1
-				coupon.save(ignore_permissions=True)
-			elif coupon.used < coupon.maximum_use:
-				coupon.used = coupon.used + 1
-				coupon.save(ignore_permissions=True)
-			else:
-				frappe.throw(
-					_("{0} Coupon used are {1}. Allowed quantity is exhausted").format(
-						coupon.coupon_code, coupon.used
-					)
+	if transaction_type == "used":
+		if coupon.maximum_use and coupon.used >= coupon.maximum_use:
+			frappe.throw(
+				_("{0} Coupon used are {1}. Allowed quantity is exhausted").format(
+					coupon.coupon_code, coupon.used
 				)
-		elif transaction_type == "cancelled":
-			if coupon.used > 0:
-				coupon.used = coupon.used - 1
-				coupon.save(ignore_permissions=True)
+			)
+		coupon.used = coupon.used + 1
+		coupon.save(ignore_permissions=True)
+	elif transaction_type == "cancelled":
+		if coupon.used > 0:
+			coupon.used = coupon.used - 1
+			coupon.save(ignore_permissions=True)

erpnext/accounts/doctype/process_payment_reconciliation/process_payment_reconciliation.py

@@ -431,7 +431,9 @@ def reconcile(doc: None | str = None) -> None:
 					# Update reconciled flag
 					allocation_names = [x.name for x in allocations]
 					ppa = qb.DocType("Process Payment Reconciliation Log Allocations")
-					qb.update(ppa).set(ppa.reconciled, True).where(ppa.name.isin(allocation_names)).run()
+					qb.update(ppa).set(ppa.reconciled, 1).where(
+						ppa.name.isin(allocation_names)
+					).run()  # smallint, not bool
 
 					# Update reconciled count
 					reconciled_count = frappe.db.count(
@@ -477,7 +479,7 @@ def reconcile(doc: None | str = None) -> None:
 				finally:
 					if reconciled_entries == total_allocations:
 						frappe.db.set_value("Process Payment Reconciliation Log", log, "status", "Reconciled")
-						frappe.db.set_value("Process Payment Reconciliation Log", log, "reconciled", True)
+						frappe.db.set_value("Process Payment Reconciliation Log", log, "reconciled", 1)
 						frappe.db.set_value("Process Payment Reconciliation", doc, "status", "Completed")
 					else:
 						if frappe.db.get_value("Process Payment Reconciliation", doc, "status") != "Paused":
@@ -501,7 +503,7 @@ def reconcile(doc: None | str = None) -> None:
 								)
 			else:
 				frappe.db.set_value("Process Payment Reconciliation Log", log, "status", "Reconciled")
-				frappe.db.set_value("Process Payment Reconciliation Log", log, "reconciled", True)
+				frappe.db.set_value("Process Payment Reconciliation Log", log, "reconciled", 1)
 				frappe.db.set_value("Process Payment Reconciliation", doc, "status", "Completed")
 
 

erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py

@@ -95,6 +95,8 @@ def start_pcv_processing(docname: str):
 		frappe.has_permission("Process Payment Reconciliation", "write", doc=docname, throw=True)
 		frappe.db.set_value("Process Period Closing Voucher", docname, "status", "Running")
 
+		timeout = frappe.db.get_single_value("Accounts Settings", "pcv_job_timeout") or 3600
+
 		ppcvd = qb.DocType("Process Period Closing Voucher Detail")
 		if normal_balances := (
 			qb.from_(ppcvd)
@@ -121,7 +123,7 @@ def start_pcv_processing(docname: str):
 					frappe.enqueue(
 						method="erpnext.accounts.doctype.process_period_closing_voucher.process_period_closing_voucher.process_individual_date",
 						queue="long",
-						timeout="3600",
+						timeout=timeout,
 						is_async=True,
 						enqueue_after_commit=True,
 						docname=docname,
@@ -247,6 +249,8 @@ def get_gle_for_closing_account(pcv, dimension_balance, dimensions):
 
 @frappe.whitelist()
 def schedule_next_date(docname: str):
+	timeout = frappe.db.get_single_value("Accounts Settings", "pcv_job_timeout") or 3600
+
 	ppcvd = qb.DocType("Process Period Closing Voucher Detail")
 	if to_process := (
 		qb.from_(ppcvd)
@@ -272,7 +276,7 @@ def schedule_next_date(docname: str):
 			frappe.enqueue(
 				method="erpnext.accounts.doctype.process_period_closing_voucher.process_period_closing_voucher.process_individual_date",
 				queue="long",
-				timeout="3600",
+				timeout=timeout,
 				is_async=True,
 				enqueue_after_commit=True,
 				docname=docname,
@@ -302,7 +306,7 @@ def schedule_next_date(docname: str):
 				frappe.enqueue(
 					method="erpnext.accounts.doctype.process_period_closing_voucher.process_period_closing_voucher.summarize_and_post_ledger_entries",
 					queue="long",
-					timeout="3600",
+					timeout=timeout,
 					is_async=True,
 					job_name=job_name,
 					enqueue_after_commit=True,

erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.json

@@ -16,6 +16,7 @@
   "categorize_by",
   "cost_center",
   "territory",
+  "show_opening_entries",
   "ignore_exchange_rate_revaluation_journals",
   "ignore_cr_dr_notes",
   "column_break_14",
@@ -414,10 +415,17 @@
    "fieldtype": "Link",
    "label": "Print Format",
    "options": "Print Format"
+  },
+  {
+   "default": "0",
+   "depends_on": "eval:(doc.report == 'General Ledger');",
+   "fieldname": "show_opening_entries",
+   "fieldtype": "Check",
+   "label": "Show Opening Entries"
   }
  ],
  "links": [],
- "modified": "2025-10-07 12:19:20.719898",
+ "modified": "2026-06-01 15:37:07.660442",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Process Statement Of Accounts",

erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.py

@@ -6,7 +6,6 @@ import copy
 
 import frappe
 from frappe import _
-from frappe.desk.reportview import get_match_cond
 from frappe.model.document import Document
 from frappe.utils import add_days, add_months, format_date, getdate, today
 from frappe.utils.jinja import validate_template
@@ -20,6 +19,7 @@ from erpnext.accounts.report.accounts_receivable_summary.accounts_receivable_sum
 	execute as get_ageing,
 )
 from erpnext.accounts.report.general_ledger.general_ledger import execute as get_soa
+from erpnext.utilities.query import get_match_conditions_qb
 
 
 class ProcessStatementOfAccounts(Document):
@@ -75,6 +75,7 @@ class ProcessStatementOfAccounts(Document):
 		sender: DF.Link | None
 		show_future_payments: DF.Check
 		show_net_values_in_party_account: DF.Check
+		show_opening_entries: DF.Check
 		show_remarks: DF.Check
 		start_date: DF.Date | None
 		subject: DF.Data | None
@@ -270,7 +271,7 @@ def get_gl_filters(doc, entry, tax_id, presentation_currency):
 		"categorize_by": doc.categorize_by,
 		"currency": doc.currency,
 		"project": [p.project_name for p in doc.project],
-		"show_opening_entries": 0,
+		"show_opening_entries": doc.show_opening_entries,
 		"include_default_book_entries": 0,
 		"tax_id": tax_id if tax_id else None,
 		"show_net_values_in_party_account": doc.show_net_values_in_party_account,
@@ -365,15 +366,19 @@ def get_customers_based_on_territory_or_customer_group(customer_collection, coll
 
 def get_customers_based_on_sales_person(sales_person):
 	lft, rgt = frappe.db.get_value("Sales Person", sales_person, ["lft", "rgt"])
-	records = frappe.db.sql(
-		"""
-		select distinct parent, parenttype
-		from `tabSales Team` steam
-		where parenttype = 'Customer'
-			and exists(select name from `tabSales Person` where lft >= %s and rgt <= %s and name = steam.sales_person)
-	""",
-		(lft, rgt),
-		as_dict=1,
+	steam = frappe.qb.DocType("Sales Team")
+	sp = frappe.qb.DocType("Sales Person")
+	records = (
+		frappe.qb.from_(steam)
+		.select(steam.parent, steam.parenttype)
+		.distinct()
+		.where(
+			(steam.parenttype == "Customer")
+			& steam.sales_person.isin(
+				frappe.qb.from_(sp).select(sp.name).where((sp.lft >= lft) & (sp.rgt <= rgt))
+			)
+		)
+		.run(as_dict=1)
 	)
 	sales_person_records = frappe._dict()
 	for d in records:
@@ -468,31 +473,30 @@ def get_customer_emails(customer_name: str, primary_mandatory: str | int, billin
 
 	frappe.has_permission("Customer", "read", customer_name, throw=True)
 
-	billing_email = frappe.db.sql(
-		"""
-		SELECT
-			email.email_id
-		FROM
-			`tabContact Email` AS email
-		JOIN
-			`tabDynamic Link` AS link
-		ON
-			email.parent=link.parent
-		JOIN
-			`tabContact` AS contact
-		ON
-			contact.name=link.parent
-		WHERE
-			link.link_doctype='Customer'
-			and link.link_name=%s
-			and contact.is_billing_contact=1
-			{mcond}
-		ORDER BY
-			contact.creation desc
-		""".format(mcond=get_match_cond("Contact")),
-		customer_name,
+	email = frappe.qb.DocType("Contact Email")
+	link = frappe.qb.DocType("Dynamic Link")
+	contact = frappe.qb.DocType("Contact")
+
+	query = (
+		frappe.qb.from_(email)
+		.join(link)
+		.on(email.parent == link.parent)
+		.join(contact)
+		.on(contact.name == link.parent)
+		.select(email.email_id)
+		.where(
+			(link.link_doctype == "Customer")
+			& (link.link_name == customer_name)
+			& (contact.is_billing_contact == 1)
+		)
+		.orderby(contact.creation, order=frappe.qb.desc)
 	)
 
+	for condition in get_match_conditions_qb("Contact", table=contact):
+		query = query.where(condition)
+
+	billing_email = query.run()
+
 	if len(billing_email) == 0 or (billing_email[0][0] is None):
 		if billing_and_primary:
 			frappe.throw(_("No billing email found for customer: {0}").format(customer_name))

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -524,16 +524,11 @@ class PurchaseInvoice(BuyingController):
 	def check_prev_docstatus(self):
 		for d in self.get("items"):
 			if d.purchase_order:
-				submitted = frappe.db.sql(
-					"select name from `tabPurchase Order` where docstatus = 1 and name = %s", d.purchase_order
-				)
+				submitted = frappe.db.exists("Purchase Order", {"docstatus": 1, "name": d.purchase_order})
 				if not submitted:
 					frappe.throw(_("Purchase Order {0} is not submitted").format(d.purchase_order))
 			if d.purchase_receipt:
-				submitted = frappe.db.sql(
-					"select name from `tabPurchase Receipt` where docstatus = 1 and name = %s",
-					d.purchase_receipt,
-				)
+				submitted = frappe.db.exists("Purchase Receipt", {"docstatus": 1, "name": d.purchase_receipt})
 				if not submitted:
 					frappe.throw(_("Purchase Receipt {0} is not submitted").format(d.purchase_receipt))
 
@@ -801,25 +796,20 @@ class PurchaseInvoice(BuyingController):
 			if cint(frappe.get_single_value("Accounts Settings", "check_supplier_invoice_uniqueness")):
 				fiscal_year = get_fiscal_year(self.posting_date, company=self.company, as_dict=True)
 
-				pi = frappe.db.sql(
-					"""select name from `tabPurchase Invoice`
-					where
-						bill_no = %(bill_no)s
-						and supplier = %(supplier)s
-						and name != %(name)s
-						and docstatus < 2
-						and posting_date between %(year_start_date)s and %(year_end_date)s""",
-					{
+				pi = frappe.get_all(
+					"Purchase Invoice",
+					filters={
 						"bill_no": self.bill_no,
 						"supplier": self.supplier,
-						"name": self.name,
-						"year_start_date": fiscal_year.year_start_date,
-						"year_end_date": fiscal_year.year_end_date,
+						"name": ["!=", self.name],
+						"docstatus": ["<", 2],
+						"posting_date": ["between", [fiscal_year.year_start_date, fiscal_year.year_end_date]],
 					},
+					pluck="name",
 				)
 
 				if pi:
-					pi = pi[0][0]
+					pi = pi[0]
 
 					frappe.throw(
 						_("Supplier Invoice No exists in Purchase Invoice {0}").format(

erpnext/accounts/doctype/purchase_invoice/services/expense_account.py

@@ -55,10 +55,13 @@ class ExpenseAccountService:
 				else:
 					# check if 'Stock Received But Not Billed' account is credited in Purchase receipt or not
 					if item.purchase_receipt:
-						negative_expense_booked_in_pr = frappe.db.sql(
-							"""select name from `tabGL Entry`
-							where voucher_type='Purchase Receipt' and voucher_no=%s and account = %s""",
-							(item.purchase_receipt, stock_not_billed_account),
+						negative_expense_booked_in_pr = frappe.db.exists(
+							"GL Entry",
+							{
+								"voucher_type": "Purchase Receipt",
+								"voucher_no": item.purchase_receipt,
+								"account": stock_not_billed_account,
+							},
 						)
 
 						if negative_expense_booked_in_pr:

erpnext/accounts/doctype/purchase_invoice/services/gl_composer.py

@@ -395,10 +395,14 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			):
 				# Post reverse entry for Stock-Received-But-Not-Billed if booked in Purchase Receipt
 				if item.purchase_receipt and valuation_tax_accounts:
-					negative_expense_booked_in_pr = frappe.db.sql(
-						"""select name from `tabGL Entry`
-							where voucher_type='Purchase Receipt' and voucher_no=%s and account in %s""",
-						(item.purchase_receipt, valuation_tax_accounts),
+					negative_expense_booked_in_pr = frappe.get_all(
+						"GL Entry",
+						filters={
+							"voucher_type": "Purchase Receipt",
+							"voucher_no": item.purchase_receipt,
+							"account": ["in", valuation_tax_accounts],
+						},
+						pluck="name",
 					)
 
 					(
@@ -586,6 +590,10 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 		tax_service = TaxService(doc)
 		valuation_tax = {}
 
+		# Amount of each valuation charge actually capitalized into stock/asset valuation, keyed by
+		# tax row name - a non-stock item's share of a spread-across-all-items charge is excluded.
+		capitalized_valuation_tax = doc.get_capitalized_valuation_tax()
+
 		for tax in doc.get("taxes"):
 			amount, base_amount = tax_service.get_tax_amounts(tax, None)
 			if tax.category in ("Total", "Valuation and Total") and flt(base_amount):
@@ -620,8 +628,7 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 							tax.idx, _(tax.category)
 						)
 					)
-				valuation_tax.setdefault(tax.name, 0)
-				valuation_tax[tax.name] += (tax.add_deduct_tax == "Add" and 1 or -1) * flt(base_amount)
+				valuation_tax[tax.name] = capitalized_valuation_tax.get(tax.name, 0.0)
 
 		if doc.is_opening == "No" and doc.negative_expense_to_be_booked and valuation_tax:
 			total_valuation_amount = sum(valuation_tax.values())

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -3,6 +3,7 @@
 
 
 import frappe
+from frappe.query_builder.functions import Sum
 from frappe.utils import add_days, cint, flt, getdate, nowdate, today
 
 import erpnext
@@ -123,11 +124,10 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			"_Test Account Discount - _TC": [0, 168.03],
 			"Round Off - _TC": [0, 0.3],
 		}
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit from `tabGL Entry`
-			where voucher_type = 'Purchase Invoice' and voucher_no = %s""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=["account", "debit", "credit"],
 		)
 		for d in gl_entries:
 			self.assertEqual([d.debit, d.credit], expected_gl_entries.get(d.account))
@@ -317,12 +317,11 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		self.check_gle_for_pi(pi.name)
 
 	def check_gle_for_pi(self, pi):
-		gl_entries = frappe.db.sql(
-			"""select account, sum(debit) as debit, sum(credit) as credit
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			group by account""",
-			pi,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi},
+			fields=["account", {"SUM": "debit", "as": "debit"}, {"SUM": "credit", "as": "credit"}],
+			group_by="account",
 		)
 
 		self.assertTrue(gl_entries)
@@ -342,6 +341,83 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			self.assertEqual(expected_values[gle.account][1], gle.debit)
 			self.assertEqual(expected_values[gle.account][2], gle.credit)
 
+	def test_full_actual_charge_capitalized_on_stock_items_only(self):
+		"""On a stock-updating Purchase Invoice, an actual valuation charge (e.g. Freight) with
+		"Allocate Full Amount to Stock Items" checked is fully capitalized onto stock/asset items
+		only. For 2 stock items + 1 service item (each net 100) and a 30 freight charge, the charge
+		is distributed over the 200 stock net only (15 per stock item) and the entire 30 is
+		capitalized; nothing is lost to the non-stock item."""
+		from erpnext.stock import get_warehouse_account_map
+		from erpnext.stock.doctype.item.test_item import make_item
+		from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import get_gl_entries
+
+		company = "_Test Company with perpetual inventory"
+		warehouse = "Stores - TCP1"
+
+		stock_item1 = make_item(properties={"is_stock_item": 1}).name
+		stock_item2 = make_item(properties={"is_stock_item": 1}).name
+		service_item = make_item(properties={"is_stock_item": 0}).name
+
+		pi = frappe.new_doc("Purchase Invoice")
+		pi.company = company
+		pi.supplier = "_Test Supplier"
+		pi.currency = "INR"
+		pi.update_stock = 1
+		pi.credit_to = "Creditors - TCP1"
+		# Order matters: stock, service, stock (service item in the middle)
+		for code in (stock_item1, service_item, stock_item2):
+			pi.append(
+				"items",
+				{
+					"item_code": code,
+					"qty": 1,
+					"rate": 100,
+					"warehouse": warehouse,
+					"cost_center": "Main - TCP1",
+					"expense_account": "Cost of Goods Sold - TCP1",
+				},
+			)
+
+		pi.append(
+			"taxes",
+			{
+				"charge_type": "Actual",
+				"account_head": "_Test Account Shipping Charges - TCP1",
+				"category": "Valuation and Total",
+				"cost_center": "Main - TCP1",
+				"description": "Freight",
+				"tax_amount": 30,
+				# Default behavior: allocate the full amount to stock/asset items only
+				"allocate_full_amount_to_stock_items": 1,
+			},
+		)
+
+		pi.insert()
+
+		# 30 freight / 200 stock net = 15 per stock item. The service item carries nothing.
+		self.assertAlmostEqual(pi.items[0].item_tax_amount, 15.0, places=2)
+		self.assertAlmostEqual(pi.items[1].item_tax_amount, 0.0, places=2)
+		self.assertAlmostEqual(pi.items[2].item_tax_amount, 15.0, places=2)
+
+		pi.submit()
+
+		gl_entries = get_gl_entries("Purchase Invoice", pi.name, skip_cancelled=True, as_dict=True)
+		# Sum per account - the same account can appear in multiple GL rows (e.g. the stock account
+		# is debited once per item), so aggregate rather than keeping only the last row.
+		gl_map = {}
+		for row in gl_entries:
+			acc = gl_map.setdefault(row.account, {"debit": 0.0, "credit": 0.0})
+			acc["debit"] += row.debit
+			acc["credit"] += row.credit
+
+		warehouse_account = get_warehouse_account_map(company)
+		stock_account = warehouse_account[warehouse]["account"]
+
+		# Stock asset = 200 (goods) + 30 (the entire freight charge)
+		self.assertAlmostEqual(gl_map[stock_account]["debit"], 230.0, places=2)
+		# The whole freight charge (30) is capitalized
+		self.assertAlmostEqual(gl_map["_Test Account Shipping Charges - TCP1"]["credit"], 30.0, places=2)
+
 	@ERPNextTestSuite.change_settings(
 		"Accounts Settings", {"allow_multi_currency_invoices_against_single_party_account": 1}
 	)
@@ -461,12 +537,11 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 
 		self.assertTrue(pi.status, "Unpaid")
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 		self.assertTrue(gl_entries)
 
@@ -475,10 +550,11 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			["Creditors - TCP1", 0, 250],
 		]
 
-		for i, gle in enumerate(gl_entries):
-			self.assertEqual(expected_values[i][0], gle.account)
-			self.assertEqual(expected_values[i][1], gle.debit)
-			self.assertEqual(expected_values[i][2], gle.credit)
+		# DB account collation isn't portable across MariaDB/Postgres; compare order-independently.
+		self.assertEqual(
+			sorted((gle.account, gle.debit, gle.credit) for gle in gl_entries),
+			sorted((e[0], e[1], e[2]) for e in expected_values),
+		)
 
 	def test_purchase_invoice_calculation(self):
 		pi = frappe.copy_doc(self.globalTestRecords["Purchase Invoice"][0])
@@ -546,21 +622,24 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		pi.load_from_db()
 
 		self.assertTrue(
-			frappe.db.sql(
-				"""select name from `tabJournal Entry Account`
-			where reference_type='Purchase Invoice'
-			and reference_name=%s and debit_in_account_currency=300""",
-				pi.name,
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={
+					"reference_type": "Purchase Invoice",
+					"reference_name": pi.name,
+					"debit_in_account_currency": 300,
+				},
+				pluck="name",
 			)
 		)
 
 		pi.cancel()
 
 		self.assertFalse(
-			frappe.db.sql(
-				"""select name from `tabJournal Entry Account`
-			where reference_type='Purchase Invoice' and reference_name=%s""",
-				pi.name,
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={"reference_type": "Purchase Invoice", "reference_name": pi.name},
+				pluck="name",
 			)
 		)
 
@@ -604,10 +683,14 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		pi.load_from_db()
 
 		self.assertTrue(
-			frappe.db.sql(
-				"select name from `tabJournal Entry Account` where reference_type='Purchase Invoice' and "
-				"reference_name=%s and debit_in_account_currency=300",
-				pi.name,
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={
+					"reference_type": "Purchase Invoice",
+					"reference_name": pi.name,
+					"debit_in_account_currency": 300,
+				},
+				pluck="name",
 			)
 		)
 
@@ -616,10 +699,10 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		pi.cancel()
 
 		self.assertFalse(
-			frappe.db.sql(
-				"select name from `tabJournal Entry Account` where reference_type='Purchase Invoice' and "
-				"reference_name=%s",
-				pi.name,
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={"reference_type": "Purchase Invoice", "reference_name": pi.name},
+				pluck="name",
 			)
 		)
 
@@ -629,13 +712,12 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		else:
 			project = frappe.get_doc("Project", {"project_name": "_Test Project for Purchase"})
 
-		existing_purchase_cost = frappe.db.sql(
-			f"""select sum(base_net_amount)
-			from `tabPurchase Invoice Item`
-			where project = '{project.name}'
-			and docstatus=1"""
+		existing_purchase_cost = frappe.get_all(
+			"Purchase Invoice Item",
+			filters={"project": project.name, "docstatus": 1},
+			fields=[{"SUM": "base_net_amount", "as": "base_net_amount"}],
 		)
-		existing_purchase_cost = existing_purchase_cost and existing_purchase_cost[0][0] or 0
+		existing_purchase_cost = existing_purchase_cost and existing_purchase_cost[0].base_net_amount or 0
 
 		pi = make_purchase_invoice(currency="USD", conversion_rate=60, project=project.name)
 		self.assertEqual(
@@ -679,12 +761,11 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		)
 
 		# check gl entries for return
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type=%s and voucher_no=%s
-			order by account desc""",
-			("Purchase Invoice", return_pi.name),
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": return_pi.name},
+			fields=["account", "debit", "credit"],
+			order_by="account desc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -773,13 +854,18 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			conversion_rate=50,
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=[
+				"account",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -821,10 +907,10 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		# cancel
 		pi.cancel()
 
-		gle = frappe.db.sql(
-			"""select name from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s""",
-			pi.name,
+		gle = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": pi.name},
+			pluck="name",
 		)
 
 		self.assertFalse(gle)
@@ -842,13 +928,18 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			expense_account="_Test Account Cost for Goods Sold - TCP1",
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=[
+				"account",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -877,13 +968,16 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			expense_account="_Test Account Cost for Goods Sold - TCP1",
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, account_currency, sum(debit) as debit,
-				sum(credit) as credit, debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			group by account, voucher_no order by account asc;""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=[
+				"account",
+				{"SUM": "debit", "as": "debit"},
+				{"SUM": "credit", "as": "credit"},
+			],
+			group_by="account, voucher_no",
+			order_by="account asc",
 		)
 
 		stock_in_hand_account = get_inventory_account(pi.company, pi.get("items")[0].warehouse)
@@ -1145,13 +1239,19 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			"_Test Account Cost for Goods Sold - _TC": {"cost_center": cost_center},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=[
+				"account",
+				"cost_center",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -1168,13 +1268,19 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			"_Test Account Cost for Goods Sold - _TC": {"cost_center": cost_center},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=[
+				"account",
+				"cost_center",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -1209,13 +1315,20 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			"_Test Account Cost for Goods Sold - _TC": {"project": item_project.name},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, project, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=[
+				"account",
+				"cost_center",
+				"project",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -1269,13 +1382,15 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			[deferred_account, 23.07, 0.0, "2019-03-15"],
 		]
 
-		gl_entries = gl_entries = frappe.db.sql(
-			"""select account, debit, credit, posting_date
-			from `tabGL Entry`
-			where voucher_type='Journal Entry' and voucher_detail_no=%s and posting_date <= %s
-			order by posting_date asc, account asc""",
-			(pi.items[0].name, pi.posting_date),
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={
+				"voucher_type": "Journal Entry",
+				"voucher_detail_no": pi.items[0].name,
+				"posting_date": ["<=", pi.posting_date],
+			},
+			fields=["account", "debit", "credit", "posting_date"],
+			order_by="posting_date asc, account asc",
 		)
 
 		for i, gle in enumerate(gl_entries):
@@ -1350,14 +1465,14 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			["_Test Payable USD - _TC", -37500.0],
 		]
 
-		gl_entries = frappe.db.sql(
-			"""
-			select account, sum(debit - credit) as balance from `tabGL Entry`
-			where voucher_no=%s
-			group by account
-			order by account asc""",
-			(pi.name),
-			as_dict=1,
+		gle = frappe.qb.DocType("GL Entry")
+		gl_entries = (
+			frappe.qb.from_(gle)
+			.select(gle.account, Sum(gle.debit - gle.credit).as_("balance"))
+			.where(gle.voucher_no == pi.name)
+			.groupby(gle.account)
+			.orderby(gle.account)
+			.run(as_dict=1)
 		)
 
 		for i, gle in enumerate(gl_entries):
@@ -1421,13 +1536,14 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			["_Test Payable USD - _TC", -36500.0],
 		]
 
-		gl_entries = frappe.db.sql(
-			"""
-			select account, sum(debit - credit) as balance from `tabGL Entry`
-			where voucher_no=%s
-			group by account order by account asc""",
-			(pi_2.name),
-			as_dict=1,
+		gle = frappe.qb.DocType("GL Entry")
+		gl_entries = (
+			frappe.qb.from_(gle)
+			.select(gle.account, Sum(gle.debit - gle.credit).as_("balance"))
+			.where(gle.voucher_no == pi_2.name)
+			.groupby(gle.account)
+			.orderby(gle.account)
+			.run(as_dict=1)
 		)
 
 		for i, gle in enumerate(gl_entries):
@@ -1436,18 +1552,21 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 
 		expected_gle = [["_Test Payable USD - _TC", 70000.0], ["Cash - _TC", -70000.0]]
 
-		gl_entries = frappe.db.sql(
-			"""
-			select account, sum(debit - credit) as balance from `tabGL Entry`
-			where voucher_no=%s and is_cancelled=0
-			group by account order by account asc""",
-			(pay.name),
-			as_dict=1,
+		gle = frappe.qb.DocType("GL Entry")
+		gl_entries = (
+			frappe.qb.from_(gle)
+			.select(gle.account, Sum(gle.debit - gle.credit).as_("balance"))
+			.where((gle.voucher_no == pay.name) & (gle.is_cancelled == 0))
+			.groupby(gle.account)
+			.orderby(gle.account)
+			.run(as_dict=1)
 		)
 
-		for i, gle in enumerate(gl_entries):
-			self.assertEqual(expected_gle[i][0], gle.account)
-			self.assertEqual(expected_gle[i][1], gle.balance)
+		# DB account collation isn't portable across MariaDB/Postgres; compare order-independently.
+		self.assertEqual(
+			sorted((gle.account, gle.balance) for gle in gl_entries),
+			sorted((e[0], e[1]) for e in expected_gle),
+		)
 
 		total_debit_amount = frappe.db.get_all(
 			"Journal Entry Account",
@@ -1546,19 +1665,18 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			[tds_account, 0, 3000],
 		]
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry`
-			where voucher_type='Payment Entry' and voucher_no=%s
-			order by account asc""",
-			(payment_entry.name),
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Payment Entry", "voucher_no": payment_entry.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 
-		for i, gle in enumerate(gl_entries):
-			self.assertEqual(expected_gle[i][0], gle.account)
-			self.assertEqual(expected_gle[i][1], gle.debit)
-			self.assertEqual(expected_gle[i][2], gle.credit)
+		# DB account collation isn't portable across MariaDB/Postgres; compare order-independently.
+		self.assertEqual(
+			sorted((gle.account, gle.debit, gle.credit) for gle in gl_entries),
+			sorted((e[0], e[1], e[2]) for e in expected_gle),
+		)
 
 		# Create Purchase Invoice against Purchase Order
 		purchase_invoice = get_mapped_purchase_invoice(po.name)
@@ -1572,19 +1690,21 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		# Zero net effect on final TDS payable on invoice
 		expected_gle = [["_Test Account Cost for Goods Sold - _TC", 30000], ["Creditors - _TC", -30000]]
 
-		gl_entries = frappe.db.sql(
-			"""select account, sum(debit - credit) as amount
-			from `tabGL Entry`
-			where voucher_type='Purchase Invoice' and voucher_no=%s
-			group by account
-			order by account asc""",
-			(purchase_invoice.name),
-			as_dict=1,
+		gle = frappe.qb.DocType("GL Entry")
+		gl_entries = (
+			frappe.qb.from_(gle)
+			.select(gle.account, Sum(gle.debit - gle.credit).as_("amount"))
+			.where((gle.voucher_type == "Purchase Invoice") & (gle.voucher_no == purchase_invoice.name))
+			.groupby(gle.account)
+			.orderby(gle.account)
+			.run(as_dict=1)
 		)
 
-		for i, gle in enumerate(gl_entries):
-			self.assertEqual(expected_gle[i][0], gle.account)
-			self.assertEqual(expected_gle[i][1], gle.amount)
+		# DB account collation isn't portable across MariaDB/Postgres; compare order-independently.
+		self.assertEqual(
+			sorted((gle.account, gle.amount) for gle in gl_entries),
+			sorted((e[0], e[1]) for e in expected_gle),
+		)
 
 		payment_entry.load_from_db()
 		tax_allocated = sum(
@@ -2476,12 +2596,11 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		pi.insert()
 		pi.submit()
 
-		pr_gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Receipt' and voucher_no=%s
-			order by account asc""",
-			pr.name,
-			as_dict=1,
+		pr_gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Receipt", "voucher_no": pr.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 
 		pr_expected_values = [
@@ -2494,12 +2613,11 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 			self.assertEqual(pr_expected_values[i][1], gle.debit)
 			self.assertEqual(pr_expected_values[i][2], gle.credit)
 
-		pi_gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			order by account asc""",
-			pi.name,
-			as_dict=1,
+		pi_gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Purchase Invoice", "voucher_no": pi.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 		pi_expected_values = [
 			["Asset Received But Not Billed - _TC", 5000, 0],
@@ -2928,6 +3046,24 @@ class TestPurchaseInvoice(ERPNextTestSuite, StockTestMixin):
 		# Test 4 - Since this PI is overbilled by 130% and only 120% is allowed, it will fail
 		self.assertRaises(frappe.ValidationError, pi.submit)
 
+	@ERPNextTestSuite.change_settings("Accounts Settings", {"over_billing_allowance": 0})
+	def test_non_stock_item_over_billing_against_po_is_blocked(self):
+		service_item = create_item(
+			"_Test Service Item Non Stock PI",
+			is_stock_item=0,
+			is_purchase_item=1,
+		).name
+
+		po = create_purchase_order(item_code=service_item, qty=5, rate=100, do_not_save=False)
+		po.submit()
+
+		pi = make_pi_from_po(po.name)
+		pi.items[0].qty = 10  # overbill by 100 %
+		pi.save()
+
+		with self.assertRaises(frappe.ValidationError):
+			pi.submit()
+
 	def test_discount_percentage_not_set_when_amount_is_manually_set(self):
 		pi = make_purchase_invoice(do_not_save=True)
 		discount_amount = 7
@@ -3047,17 +3183,25 @@ def check_gl_entries(
 
 	gl_entries = query.run(as_dict=True)
 
-	for i, gle in enumerate(gl_entries):
-		doc.assertEqual(expected_gle[i][0], gle.account)
-		doc.assertEqual(expected_gle[i][1], gle.debit)
-		doc.assertEqual(expected_gle[i][2], gle.credit)
-		doc.assertEqual(getdate(expected_gle[i][3]), gle.posting_date)
+	# MariaDB and Postgres collate `account` differently, so the DB row order isn't portable.
+	# Match each actual GL row against the expected set instead of comparing positionally; like the
+	# original loop (which iterated the actual rows), extra expected rows are tolerated.
+	cols = additional_columns or []
 
-		if additional_columns:
-			j = 4
-			for col in additional_columns:
-				doc.assertEqual(expected_gle[i][j], gle[col])
-				j += 1
+	def _key(account, debit, credit, posting_date, extras):
+		return (account, flt(debit), flt(credit), getdate(posting_date), *(str(v) for v in extras))
+
+	remaining = {}
+	for e in expected_gle:
+		k = _key(e[0], e[1], e[2], e[3], e[4 : 4 + len(cols)])
+		remaining[k] = remaining.get(k, 0) + 1
+
+	for gle in gl_entries:
+		k = _key(gle.account, gle.debit, gle.credit, gle.posting_date, [gle[c] for c in cols])
+		doc.assertGreater(
+			remaining.get(k, 0), 0, msg=f"Unexpected GL entry {k}; expected one of {list(remaining)}"
+		)
+		remaining[k] -= 1
 
 
 def create_tax_witholding_category(category_name, company, account):

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json

@@ -11,13 +11,16 @@
   "add_deduct_tax",
   "charge_type",
   "row_id",
-  "included_in_print_rate",
-  "included_in_paid_amount",
   "col_break1",
   "account_head",
   "description",
-  "is_tax_withholding_account",
+  "section_break_uhfl",
   "set_by_item_tax_template",
+  "is_tax_withholding_account",
+  "allocate_full_amount_to_stock_items",
+  "column_break_zqtz",
+  "included_in_print_rate",
+  "included_in_paid_amount",
   "section_break_10",
   "rate",
   "accounting_dimensions_section",
@@ -78,6 +81,15 @@
    "oldfieldname": "row_id",
    "oldfieldtype": "Data"
   },
+  {
+   "default": "1",
+   "depends_on": "eval:doc.charge_type=='Actual' && ['Valuation', 'Valuation and Total'].includes(doc.category)",
+   "description": "If checked, the entire amount (e.g. Freight) is allocated to the valuation of stock & asset items only. If unchecked, the amount is distributed across all items and the portion belonging to non-stock items is not added to valuation.",
+   "fieldname": "allocate_full_amount_to_stock_items",
+   "fieldtype": "Check",
+   "label": "Allocate Full Amount to Stock Items",
+   "show_description_on_click": 1
+  },
   {
    "default": "0",
    "description": "If checked, the tax amount will be considered as already included in the Print Rate / Print Amount",
@@ -272,13 +284,21 @@
    "label": "Don't Recompute Tax",
    "print_hide": 1,
    "read_only": 1
+  },
+  {
+   "fieldname": "section_break_uhfl",
+   "fieldtype": "Section Break"
+  },
+  {
+   "fieldname": "column_break_zqtz",
+   "fieldtype": "Column Break"
   }
  ],
  "grid_page_length": 50,
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2025-11-24 18:22:56.886010",
+ "modified": "2026-06-21 17:13:05.586544",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Taxes and Charges",

erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.py

@@ -17,6 +17,7 @@ class PurchaseTaxesandCharges(Document):
 		account_currency: DF.Link | None
 		account_head: DF.Link
 		add_deduct_tax: DF.Literal["Add", "Deduct"]
+		allocate_full_amount_to_stock_items: DF.Check
 		base_net_amount: DF.Currency
 		base_tax_amount: DF.Currency
 		base_tax_amount_after_discount_amount: DF.Currency

erpnext/accounts/doctype/repost_accounting_ledger/test_repost_accounting_ledger.py

@@ -69,6 +69,7 @@ class TestRepostAccountingLedger(ERPNextTestSuite):
 			qb.from_(gl)
 			.select(gl.voucher_no, Sum(gl.debit).as_("debit"), Sum(gl.credit).as_("credit"))
 			.where((gl.voucher_no == si.name) & (gl.is_cancelled == 0))
+			.groupby(gl.voucher_no)
 			.run()
 		)
 
@@ -82,6 +83,7 @@ class TestRepostAccountingLedger(ERPNextTestSuite):
 			qb.from_(gl)
 			.select(gl.voucher_no, Sum(gl.debit).as_("debit"), Sum(gl.credit).as_("credit"))
 			.where((gl.voucher_no == si.name) & (gl.is_cancelled == 0))
+			.groupby(gl.voucher_no)
 			.run()
 		)
 

erpnext/accounts/doctype/sales_invoice/mapper.py

@@ -200,106 +200,11 @@ def make_inter_company_transaction(doctype, source_name, target_doc=None):
 		set_purchase_references(target)
 
 	def update_details(source_doc, target_doc, source_parent):
-		def _validate_address_link(address, link_doctype, link_name):
-			return frappe.db.get_value(
-				"Dynamic Link",
-				{
-					"parent": address,
-					"parenttype": "Address",
-					"link_doctype": link_doctype,
-					"link_name": link_name,
-				},
-				"parent",
-			)
-
 		target_doc.inter_company_invoice_reference = source_doc.name
 		if target_doc.doctype in ["Purchase Invoice", "Purchase Order"]:
-			currency = frappe.db.get_value("Supplier", details.get("party"), "default_currency")
-			target_doc.company = details.get("company")
-			target_doc.supplier = details.get("party")
-			target_doc.is_internal_supplier = 1
-			target_doc.ignore_pricing_rule = 1
-			target_doc.buying_price_list = source_doc.selling_price_list
-
-			# Invert Addresses
-			if source_doc.company_address and _validate_address_link(
-				source_doc.company_address, "Supplier", details.get("party")
-			):
-				update_address(target_doc, "supplier_address", "address_display", source_doc.company_address)
-			if source_doc.dispatch_address_name and _validate_address_link(
-				source_doc.dispatch_address_name, "Company", details.get("company")
-			):
-				update_address(
-					target_doc,
-					"dispatch_address",
-					"dispatch_address_display",
-					source_doc.dispatch_address_name,
-				)
-			if source_doc.shipping_address_name and _validate_address_link(
-				source_doc.shipping_address_name, "Company", details.get("company")
-			):
-				update_address(
-					target_doc,
-					"shipping_address",
-					"shipping_address_display",
-					source_doc.shipping_address_name,
-				)
-			if source_doc.customer_address and _validate_address_link(
-				source_doc.customer_address, "Company", details.get("company")
-			):
-				update_address(
-					target_doc, "billing_address", "billing_address_display", source_doc.customer_address
-				)
-
-			if currency:
-				target_doc.currency = currency
-
-			update_taxes(
-				target_doc,
-				party=target_doc.supplier,
-				party_type="Supplier",
-				company=target_doc.company,
-				doctype=target_doc.doctype,
-				party_address=target_doc.supplier_address,
-				company_address=target_doc.shipping_address,
-			)
-
+			_apply_purchase_party_details(target_doc, source_doc, details)
 		else:
-			currency = frappe.db.get_value("Customer", details.get("party"), "default_currency")
-			target_doc.company = details.get("company")
-			target_doc.customer = details.get("party")
-			target_doc.selling_price_list = source_doc.buying_price_list
-
-			if source_doc.supplier_address and _validate_address_link(
-				source_doc.supplier_address, "Company", details.get("company")
-			):
-				update_address(
-					target_doc, "company_address", "company_address_display", source_doc.supplier_address
-				)
-			if source_doc.shipping_address and _validate_address_link(
-				source_doc.shipping_address, "Customer", details.get("party")
-			):
-				update_address(
-					target_doc, "shipping_address_name", "shipping_address", source_doc.shipping_address
-				)
-			if source_doc.shipping_address and _validate_address_link(
-				source_doc.shipping_address, "Customer", details.get("party")
-			):
-				update_address(target_doc, "customer_address", "address_display", source_doc.shipping_address)
-
-			if currency:
-				target_doc.currency = currency
-
-			update_taxes(
-				target_doc,
-				party=target_doc.customer,
-				party_type="Customer",
-				company=target_doc.company,
-				doctype=target_doc.doctype,
-				party_address=target_doc.customer_address,
-				company_address=target_doc.company_address,
-				shipping_address_name=target_doc.shipping_address_name,
-			)
+			_apply_sales_party_details(target_doc, source_doc, details)
 
 	def update_item(source, target, source_parent):
 		target.qty = flt(source.qty) - received_items.get(source.name, 0.0)
@@ -378,6 +283,97 @@ def make_inter_company_transaction(doctype, source_name, target_doc=None):
 	return doclist
 
 
+def _get_linked_address(address, link_doctype, link_name):
+	return frappe.db.get_value(
+		"Dynamic Link",
+		{
+			"parent": address,
+			"parenttype": "Address",
+			"link_doctype": link_doctype,
+			"link_name": link_name,
+		},
+		"parent",
+	)
+
+
+def _apply_purchase_party_details(target_doc, source_doc, details):
+	currency = frappe.db.get_value("Supplier", details.get("party"), "default_currency")
+	target_doc.company = details.get("company")
+	target_doc.supplier = details.get("party")
+	target_doc.is_internal_supplier = 1
+	target_doc.ignore_pricing_rule = 1
+	target_doc.buying_price_list = source_doc.selling_price_list
+
+	# Invert Addresses
+	if source_doc.company_address and _get_linked_address(
+		source_doc.company_address, "Supplier", details.get("party")
+	):
+		update_address(target_doc, "supplier_address", "address_display", source_doc.company_address)
+	if source_doc.dispatch_address_name and _get_linked_address(
+		source_doc.dispatch_address_name, "Company", details.get("company")
+	):
+		update_address(
+			target_doc, "dispatch_address", "dispatch_address_display", source_doc.dispatch_address_name
+		)
+	if source_doc.shipping_address_name and _get_linked_address(
+		source_doc.shipping_address_name, "Company", details.get("company")
+	):
+		update_address(
+			target_doc, "shipping_address", "shipping_address_display", source_doc.shipping_address_name
+		)
+	if source_doc.customer_address and _get_linked_address(
+		source_doc.customer_address, "Company", details.get("company")
+	):
+		update_address(target_doc, "billing_address", "billing_address_display", source_doc.customer_address)
+
+	if currency:
+		target_doc.currency = currency
+
+	update_taxes(
+		target_doc,
+		party=target_doc.supplier,
+		party_type="Supplier",
+		company=target_doc.company,
+		doctype=target_doc.doctype,
+		party_address=target_doc.supplier_address,
+		company_address=target_doc.shipping_address,
+	)
+
+
+def _apply_sales_party_details(target_doc, source_doc, details):
+	currency = frappe.db.get_value("Customer", details.get("party"), "default_currency")
+	target_doc.company = details.get("company")
+	target_doc.customer = details.get("party")
+	target_doc.selling_price_list = source_doc.buying_price_list
+
+	if source_doc.supplier_address and _get_linked_address(
+		source_doc.supplier_address, "Company", details.get("company")
+	):
+		update_address(target_doc, "company_address", "company_address_display", source_doc.supplier_address)
+	if source_doc.shipping_address and _get_linked_address(
+		source_doc.shipping_address, "Customer", details.get("party")
+	):
+		update_address(target_doc, "shipping_address_name", "shipping_address", source_doc.shipping_address)
+	if source_doc.shipping_address and _get_linked_address(
+		source_doc.shipping_address, "Customer", details.get("party")
+	):
+		update_address(target_doc, "customer_address", "address_display", source_doc.shipping_address)
+
+	if currency:
+		target_doc.currency = currency
+
+	update_taxes(
+		target_doc,
+		party=target_doc.customer,
+		party_type="Customer",
+		company=target_doc.company,
+		doctype=target_doc.doctype,
+		party_address=target_doc.customer_address,
+		company_address=target_doc.company_address,
+		shipping_address_name=target_doc.shipping_address_name,
+	)
+
+
 @frappe.whitelist()
 def get_received_items(reference_name: str, doctype: str, reference_fieldname: str):
 	reference_field = "inter_company_invoice_reference"

erpnext/accounts/doctype/sales_invoice/sales_invoice.json

@@ -1747,6 +1747,7 @@
    "width": "50%"
   },
   {
+   "depends_on": "eval:doc.sales_partner",
    "fetch_from": "sales_partner.commission_rate",
    "fetch_if_empty": 1,
    "fieldname": "commission_rate",
@@ -1754,16 +1755,19 @@
    "hide_days": 1,
    "hide_seconds": 1,
    "label": "Commission Rate (%)",
+   "no_copy": 1,
    "oldfieldname": "commission_rate",
    "oldfieldtype": "Currency",
    "print_hide": 1
   },
   {
+   "depends_on": "eval:doc.sales_partner",
    "fieldname": "total_commission",
    "fieldtype": "Currency",
    "hide_days": 1,
    "hide_seconds": 1,
    "label": "Total Commission",
+   "no_copy": 1,
    "oldfieldname": "total_commission",
    "oldfieldtype": "Currency",
    "options": "Company:company:default_currency",
@@ -1970,9 +1974,11 @@
    "read_only": 1
   },
   {
+   "depends_on": "eval:doc.sales_partner",
    "fieldname": "amount_eligible_for_commission",
    "fieldtype": "Currency",
    "label": "Amount Eligible for Commission",
+   "no_copy": 1,
    "options": "Company:company:default_currency",
    "read_only": 1
   },
@@ -2354,7 +2360,7 @@
    "link_fieldname": "consolidated_invoice"
   }
  ],
- "modified": "2026-05-28 12:15:12.486443",
+ "modified": "2026-06-21 12:46:13.250145",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Sales Invoice",

erpnext/accounts/doctype/sales_invoice/services/fixed_assets.py

@@ -25,30 +25,35 @@ class FixedAssetService:
 		if doc.doctype != "Sales Invoice":
 			return
 
-		for d in doc.get("items"):
-			if not d.is_fixed_asset:
-				continue
+		for item in doc.get("items"):
+			if item.is_fixed_asset:
+				self._validate_fixed_asset_item(item)
 
-			if d.asset:
-				if not doc.is_return:
-					asset_status = frappe.db.get_value("Asset", d.asset, "status")
-					if doc.update_stock:
-						frappe.throw(_("'Update Stock' cannot be checked for fixed asset sale"))
-					elif asset_status in ("Scrapped", "Cancelled", "Capitalized"):
-						frappe.throw(
-							_("Row #{0}: Asset {1} cannot be sold, it is already {2}").format(
-								d.idx, d.asset, asset_status
-							)
-						)
-					elif asset_status == "Sold" and not doc.is_return:
-						frappe.throw(_("Row #{0}: Asset {1} is already sold").format(d.idx, d.asset))
-				elif not doc.return_against:
-					frappe.throw(_("Row #{0}: Return Against is required for returning asset").format(d.idx))
-			else:
-				frappe.throw(
-					_("Row #{0}: You must select an Asset for Item {1}.").format(d.idx, d.item_code),
-					title=_("Missing Asset"),
+	def _validate_fixed_asset_item(self, item) -> None:
+		doc = self.doc
+		if not item.asset:
+			frappe.throw(
+				_("Row #{0}: You must select an Asset for Item {1}.").format(item.idx, item.item_code),
+				title=_("Missing Asset"),
+			)
+
+		if doc.is_return:
+			if not doc.return_against:
+				frappe.throw(_("Row #{0}: Return Against is required for returning asset").format(item.idx))
+			return
+
+		if doc.update_stock:
+			frappe.throw(_("'Update Stock' cannot be checked for fixed asset sale"))
+
+		asset_status = frappe.db.get_value("Asset", item.asset, "status")
+		if asset_status in ("Scrapped", "Cancelled", "Capitalized"):
+			frappe.throw(
+				_("Row #{0}: Asset {1} cannot be sold, it is already {2}").format(
+					item.idx, item.asset, asset_status
 				)
+			)
+		if asset_status == "Sold":
+			frappe.throw(_("Row #{0}: Asset {1} is already sold").format(item.idx, item.asset))
 
 	def set_income_account_for_fixed_assets(self) -> None:
 		for item in self.doc.items:

erpnext/accounts/doctype/sales_invoice/services/gl_composer.py

@@ -93,54 +93,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		if enable_discount_accounting:
 			for item in doc.get("items"):
 				if item.get("discount_amount") and item.get("discount_account"):
-					discount_amount = item.discount_amount * item.qty
-					income_account = (
-						item.income_account
-						if (not item.enable_deferred_revenue or doc.is_return)
-						else item.deferred_revenue_account
-					)
-
-					account_currency = get_account_currency(item.discount_account)
-					gl_entries.append(
-						doc.get_gl_dict(
-							{
-								"account": item.discount_account,
-								"against": doc.customer,
-								"debit": flt(
-									discount_amount * doc.get("conversion_rate"),
-									item.precision("discount_amount"),
-								),
-								"debit_in_transaction_currency": flt(
-									discount_amount, item.precision("discount_amount")
-								),
-								"cost_center": item.cost_center,
-								"project": item.project,
-							},
-							account_currency,
-							item=item,
-						)
-					)
-
-					account_currency = get_account_currency(income_account)
-					gl_entries.append(
-						doc.get_gl_dict(
-							{
-								"account": income_account,
-								"against": doc.customer,
-								"credit": flt(
-									discount_amount * doc.get("conversion_rate"),
-									item.precision("discount_amount"),
-								),
-								"credit_in_transaction_currency": flt(
-									discount_amount, item.precision("discount_amount")
-								),
-								"cost_center": item.cost_center,
-								"project": item.project or doc.project,
-							},
-							account_currency,
-							item=item,
-						)
-					)
+					self._append_item_discount_gl_entries(item, gl_entries)
 
 		if (
 			(enable_discount_accounting or doc.get("is_cash_or_non_trade_discount"))
@@ -159,81 +112,143 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				)
 			)
 
+	def _append_item_discount_gl_entries(self, item, gl_entries) -> None:
+		doc = self.doc
+		discount_amount = item.discount_amount * item.qty
+		income_account = (
+			item.income_account
+			if (not item.enable_deferred_revenue or doc.is_return)
+			else item.deferred_revenue_account
+		)
+
+		account_currency = get_account_currency(item.discount_account)
+		gl_entries.append(
+			doc.get_gl_dict(
+				{
+					"account": item.discount_account,
+					"against": doc.customer,
+					"debit": flt(
+						discount_amount * doc.get("conversion_rate"),
+						item.precision("discount_amount"),
+					),
+					"debit_in_transaction_currency": flt(discount_amount, item.precision("discount_amount")),
+					"cost_center": item.cost_center,
+					"project": item.project,
+				},
+				account_currency,
+				item=item,
+			)
+		)
+
+		account_currency = get_account_currency(income_account)
+		gl_entries.append(
+			doc.get_gl_dict(
+				{
+					"account": income_account,
+					"against": doc.customer,
+					"credit": flt(
+						discount_amount * doc.get("conversion_rate"),
+						item.precision("discount_amount"),
+					),
+					"credit_in_transaction_currency": flt(discount_amount, item.precision("discount_amount")),
+					"cost_center": item.cost_center,
+					"project": item.project or doc.project,
+				},
+				account_currency,
+				item=item,
+			)
+		)
+
 	def stock_delivered_but_not_billed_gl_entries(self, gl_entries):
 		doc = self.doc
 		if doc.update_stock or not cint(erpnext.is_perpetual_inventory_enabled(doc.company)):
 			return
 
 		for item in doc.get("items"):
-			if not item.delivery_note and not item.dn_detail:
-				continue
+			booking = self._get_sdbnb_booking_for_item(item)
+			if booking:
+				self._append_sdbnb_gl_entries(item, booking, gl_entries)
 
-			if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
-				continue
+	def _get_sdbnb_booking_for_item(self, item) -> dict | None:
+		"""SDBNB account and valuation to reverse for a billed-from-delivery-note item, if any."""
+		if not item.delivery_note and not item.dn_detail:
+			return None
 
-			dn_expense_account = frappe.get_cached_value(
-				"Delivery Note Item", item.dn_detail, "expense_account"
-			)
-			if (
-				not dn_expense_account
-				or frappe.get_cached_value("Account", dn_expense_account, "account_type")
-				!= "Stock Delivered But Not Billed"
-				or not item.expense_account
-				or dn_expense_account == item.expense_account
-			):
-				continue
+		if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
+			return None
 
-			delivery_note = item.delivery_note or frappe.get_cached_value(
-				"Delivery Note Item", item.dn_detail, "parent"
-			)
-			if not delivery_note:
-				continue
+		dn_expense_account = frappe.get_cached_value("Delivery Note Item", item.dn_detail, "expense_account")
+		if not self._is_sdbnb_reversal(dn_expense_account, item):
+			return None
 
-			item_g = frappe.get_cached_value(
-				"Stock Ledger Entry",
+		delivery_note = item.delivery_note or frappe.get_cached_value(
+			"Delivery Note Item", item.dn_detail, "parent"
+		)
+		if not delivery_note:
+			return None
+
+		item_g = frappe.get_cached_value(
+			"Stock Ledger Entry",
+			{
+				"voucher_no": delivery_note,
+				"voucher_detail_no": item.dn_detail,
+				"item_code": item.item_code,
+				"is_cancelled": 0,
+			},
+			["stock_value_difference", "actual_qty"],
+			as_dict=True,
+		)
+		if not item_g or not flt(item_g.actual_qty):
+			return None
+
+		valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
+		return {
+			"dn_expense_account": dn_expense_account,
+			"valuation_amount": valuation_rate * item.stock_qty,
+		}
+
+	def _is_sdbnb_reversal(self, dn_expense_account, item) -> bool:
+		"""True when the DN booked to an SDBNB account distinct from the item's expense account."""
+		return bool(
+			dn_expense_account
+			and frappe.get_cached_value("Account", dn_expense_account, "account_type")
+			== "Stock Delivered But Not Billed"
+			and item.expense_account
+			and dn_expense_account != item.expense_account
+		)
+
+	def _append_sdbnb_gl_entries(self, item, booking, gl_entries) -> None:
+		dn_expense_account = booking["dn_expense_account"]
+		valuation_amount = booking["valuation_amount"]
+		dn_account_currency = get_account_currency(dn_expense_account)
+		item_account_currency = get_account_currency(item.expense_account)
+
+		gl_entries.append(
+			self.get_gl_dict(
 				{
-					"voucher_no": delivery_note,
-					"voucher_detail_no": item.dn_detail,
-					"item_code": item.item_code,
-					"is_cancelled": 0,
+					"account": dn_expense_account,
+					"against": item.expense_account,
+					"credit": flt(valuation_amount),
+					"credit_in_account_currency": flt(valuation_amount),
+					"cost_center": item.cost_center,
 				},
-				["stock_value_difference", "actual_qty"],
-				as_dict=True,
+				dn_account_currency,
+				item=item,
 			)
-
-			if not item_g or not flt(item_g.actual_qty):
-				continue
-			valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
-			valuation_amount = valuation_rate * item.stock_qty
-			dn_account_currency = get_account_currency(dn_expense_account)
-			item_account_currency = get_account_currency(item.expense_account)
-
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": dn_expense_account,
-						"against": item.expense_account,
-						"credit": flt(valuation_amount),
-						"credit_in_account_currency": flt(valuation_amount),
-						"cost_center": item.cost_center,
-					},
-					dn_account_currency,
-					item=item,
-				)
-			)
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": item.expense_account,
-						"against": dn_expense_account,
-						"debit": flt(valuation_amount),
-						"debit_in_account_currency": flt(valuation_amount),
-						"cost_center": item.cost_center,
-					},
-					item_account_currency,
-					item=item,
-				)
+		)
+		gl_entries.append(
+			self.get_gl_dict(
+				{
+					"account": item.expense_account,
+					"against": dn_expense_account,
+					"debit": flt(valuation_amount),
+					"debit_in_account_currency": flt(valuation_amount),
+					"cost_center": item.cost_center,
+				},
+				item_account_currency,
+				item=item,
 			)
+		)
 
 	def make_customer_gl_entry(self, gl_entries):
 		doc = self.doc
@@ -250,10 +265,6 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		)
 
 		if grand_total and not doc.is_internal_transfer():
-			against_voucher = doc.name
-			if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
-				against_voucher = doc.return_against
-
 			# Did not use base_grand_total to book rounding loss gle
 			gl_entries.append(
 				self.get_gl_dict(
@@ -264,11 +275,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 						"due_date": doc.due_date,
 						"against": doc.against_income_account,
 						"debit": base_grand_total,
-						"debit_in_account_currency": base_grand_total
-						if doc.party_account_currency == doc.company_currency
-						else grand_total,
+						"debit_in_account_currency": self._get_amount_in_account_currency(
+							doc.party_account_currency, base_grand_total, grand_total
+						),
 						"debit_in_transaction_currency": grand_total,
-						"against_voucher": against_voucher,
+						"against_voucher": self._resolve_against_voucher(),
 						"against_voucher_type": doc.doctype,
 						"cost_center": doc.cost_center,
 						"project": doc.project,
@@ -296,10 +307,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 							"account": tax.account_head,
 							"against": doc.customer,
 							"credit": flt(base_amount, tax.precision("tax_amount_after_discount_amount")),
-							"credit_in_account_currency": (
-								flt(base_amount, tax.precision("base_tax_amount_after_discount_amount"))
-								if account_currency == doc.company_currency
-								else flt(amount, tax.precision("tax_amount_after_discount_amount"))
+							"credit_in_account_currency": self._get_amount_in_account_currency(
+								account_currency,
+								flt(base_amount, tax.precision("base_tax_amount_after_discount_amount")),
+								flt(amount, tax.precision("tax_amount_after_discount_amount")),
 							),
 							"credit_in_transaction_currency": flt(
 								amount, tax.precision("tax_amount_after_discount_amount")
@@ -341,53 +352,57 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		)
 
 		for item in doc.get("items"):
-			if (
+			if not (
 				flt(item.base_net_amount, item.precision("base_net_amount"))
 				or item.is_fixed_asset
 				or enable_discount_accounting
 			):
-				# Do not book income for transfer within same company
-				if doc.is_internal_transfer():
-					continue
+				continue
 
-				if item.is_fixed_asset and item.asset:
-					self.get_gl_entries_for_fixed_asset(item, gl_entries)
-				else:
-					income_account = (
-						item.income_account
-						if (not item.enable_deferred_revenue or doc.is_return)
-						else item.deferred_revenue_account
-					)
+			# Do not book income for transfer within same company
+			if doc.is_internal_transfer():
+				continue
 
-					amount, base_amount = tax_service.get_amount_and_base_amount(
-						item, enable_discount_accounting
-					)
-
-					account_currency = get_account_currency(income_account)
-					gl_entries.append(
-						self.get_gl_dict(
-							{
-								"account": income_account,
-								"against": doc.customer,
-								"credit": flt(base_amount, item.precision("base_net_amount")),
-								"credit_in_account_currency": (
-									flt(base_amount, item.precision("base_net_amount"))
-									if account_currency == doc.company_currency
-									else flt(amount, item.precision("net_amount"))
-								),
-								"credit_in_transaction_currency": flt(amount, item.precision("net_amount")),
-								"cost_center": item.cost_center,
-								"project": item.project or doc.project,
-							},
-							account_currency,
-							item=item,
-						)
-					)
+			if item.is_fixed_asset and item.asset:
+				self.get_gl_entries_for_fixed_asset(item, gl_entries)
+			else:
+				self._append_item_income_gl_entry(item, gl_entries, tax_service, enable_discount_accounting)
 
 		# expense account gl entries
 		if cint(doc.update_stock) and erpnext.is_perpetual_inventory_enabled(doc.company):
 			gl_entries += super(SalesInvoice, doc).get_gl_entries()
 
+	def _append_item_income_gl_entry(self, item, gl_entries, tax_service, enable_discount_accounting) -> None:
+		doc = self.doc
+		income_account = (
+			item.income_account
+			if (not item.enable_deferred_revenue or doc.is_return)
+			else item.deferred_revenue_account
+		)
+
+		amount, base_amount = tax_service.get_amount_and_base_amount(item, enable_discount_accounting)
+
+		account_currency = get_account_currency(income_account)
+		gl_entries.append(
+			self.get_gl_dict(
+				{
+					"account": income_account,
+					"against": doc.customer,
+					"credit": flt(base_amount, item.precision("base_net_amount")),
+					"credit_in_account_currency": self._get_amount_in_account_currency(
+						account_currency,
+						flt(base_amount, item.precision("base_net_amount")),
+						flt(amount, item.precision("net_amount")),
+					),
+					"credit_in_transaction_currency": flt(amount, item.precision("net_amount")),
+					"cost_center": item.cost_center,
+					"project": item.project or doc.project,
+				},
+				account_currency,
+				item=item,
+			)
+		)
+
 	def get_gl_entries_for_fixed_asset(self, item, gl_entries):
 		doc = self.doc
 		asset = frappe.get_cached_doc("Asset", item.asset)
@@ -461,10 +476,6 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				if skip_change_gl_entries and payment_mode.account == doc.account_for_change_amount:
 					payment_mode.base_amount -= flt(doc.change_amount)
 
-				against_voucher = doc.name
-				if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
-					against_voucher = doc.return_against
-
 				if payment_mode.base_amount:
 					# POS, make payment entries
 					gl_entries.append(
@@ -475,11 +486,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 								"party": doc.customer,
 								"against": payment_mode.account,
 								"credit": payment_mode.base_amount,
-								"credit_in_account_currency": payment_mode.base_amount
-								if doc.party_account_currency == doc.company_currency
-								else payment_mode.amount,
+								"credit_in_account_currency": self._get_amount_in_account_currency(
+									doc.party_account_currency, payment_mode.base_amount, payment_mode.amount
+								),
 								"credit_in_transaction_currency": payment_mode.amount,
-								"against_voucher": against_voucher,
+								"against_voucher": self._resolve_against_voucher(),
 								"against_voucher_type": doc.doctype,
 								"cost_center": doc.cost_center,
 							},
@@ -495,9 +506,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 								"account": payment_mode.account,
 								"against": doc.customer,
 								"debit": payment_mode.base_amount,
-								"debit_in_account_currency": payment_mode.base_amount
-								if payment_mode_account_currency == doc.company_currency
-								else payment_mode.amount,
+								"debit_in_account_currency": self._get_amount_in_account_currency(
+									payment_mode_account_currency,
+									payment_mode.base_amount,
+									payment_mode.amount,
+								),
 								"debit_in_transaction_currency": payment_mode.amount,
 								"cost_center": doc.cost_center,
 							},
@@ -525,9 +538,9 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 					"party": doc.customer,
 					"against": doc.account_for_change_amount,
 					"debit": flt(doc.base_change_amount),
-					"debit_in_account_currency": flt(doc.base_change_amount)
-					if doc.party_account_currency == doc.company_currency
-					else flt(doc.change_amount),
+					"debit_in_account_currency": self._get_amount_in_account_currency(
+						doc.party_account_currency, flt(doc.base_change_amount), flt(doc.change_amount)
+					),
 					"debit_in_transaction_currency": flt(doc.change_amount),
 					"against_voucher": doc.return_against
 					if cint(doc.is_return) and doc.return_against
@@ -570,10 +583,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 						"party": doc.customer,
 						"against": doc.write_off_account,
 						"credit": flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
-						"credit_in_account_currency": (
-							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount"))
-							if doc.party_account_currency == doc.company_currency
-							else flt(doc.write_off_amount, doc.precision("write_off_amount"))
+						"credit_in_account_currency": self._get_amount_in_account_currency(
+							doc.party_account_currency,
+							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
+							flt(doc.write_off_amount, doc.precision("write_off_amount")),
 						),
 						"credit_in_transaction_currency": flt(
 							doc.write_off_amount, doc.precision("write_off_amount")
@@ -593,10 +606,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 						"account": doc.write_off_account,
 						"against": doc.customer,
 						"debit": flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
-						"debit_in_account_currency": (
-							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount"))
-							if write_off_account_currency == doc.company_currency
-							else flt(doc.write_off_amount, doc.precision("write_off_amount"))
+						"debit_in_account_currency": self._get_amount_in_account_currency(
+							write_off_account_currency,
+							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
+							flt(doc.write_off_amount, doc.precision("write_off_amount")),
 						),
 						"debit_in_transaction_currency": flt(
 							doc.write_off_amount, doc.precision("write_off_amount")
@@ -659,3 +672,14 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 					item=doc,
 				)
 			)
+
+	def _get_amount_in_account_currency(self, account_currency, base_amount, transaction_amount):
+		"""Base amount when the account is in company currency, else the transaction amount."""
+		return base_amount if account_currency == self.doc.company_currency else transaction_amount
+
+	def _resolve_against_voucher(self) -> str:
+		"""Settle against the original invoice for returns not kept on their own outstanding."""
+		doc = self.doc
+		if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
+			return doc.return_against
+		return doc.name

erpnext/accounts/doctype/sales_invoice/services/inter_company.py

@@ -13,36 +13,54 @@ def validate_inter_company_party(
 	if not party:
 		return
 
-	if doctype in ["Sales Invoice", "Sales Order"]:
-		partytype, ref_partytype, internal = "Customer", "Supplier", "is_internal_customer"
-		ref_doc = "Purchase Invoice" if doctype == "Sales Invoice" else "Purchase Order"
-	else:
-		partytype, ref_partytype, internal = "Supplier", "Customer", "is_internal_supplier"
-		ref_doc = "Sales Invoice" if doctype == "Purchase Invoice" else "Sales Order"
+	config = _get_inter_company_party_config(doctype)
 
 	if inter_company_reference:
-		doc = frappe.get_doc(ref_doc, inter_company_reference)
-		ref_party = doc.supplier if doctype in ["Sales Invoice", "Sales Order"] else doc.customer
-		if frappe.db.get_value(partytype, {"represents_company": doc.company}, "name") != party:
-			frappe.throw(_("Invalid {0} for Inter Company Transaction.").format(_(partytype)))
-		if frappe.get_cached_value(ref_partytype, ref_party, "represents_company") != company:
-			frappe.throw(_("Invalid Company for Inter Company Transaction."))
+		_validate_against_reference(config, party, company, inter_company_reference)
+	elif frappe.db.get_value(config.partytype, {"name": party, config.internal: 1}, "name") == party:
+		_validate_internal_party_company(config.partytype, party, company)
 
-	elif frappe.db.get_value(partytype, {"name": party, internal: 1}, "name") == party:
-		companies = [
-			d.company
-			for d in frappe.get_all(
-				"Allowed To Transact With",
-				fields=["company"],
-				filters={"parenttype": partytype, "parent": party},
-			)
-		]
-		if company not in companies:
-			frappe.throw(
-				_(
-					"{0} not allowed to transact with {1}. Please change the Company or add the Company in the 'Allowed To Transact With'-Section in the Customer record."
-				).format(_(partytype), company)
-			)
+
+def _get_inter_company_party_config(doctype: str) -> "frappe._dict":
+	if doctype in ["Sales Invoice", "Sales Order"]:
+		return frappe._dict(
+			partytype="Customer",
+			ref_partytype="Supplier",
+			internal="is_internal_customer",
+			ref_doc="Purchase Invoice" if doctype == "Sales Invoice" else "Purchase Order",
+		)
+	return frappe._dict(
+		partytype="Supplier",
+		ref_partytype="Customer",
+		internal="is_internal_supplier",
+		ref_doc="Sales Invoice" if doctype == "Purchase Invoice" else "Sales Order",
+	)
+
+
+def _validate_against_reference(config, party: str, company: str, inter_company_reference: str) -> None:
+	doc = frappe.get_doc(config.ref_doc, inter_company_reference)
+	ref_party = doc.supplier if config.partytype == "Customer" else doc.customer
+	if frappe.db.get_value(config.partytype, {"represents_company": doc.company}, "name") != party:
+		frappe.throw(_("Invalid {0} for Inter Company Transaction.").format(_(config.partytype)))
+	if frappe.get_cached_value(config.ref_partytype, ref_party, "represents_company") != company:
+		frappe.throw(_("Invalid Company for Inter Company Transaction."))
+
+
+def _validate_internal_party_company(partytype: str, party: str, company: str) -> None:
+	companies = [
+		d.company
+		for d in frappe.get_all(
+			"Allowed To Transact With",
+			fields=["company"],
+			filters={"parenttype": partytype, "parent": party},
+		)
+	]
+	if company not in companies:
+		frappe.throw(
+			_(
+				"{0} not allowed to transact with {1}. Please change the Company or add the Company in the 'Allowed To Transact With'-Section in the Customer record."
+			).format(_(partytype), company)
+		)
 
 
 def update_linked_doc(doctype: str, name: str, inter_company_reference: str | None) -> None:

erpnext/accounts/doctype/sales_invoice/services/pos.py

@@ -4,7 +4,7 @@
 """POS helpers for Sales Invoice."""
 
 import frappe
-from frappe import _, msgprint
+from frappe import _
 from frappe.utils import cint, flt, get_link_to_form
 
 
@@ -13,106 +13,140 @@ class PartialPaymentValidationError(frappe.ValidationError):
 
 
 class POSService:
-	def __init__(self, doc):
+	def __init__(self, doc) -> None:
 		self.doc = doc
 
-	def set_pos_fields(self, for_validate: bool = False) -> frappe.Document | None:
-		"""Populate POS-profile fields on the invoice; return the profile or None."""
+	def set_pos_fields(self, for_validate: bool = False) -> frappe.Document | dict | None:
+		"""Populate POS-profile fields on the invoice; return the profile, {} or None."""
 		doc = self.doc
 		if cint(doc.is_pos) != 1:
 			return None
 
+		self._set_default_change_amount_account()
+
+		if not self._ensure_pos_profile():
+			return None
+
+		pos = frappe.get_doc("POS Profile", doc.pos_profile) if doc.pos_profile else {}
+		if pos:
+			self._apply_pos_profile(pos, for_validate)
+
+		return pos
+
+	def _set_default_change_amount_account(self) -> None:
+		doc = self.doc
 		if not doc.account_for_change_amount:
 			doc.account_for_change_amount = frappe.get_cached_value(
 				"Company", doc.company, "default_cash_account"
 			)
 
-		from erpnext.stock.get_item_details import (
-			ItemDetailsCtx,
-			get_pos_profile,
-			get_pos_profile_item_details_,
-		)
+	def _ensure_pos_profile(self) -> bool:
+		"""Auto-pick a POS Profile for the company; return False if none could be found."""
+		doc = self.doc
+		if doc.pos_profile or doc.flags.ignore_pos_profile:
+			return True
 
-		if not doc.pos_profile and not doc.flags.ignore_pos_profile:
-			pos_profile = get_pos_profile(doc.company) or {}
-			if not pos_profile:
-				return None
-			doc.pos_profile = pos_profile.get("name")
+		from erpnext.stock.get_item_details import get_pos_profile
 
-		pos = {}
-		if doc.pos_profile:
-			pos = frappe.get_doc("POS Profile", doc.pos_profile)
+		pos_profile = get_pos_profile(doc.company) or {}
+		if not pos_profile:
+			return False
 
-		if pos:
-			if not for_validate:
-				update_multi_mode_option(doc, pos)
-				doc.tax_category = pos.get("tax_category")
+		doc.pos_profile = pos_profile.get("name")
+		return True
 
-			if not for_validate and not doc.customer:
-				doc.customer = pos.customer
+	def _apply_pos_profile(self, pos, for_validate: bool) -> None:
+		doc = self.doc
+		if not for_validate:
+			self._apply_editable_pos_defaults(pos)
 
-			if not for_validate:
-				doc.ignore_pricing_rule = pos.ignore_pricing_rule
+		if pos.get("account_for_change_amount"):
+			doc.account_for_change_amount = pos.get("account_for_change_amount")
 
-			if pos.get("account_for_change_amount"):
-				doc.account_for_change_amount = pos.get("account_for_change_amount")
+		self._copy_pos_profile_fields(pos, for_validate)
 
-			for fieldname in (
-				"currency",
-				"letter_head",
-				"tc_name",
-				"company",
-				"select_print_heading",
-				"write_off_account",
-				"taxes_and_charges",
-				"write_off_cost_center",
-				"apply_discount_on",
-				"cost_center",
-			):
-				if (not for_validate) or (for_validate and not doc.get(fieldname)):
-					doc.set(fieldname, pos.get(fieldname))
+		if pos.get("company_address"):
+			doc.company_address = pos.get("company_address")
 
-			if pos.get("company_address"):
-				doc.company_address = pos.get("company_address")
+		self._set_selling_price_list(pos)
 
-			if doc.customer:
-				customer_price_list, customer_group = frappe.get_value(
-					"Customer", doc.customer, ["default_price_list", "customer_group"]
-				)
-				customer_group_price_list = frappe.get_value(
-					"Customer Group", customer_group, "default_price_list"
-				)
-				selling_price_list = (
-					customer_price_list or customer_group_price_list or pos.get("selling_price_list")
-				)
-			else:
-				selling_price_list = pos.get("selling_price_list")
+		if not for_validate:
+			self._set_update_stock_from_profile(pos)
 
-			if selling_price_list:
-				doc.set("selling_price_list", selling_price_list)
+		self._apply_pos_item_defaults(pos, for_validate)
+		self._set_terms_and_taxes(pos)
 
-			if not for_validate:
-				dn_flag = any(d.get("dn_detail") for d in doc.get("items"))
-				doc.update_stock = 0 if dn_flag else cint(pos.get("update_stock"))
+	def _apply_editable_pos_defaults(self, pos) -> None:
+		"""Profile defaults the user may override; only applied outside validation."""
+		doc = self.doc
+		update_multi_mode_option(doc, pos)
+		doc.tax_category = pos.get("tax_category")
+		if not doc.customer:
+			doc.customer = pos.customer
+		doc.ignore_pricing_rule = pos.ignore_pricing_rule
 
-			for item in doc.get("items"):
-				if item.get("item_code"):
-					profile_details = get_pos_profile_item_details_(
-						ItemDetailsCtx(item.as_dict()), pos, pos, update_data=True
-					)
-					for fname, val in profile_details.items():
-						if (not for_validate) or (for_validate and not item.get(fname)):
-							item.set(fname, val)
+	def _copy_pos_profile_fields(self, pos, for_validate: bool) -> None:
+		doc = self.doc
+		for fieldname in (
+			"currency",
+			"letter_head",
+			"tc_name",
+			"company",
+			"select_print_heading",
+			"write_off_account",
+			"taxes_and_charges",
+			"write_off_cost_center",
+			"apply_discount_on",
+			"cost_center",
+		):
+			if (not for_validate) or (for_validate and not doc.get(fieldname)):
+				doc.set(fieldname, pos.get(fieldname))
 
-			if doc.tc_name and not doc.terms:
-				doc.terms = frappe.db.get_value("Terms and Conditions", doc.tc_name, "terms")
+	def _set_selling_price_list(self, pos) -> None:
+		doc = self.doc
+		if doc.customer:
+			customer_price_list, customer_group = frappe.get_value(
+				"Customer", doc.customer, ["default_price_list", "customer_group"]
+			)
+			customer_group_price_list = frappe.get_value(
+				"Customer Group", customer_group, "default_price_list"
+			)
+			selling_price_list = (
+				customer_price_list or customer_group_price_list or pos.get("selling_price_list")
+			)
+		else:
+			selling_price_list = pos.get("selling_price_list")
 
-			if doc.taxes_and_charges and not len(doc.get("taxes")):
-				from erpnext.accounts.services.taxes import TaxService
+		if selling_price_list:
+			doc.set("selling_price_list", selling_price_list)
 
-				TaxService(doc).set_taxes()
+	def _set_update_stock_from_profile(self, pos) -> None:
+		doc = self.doc
+		dn_flag = any(d.get("dn_detail") for d in doc.get("items"))
+		doc.update_stock = 0 if dn_flag else cint(pos.get("update_stock"))
 
-		return pos
+	def _apply_pos_item_defaults(self, pos, for_validate: bool) -> None:
+		from erpnext.stock.get_item_details import ItemDetailsCtx, get_pos_profile_item_details_
+
+		for item in self.doc.get("items"):
+			if not item.get("item_code"):
+				continue
+			profile_details = get_pos_profile_item_details_(
+				ItemDetailsCtx(item.as_dict()), pos, pos, update_data=True
+			)
+			for fname, val in profile_details.items():
+				if (not for_validate) or (for_validate and not item.get(fname)):
+					item.set(fname, val)
+
+	def _set_terms_and_taxes(self, pos) -> None:
+		doc = self.doc
+		if doc.tc_name and not doc.terms:
+			doc.terms = frappe.db.get_value("Terms and Conditions", doc.tc_name, "terms")
+
+		if doc.taxes_and_charges and not len(doc.get("taxes")):
+			from erpnext.accounts.services.taxes import TaxService
+
+			TaxService(doc).set_taxes()
 
 	def update_paid_amount(self) -> None:
 		doc = self.doc
@@ -144,6 +178,7 @@ class POSService:
 			doc.paid_amount = 0
 
 	def validate_pos_return(self) -> None:
+		"""Ensure POS return payments are not less than the (negative) invoice total."""
 		doc = self.doc
 		if doc.is_consolidated:
 			return
@@ -160,6 +195,7 @@ class POSService:
 			frappe.throw(_("At least one mode of payment is required for POS invoice."))
 
 	def validate_pos(self) -> None:
+		"""On a POS return, paid amount plus write-off cannot exceed the grand total."""
 		doc = self.doc
 		if doc.is_return:
 			invoice_total = doc.rounded_total or doc.grand_total
@@ -180,6 +216,7 @@ class POSService:
 		self.validate_pos_opening_entry()
 
 	def validate_full_payment(self) -> None:
+		"""Block partial payment on a submitted POS invoice unless the profile allows it."""
 		doc = self.doc
 		allow_partial_payment = frappe.db.get_value("POS Profile", doc.pos_profile, "allow_partial_payment")
 		invoice_total = flt(doc.rounded_total) or flt(doc.grand_total)
@@ -196,6 +233,7 @@ class POSService:
 			)
 
 	def validate_pos_opening_entry(self) -> None:
+		"""Require exactly one current, open POS Opening Entry for the profile."""
 		doc = self.doc
 		opening_entries = frappe.get_all(
 			"POS Opening Entry",
@@ -281,38 +319,6 @@ class POSService:
 			if entry.amount > 0:
 				frappe.throw(_("Row #{0} (Payment Table): Amount must be negative").format(entry.idx))
 
-	def get_warehouse(self) -> str | None:
-		doc = self.doc
-		POSProfile = frappe.qb.DocType("POS Profile")
-
-		user_query = (
-			frappe.qb.from_(POSProfile)
-			.select(POSProfile.name, POSProfile.warehouse)
-			.where(POSProfile.company == doc.company)
-			.where(
-				(POSProfile.user == frappe.session["user"])
-				| ((POSProfile.user.isnull() | (POSProfile.user == "")) & (frappe.session["user"] == ""))
-			)
-		)
-		user_pos_profile = user_query.run()
-		warehouse = user_pos_profile[0][1] if user_pos_profile else None
-
-		if not warehouse:
-			global_query = (
-				frappe.qb.from_(POSProfile)
-				.select(POSProfile.name, POSProfile.warehouse)
-				.where(POSProfile.company == doc.company)
-				.where(POSProfile.user.isnull() | (POSProfile.user == ""))
-			)
-			global_pos_profile = global_query.run()
-
-			if global_pos_profile:
-				warehouse = global_pos_profile[0][1]
-			elif not user_pos_profile:
-				msgprint(_("POS Profile required to make POS Entry"), raise_exception=True)
-
-		return warehouse
-
 
 def get_bank_cash_account(mode_of_payment: str, company: str) -> dict:
 	account = frappe.db.get_value(
@@ -369,61 +375,43 @@ def update_multi_mode_option(doc, pos_profile) -> None:
 
 
 def get_all_mode_of_payments(doc) -> list:
-	ModeOfPaymentAccount = frappe.qb.DocType("Mode of Payment Account")
-	ModeOfPayment = frappe.qb.DocType("Mode of Payment")
-
-	query = (
-		frappe.qb.from_(ModeOfPaymentAccount)
-		.join(ModeOfPayment)
-		.on(ModeOfPaymentAccount.parent == ModeOfPayment.name)
-		.select(
-			ModeOfPaymentAccount.default_account, ModeOfPaymentAccount.parent, ModeOfPayment.type.as_("type")
-		)
-		.where(ModeOfPaymentAccount.company == doc.company)
-		.where(ModeOfPayment.enabled == 1)
-	)
-
-	return query.run(as_dict=1)
+	"""All enabled modes of payment with their default accounts for the doc's company."""
+	query, mopa, mop = _enabled_mode_of_payment_query(doc.company)
+	return query.select(mopa.default_account, mopa.parent, mop.type.as_("type")).run(as_dict=1)
 
 
 def get_mode_of_payments_info(mode_of_payments: list, company: str) -> dict:
-	ModeOfPaymentAccount = frappe.qb.DocType("Mode of Payment Account")
-	ModeOfPayment = frappe.qb.DocType("Mode of Payment")
-
-	query = (
-		frappe.qb.from_(ModeOfPaymentAccount)
-		.join(ModeOfPayment)
-		.on(ModeOfPaymentAccount.parent == ModeOfPayment.name)
-		.select(
-			ModeOfPaymentAccount.default_account,
-			ModeOfPaymentAccount.parent.as_("mop"),
-			ModeOfPayment.type.as_("type"),
-		)
-		.where(ModeOfPaymentAccount.company == company)
-		.where(ModeOfPayment.enabled == 1)
-		.where(ModeOfPayment.name.isin(mode_of_payments))
-		.groupby(ModeOfPayment.name)
+	"""Map each of the named modes of payment to its account info for the company."""
+	query, mopa, mop = _enabled_mode_of_payment_query(company)
+	data = (
+		query.select(mopa.default_account, mopa.parent.as_("mop"), mop.type.as_("type"))
+		.where(mop.name.isin(mode_of_payments))
+		# group by all selected columns so postgres accepts it (one row per mode of payment)
+		.groupby(mopa.default_account, mopa.parent, mop.type)
+		.run(as_dict=1)
 	)
-
-	data = query.run(as_dict=1)
-
 	return {row.get("mop"): row for row in data}
 
 
 def get_mode_of_payment_info(mode_of_payment: str, company: str) -> list:
-	ModeOfPaymentAccount = frappe.qb.DocType("Mode of Payment Account")
-	ModeOfPayment = frappe.qb.DocType("Mode of Payment")
-
-	query = (
-		frappe.qb.from_(ModeOfPayment)
-		.join(ModeOfPaymentAccount)
-		.on(ModeOfPaymentAccount.parent == ModeOfPayment.name)
-		.select(
-			ModeOfPaymentAccount.default_account, ModeOfPaymentAccount.parent, ModeOfPayment.type.as_("type")
-		)
-		.where(ModeOfPaymentAccount.company == company)
-		.where(ModeOfPayment.enabled == 1)
-		.where(ModeOfPayment.name == mode_of_payment)
+	"""Account info for a single mode of payment in the company."""
+	query, mopa, mop = _enabled_mode_of_payment_query(company)
+	return (
+		query.select(mopa.default_account, mopa.parent, mop.type.as_("type"))
+		.where(mop.name == mode_of_payment)
+		.run(as_dict=1)
 	)
 
-	return query.run(as_dict=1)
+
+def _enabled_mode_of_payment_query(company: str):
+	"""Base query joining enabled modes of payment to their accounts for a company."""
+	mopa = frappe.qb.DocType("Mode of Payment Account")
+	mop = frappe.qb.DocType("Mode of Payment")
+	query = (
+		frappe.qb.from_(mopa)
+		.join(mop)
+		.on(mopa.parent == mop.name)
+		.where(mopa.company == company)
+		.where(mop.enabled == 1)
+	)
+	return query, mopa, mop

erpnext/accounts/doctype/sales_invoice/services/status.py

@@ -21,45 +21,52 @@ class StatusService:
 				doc.status = "Draft"
 			return
 
-		outstanding_amount = flt(doc.outstanding_amount, doc.precision("outstanding_amount"))
-		total = get_total_in_party_account_currency(doc)
-
 		if not status:
 			if doc.docstatus == 2:
 				status = "Cancelled"
 			elif doc.docstatus == 1:
-				if doc.is_internal_transfer():
-					doc.status = "Internal Transfer"
-				elif is_overdue(doc, total):
-					doc.status = "Overdue"
-				elif 0 < outstanding_amount < total:
-					doc.status = "Partly Paid"
-				elif outstanding_amount > 0 and getdate(doc.due_date) >= getdate():
-					doc.status = "Unpaid"
-				elif doc.is_return == 0 and frappe.db.get_value(
-					"Sales Invoice", {"is_return": 1, "return_against": doc.name, "docstatus": 1}
-				):
-					doc.status = "Credit Note Issued"
-				elif doc.is_return == 1:
-					doc.status = "Return"
-				elif outstanding_amount <= 0:
-					doc.status = "Paid"
-				else:
-					doc.status = "Submitted"
-
-				if (
-					doc.status in ("Unpaid", "Partly Paid", "Overdue")
-					and doc.is_discounted
-					and get_discounting_status(doc.name) == "Disbursed"
-				):
-					doc.status += " and Discounted"
-
+				doc.status = self._get_submitted_status()
 			else:
 				doc.status = "Draft"
 
 		if update:
 			doc.db_set("status", doc.status, update_modified=update_modified)
 
+	def _get_submitted_status(self) -> str:
+		"""Status of a submitted invoice, with the invoice-discounting suffix applied."""
+		doc = self.doc
+		outstanding_amount = flt(doc.outstanding_amount, doc.precision("outstanding_amount"))
+		total = get_total_in_party_account_currency(doc)
+
+		status = self._get_payment_status(outstanding_amount, total)
+		if (
+			status in ("Unpaid", "Partly Paid", "Overdue")
+			and doc.is_discounted
+			and get_discounting_status(doc.name) == "Disbursed"
+		):
+			status += " and Discounted"
+		return status
+
+	def _get_payment_status(self, outstanding_amount: float, total: float) -> str:
+		doc = self.doc
+		if doc.is_internal_transfer():
+			return "Internal Transfer"
+		if is_overdue(doc, total):
+			return "Overdue"
+		if 0 < outstanding_amount < total:
+			return "Partly Paid"
+		if outstanding_amount > 0 and getdate(doc.due_date) >= getdate():
+			return "Unpaid"
+		if doc.is_return == 0 and frappe.db.get_value(
+			"Sales Invoice", {"is_return": 1, "return_against": doc.name, "docstatus": 1}
+		):
+			return "Credit Note Issued"
+		if doc.is_return == 1:
+			return "Return"
+		if outstanding_amount <= 0:
+			return "Paid"
+		return "Submitted"
+
 	def set_indicator(self) -> None:
 		doc = self.doc
 		if doc.outstanding_amount < 0:

erpnext/accounts/doctype/sales_invoice/services/timesheet_billing.py

@@ -99,23 +99,24 @@ class TimesheetBillingService:
 		doc.total_billing_hours = sum(flt(ts.billing_hours) for ts in doc.timesheets)
 
 	def _update_time_sheet_detail(self, timesheet, args, sales_invoice: str | None) -> None:
-		doc = self.doc
 		for data in timesheet.time_logs:
-			if (
-				(doc.project and args.timesheet_detail == data.name)
-				or (not doc.project and not data.sales_invoice and args.timesheet_detail == data.name)
-				or (
-					not sales_invoice
-					and data.sales_invoice == doc.name
-					and args.timesheet_detail == data.name
-				)
-				or (
-					doc.is_return
-					and doc.return_against
-					and data.sales_invoice
-					and data.sales_invoice == doc.return_against
-					and not sales_invoice
-					and args.timesheet_detail == data.name
-				)
-			):
+			if args.timesheet_detail == data.name and self._should_set_sales_invoice(data, sales_invoice):
 				data.sales_invoice = sales_invoice
+
+	def _should_set_sales_invoice(self, time_log, sales_invoice: str | None) -> bool:
+		"""Whether this time log's sales-invoice link should be (re)set to sales_invoice."""
+		doc = self.doc
+		if doc.project:
+			return True
+		if not time_log.sales_invoice:
+			return True
+		if not sales_invoice and time_log.sales_invoice == doc.name:
+			# clearing the link on cancellation of this invoice
+			return True
+		# clearing the link on a return raised against the original invoice
+		return bool(
+			doc.is_return
+			and doc.return_against
+			and not sales_invoice
+			and time_log.sales_invoice == doc.return_against
+		)

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -20,6 +20,12 @@ from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import (
 	unlink_payment_on_cancel_of_invoice,
 )
 from erpnext.accounts.doctype.sales_invoice.mapper import make_inter_company_transaction
+from erpnext.accounts.doctype.sales_invoice.services.pos import (
+	POSService,
+	get_all_mode_of_payments,
+	get_mode_of_payment_info,
+	get_mode_of_payments_info,
+)
 from erpnext.accounts.utils import PaymentEntryUnlinkError
 from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
 from erpnext.assets.doctype.asset.test_asset import create_asset
@@ -739,12 +745,11 @@ class TestSalesInvoice(ERPNextTestSuite):
 		si.insert()
 		si.submit()
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -775,10 +780,10 @@ class TestSalesInvoice(ERPNextTestSuite):
 		# cancel
 		si.cancel()
 
-		gle = frappe.db.sql(
-			"""select * from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s""",
-			si.name,
+		gle = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["*"],
 		)
 
 		self.assertTrue(gle)
@@ -1195,12 +1200,11 @@ class TestSalesInvoice(ERPNextTestSuite):
 		si.insert()
 		si.submit()
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -1223,10 +1227,10 @@ class TestSalesInvoice(ERPNextTestSuite):
 		# cancel
 		si.cancel()
 
-		gle = frappe.db.sql(
-			"""select * from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s""",
-			si.name,
+		gle = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["*"],
 		)
 
 		self.assertTrue(gle)
@@ -1346,6 +1350,101 @@ class TestSalesInvoice(ERPNextTestSuite):
 		self.assertEqual(pos.grand_total, 100.0)
 		self.assertEqual(pos.write_off_amount, 0)
 
+	def test_set_pos_fields_populates_invoice_from_profile(self):
+		terms = frappe.db.exists("Terms and Conditions", "_Test POS Terms")
+		if not terms:
+			terms = (
+				frappe.get_doc(
+					{
+						"doctype": "Terms and Conditions",
+						"title": "_Test POS Terms",
+						"terms": "POS terms and conditions",
+						"selling": 1,
+					}
+				)
+				.insert()
+				.name
+			)
+
+		profile = make_pos_profile()
+		profile.customer = "_Test Customer"
+		profile.tax_category = "_Test Tax Category 1"
+		profile.account_for_change_amount = "Cash - _TC"
+		profile.ignore_pricing_rule = 1
+		profile.update_stock = 1
+		profile.apply_discount_on = "Grand Total"
+		profile.tc_name = terms
+		profile.taxes_and_charges = "_Test Sales Taxes and Charges Template - _TC"
+		profile.save()
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.pos_profile = profile.name
+		si.customer = None
+		si.taxes = []
+
+		POSService(si).set_pos_fields(for_validate=False)
+
+		self.assertEqual(si.customer, "_Test Customer")
+		self.assertEqual(si.tax_category, "_Test Tax Category 1")
+		self.assertEqual(si.ignore_pricing_rule, 1)
+		self.assertEqual(si.account_for_change_amount, "Cash - _TC")
+		self.assertEqual(si.taxes_and_charges, "_Test Sales Taxes and Charges Template - _TC")
+		self.assertEqual(si.apply_discount_on, "Grand Total")
+		self.assertEqual(si.update_stock, 1)
+		self.assertEqual(si.terms, "POS terms and conditions")
+		self.assertTrue(si.get("payments"))
+		self.assertTrue(si.get("taxes"))
+
+	def test_set_pos_fields_for_validate_preserves_existing_values(self):
+		profile = make_pos_profile()
+		profile.tax_category = "_Test Tax Category 1"
+		profile.save()
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.pos_profile = profile.name
+		si.apply_discount_on = "Net Total"
+		existing_customer = si.customer
+
+		POSService(si).set_pos_fields(for_validate=True)
+
+		# for_validate must not overwrite a field the user already set
+		self.assertEqual(si.apply_discount_on, "Net Total")
+		# for_validate skips mode-of-payment fetch and profile-driven customer/tax_category
+		self.assertFalse(si.get("payments"))
+		self.assertEqual(si.customer, existing_customer)
+		self.assertFalse(si.tax_category)
+
+	def test_set_pos_fields_uses_profile_price_list_without_customer(self):
+		profile = make_pos_profile(selling_price_list="_Test Price List")
+		profile.customer = None
+		profile.save()
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.pos_profile = profile.name
+		si.customer = None
+
+		POSService(si).set_pos_fields(for_validate=False)
+
+		self.assertEqual(si.selling_price_list, "_Test Price List")
+
+	def test_pos_service_mode_of_payment_queries(self):
+		make_pos_profile()  # ensures a Cash mode-of-payment account for _Test Company
+		si = create_sales_invoice(do_not_save=True)
+
+		single = get_mode_of_payment_info("Cash", "_Test Company")
+		self.assertTrue(single)
+		self.assertEqual(single[0].parent, "Cash")
+
+		all_modes = get_all_mode_of_payments(si)
+		self.assertTrue(any(row.parent == "Cash" for row in all_modes))
+
+		grouped = get_mode_of_payments_info(["Cash"], "_Test Company")
+		self.assertIn("Cash", grouped)
+		self.assertEqual(grouped["Cash"].mop, "Cash")
+
 	def test_auto_write_off_amount(self):
 		make_pos_profile(
 			company="_Test Company with perpetual inventory",
@@ -1476,16 +1575,84 @@ class TestSalesInvoice(ERPNextTestSuite):
 
 		frappe.db.set_single_value("POS Settings", "post_change_gl_entries", 1)
 
+	def test_stock_delivered_but_not_billed_gl_on_invoice(self):
+		company = "_Test Company with perpetual inventory"
+		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
+
+		make_purchase_receipt(
+			company=company,
+			item_code="_Test FG Item",
+			warehouse="Stores - TCP1",
+			cost_center="Main - TCP1",
+			qty=5,
+			rate=100,
+		)
+
+		dn = create_delivery_note(
+			company=company,
+			item_code="_Test FG Item",
+			warehouse="Stores - TCP1",
+			cost_center="Main - TCP1",
+			qty=2,
+			rate=300,
+		)
+		# A perpetual-inventory Delivery Note books the cost to the SDBNB account
+		self.assertEqual(dn.items[0].expense_account, "Stock Delivered But Not Billed - TCP1")
+
+		si = make_sales_invoice(dn.name)
+		si.insert()
+		si.submit()
+
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_no": si.name, "is_cancelled": 0},
+			fields=["account", "debit", "credit"],
+		)
+		sdbnb_credit = sum(
+			row.credit for row in gl_entries if row.account == "Stock Delivered But Not Billed - TCP1"
+		)
+		cogs_debit = sum(row.debit for row in gl_entries if row.account == "Cost of Goods Sold - TCP1")
+
+		# Billing reverses SDBNB and recognises the cost in COGS for an equal amount
+		self.assertTrue(sdbnb_credit > 0)
+		self.assertEqual(sdbnb_credit, cogs_debit)
+
+	def test_get_gle_for_change_amount(self):
+		from erpnext.accounts.doctype.sales_invoice.services.gl_composer import SalesInvoiceGLComposer
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.party_account_currency = "INR"
+
+		# no change amount -> no entries
+		si.change_amount = 0
+		self.assertEqual(SalesInvoiceGLComposer(si).get_gle_for_change_amount(), [])
+
+		# change amount without an account -> mandatory error
+		si.change_amount = 10
+		si.base_change_amount = 10
+		si.account_for_change_amount = None
+		self.assertRaises(frappe.ValidationError, SalesInvoiceGLComposer(si).get_gle_for_change_amount)
+
+		# change amount with an account -> debit-to debited, change account credited
+		si.account_for_change_amount = "Cash - _TC"
+		entries = SalesInvoiceGLComposer(si).get_gle_for_change_amount()
+		self.assertEqual(len(entries), 2)
+		debit_entry = next(entry for entry in entries if entry["account"] == si.debit_to)
+		credit_entry = next(entry for entry in entries if entry["account"] == "Cash - _TC")
+		self.assertEqual(debit_entry["party"], si.customer)
+		self.assertEqual(flt(debit_entry["debit"]), 10.0)
+		self.assertEqual(flt(credit_entry["credit"]), 10.0)
+
 	def validate_pos_gl_entry(self, si, pos, cash_amount, validate_without_change_gle=False):
 		if validate_without_change_gle:
 			cash_amount -= pos.change_amount
 
 		# check stock ledger entries
-		sle = frappe.db.sql(
-			"""select * from `tabStock Ledger Entry`
-			where voucher_type = 'Sales Invoice' and voucher_no = %s""",
-			si.name,
-			as_dict=1,
+		sle = frappe.get_all(
+			"Stock Ledger Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["*"],
 		)[0]
 		self.assertTrue(sle)
 		self.assertEqual(
@@ -1493,12 +1660,11 @@ class TestSalesInvoice(ERPNextTestSuite):
 		)
 
 		# check gl entries
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc, debit asc, credit asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc, debit asc, credit asc",
 		)
 		self.assertTrue(gl_entries)
 
@@ -1525,15 +1691,15 @@ class TestSalesInvoice(ERPNextTestSuite):
 			self.assertEqual(expected_gl_entries[i][2], gle.credit)
 
 		si.cancel()
-		gle = frappe.db.sql(
-			"""select * from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s""",
-			si.name,
+		gle = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["*"],
 		)
 
 		self.assertTrue(gle)
 
-		frappe.db.sql("delete from `tabPOS Profile`")
+		frappe.db.delete("POS Profile")
 
 	def test_bin_details_of_packed_item(self):
 		from erpnext.selling.doctype.product_bundle.test_product_bundle import make_product_bundle
@@ -1600,12 +1766,11 @@ class TestSalesInvoice(ERPNextTestSuite):
 		si.insert()
 		si.submit()
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 		self.assertTrue(gl_entries)
 
@@ -1620,12 +1785,11 @@ class TestSalesInvoice(ERPNextTestSuite):
 	def test_sales_invoice_gl_entry_with_perpetual_inventory_non_stock_item(self):
 		si = create_sales_invoice(item="_Test Non Stock Item")
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 		self.assertTrue(gl_entries)
 
@@ -1679,18 +1843,18 @@ class TestSalesInvoice(ERPNextTestSuite):
 		si.load_from_db()
 
 		self.assertTrue(
-			frappe.db.sql(
-				"""select name from `tabJournal Entry Account`
-			where reference_name=%s""",
-				si.name,
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={"reference_name": si.name},
+				pluck="name",
 			)
 		)
 
 		self.assertTrue(
-			frappe.db.sql(
-				"""select name from `tabJournal Entry Account`
-			where reference_name=%s and credit_in_account_currency=300""",
-				si.name,
+			frappe.get_all(
+				"Journal Entry Account",
+				filters={"reference_name": si.name, "credit_in_account_currency": 300},
+				pluck="name",
 			)
 		)
 
@@ -2002,13 +2166,18 @@ class TestSalesInvoice(ERPNextTestSuite):
 			conversion_rate=50,
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=[
+				"account",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -2043,10 +2212,10 @@ class TestSalesInvoice(ERPNextTestSuite):
 		# cancel
 		si.cancel()
 
-		gle = frappe.db.sql(
-			"""select name from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s""",
-			si.name,
+		gle = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			pluck="name",
 		)
 
 		self.assertTrue(gle)
@@ -2073,14 +2242,16 @@ class TestSalesInvoice(ERPNextTestSuite):
 		)
 		si.submit()
 
-		gl_entries = frappe.db.sql(
-			"""select transaction_currency, transaction_exchange_rate,
-			debit_in_transaction_currency, credit_in_transaction_currency
-			from `tabGL Entry`
-			where voucher_type='Sales Invoice' and voucher_no=%s and account = 'Sales - _TC'
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name, "account": "Sales - _TC"},
+			fields=[
+				"transaction_currency",
+				"transaction_exchange_rate",
+				"debit_in_transaction_currency",
+				"credit_in_transaction_currency",
+			],
+			order_by="account asc",
 		)
 
 		expected_gle = {
@@ -2425,12 +2596,11 @@ class TestSalesInvoice(ERPNextTestSuite):
 			]
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", "debit", "credit"],
+			order_by="account asc",
 		)
 
 		for gle in gl_entries:
@@ -2482,13 +2652,12 @@ class TestSalesInvoice(ERPNextTestSuite):
 			"Sales - _TC": [0.0, 1272.20],
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, sum(debit) as debit, sum(credit) as credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			group by account
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", {"SUM": "debit", "as": "debit"}, {"SUM": "credit", "as": "credit"}],
+			group_by="account",
+			order_by="account asc",
 		)
 
 		for gle in gl_entries:
@@ -2549,13 +2718,12 @@ class TestSalesInvoice(ERPNextTestSuite):
 			]
 		)
 
-		gl_entries = frappe.db.sql(
-			"""select account, sum(debit) as debit, sum(credit) as credit
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			group by account
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=["account", {"SUM": "debit", "as": "debit"}, {"SUM": "credit", "as": "credit"}],
+			group_by="account",
+			order_by="account asc",
 		)
 
 		debit_credit_diff = 0
@@ -2565,7 +2733,9 @@ class TestSalesInvoice(ERPNextTestSuite):
 			self.assertEqual(expected_values[gle.account][2], gle.credit)
 			debit_credit_diff += gle.debit - gle.credit
 
-		self.assertEqual(debit_credit_diff, 0)
+		# Postgres returns DECIMAL columns as float (DEC2FLOAT), so a debit-credit sum carries a
+		# tiny FP residue where MariaDB's DECIMAL arithmetic is exact; assert it's ~0.
+		self.assertAlmostEqual(debit_credit_diff, 0)
 
 		round_off_gle = frappe.db.get_value(
 			"GL Entry",
@@ -2649,13 +2819,19 @@ class TestSalesInvoice(ERPNextTestSuite):
 			"Sales - _TC": {"cost_center": cost_center},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=[
+				"account",
+				"cost_center",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -2692,13 +2868,20 @@ class TestSalesInvoice(ERPNextTestSuite):
 			"Sales - _TC": {"project": item_project.name},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, project, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			sales_invoice.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": sales_invoice.name},
+			fields=[
+				"account",
+				"cost_center",
+				"project",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -2715,13 +2898,19 @@ class TestSalesInvoice(ERPNextTestSuite):
 			"Sales - _TC": {"cost_center": cost_center},
 		}
 
-		gl_entries = frappe.db.sql(
-			"""select account, cost_center, account_currency, debit, credit,
-			debit_in_account_currency, credit_in_account_currency
-			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
-			order by account asc""",
-			si.name,
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={"voucher_type": "Sales Invoice", "voucher_no": si.name},
+			fields=[
+				"account",
+				"cost_center",
+				"account_currency",
+				"debit",
+				"credit",
+				"debit_in_account_currency",
+				"credit_in_account_currency",
+			],
+			order_by="account asc",
 		)
 
 		self.assertTrue(gl_entries)
@@ -3497,6 +3686,49 @@ class TestSalesInvoice(ERPNextTestSuite):
 			self.assertEqual(expected_values[i][2], schedule.accumulated_depreciation_amount)
 			self.assertTrue(schedule.journal_entry)
 
+	def test_fixed_asset_sale_validations(self):
+		from erpnext.accounts.doctype.sales_invoice.services.fixed_assets import FixedAssetService
+
+		asset = create_asset(item_code="Macbook Pro", calculate_depreciation=0, submit=1)
+
+		def asset_invoice(asset_name, **kwargs):
+			si = create_sales_invoice(
+				item_code="Macbook Pro", asset=asset_name, qty=1, rate=90000, do_not_save=True, **kwargs
+			)
+			si.items[0].is_fixed_asset = 1
+			return si
+
+		with self.subTest("item without an asset is rejected"):
+			si = asset_invoice(None)
+			self.assertRaises(frappe.ValidationError, FixedAssetService(si).validate_fixed_asset)
+
+		with self.subTest("update stock on an asset sale is rejected"):
+			si = asset_invoice(asset.name, update_stock=1)
+			self.assertRaises(frappe.ValidationError, FixedAssetService(si).validate_fixed_asset)
+
+		with self.subTest("return without return-against is rejected"):
+			si = asset_invoice(asset.name, is_return=1)
+			self.assertRaises(frappe.ValidationError, FixedAssetService(si).validate_fixed_asset)
+
+		for bad_status in ("Sold", "Scrapped", "Cancelled", "Capitalized"):
+			with self.subTest(f"selling a {bad_status} asset is rejected"):
+				frappe.db.set_value("Asset", asset.name, "status", bad_status)
+				si = asset_invoice(asset.name)
+				self.assertRaises(frappe.ValidationError, FixedAssetService(si).validate_fixed_asset)
+				frappe.db.set_value("Asset", asset.name, "status", "Submitted")
+
+	def test_fixed_asset_restore_note_text(self):
+		from erpnext.accounts.doctype.sales_invoice.services.fixed_assets import FixedAssetService
+
+		asset = frappe._dict(doctype="Asset", name="_Test Asset For Note")
+		si = create_sales_invoice(do_not_save=True)
+
+		si.is_return = 1
+		self.assertIn("returned", FixedAssetService(si)._get_note_for_asset_return(asset))
+
+		si.is_return = 0
+		self.assertIn("restored", FixedAssetService(si)._get_note_for_asset_return(asset))
+
 	def test_sales_invoice_against_supplier(self):
 		from erpnext.accounts.doctype.opening_invoice_creation_tool.test_opening_invoice_creation_tool import (
 			make_customer,
@@ -3710,6 +3942,27 @@ class TestSalesInvoice(ERPNextTestSuite):
 
 		party_link.delete()
 
+	def test_status_indicator(self):
+		from erpnext.accounts.doctype.sales_invoice.services.status import StatusService
+
+		si = create_sales_invoice(do_not_save=True)
+		cases = [
+			# outstanding, due_date, is_return -> indicator color, title
+			(-50, nowdate(), 0, "gray", "Credit Note Issued"),
+			(100, add_days(nowdate(), 5), 0, "orange", "Unpaid"),
+			(100, add_days(nowdate(), -5), 0, "red", "Overdue"),
+			(0, nowdate(), 1, "gray", "Return"),
+			(0, nowdate(), 0, "green", "Paid"),
+		]
+		for outstanding, due_date, is_return, color, title in cases:
+			with self.subTest(title=title):
+				si.outstanding_amount = outstanding
+				si.due_date = due_date
+				si.is_return = is_return
+				StatusService(si).set_indicator()
+				self.assertEqual(si.indicator_color, color)
+				self.assertEqual(si.indicator_title, title)
+
 	def test_payment_statuses(self):
 		from erpnext.accounts.doctype.payment_entry.test_payment_entry import get_payment_entry
 
@@ -3873,6 +4126,51 @@ class TestSalesInvoice(ERPNextTestSuite):
 		self.assertIn("cannot overbill", str(err.exception).lower())
 		dn.cancel()
 
+	@ERPNextTestSuite.change_settings("Accounts Settings", {"over_billing_allowance": 0})
+	def test_non_stock_item_over_billing_against_so_is_blocked(self):
+		from erpnext.selling.doctype.sales_order.mapper import make_sales_invoice as make_si_from_so
+		from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
+
+		service_item = create_item(
+			"_Test Service Item Non Stock SI",
+			is_stock_item=0,
+		).name
+
+		so = make_sales_order(item_code=service_item, qty=5, rate=100)
+		so.submit()
+
+		si = make_si_from_so(so.name)
+		si.items[0].qty = 10  # overbill by 100 %
+		si.save()
+
+		with self.assertRaises(frappe.ValidationError):
+			si.submit()
+
+	@ERPNextTestSuite.change_settings("Accounts Settings", {"over_billing_allowance": 0})
+	def test_non_stock_item_over_billing_against_so_from_quotation_is_blocked(self):
+		from erpnext.selling.doctype.quotation.mapper import make_sales_order as make_so_from_quotation
+		from erpnext.selling.doctype.quotation.test_quotation import make_quotation
+		from erpnext.selling.doctype.sales_order.mapper import make_sales_invoice as make_si_from_so
+
+		service_item = create_item(
+			"_Test Service Item Non Stock SI Quot",
+			is_stock_item=0,
+		).name
+
+		quotation = make_quotation(item_code=service_item, qty=5, rate=100)
+
+		so = make_so_from_quotation(quotation.name)
+		so.delivery_date = frappe.utils.add_days(frappe.utils.today(), 7)
+		so.insert()
+		so.submit()
+
+		si = make_si_from_so(so.name)
+		si.items[0].qty = 10  # overbill by 100 %
+		si.save()
+
+		with self.assertRaises(frappe.ValidationError):
+			si.submit()
+
 	@ERPNextTestSuite.change_settings(
 		"Accounts Settings",
 		{
@@ -3935,13 +4233,15 @@ class TestSalesInvoice(ERPNextTestSuite):
 			[deferred_account, 2022.47, 0.0, "2019-03-15"],
 		]
 
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit, posting_date
-			from `tabGL Entry`
-			where voucher_type='Journal Entry' and voucher_detail_no=%s and posting_date <= %s
-			order by posting_date asc, account asc""",
-			(si.items[0].name, si.posting_date),
-			as_dict=1,
+		gl_entries = frappe.get_all(
+			"GL Entry",
+			filters={
+				"voucher_type": "Journal Entry",
+				"voucher_detail_no": si.items[0].name,
+				"posting_date": ["<=", si.posting_date],
+			},
+			fields=["account", "debit", "credit", "posting_date"],
+			order_by="posting_date asc, account asc",
 		)
 
 		for i, gle in enumerate(gl_entries):
@@ -4583,7 +4883,8 @@ class TestSalesInvoice(ERPNextTestSuite):
 			{"account": "Temporary Opening - _TC", "debit": 0.0, "credit": 138.09, "is_opening": "Yes"},
 		]
 		self.assertEqual(len(actual), 4)
-		self.assertEqual(expected, actual)
+		# DB account collation isn't portable across MariaDB/Postgres; compare order-independently.
+		self.assertCountEqual(actual, expected)
 
 	@ERPNextTestSuite.change_settings("Accounts Settings", {"enable_common_party_accounting": True})
 	def test_common_party_with_foreign_currency_jv(self):
@@ -4888,7 +5189,7 @@ class TestSalesInvoice(ERPNextTestSuite):
 
 	def test_pos_sales_invoice_creation_during_pos_invoice_mode(self):
 		# Deleting all opening entry
-		frappe.db.sql("delete from `tabPOS Opening Entry`")
+		frappe.db.delete("POS Opening Entry")
 
 		with self.change_settings("POS Settings", {"invoice_type": "POS Invoice"}):
 			pos_profile = make_pos_profile()
@@ -5258,6 +5559,11 @@ def check_gl_entries(doc, voucher_no, expected_gle, posting_date, voucher_type="
 
 	doc.assertGreater(len(gl_entries), 0)
 
+	# MariaDB and Postgres collate `account` differently, so the DB ordering isn't portable;
+	# sort both sides identically (by the compared values) before the positional check.
+	gl_entries = sorted(gl_entries, key=lambda g: (g.account, g.debit, g.credit))
+	expected_gle = sorted(expected_gle, key=lambda e: (e[0], e[1], e[2]))
+
 	for i, gle in enumerate(gl_entries):
 		doc.assertEqual(expected_gle[i][0], gle.account)
 		doc.assertEqual(expected_gle[i][1], gle.debit)
@@ -5405,17 +5711,21 @@ def create_sales_invoice_against_cost_center(**args):
 
 
 def get_outstanding_amount(against_voucher_type, against_voucher, account, party, party_type):
-	bal = flt(
-		frappe.db.sql(
-			"""
-		select sum(debit_in_account_currency) - sum(credit_in_account_currency)
-		from `tabGL Entry`
-		where against_voucher_type=%s and against_voucher=%s
-		and account = %s and party = %s and party_type = %s""",
-			(against_voucher_type, against_voucher, account, party, party_type),
-		)[0][0]
-		or 0.0
+	balance = frappe.get_all(
+		"GL Entry",
+		filters={
+			"against_voucher_type": against_voucher_type,
+			"against_voucher": against_voucher,
+			"account": account,
+			"party": party,
+			"party_type": party_type,
+		},
+		fields=[
+			{"SUM": "debit_in_account_currency", "as": "debit"},
+			{"SUM": "credit_in_account_currency", "as": "credit"},
+		],
 	)
+	bal = flt(balance[0].debit) - flt(balance[0].credit)
 
 	if against_voucher_type == "Purchase Invoice":
 		bal = bal * -1

erpnext/accounts/doctype/sales_taxes_and_charges_template/sales_taxes_and_charges_template.py

@@ -56,11 +56,14 @@ def valdiate_taxes_and_charges_template(doc):
 	# 	doc.is_default = 1
 
 	if doc.is_default == 1:
-		frappe.db.sql(
-			f"""update `tab{doc.doctype}` set is_default = 0
-			where is_default = 1 and name != %s and company = %s""",
-			(doc.name, doc.company),
-		)
+		template = frappe.qb.DocType(doc.doctype)
+		(
+			frappe.qb.update(template)
+			.set(template.is_default, 0)
+			.where(
+				(template.is_default == 1) & (template.name != doc.name) & (template.company == doc.company)
+			)
+		).run()
 
 	validate_disabled(doc)
 

erpnext/accounts/doctype/unreconcile_payment/test_unreconcile_payment.py

@@ -424,7 +424,7 @@ class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 		self.disable_advance_as_liability()
 
 	def test_07_adv_from_so_to_invoice(self):
-		frappe.db.set_value("Company", self.company, "book_advance_payments_in_separate_party_account", True)
+		frappe.db.set_value("Company", self.company, "book_advance_payments_in_separate_party_account", 1)
 		frappe.db.set_value(
 			"Company", self.company, "default_advance_received_account", "Advance Received - _TC"
 		)

erpnext/accounts/general_ledger.py

@@ -672,7 +672,7 @@ def make_reverse_gl_entries(
 				)
 
 				if not immutable_ledger_enabled:
-					query = query.set(gle.is_cancelled, True)
+					query = query.set(gle.is_cancelled, 1)  # smallint column; postgres rejects boolean true
 
 				query.run()
 		else:
@@ -683,12 +683,14 @@ def make_reverse_gl_entries(
 				if not all(gle_names):
 					set_as_cancel(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"])
 				else:
-					frappe.db.sql(
-						"""UPDATE `tabGL Entry` SET is_cancelled = 1,
-						modified=%s, modified_by=%s
-						where name in %s and is_cancelled = 0""",
-						(now(), frappe.session.user, tuple(gle_names)),
-					)
+					gle = frappe.qb.DocType("GL Entry")
+					(
+						frappe.qb.update(gle)
+						.set(gle.is_cancelled, 1)
+						.set(gle.modified, now())
+						.set(gle.modified_by, frappe.session.user)
+						.where(gle.name.isin(gle_names) & (gle.is_cancelled == 0))
+					).run()
 
 		for entry in gl_entries:
 			new_gle = copy.deepcopy(entry)
@@ -725,9 +727,11 @@ def set_as_cancel(voucher_type, voucher_no):
 	"""
 	Set is_cancelled=1 in all original gl entries for the voucher
 	"""
-	frappe.db.sql(
-		"""UPDATE `tabGL Entry` SET is_cancelled = 1,
-		modified=%s, modified_by=%s
-		where voucher_type=%s and voucher_no=%s and is_cancelled = 0""",
-		(now(), frappe.session.user, voucher_type, voucher_no),
-	)
+	gle = frappe.qb.DocType("GL Entry")
+	(
+		frappe.qb.update(gle)
+		.set(gle.is_cancelled, 1)
+		.set(gle.modified, now())
+		.set(gle.modified_by, frappe.session.user)
+		.where((gle.voucher_type == voucher_type) & (gle.voucher_no == voucher_no) & (gle.is_cancelled == 0))
+	).run()

erpnext/accounts/party.py

@@ -900,16 +900,13 @@ def get_dashboard_info(party_type, party, loyalty_program=None):
 			d.company, {"grand_total": d.grand_total, "base_grand_total": d.base_grand_total}
 		)
 
+	gle = frappe.qb.DocType("GL Entry")
 	company_wise_total_unpaid = frappe._dict(
-		frappe.db.sql(
-			"""
-		select company, sum(debit_in_account_currency) - sum(credit_in_account_currency)
-		from `tabGL Entry`
-		where party_type = %s and party=%s
-		and is_cancelled = 0
-		group by company""",
-			(party_type, party),
-		)
+		frappe.qb.from_(gle)
+		.select(gle.company, Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency))
+		.where((gle.party_type == party_type) & (gle.party == party) & (gle.is_cancelled == 0))
+		.groupby(gle.company)
+		.run()
 	)
 
 	for d in companies:
@@ -938,6 +935,15 @@ def get_dashboard_info(party_type, party, loyalty_program=None):
 		if party_type == "Supplier":
 			info["total_unpaid"] = -1 * info["total_unpaid"]
 
+		if info["total_unpaid"] < 0:
+			info["balance_label"] = (
+				"Total Advance Paid" if party_type == "Supplier" else "Total Advance Received"
+			)
+			info["balance_amount"] = abs(info["total_unpaid"])
+		else:
+			info["balance_label"] = "Total Unpaid"
+			info["balance_amount"] = info["total_unpaid"]
+
 		company_wise_info.append(info)
 
 	return company_wise_info

erpnext/accounts/report/accounts_payable/test_accounts_payable.py

@@ -54,84 +54,6 @@ class TestAccountsPayable(ERPNextTestSuite, AccountsTestMixin):
 			pi = pi.submit()
 		return pi
 
-	def test_invoice_partially_paid_via_journal_entry(self):
-		pi = self.create_purchase_invoice()  # outstanding 300
-
-		je = frappe.new_doc("Journal Entry")
-		je.company = self.company
-		je.posting_date = today()
-		je.append(
-			"accounts",
-			{
-				"account": "Creditors - _TC",
-				"party_type": "Supplier",
-				"party": self.supplier,
-				"debit": 120,
-				"debit_in_account_currency": 120,
-				"reference_type": "Purchase Invoice",
-				"reference_name": pi.name,
-				"cost_center": "Main - _TC",
-			},
-		)
-		je.append(
-			"accounts",
-			{
-				"account": "Cash - _TC",
-				"credit": 120,
-				"credit_in_account_currency": 120,
-				"cost_center": "Main - _TC",
-			},
-		)
-		je.save().submit()
-
-		filters = {
-			"company": self.company,
-			"party_type": "Supplier",
-			"party": [self.supplier],
-			"report_date": today(),
-			"range": "30, 60, 90, 120",
-		}
-		row = next(row for row in execute(filters)[1] if row.voucher_no == pi.name)
-		self.assertEqual(row.paid, 120)
-		self.assertEqual(row.outstanding, 180)
-
-	def test_show_remarks_includes_invoice_remark(self):
-		pi = self.create_purchase_invoice(do_not_submit=True)
-		pi.remarks = "AP test remark"
-		pi.save().submit()
-
-		filters = {
-			"company": self.company,
-			"party_type": "Supplier",
-			"party": [self.supplier],
-			"report_date": today(),
-			"range": "30, 60, 90, 120",
-			"show_remarks": 1,
-		}
-		row = next(row for row in execute(filters)[1] if row.voucher_no == pi.name)
-		self.assertIn("AP test remark", row.remarks or "")
-
-	def test_group_by_supplier_totals(self):
-		self.create_purchase_invoice()  # outstanding 300
-
-		filters = {
-			"company": self.company,
-			"party_type": "Supplier",
-			"party": [self.supplier],
-			"report_date": today(),
-			"range": "30, 60, 90, 120",
-			"group_by_party": True,
-		}
-		report = execute(filters)[1]
-
-		# a per-supplier subtotal row plus a grand total row
-		party_subtotal = next(
-			row for row in report if row.get("party") == self.supplier and not row.get("voucher_no")
-		)
-		grand_total = next(row for row in report if row.get("party") == "Total")
-		self.assertEqual(party_subtotal.get("invoiced"), 300)
-		self.assertEqual(grand_total.get("outstanding"), 300)
-
 	def test_payment_terms_template_filters(self):
 		from erpnext.controllers.accounts_controller import get_payment_terms
 

erpnext/accounts/report/accounts_receivable/accounts_receivable.py

@@ -7,7 +7,7 @@ from collections import OrderedDict
 import frappe
 from frappe import _, qb, query_builder, scrub
 from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Date, Max, Substring, Sum
+from frappe.query_builder.functions import Date, Substring, Sum
 from frappe.utils import cint, cstr, flt, getdate, nowdate
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
@@ -691,13 +691,11 @@ class ReceivablePayableReport:
 			.inner_join(jea)
 			.on(jea.parent == je.name)
 			.select(
-				# Sum() below makes this an implicit aggregate (no GROUP BY); the non-aggregated columns
-				# are arbitrary per the single group on MySQL -> Max() keeps it valid on postgres.
-				Max(jea.reference_name).as_("invoice_no"),
-				Max(jea.party).as_("party"),
-				Max(jea.party_type).as_("party_type"),
-				Max(je.posting_date).as_("future_date"),
-				Max(je.cheque_no).as_("future_ref"),
+				jea.reference_name.as_("invoice_no"),
+				jea.party,
+				jea.party_type,
+				je.posting_date.as_("future_date"),
+				je.cheque_no.as_("future_ref"),
 			)
 			.where(
 				(je.docstatus < 2)
@@ -727,6 +725,14 @@ class ReceivablePayableReport:
 			future_amount.as_("future_amount"),
 			future_amount_in_base_currency.as_("future_amount_in_base_currency"),
 		)
+		# One row per (future-payment JE, invoice, party): group by the JE name (primary key, so the
+		# JE-level posting_date/cheque_no are deterministic) plus the per-reference dimensions, summing
+		# amounts across JE Account rows that hit the same invoice. Without this GROUP BY the implicit
+		# single-group aggregate collapsed every future JE payment into one row keyed by an arbitrary
+		# invoice, mis-allocating the whole sum.
+		query = query.groupby(
+			je.name, jea.reference_name, jea.party, jea.party_type, je.posting_date, je.cheque_no
+		)
 		# use the aggregate expression in HAVING; postgres can't reference a SELECT alias there
 		query = query.having(future_amount > 0)
 		return query.run(as_dict=True)

erpnext/accounts/report/accounts_receivable/test_accounts_receivable.py

@@ -568,119 +568,6 @@ class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 		report = execute(filters)
 		self.assertEqual(report[1], [])
 
-	def pay_invoice_via_journal_entry(self, si, amount):
-		je = frappe.new_doc("Journal Entry")
-		je.company = self.company
-		je.posting_date = today()
-		je.append(
-			"accounts",
-			{
-				"account": self.cash,
-				"debit": amount,
-				"debit_in_account_currency": amount,
-				"cost_center": self.cost_center,
-			},
-		)
-		je.append(
-			"accounts",
-			{
-				"account": self.debit_to,
-				"party_type": "Customer",
-				"party": self.customer,
-				"credit": amount,
-				"credit_in_account_currency": amount,
-				"reference_type": "Sales Invoice",
-				"reference_name": si.name,
-				"cost_center": self.cost_center,
-			},
-		)
-		return je.save().submit()
-
-	def ar_rows(self):
-		filters = {"company": self.company, "report_date": today(), "range": "30, 60, 90, 120"}
-		return execute(filters)[1]
-
-	def test_invoice_partially_paid_via_journal_entry(self):
-		si = self.create_sales_invoice(no_payment_schedule=True)  # outstanding 100
-		self.pay_invoice_via_journal_entry(si, 40)
-
-		row = next(row for row in self.ar_rows() if row.voucher_no == si.name)
-		self.assertEqual(row.paid, 40)
-		self.assertEqual(row.outstanding, 60)
-
-	def test_invoice_fully_paid_via_journal_entry(self):
-		si = self.create_sales_invoice(no_payment_schedule=True)  # outstanding 100
-		self.pay_invoice_via_journal_entry(si, 100)
-
-		# a fully settled invoice drops out of the receivable report
-		self.assertEqual([row for row in self.ar_rows() if row.voucher_no == si.name], [])
-
-	def test_credit_note_via_journal_entry_shows_negative_outstanding(self):
-		je = frappe.new_doc("Journal Entry")
-		je.company = self.company
-		je.voucher_type = "Credit Note"
-		je.posting_date = today()
-		je.append(
-			"accounts",
-			{
-				"account": self.income_account,
-				"debit": 100,
-				"debit_in_account_currency": 100,
-				"cost_center": self.cost_center,
-			},
-		)
-		je.append(
-			"accounts",
-			{
-				"account": self.debit_to,
-				"party_type": "Customer",
-				"party": self.customer,
-				"credit": 100,
-				"credit_in_account_currency": 100,
-				"cost_center": self.cost_center,
-			},
-		)
-		je = je.save().submit()
-
-		row = next(row for row in self.ar_rows() if row.voucher_no == je.name)
-		self.assertEqual(row.outstanding, -100)
-
-	def test_show_remarks_includes_invoice_remark(self):
-		si = self.create_sales_invoice(no_payment_schedule=True, do_not_submit=True)
-		si.remarks = "AR test remark"
-		si.save().submit()
-
-		filters = {
-			"company": self.company,
-			"report_date": today(),
-			"range": "30, 60, 90, 120",
-			"show_remarks": 1,
-		}
-		row = next(row for row in execute(filters)[1] if row.voucher_no == si.name)
-		self.assertIn("AR test remark", row.remarks or "")
-
-	def test_show_delivery_notes_links_delivery_note(self):
-		from erpnext.stock.doctype.delivery_note.mapper import make_sales_invoice
-		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
-		from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
-
-		make_stock_entry(item_code=self.item, qty=5, to_warehouse=self.warehouse, basic_rate=100)
-		dn = create_delivery_note(
-			customer=self.customer, item=self.item, warehouse=self.warehouse, cost_center=self.cost_center
-		)
-		si = make_sales_invoice(dn.name)
-		si.insert()
-		si.submit()
-
-		filters = {
-			"company": self.company,
-			"report_date": today(),
-			"range": "30, 60, 90, 120",
-			"show_delivery_notes": 1,
-		}
-		row = next(row for row in execute(filters)[1] if row.voucher_no == si.name)
-		self.assertIn(dn.name, row.delivery_notes or "")
-
 	def test_group_by_party(self):
 		si1 = self.create_sales_invoice(do_not_submit=True)
 		si1.posting_date = add_days(today(), -1)
@@ -812,6 +699,61 @@ class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 				[row.invoiced, row.paid, row.outstanding, row.remaining_balance, row.future_amount],
 			)
 
+	def test_future_payments_from_journal_entry(self):
+		# A single future-dated Journal Entry paying two different invoices must surface as one
+		# future-payment row PER invoice, not collapse the whole sum onto one arbitrary invoice
+		# (regression: the implicit single-group aggregate filed all future JE payments under one key).
+		si_a = self.create_sales_invoice(no_payment_schedule=True)
+		si_b = self.create_sales_invoice(no_payment_schedule=True)
+
+		je = frappe.get_doc(
+			{
+				"doctype": "Journal Entry",
+				"voucher_type": "Journal Entry",
+				"company": self.company,
+				"posting_date": add_days(today(), 1),
+				"accounts": [
+					{
+						"account": self.debit_to,
+						"party_type": "Customer",
+						"party": self.customer,
+						"reference_type": "Sales Invoice",
+						"reference_name": si_a.name,
+						"credit_in_account_currency": 50,
+						"credit": 50,
+					},
+					{
+						"account": self.debit_to,
+						"party_type": "Customer",
+						"party": self.customer,
+						"reference_type": "Sales Invoice",
+						"reference_name": si_b.name,
+						"credit_in_account_currency": 50,
+						"credit": 50,
+					},
+					{"account": self.cash, "debit_in_account_currency": 100, "debit": 100},
+				],
+			}
+		)
+		je.insert().submit()
+
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range": "30, 60, 90, 120",
+			"show_future_payments": True,
+		}
+		report = execute(filters)[1]
+		rows_a = [row for row in report if row.voucher_no == si_a.name]
+		rows_b = [row for row in report if row.voucher_no == si_b.name]
+
+		# exactly one report row per invoice, each keeping its own future payment; the bug collapsed
+		# both into a single row and allocated the whole 100 to one arbitrary invoice
+		self.assertEqual(len(rows_a), 1)
+		self.assertEqual(len(rows_b), 1)
+		self.assertEqual(rows_a[0].future_amount, 50.0)
+		self.assertEqual(rows_b[0].future_amount, 50.0)
+
 	def test_sales_person(self):
 		sales_person = frappe.get_doc(
 			{"doctype": "Sales Person", "sales_person_name": "John Clark", "enabled": True}

erpnext/accounts/report/asset_depreciations_and_balances/asset_depreciations_and_balances.py

@@ -82,7 +82,7 @@ def get_asset_categories_for_grouped_by_category(filters):
 	asset_capitalization = frappe.qb.DocType("Asset Capitalization")
 
 	disposal_in_period = (
-		(IfNull(asset.disposal_date, 0) != 0)
+		(asset.disposal_date.isnotnull())
 		& (asset.disposal_date >= filters.from_date)
 		& (asset.disposal_date <= filters.to_date)
 	)
@@ -92,7 +92,7 @@ def get_asset_categories_for_grouped_by_category(filters):
 			frappe.qb.terms.Case()
 			.when(
 				(asset.purchase_date < filters.from_date)
-				& ((IfNull(asset.disposal_date, 0) == 0) | (asset.disposal_date >= filters.from_date)),
+				& ((asset.disposal_date.isnull()) | (asset.disposal_date >= filters.from_date)),
 				asset.net_purchase_amount,
 			)
 			.else_(0)
@@ -209,9 +209,7 @@ def get_assets_for_grouped_by_category(filters):
 					frappe.qb.terms.Case()
 					.when(
 						(gl_entry.posting_date < filters.from_date)
-						& (
-							(IfNull(asset.disposal_date, 0) == 0) | (asset.disposal_date >= filters.from_date)
-						),
+						& ((asset.disposal_date.isnull()) | (asset.disposal_date >= filters.from_date)),
 						gl_entry.debit,
 					)
 					.else_(0)
@@ -222,7 +220,7 @@ def get_assets_for_grouped_by_category(filters):
 				Sum(
 					frappe.qb.terms.Case()
 					.when(
-						(gl_entry.posting_date <= filters.to_date) & (IfNull(asset.disposal_date, 0) == 0),
+						(gl_entry.posting_date <= filters.to_date) & (asset.disposal_date.isnull()),
 						gl_entry.credit,
 					)
 					.else_(0)
@@ -233,7 +231,7 @@ def get_assets_for_grouped_by_category(filters):
 				Sum(
 					frappe.qb.terms.Case()
 					.when(
-						(IfNull(asset.disposal_date, 0) != 0)
+						(asset.disposal_date.isnotnull())
 						& (asset.disposal_date >= filters.from_date)
 						& (asset.disposal_date <= filters.to_date)
 						& (gl_entry.posting_date <= asset.disposal_date),
@@ -249,10 +247,7 @@ def get_assets_for_grouped_by_category(filters):
 					.when(
 						(gl_entry.posting_date >= filters.from_date)
 						& (gl_entry.posting_date <= filters.to_date)
-						& (
-							(IfNull(asset.disposal_date, 0) == 0)
-							| (gl_entry.posting_date <= asset.disposal_date)
-						),
+						& ((asset.disposal_date.isnull()) | (gl_entry.posting_date <= asset.disposal_date)),
 						gl_entry.debit,
 					)
 					.else_(0)
@@ -282,7 +277,7 @@ def get_assets_for_grouped_by_category(filters):
 				Sum(
 					frappe.qb.terms.Case()
 					.when(
-						(IfNull(asset.disposal_date, 0) != 0) & (asset.disposal_date < filters.from_date),
+						(asset.disposal_date.isnotnull()) & (asset.disposal_date < filters.from_date),
 						0,
 					)
 					.else_(asset.opening_accumulated_depreciation)
@@ -476,7 +471,7 @@ def get_asset_details_for_grouped_by_category(filters):
 	asset_capitalization = frappe.qb.DocType("Asset Capitalization")
 
 	disposal_in_period = (
-		(IfNull(asset.disposal_date, 0) != 0)
+		(asset.disposal_date.isnotnull())
 		& (asset.disposal_date >= filters.from_date)
 		& (asset.disposal_date <= filters.to_date)
 	)
@@ -500,9 +495,7 @@ def get_asset_details_for_grouped_by_category(filters):
 					frappe.qb.terms.Case()
 					.when(
 						(asset.purchase_date < filters.from_date)
-						& (
-							(IfNull(asset.disposal_date, 0) == 0) | (asset.disposal_date >= filters.from_date)
-						),
+						& ((asset.disposal_date.isnull()) | (asset.disposal_date >= filters.from_date)),
 						asset.net_purchase_amount,
 					)
 					.else_(0)
@@ -599,9 +592,7 @@ def get_assets_for_grouped_by_asset(filters):
 					frappe.qb.terms.Case()
 					.when(
 						(gl_entry.posting_date < filters.from_date)
-						& (
-							(IfNull(asset.disposal_date, 0) == 0) | (asset.disposal_date >= filters.from_date)
-						),
+						& ((asset.disposal_date.isnull()) | (asset.disposal_date >= filters.from_date)),
 						gl_entry.debit,
 					)
 					.else_(0)
@@ -612,7 +603,7 @@ def get_assets_for_grouped_by_asset(filters):
 				Sum(
 					frappe.qb.terms.Case()
 					.when(
-						(gl_entry.posting_date <= filters.to_date) & (IfNull(asset.disposal_date, 0) == 0),
+						(gl_entry.posting_date <= filters.to_date) & (asset.disposal_date.isnull()),
 						gl_entry.credit,
 					)
 					.else_(0)
@@ -623,7 +614,7 @@ def get_assets_for_grouped_by_asset(filters):
 				Sum(
 					frappe.qb.terms.Case()
 					.when(
-						(IfNull(asset.disposal_date, 0) != 0)
+						(asset.disposal_date.isnotnull())
 						& (asset.disposal_date >= filters.from_date)
 						& (asset.disposal_date <= filters.to_date)
 						& (gl_entry.posting_date <= asset.disposal_date),
@@ -639,10 +630,7 @@ def get_assets_for_grouped_by_asset(filters):
 					.when(
 						(gl_entry.posting_date >= filters.from_date)
 						& (gl_entry.posting_date <= filters.to_date)
-						& (
-							(IfNull(asset.disposal_date, 0) == 0)
-							| (gl_entry.posting_date <= asset.disposal_date)
-						),
+						& ((asset.disposal_date.isnull()) | (gl_entry.posting_date <= asset.disposal_date)),
 						gl_entry.debit,
 					)
 					.else_(0)
@@ -672,7 +660,7 @@ def get_assets_for_grouped_by_asset(filters):
 				Sum(
 					frappe.qb.terms.Case()
 					.when(
-						(IfNull(asset.disposal_date, 0) != 0) & (asset.disposal_date < filters.from_date),
+						(asset.disposal_date.isnotnull()) & (asset.disposal_date < filters.from_date),
 						0,
 					)
 					.else_(asset.opening_accumulated_depreciation)

erpnext/accounts/report/asset_depreciations_and_balances/test_asset_depreciations_and_balances.py

@@ -0,0 +1,26 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.asset_depreciations_and_balances.asset_depreciations_and_balances import (
+	execute,
+)
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestAssetDepreciationsAndBalancesReport(ERPNextTestSuite):
+	def test_report_runs_on_both_engines(self):
+		"""The report compared IfNull(asset.disposal_date, 0) against 0 -- coalescing a DATE
+		column with integer 0. Postgres rejects that (COALESCE types date and integer cannot be
+		matched) at plan time, so the whole report errored there regardless of data. It must run
+		on both engines."""
+		for group_by in ("Asset Category", "Asset"):
+			filters = frappe._dict(
+				company="_Test Company",
+				from_date="2020-01-01",
+				to_date="2030-12-31",
+				group_by=group_by,
+			)
+			result = execute(filters)
+			self.assertIsInstance(result[1], list)

erpnext/accounts/report/budget_variance_report/budget_variance_report.py

@@ -84,7 +84,13 @@ def build_budget_map(budget_records, filters):
 		budget_distributions = get_budget_distributions(budget)
 
 		for row in budget_distributions:
+			if not row.start_date or not row.end_date:
+				continue
+
 			months = get_months_in_range(row.start_date, row.end_date)
+			if not months:
+				continue
+
 			monthly_budget = flt(row.amount) / len(months)
 
 			for month_date in months:

erpnext/accounts/report/general_ledger/general_ledger.py

@@ -164,7 +164,8 @@ def get_gl_entries(filters, accounting_dimensions):
 
 	if filters.get("show_remarks"):
 		if remarks_length := frappe.get_single_value("Accounts Settings", "general_ledger_remarks_length"):
-			select_fields += f",substr(remarks, 1, {remarks_length}) as 'remarks'"
+			# bare alias, not 'remarks' — Postgres treats a single-quoted alias as a string literal
+			select_fields += f",substr(remarks, 1, {remarks_length}) as remarks"
 		else:
 			select_fields += """,remarks"""
 

erpnext/accounts/report/general_ledger/test_general_ledger.py

@@ -15,6 +15,42 @@ class TestGeneralLedger(ERPNextTestSuite):
 	def setUp(self):
 		self.company = "_Test Company"
 
+	def test_gl_report_runs_with_remarks_length(self):
+		# general_ledger_remarks_length adds `substr(remarks, 1, n) as remarks` to the raw SQL; the
+		# alias must be unquoted to be valid on Postgres (a single-quoted alias is a string literal there).
+		from frappe.utils import today
+
+		frappe.db.set_single_value("Accounts Settings", "general_ledger_remarks_length", 50)
+		self.addCleanup(frappe.db.set_single_value, "Accounts Settings", "general_ledger_remarks_length", 0)
+
+		si = create_sales_invoice(company=self.company)
+		self.addCleanup(self._cancel_and_delete, "Sales Invoice", si.name)
+
+		columns, data = execute(
+			frappe._dict(
+				{
+					"company": self.company,
+					"from_date": today(),
+					"to_date": today(),
+					"group_by": "Group by Voucher (Consolidated)",
+					# required to reach the `substr(remarks, 1, n) as remarks` branch under test
+					"show_remarks": True,
+				}
+			)
+		)
+		self.assertTrue(columns)
+		self.assertTrue(data)
+		self.assertTrue(any("remarks" in row for row in data))
+
+	@staticmethod
+	def _cancel_and_delete(doctype, name):
+		if not frappe.db.exists(doctype, name):
+			return
+		doc = frappe.get_doc(doctype, name)
+		if doc.docstatus == 1:
+			doc.cancel()
+		frappe.delete_doc(doctype, name, force=1)
+
 	def clear_old_entries(self):
 		doctype_list = [
 			"GL Entry",
@@ -134,17 +170,17 @@ class TestGeneralLedger(ERPNextTestSuite):
 		revaluation_jv.submit()
 
 		# check the balance of the account
-		balance = frappe.db.sql(
-			"""
-				select sum(debit_in_account_currency) - sum(credit_in_account_currency)
-				from `tabGL Entry`
-				where account = %s
-				group by account
-			""",
-			account.name,
+		balance = frappe.get_all(
+			"GL Entry",
+			filters={"account": account.name},
+			fields=[
+				{"SUM": "debit_in_account_currency", "as": "debit"},
+				{"SUM": "credit_in_account_currency", "as": "credit"},
+			],
+			group_by="account",
 		)
 
-		self.assertEqual(balance[0][0], 100)
+		self.assertEqual(flt(balance[0].debit) - flt(balance[0].credit), 100)
 
 		# check if general ledger shows correct balance
 		columns, data = execute(

erpnext/accounts/report/purchase_register/purchase_register.py

@@ -309,17 +309,22 @@ def get_account_columns(invoice_list, include_payments):
 	unrealized_profit_loss_account_columns = []
 
 	if invoice_list:
-		expense_accounts = frappe.get_all(
-			"Purchase Invoice Item",
-			filters={
-				"docstatus": 1,
-				"expense_account": ["is", "set"],
-				"parenttype": "Purchase Invoice",
-				"parent": ["in", [inv.name for inv in invoice_list]],
-			},
-			pluck="expense_account",
-			distinct=True,
-			order_by="expense_account",
+		# frappe drops ORDER BY for distinct queries on postgres (db_query), so sort in python with
+		# casefold to keep the generated account-column order deterministic and identical on both
+		# backends, matching MariaDB's case-insensitive collation (the original ORDER BY).
+		expense_accounts = sorted(
+			frappe.get_all(
+				"Purchase Invoice Item",
+				filters={
+					"docstatus": 1,
+					"expense_account": ["is", "set"],
+					"parenttype": "Purchase Invoice",
+					"parent": ["in", [inv.name for inv in invoice_list]],
+				},
+				pluck="expense_account",
+				distinct=True,
+			),
+			key=str.casefold,
 		)
 
 		purchase_taxes_query = get_taxes_query(invoice_list, "Purchase Taxes and Charges", "Purchase Invoice")
@@ -331,16 +336,18 @@ def get_account_columns(invoice_list, include_payments):
 			advance_tax_accounts = advance_taxes_query.run(as_dict=True, pluck="account_head")
 			tax_accounts = set(tax_accounts + advance_tax_accounts)
 
-		unrealized_profit_loss_accounts = frappe.get_all(
-			"Purchase Invoice",
-			filters={
-				"docstatus": 1,
-				"name": ["in", [inv.name for inv in invoice_list]],
-				"unrealized_profit_loss_account": ["is", "set"],
-			},
-			pluck="unrealized_profit_loss_account",
-			distinct=True,
-			order_by="unrealized_profit_loss_account",
+		unrealized_profit_loss_accounts = sorted(
+			frappe.get_all(
+				"Purchase Invoice",
+				filters={
+					"docstatus": 1,
+					"name": ["in", [inv.name for inv in invoice_list]],
+					"unrealized_profit_loss_account": ["is", "set"],
+				},
+				pluck="unrealized_profit_loss_account",
+				distinct=True,
+			),
+			key=str.casefold,
 		)
 
 	for account in expense_accounts:

erpnext/accounts/report/purchase_register/test_purchase_register.py

@@ -24,6 +24,29 @@ class TestPurchaseRegister(ERPNextTestSuite):
 		self.assertEqual(first_row.total_tax, 100)
 		self.assertEqual(first_row.grand_total, 1100)
 
+	def test_expense_account_columns_sorted_case_insensitively(self):
+		# The dynamic expense-account columns must follow MariaDB's case-insensitive collation order and
+		# be identical on both engines. frappe drops ORDER BY for distinct queries on postgres, so the
+		# report sorts in python with casefold; plain sorted() would be case-sensitive ("ZZZ" < "aaa").
+		from erpnext.accounts.doctype.account.test_account import create_account
+		from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+
+		company = "_Test Company"
+		lower = create_account(
+			account_name="aaa Test Expense", parent_account="Expenses - _TC", company=company
+		)
+		upper = create_account(
+			account_name="ZZZ Test Expense", parent_account="Expenses - _TC", company=company
+		)
+		for account in (upper, lower):  # submit in non-casefold order
+			make_purchase_invoice(company=company, expense_account=account)
+
+		filters = frappe._dict(company=company, from_date=add_months(today(), -1), to_date=today())
+		columns = execute(filters)[0]
+		labels = [col["label"] for col in columns if col.get("label") in (lower, upper)]
+
+		self.assertEqual(labels, sorted([lower, upper], key=str.casefold))
+
 	def test_purchase_register_ignores_tax_rows_from_other_doctype(self):
 		filters = frappe._dict(company="_Test Company 6", from_date=add_months(today(), -1), to_date=today())
 

erpnext/accounts/report/sales_partners_commission/sales_partners_commission.json

@@ -16,7 +16,7 @@
  "name": "Sales Partners Commission",
  "owner": "Administrator",
  "prepared_report": 0,
- "query": "SELECT\n   sales_partner as \"Sales Partner:Link / Sales Partner:220\",\n   sum(base_net_total) as \"Invoiced Amount (Excl. Tax):Currency:220\",\n   sum(amount_eligible_for_commission) as \"Amount Eligible for Commission:Currency:220\",\n   sum(total_commission) as \"Total Commission:Currency:170\",\n   sum(total_commission)*100 / sum(amount_eligible_for_commission) as \"Average Commission Rate:Percent:220\"\nFROM\n   (\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabSales Invoice` \n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n\n      UNION ALL\n\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabPOS Invoice`\n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n   ) AS sub\nGROUP BY\n   sales_partner\nORDER BY\n   \"Total Commission:Currency:120\"",
+ "query": "SELECT\n   sales_partner as \"Sales Partner:Link / Sales Partner:220\",\n   sum(base_net_total) as \"Invoiced Amount (Excl. Tax):Currency:220\",\n   sum(amount_eligible_for_commission) as \"Amount Eligible for Commission:Currency:220\",\n   sum(total_commission) as \"Total Commission:Currency:170\",\n   sum(total_commission)*100 / NULLIF(sum(amount_eligible_for_commission), 0) as \"Average Commission Rate:Percent:220\"\nFROM\n   (\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabSales Invoice` \n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n\n      UNION ALL\n\n      SELECT\n         sales_partner,\n         base_net_total,\n         total_commission,\n         amount_eligible_for_commission\n      FROM\n         `tabPOS Invoice`\n      WHERE\n         docstatus = 1\n         AND IFNULL(base_net_total, 0) > 0\n         AND IFNULL(total_commission, 0) > 0\n   ) AS sub\nGROUP BY\n   sales_partner",
  "ref_doctype": "Sales Invoice",
  "report_name": "Sales Partners Commission",
  "report_type": "Query Report",

erpnext/accounts/report/sales_payment_summary/sales_payment_summary.py

@@ -3,6 +3,7 @@
 
 import frappe
 from frappe import _
+from frappe.query_builder.functions import Coalesce, Max, Sum
 from frappe.utils import cstr
 
 
@@ -100,178 +101,275 @@ def get_sales_payment_data(filters, columns):
 	return data
 
 
-def get_conditions(filters):
-	conditions = "1=1"
+def apply_conditions(query, a, filters):
+	"""Apply the same filters get_conditions() used to build, as parameterized qb .where() clauses.
+
+	`a` is the field source for the Sales Invoice columns -- either the `tabSales Invoice`
+	DocType or a subquery aliased `a` that selects those columns. This mirrors the previous
+	raw SQL where every predicate was keyed on the `a` alias.
+	"""
 	if filters.get("from_date"):
-		conditions += " and a.posting_date >= %(from_date)s"
+		query = query.where(a.posting_date >= filters.get("from_date"))
 	if filters.get("to_date"):
-		conditions += " and a.posting_date <= %(to_date)s"
+		query = query.where(a.posting_date <= filters.get("to_date"))
 	if filters.get("company"):
-		conditions += " and a.company=%(company)s"
+		query = query.where(a.company == filters.get("company"))
 	if filters.get("customer"):
-		conditions += " and a.customer = %(customer)s"
+		query = query.where(a.customer == filters.get("customer"))
 	if filters.get("owner"):
-		conditions += " and a.owner = %(owner)s"
+		query = query.where(a.owner == filters.get("owner"))
 	if filters.get("is_pos"):
-		conditions += " and a.is_pos = %(is_pos)s"
-	return conditions
+		query = query.where(a.is_pos == filters.get("is_pos"))
+	return query
 
 
 def get_pos_invoice_data(filters):
-	conditions = get_conditions(filters)
-	result = frappe.db.sql(
-		""
-		"SELECT "
-		'posting_date, owner, sum(net_total) as "net_total", sum(total_taxes) as "total_taxes", '
-		'sum(paid_amount) as "paid_amount", sum(outstanding_amount) as "outstanding_amount", '
-		"mode_of_payment, warehouse, cost_center "
-		"FROM ("
-		"SELECT "
-		'parent, item_code, sum(amount) as "base_total", warehouse, cost_center '
-		"from `tabSales Invoice Item`  group by parent"
-		") t1 "
-		"left join "
-		"(select parent, mode_of_payment from `tabSales Invoice Payment` group by parent) t3 "
-		"on (t3.parent = t1.parent) "
-		"JOIN ("
-		"SELECT "
-		'docstatus, company, is_pos, name, posting_date, owner, sum(base_total) as "base_total", '
-		'sum(net_total) as "net_total", sum(total_taxes_and_charges) as "total_taxes", '
-		'sum(base_paid_amount) as "paid_amount", sum(outstanding_amount) as "outstanding_amount" '
-		"FROM `tabSales Invoice` "
-		"GROUP BY name"
-		") a "
-		"ON ("
-		"t1.parent = a.name and t1.base_total = a.base_total) "
-		"WHERE a.docstatus = 1"
-		f" AND {conditions} "
-		"GROUP BY "
-		"owner, posting_date, warehouse",
-		filters,
-		as_dict=1,
+	sii = frappe.qb.DocType("Sales Invoice Item")
+	sip = frappe.qb.DocType("Sales Invoice Payment")
+	si = frappe.qb.DocType("Sales Invoice")
+
+	# t1: one row per invoice with the summed item base_total. warehouse/cost_center are line-level and
+	# not grouped, so they are arbitrary per invoice -- Max() makes that pick deterministic and valid on
+	# Postgres (item_code was selected but never consumed downstream, so it is dropped).
+	t1 = (
+		frappe.qb.from_(sii)
+		.select(
+			sii.parent,
+			Sum(sii.amount).as_("base_total"),
+			Max(sii.warehouse).as_("warehouse"),
+			Max(sii.cost_center).as_("cost_center"),
+		)
+		.groupby(sii.parent)
 	)
-	return result
+
+	# t3: mode_of_payment per invoice (arbitrary across an invoice's payment lines -> Max() to be valid)
+	t3 = (
+		frappe.qb.from_(sip)
+		.select(sip.parent, Max(sip.mode_of_payment).as_("mode_of_payment"))
+		.groupby(sip.parent)
+	)
+
+	# a: invoice-level aggregates. Grouped by the primary key (si.name), so the other plain si columns
+	# (incl. customer, needed by the customer filter) are functionally dependent and valid on Postgres.
+	a = (
+		frappe.qb.from_(si)
+		.select(
+			si.docstatus,
+			si.company,
+			si.customer,
+			si.is_pos,
+			si.name,
+			si.posting_date,
+			si.owner,
+			Sum(si.base_total).as_("base_total"),
+			Sum(si.net_total).as_("net_total"),
+			Sum(si.total_taxes_and_charges).as_("total_taxes"),
+			Sum(si.base_paid_amount).as_("paid_amount"),
+			Sum(si.outstanding_amount).as_("outstanding_amount"),
+		)
+		.groupby(si.name)
+	)
+
+	query = (
+		frappe.qb.from_(t1)
+		.left_join(t3)
+		.on(t3.parent == t1.parent)
+		.join(a)
+		.on((t1.parent == a.name) & (t1.base_total == a.base_total))
+		.select(
+			a.posting_date,
+			a.owner,
+			Sum(a.net_total).as_("net_total"),
+			Sum(a.total_taxes).as_("total_taxes"),
+			Sum(a.paid_amount).as_("paid_amount"),
+			Sum(a.outstanding_amount).as_("outstanding_amount"),
+			# mode_of_payment/cost_center are not in the outer GROUP BY -> Max() (deterministic, both engines)
+			Max(t3.mode_of_payment).as_("mode_of_payment"),
+			t1.warehouse,
+			Max(t1.cost_center).as_("cost_center"),
+		)
+		.where(a.docstatus == 1)
+		.groupby(a.owner, a.posting_date, t1.warehouse)
+	)
+	query = apply_conditions(query, a, filters)
+
+	return query.run(as_dict=True)
 
 
 def get_sales_invoice_data(filters):
-	conditions = get_conditions(filters)
-	return frappe.db.sql(
-		f"""
-		select
-			a.posting_date, a.owner,
-			sum(a.net_total) as "net_total",
-			sum(a.total_taxes_and_charges) as "total_taxes",
-			sum(a.base_paid_amount) as "paid_amount",
-			sum(a.outstanding_amount) as "outstanding_amount"
-		from `tabSales Invoice` a
-		where a.docstatus = 1
-			and {conditions}
-			group by
-			a.owner, a.posting_date
-	""",
-		filters,
-		as_dict=1,
+	a = frappe.qb.DocType("Sales Invoice")
+	query = (
+		frappe.qb.from_(a)
+		.select(
+			a.posting_date,
+			a.owner,
+			Sum(a.net_total).as_("net_total"),
+			Sum(a.total_taxes_and_charges).as_("total_taxes"),
+			Sum(a.base_paid_amount).as_("paid_amount"),
+			Sum(a.outstanding_amount).as_("outstanding_amount"),
+		)
+		.where(a.docstatus == 1)
+		.groupby(a.owner, a.posting_date)
 	)
+	query = apply_conditions(query, a, filters)
+	return query.run(as_dict=True)
 
 
 def get_mode_of_payments(filters):
 	mode_of_payments = {}
 	invoice_list = get_invoices(filters)
-	invoice_list_names = ",".join("'" + invoice["name"] + "'" for invoice in invoice_list)
+	invoice_names = [invoice["name"] for invoice in invoice_list]
 	if invoice_list:
-		inv_mop = frappe.db.sql(
-			f"""select a.owner,a.posting_date, ifnull(b.mode_of_payment, '') as mode_of_payment
-			from `tabSales Invoice` a, `tabSales Invoice Payment` b
-			where a.name = b.parent
-			and a.docstatus = 1
-			and a.name in ({invoice_list_names})
-			union
-			select a.owner,a.posting_date, ifnull(b.mode_of_payment, '') as mode_of_payment
-			from `tabSales Invoice` a, `tabPayment Entry` b,`tabPayment Entry Reference` c
-			where a.name = c.reference_name
-			and b.name = c.parent
-			and b.docstatus = 1
-			and a.name in ({invoice_list_names})
-			union
-			select a.owner, a.posting_date,
-			ifnull(a.voucher_type,'') as mode_of_payment
-			from `tabJournal Entry` a, `tabJournal Entry Account` b
-			where a.name = b.parent
-			and a.docstatus = 1
-			and b.reference_type = 'Sales Invoice'
-			and b.reference_name in ({invoice_list_names})
-			""",
-			as_dict=1,
+		# Branch 1: payments recorded directly on the Sales Invoice
+		si1 = frappe.qb.DocType("Sales Invoice")
+		sip = frappe.qb.DocType("Sales Invoice Payment")
+		branch1 = (
+			frappe.qb.from_(si1)
+			.join(sip)
+			.on(si1.name == sip.parent)
+			.select(si1.owner, si1.posting_date, Coalesce(sip.mode_of_payment, "").as_("mode_of_payment"))
+			.where(si1.docstatus == 1)
+			.where(si1.name.isin(invoice_names))
 		)
+
+		# Branch 2: payments via Payment Entry referencing the invoice
+		si2 = frappe.qb.DocType("Sales Invoice")
+		pe = frappe.qb.DocType("Payment Entry")
+		per = frappe.qb.DocType("Payment Entry Reference")
+		branch2 = (
+			frappe.qb.from_(si2)
+			.join(per)
+			.on(si2.name == per.reference_name)
+			.join(pe)
+			.on(pe.name == per.parent)
+			.select(si2.owner, si2.posting_date, Coalesce(pe.mode_of_payment, "").as_("mode_of_payment"))
+			.where(pe.docstatus == 1)
+			.where(si2.name.isin(invoice_names))
+		)
+
+		# Branch 3: payments via Journal Entry referencing the invoice
+		je = frappe.qb.DocType("Journal Entry")
+		jea = frappe.qb.DocType("Journal Entry Account")
+		branch3 = (
+			frappe.qb.from_(je)
+			.join(jea)
+			.on(je.name == jea.parent)
+			.select(je.owner, je.posting_date, Coalesce(je.voucher_type, "").as_("mode_of_payment"))
+			.where(je.docstatus == 1)
+			.where(jea.reference_type == "Sales Invoice")
+			.where(jea.reference_name.isin(invoice_names))
+		)
+
+		# bare UNION => de-duplicated rows across the three branches
+		inv_mop = (branch1.union(branch2).union(branch3)).run(as_dict=True)
 		for d in inv_mop:
 			mode_of_payments.setdefault(d["owner"] + cstr(d["posting_date"]), []).append(d.mode_of_payment)
 	return mode_of_payments
 
 
 def get_invoices(filters):
-	conditions = get_conditions(filters)
-	return frappe.db.sql(
-		f"""select a.name
-		from `tabSales Invoice` a
-		where a.docstatus = 1 and {conditions}""",
-		filters,
-		as_dict=1,
-	)
+	a = frappe.qb.DocType("Sales Invoice")
+	query = frappe.qb.from_(a).select(a.name).where(a.docstatus == 1)
+	query = apply_conditions(query, a, filters)
+	return query.run(as_dict=True)
 
 
 def get_mode_of_payment_details(filters):
 	mode_of_payment_details = {}
 	invoice_list = get_invoices(filters)
-	invoice_list_names = ",".join("'" + invoice["name"] + "'" for invoice in invoice_list)
+	invoice_names = [invoice["name"] for invoice in invoice_list]
 	if invoice_list:
-		inv_mop_detail = frappe.db.sql(
-			f"""
-			select t.owner,
-			       t.posting_date,
-				   t.mode_of_payment,
-				   sum(t.paid_amount) as paid_amount
-			from (
-				select a.owner, a.posting_date,
-				ifnull(b.mode_of_payment, '') as mode_of_payment, sum(b.base_amount) as paid_amount
-				from `tabSales Invoice` a, `tabSales Invoice Payment` b
-				where a.name = b.parent
-				and a.docstatus = 1
-				and a.name in ({invoice_list_names})
-				group by a.owner, a.posting_date, mode_of_payment
-				union
-				select a.owner,a.posting_date,
-				ifnull(b.mode_of_payment, '') as mode_of_payment, sum(c.allocated_amount) as paid_amount
-				from `tabSales Invoice` a, `tabPayment Entry` b,`tabPayment Entry Reference` c
-				where a.name = c.reference_name
-				and b.name = c.parent
-				and b.docstatus = 1
-				and a.name in ({invoice_list_names})
-				group by a.owner, a.posting_date, mode_of_payment
-				union
-				select a.owner, a.posting_date,
-				ifnull(a.voucher_type,'') as mode_of_payment, sum(b.credit)
-				from `tabJournal Entry` a, `tabJournal Entry Account` b
-				where a.name = b.parent
-				and a.docstatus = 1
-				and b.reference_type = 'Sales Invoice'
-				and b.reference_name in ({invoice_list_names})
-				group by a.owner, a.posting_date, mode_of_payment
-			) t
-			group by t.owner, t.posting_date, t.mode_of_payment
-			""",
-			as_dict=1,
+		# Branch 1: amounts paid directly on the Sales Invoice
+		si1 = frappe.qb.DocType("Sales Invoice")
+		sip = frappe.qb.DocType("Sales Invoice Payment")
+		mop1 = Coalesce(sip.mode_of_payment, "")
+		branch1 = (
+			frappe.qb.from_(si1)
+			.join(sip)
+			.on(si1.name == sip.parent)
+			.select(
+				si1.owner,
+				si1.posting_date,
+				mop1.as_("mode_of_payment"),
+				Sum(sip.base_amount).as_("paid_amount"),
+			)
+			.where(si1.docstatus == 1)
+			.where(si1.name.isin(invoice_names))
+			.groupby(si1.owner, si1.posting_date, mop1)
 		)
 
-		inv_change_amount = frappe.db.sql(
-			f"""select a.owner, a.posting_date,
-			ifnull(b.mode_of_payment, '') as mode_of_payment, sum(a.base_change_amount) as change_amount
-			from `tabSales Invoice` a, `tabSales Invoice Payment` b
-			where a.name = b.parent
-			and a.name in ({invoice_list_names})
-			and b.type = 'Cash'
-			and a.base_change_amount > 0
-			group by a.owner, a.posting_date, mode_of_payment""",
-			as_dict=1,
+		# Branch 2: amounts allocated via Payment Entry
+		si2 = frappe.qb.DocType("Sales Invoice")
+		pe = frappe.qb.DocType("Payment Entry")
+		per = frappe.qb.DocType("Payment Entry Reference")
+		mop2 = Coalesce(pe.mode_of_payment, "")
+		branch2 = (
+			frappe.qb.from_(si2)
+			.join(per)
+			.on(si2.name == per.reference_name)
+			.join(pe)
+			.on(pe.name == per.parent)
+			.select(
+				si2.owner,
+				si2.posting_date,
+				mop2.as_("mode_of_payment"),
+				Sum(per.allocated_amount).as_("paid_amount"),
+			)
+			.where(pe.docstatus == 1)
+			.where(si2.name.isin(invoice_names))
+			.groupby(si2.owner, si2.posting_date, mop2)
+		)
+
+		# Branch 3: amounts credited via Journal Entry
+		je = frappe.qb.DocType("Journal Entry")
+		jea = frappe.qb.DocType("Journal Entry Account")
+		mop3 = Coalesce(je.voucher_type, "")
+		branch3 = (
+			frappe.qb.from_(je)
+			.join(jea)
+			.on(je.name == jea.parent)
+			.select(
+				je.owner, je.posting_date, mop3.as_("mode_of_payment"), Sum(jea.credit).as_("paid_amount")
+			)
+			.where(je.docstatus == 1)
+			.where(jea.reference_type == "Sales Invoice")
+			.where(jea.reference_name.isin(invoice_names))
+			.groupby(je.owner, je.posting_date, mop3)
+		)
+
+		# bare UNION => de-duplicated rows; wrapped as subquery `t` for the outer re-aggregation
+		t = branch1.union(branch2).union(branch3)
+		inv_mop_detail = (
+			frappe.qb.from_(t)
+			.select(
+				t.owner,
+				t.posting_date,
+				t.mode_of_payment,
+				Sum(t.paid_amount).as_("paid_amount"),
+			)
+			.groupby(t.owner, t.posting_date, t.mode_of_payment)
+			.run(as_dict=True)
+		)
+
+		# change amount paid back in cash, subtracted from the matching mode-of-payment detail below
+		sic = frappe.qb.DocType("Sales Invoice")
+		sipc = frappe.qb.DocType("Sales Invoice Payment")
+		mopc = Coalesce(sipc.mode_of_payment, "")
+		inv_change_amount = (
+			frappe.qb.from_(sic)
+			.join(sipc)
+			.on(sic.name == sipc.parent)
+			.select(
+				sic.owner,
+				sic.posting_date,
+				mopc.as_("mode_of_payment"),
+				Sum(sic.base_change_amount).as_("change_amount"),
+			)
+			.where(sic.name.isin(invoice_names))
+			.where(sipc.type == "Cash")
+			.where(sic.base_change_amount > 0)
+			.groupby(sic.owner, sic.posting_date, mopc)
+			.run(as_dict=True)
 		)
 
 		for d in inv_change_amount:

erpnext/accounts/report/sales_payment_summary/test_sales_payment_summary.py

@@ -2,12 +2,13 @@
 # License: GNU General Public License v3. See license.txt
 
 import frappe
-from frappe.utils import today
+from frappe.utils import flt, today
 
 from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
 from erpnext.accounts.report.sales_payment_summary.sales_payment_summary import (
 	get_mode_of_payment_details,
 	get_mode_of_payments,
+	get_pos_invoice_data,
 )
 from erpnext.tests.utils import ERPNextTestSuite
 
@@ -102,6 +103,33 @@ class TestSalesPaymentSummary(ERPNextTestSuite):
 
 		self.assertGreater(cc_init_amount, cc_final_amount)
 
+	def test_get_pos_invoice_data(self):
+		"""The POS path (is_pos filter -> get_pos_invoice_data) used nested loose-GROUP-BY subqueries
+		that raised on Postgres; it now aggregates deterministically and runs identically on both
+		engines."""
+		si = create_sales_invoice_record()
+		si.is_pos = 1
+		si.append(
+			"payments",
+			{"mode_of_payment": "Cash", "account": "_Test Cash - _TC", "amount": 10000},
+		)
+		si.insert()
+		si.submit()
+
+		filters = frappe._dict(
+			{"is_pos": 1, "company": "_Test Company", "from_date": today(), "to_date": today()}
+		)
+		data = get_pos_invoice_data(filters)
+
+		# the POS invoice's paid amount is aggregated; previously this query raised GroupingError on PG
+		self.assertTrue(data)
+		self.assertTrue(any(flt(row.get("paid_amount")) >= 10000 for row in data))
+
+		# customer filter must work: a.customer was not selected by the invoice subquery before the fix,
+		# so the filter errored on both engines. With the invoice's customer it still returns its payment.
+		filters["customer"] = si.customer
+		self.assertTrue(any(flt(row.get("paid_amount")) >= 10000 for row in get_pos_invoice_data(filters)))
+
 
 def get_filters():
 	return {"from_date": "1900-01-01", "to_date": today(), "company": "_Test Company"}

erpnext/accounts/report/sales_register/sales_register.py

@@ -347,14 +347,17 @@ def get_account_columns(invoice_list, include_payments):
 
 	if invoice_list:
 		# frappe drops ORDER BY for distinct queries on postgres (db_query), so sort in python to keep
-		# the generated account-column order deterministic and identical on both backends.
+		# the generated account-column order deterministic and identical on both backends. casefold
+		# reproduces MariaDB's case-insensitive collation order (the original raw SQL ORDER BY); plain
+		# sorted() would be case-sensitive and reorder columns vs the pre-effort MariaDB output.
 		income_accounts = sorted(
 			frappe.get_all(
 				"Sales Invoice Item",
 				filters={"docstatus": 1, "parent": ["in", [inv.name for inv in invoice_list]]},
 				pluck="income_account",
 				distinct=True,
-			)
+			),
+			key=str.casefold,
 		)
 
 		sales_taxes_query = get_taxes_query(invoice_list, "Sales Taxes and Charges", "Sales Invoice")
@@ -377,7 +380,8 @@ def get_account_columns(invoice_list, include_payments):
 				},
 				pluck="unrealized_profit_loss_account",
 				distinct=True,
-			)
+			),
+			key=str.casefold,
 		)
 
 	for account in income_accounts:

erpnext/accounts/report/sales_register/test_sales_register.py

@@ -55,6 +55,39 @@ class TestItemWiseSalesRegister(ERPNextTestSuite, AccountsTestMixin):
 			si = si.submit()
 		return si
 
+	def _ensure_income_account(self, account_name):
+		name = f"{account_name} - _TC"
+		if not frappe.db.exists("Account", name):
+			frappe.get_doc(
+				{
+					"doctype": "Account",
+					"account_name": account_name,
+					"parent_account": "Income - _TC",
+					"company": self.company,
+					"root_type": "Income",
+					"report_type": "Profit and Loss",
+					"account_type": "Income Account",
+				}
+			).insert()
+		return name
+
+	def test_income_account_columns_sorted_case_insensitively(self):
+		# The dynamic income-account columns must follow MariaDB's case-insensitive collation order and
+		# be identical on both engines. Plain python sorted() is case-sensitive (ASCII), so "ZZZ" would
+		# sort before "aaa"; casefold restores the pre-effort MariaDB order on both backends.
+		lower = self._ensure_income_account("aaa Test Income")
+		upper = self._ensure_income_account("ZZZ Test Income")
+		for account in (upper, lower):  # submit in non-casefold order
+			si = self.create_sales_invoice(do_not_submit=True)
+			si.items[0].income_account = account
+			si.submit()
+
+		filters = frappe._dict({"from_date": today(), "to_date": today(), "company": self.company})
+		columns = execute(filters)[0]
+		labels = [col["label"] for col in columns if col.get("label") in (lower, upper)]
+
+		self.assertEqual(labels, sorted([lower, upper], key=str.casefold))
+
 	def test_basic_report_output(self):
 		si = self.create_sales_invoice(rate=98)
 

erpnext/accounts/report/trial_balance_simple/trial_balance_simple.json

@@ -22,7 +22,7 @@
  "name": "Trial Balance (Simple)", 
  "owner": "Administrator", 
  "prepared_report": 0, 
- "query": "select fiscal_year as \"Fiscal Year:Data:80\",\n\tcompany as \"Company:Data:220\",\n\tposting_date as \"Posting Date:Date:100\",\n\taccount as \"Account:Data:380\",\n\tsum(debit) as \"Debit:Currency:140\",\n\tsum(credit) as \"Credit:Currency:140\",\n\tfinance_book as \"Finance Book:Link/Finance Book:140\"\nfrom `tabGL Entry`\nwhere is_cancelled = 0 and company = %(company)s\ngroup by fiscal_year, company, posting_date, account\norder by fiscal_year, company, posting_date, account",
+ "query": "select fiscal_year as \"Fiscal Year:Data:80\",\n\tcompany as \"Company:Data:220\",\n\tposting_date as \"Posting Date:Date:100\",\n\taccount as \"Account:Data:380\",\n\tsum(debit) as \"Debit:Currency:140\",\n\tsum(credit) as \"Credit:Currency:140\",\n\tmax(finance_book) as \"Finance Book:Link/Finance Book:140\"\nfrom `tabGL Entry`\nwhere is_cancelled = 0 and company = %(company)s\ngroup by fiscal_year, company, posting_date, account\norder by fiscal_year, company, posting_date, account",
  "ref_doctype": "GL Entry", 
  "report_name": "Trial Balance (Simple)", 
  "report_type": "Query Report", 

erpnext/accounts/report/utils.py

@@ -146,7 +146,6 @@ def get_appropriate_company(filters):
 	return company
 
 
-@frappe.whitelist()
 def get_invoiced_item_gross_margin(
 	sales_invoice: str | None = None,
 	item_code: str | None = None,

erpnext/accounts/services/advances.py

@@ -12,7 +12,7 @@ import frappe
 from frappe import _
 from frappe.query_builder import Criterion
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Abs, Max, Sum
+from frappe.query_builder.functions import Abs, IfNull, Max, Sum
 from frappe.utils import flt
 
 import erpnext
@@ -481,8 +481,18 @@ def get_common_query(
 			if condition.get("cost_center"):
 				common_filter_conditions.append(payment_entry.cost_center == condition["cost_center"])
 			if condition.get("accounting_dimensions"):
+				apply_strict_user_permissions = frappe.get_system_settings("apply_strict_user_permissions")
 				for field, val in condition.get("accounting_dimensions").items():
-					common_filter_conditions.append(payment_entry[field] == val)
+					if isinstance(val, list | tuple | set):
+						value_condition = payment_entry[field].isin(val)
+						if apply_strict_user_permissions:
+							common_filter_conditions.append(value_condition)
+						else:
+							common_filter_conditions.append(
+								(IfNull(payment_entry[field], "") == "") | value_condition
+							)
+					else:
+						common_filter_conditions.append(payment_entry[field] == val)
 			if condition.get("minimum_payment_amount"):
 				common_filter_conditions.append(
 					payment_entry.unallocated_amount.gte(condition["minimum_payment_amount"])

erpnext/accounts/services/gl_validator.py

@@ -37,25 +37,22 @@ def validate_disabled_accounts(gl_map):
 
 
 def validate_accounting_period(gl_map):
-	accounting_periods = frappe.db.sql(
-		""" SELECT
-			ap.name as name, ap.exempted_role as exempted_role
-		FROM
-			`tabAccounting Period` ap, `tabClosed Document` cd
-		WHERE
-			ap.name = cd.parent
-			AND ap.company = %(company)s
-			AND ap.disabled = 0
-			AND cd.closed = 1
-			AND cd.document_type = %(voucher_type)s
-			AND %(date)s between ap.start_date and ap.end_date
-			""",
-		{
-			"date": gl_map[0].posting_date,
-			"company": gl_map[0].company,
-			"voucher_type": gl_map[0].voucher_type,
-		},
-		as_dict=1,
+	ap = frappe.qb.DocType("Accounting Period")
+	cd = frappe.qb.DocType("Closed Document")
+	accounting_periods = (
+		frappe.qb.from_(ap)
+		.inner_join(cd)
+		.on(ap.name == cd.parent)
+		.select(ap.name.as_("name"), ap.exempted_role.as_("exempted_role"))
+		.where(
+			(ap.company == gl_map[0].company)
+			& (ap.disabled == 0)
+			& (cd.closed == 1)
+			& (cd.document_type == gl_map[0].voucher_type)
+			& (ap.start_date <= gl_map[0].posting_date)
+			& (ap.end_date >= gl_map[0].posting_date)
+		)
+		.run(as_dict=1)
 	)
 
 	if accounting_periods:
@@ -81,13 +78,11 @@ def validate_cwip_accounts(gl_map):
 		for ac in frappe.db.get_all("Asset Category", "enable_cwip_accounting")
 	)
 	if cwip_enabled:
-		cwip_accounts = [
-			d[0]
-			for d in frappe.db.sql(
-				"""select name from tabAccount
-			where account_type = 'Capital Work in Progress' and is_group=0"""
-			)
-		]
+		cwip_accounts = frappe.get_all(
+			"Account",
+			filters={"account_type": "Capital Work in Progress", "is_group": 0},
+			pluck="name",
+		)
 
 		for entry in gl_map:
 			if entry.account in cwip_accounts:
@@ -122,13 +117,24 @@ def check_freezing_date(posting_date, company, adv_adj=False):
 				)
 
 
-def validate_against_pcv(is_opening, posting_date, company):
-	if is_opening and frappe.db.exists("Period Closing Voucher", {"docstatus": 1, "company": company}):
+def validate_opening_entry_against_pcv(company):
+	if frappe.db.exists("Period Closing Voucher", {"docstatus": 1, "company": company}):
 		frappe.throw(
-			_("Opening Entry can not be created after Period Closing Voucher is created."),
+			_(
+				"A Period Closing Voucher is already submitted and an Opening Entry can no longer be created. {0} to learn more."
+			).format(
+				'<a href="https://docs.frappe.io/erpnext/period-closing-voucher#14-pcv-and-opening-entries" target="_blank" rel="noopener">'
+				+ _("Read the docs")
+				+ "</a>"
+			),
 			title=_("Invalid Opening Entry"),
 		)
 
+
+def validate_against_pcv(is_opening, posting_date, company):
+	if is_opening:
+		validate_opening_entry_against_pcv(company)
+
 	last_pcv_date = frappe.db.get_value(
 		"Period Closing Voucher", {"docstatus": 1, "company": company}, [{"MAX": "period_end_date"}]
 	)

erpnext/accounts/services/payment_schedule.py

@@ -302,6 +302,7 @@ def linked_order_has_payment_schedule(po_or_so) -> list:
 	return frappe.get_all("Payment Schedule", filters={"parent": po_or_so})
 
 
+@frappe.whitelist()
 def get_payment_terms(
 	terms_template: str,
 	posting_date: DateTimeLikeObject | None = None,

erpnext/accounts/services/taxes.py

@@ -177,6 +177,7 @@ class TaxService:
 		return amount, base_amount
 
 
+@frappe.whitelist()
 def get_tax_rate(account_head: str) -> dict:
 	return frappe.get_cached_value("Account", account_head, ["tax_rate", "account_name"], as_dict=True)
 

erpnext/accounts/utils.py

@@ -13,7 +13,7 @@ from frappe.desk.reportview import build_match_conditions
 from frappe.model.meta import get_field_precision
 from frappe.model.naming import determine_consecutive_week_number
 from frappe.query_builder import AliasedQuery, Case, Criterion, Field, Table
-from frappe.query_builder.functions import Count, IfNull, Max, Round, Sum
+from frappe.query_builder.functions import Count, IfNull, Max, Min, Round, Sum
 from frappe.query_builder.utils import DocType
 from frappe.utils import (
 	add_days,
@@ -411,10 +411,9 @@ def get_count_on(account, fieldname, date):
 			else:
 				dr_or_cr = "debit" if fieldname == "invoiced_amount" else "credit"
 				cr_or_dr = "credit" if fieldname == "invoiced_amount" else "debit"
-				select_fields = (
-					"ifnull(sum(credit-debit),0)"
-					if fieldname == "invoiced_amount"
-					else "ifnull(sum(debit-credit),0)"
+				gl = frappe.qb.DocType("GL Entry")
+				amount_expr = (
+					Sum(gl.credit - gl.debit) if fieldname == "invoiced_amount" else Sum(gl.debit - gl.credit)
 				)
 
 				if (
@@ -422,14 +421,21 @@ def get_count_on(account, fieldname, date):
 					or (gle.against_voucher_type in ["Sales Order", "Purchase Order"])
 					or (gle.against_voucher == gle.voucher_no and gle.get(dr_or_cr) > 0)
 				):
-					payment_amount = frappe.db.sql(
-						f"""
-						SELECT {select_fields}
-						FROM `tabGL Entry` gle
-						WHERE docstatus < 2 and posting_date <= %(date)s and against_voucher = %(voucher_no)s
-						and party = %(party)s and name != %(name)s""",
-						{"date": date, "voucher_no": gle.voucher_no, "party": gle.party, "name": gle.name},
-					)[0][0]
+					payment_amount = (
+						(
+							frappe.qb.from_(gl)
+							.select(amount_expr)
+							.where(
+								(gl.docstatus < 2)
+								& (gl.posting_date <= date)
+								& (gl.against_voucher == gle.voucher_no)
+								& (gl.party == gle.party)
+								& (gl.name != gle.name)
+							)
+							.run()[0][0]
+						)
+						or 0
+					)
 
 					outstanding_amount = flt(gle.get(dr_or_cr)) - flt(gle.get(cr_or_dr)) - payment_amount
 					currency_precision = get_currency_precision() or 2
@@ -1169,26 +1175,27 @@ def get_company_default(company: str, fieldname: str, ignore_validation: bool =
 
 
 def fix_total_debit_credit():
-	vouchers = frappe.db.sql(
-		"""select voucher_type, voucher_no,
-		sum(debit) - sum(credit) as diff
-		from `tabGL Entry`
-		group by voucher_type, voucher_no
-		having sum(debit) != sum(credit)""",
-		as_dict=1,
+	gle = frappe.qb.DocType("GL Entry")
+	vouchers = (
+		frappe.qb.from_(gle)
+		.select(gle.voucher_type, gle.voucher_no, (Sum(gle.debit) - Sum(gle.credit)).as_("diff"))
+		.groupby(gle.voucher_type, gle.voucher_no)
+		.having(Sum(gle.debit) != Sum(gle.credit))
+		.run(as_dict=1)
 	)
 
 	for d in vouchers:
 		if abs(d.diff) > 0:
 			dr_or_cr = d.voucher_type == "Sales Invoice" and "credit" or "debit"
 
-			frappe.db.sql(
-				"""update `tabGL Entry` set {} = {} + {}
-				where voucher_type = {} and voucher_no = {} and {} > 0 limit 1""".format(
-					dr_or_cr, dr_or_cr, "%s", "%s", "%s", dr_or_cr
-				),
-				(d.diff, d.voucher_type, d.voucher_no),
+			gle = frappe.qb.DocType("GL Entry")
+			name = frappe.db.get_value(
+				"GL Entry",
+				{"voucher_type": d.voucher_type, "voucher_no": d.voucher_no, dr_or_cr: [">", 0]},
+				"name",
 			)
+			if name:
+				frappe.qb.update(gle).set(gle[dr_or_cr], gle[dr_or_cr] + d.diff).where(gle.name == name).run()
 
 
 def get_currency_precision():
@@ -1230,11 +1237,12 @@ def get_held_invoices(party_type, party):
 	held_invoices = None
 
 	if party_type == "Supplier":
-		held_invoices = frappe.db.sql(
-			"select name from `tabPurchase Invoice` where on_hold = 1 and release_date IS NOT NULL and release_date > CURDATE()",
-			as_dict=1,
+		held_invoices = frappe.get_all(
+			"Purchase Invoice",
+			filters={"on_hold": 1, "release_date": [">", nowdate()]},
+			pluck="name",
 		)
-		held_invoices = set(d["name"] for d in held_invoices)
+		held_invoices = set(held_invoices)
 
 	return held_invoices
 
@@ -1742,13 +1750,15 @@ def sort_stock_vouchers_by_posting_date(
 	sle = frappe.qb.DocType("Stock Ledger Entry")
 	voucher_nos = [v[1] for v in stock_vouchers]
 
+	# only voucher_type/voucher_no are used downstream; order by Min() of the (per-voucher constant)
+	# posting_datetime so postgres accepts the GROUP BY without selecting non-aggregated columns
 	sles = (
 		frappe.qb.from_(sle)
-		.select(sle.voucher_type, sle.voucher_no, sle.posting_date, sle.posting_time, sle.creation)
+		.select(sle.voucher_type, sle.voucher_no)
 		.where((sle.is_cancelled == 0) & (sle.voucher_no.isin(voucher_nos)))
 		.groupby(sle.voucher_type, sle.voucher_no)
-		.orderby(sle.posting_datetime)
-		.orderby(sle.creation)
+		.orderby(Min(sle.posting_datetime))
+		.orderby(Min(sle.creation))
 	)
 
 	if company:
@@ -1769,25 +1779,37 @@ def get_future_stock_vouchers(posting_date, posting_time, for_warehouses=None, f
 
 	SLE = DocType("Stock Ledger Entry")
 
+	conditions = (SLE.posting_datetime >= posting_datetime) & (SLE.is_cancelled == 0)
+	if for_items:
+		conditions &= SLE.item_code.isin(for_items)
+	if for_warehouses:
+		conditions &= SLE.warehouse.isin(for_warehouses)
+	if company:
+		conditions &= SLE.company == company
+
+	# These SLE rows must stay locked for the duration of the repost so a concurrent stock
+	# transaction can't modify them mid-flight (the original DISTINCT ... FOR UPDATE did this).
+	# MariaDB carries the lock on the grouped query below; postgres rejects FOR UPDATE alongside
+	# GROUP BY, so lock the matching rows in a separate pass first -- the row locks are held until
+	# the surrounding transaction ends, giving the same protection.
+	if frappe.db.db_type == "postgres":
+		frappe.qb.from_(SLE).select(SLE.name).where(conditions).for_update().run()
+
+	# distinct vouchers in chronological order; expressed as GROUP BY + Min() so it's valid on
+	# postgres (SELECT DISTINCT can't ORDER BY non-selected cols, and FOR UPDATE is invalid with both).
+	# posting_datetime is constant per voucher, so the ordering is unchanged vs the DISTINCT form.
 	query = (
 		frappe.qb.from_(SLE)
 		.select(SLE.voucher_type, SLE.voucher_no)
-		.distinct()
-		.where(SLE.posting_datetime >= posting_datetime)
-		.where(SLE.is_cancelled == 0)
-		.orderby(SLE.posting_datetime)
-		.orderby(SLE.creation)
-		.for_update()
+		.where(conditions)
+		.groupby(SLE.voucher_type, SLE.voucher_no)
+		.orderby(Min(SLE.posting_datetime))
+		.orderby(Min(SLE.creation))
 	)
 
-	if for_items:
-		query = query.where(SLE.item_code.isin(for_items))
-
-	if for_warehouses:
-		query = query.where(SLE.warehouse.isin(for_warehouses))
-
-	if company:
-		query = query.where(SLE.company == company)
+	# lock scanned rows on MariaDB; on postgres they were already locked above
+	if frappe.db.db_type != "postgres":
+		query = query.for_update()
 
 	future_stock_vouchers = query.run(as_dict=True)
 
@@ -1809,14 +1831,11 @@ def get_voucherwise_gl_entries(future_stock_vouchers, posting_date):
 
 	voucher_nos = [d[1] for d in future_stock_vouchers]
 
-	gles = frappe.db.sql(
-		"""
-		select name, account, credit, debit, cost_center, project, voucher_type, voucher_no
-			from `tabGL Entry`
-		where
-			posting_date >= {} and voucher_no in ({})""".format("%s", ", ".join(["%s"] * len(voucher_nos))),
-		tuple([posting_date, *voucher_nos]),
-		as_dict=1,
+	gles = frappe.get_all(
+		"GL Entry",
+		filters={"posting_date": [">=", posting_date], "voucher_no": ["in", voucher_nos]},
+		fields=["name", "account", "credit", "debit", "cost_center", "project", "voucher_type", "voucher_no"],
+		limit=0,
 	)
 
 	for d in gles:
@@ -2235,7 +2254,7 @@ def delink_original_entry(pl_entry, partial_cancel=False):
 			qb.update(ple)
 			.set(ple.modified, now())
 			.set(ple.modified_by, frappe.session.user)
-			.set(ple.delinked, True)
+			.set(ple.delinked, 1)  # smallint column; postgres rejects boolean true
 			.where(
 				(ple.company == pl_entry.company)
 				& (ple.account_type == pl_entry.account_type)
@@ -2350,8 +2369,10 @@ class QueryPaymentLedger:
 				.where(Criterion.all(self.dimensions_filter))
 				.where(Criterion.all(self.voucher_posting_date))
 				.groupby(ple.against_voucher_type, ple.against_voucher_no, ple.party_type, ple.party)
-				.orderby(ple.invoice_date, ple.voucher_no)
-				.having(qb.Field("amount_in_account_currency") > 0)
+				# order by the select aliases (postgres can't ORDER BY a non-existent ple column)
+				.orderby(qb.Field("invoice_date"), qb.Field("voucher_no"))
+				# postgres HAVING can't reference a select alias; use the aggregate expression
+				.having(Sum(ple.amount_in_account_currency) > 0)
 				.limit(self.limit)
 				.run()
 			)
@@ -2365,18 +2386,21 @@ class QueryPaymentLedger:
 		query_voucher_amount = (
 			qb.from_(ple)
 			.select(
-				ple.account,
+				# columns that are constant per (voucher_type, voucher_no, party_type, party) are
+				# wrapped in Max() so the query is valid on postgres (which, unlike MariaDB, requires
+				# every non-aggregated column to be grouped or aggregated)
+				Max(ple.account).as_("account"),
 				ple.voucher_type,
 				ple.voucher_no,
 				ple.party_type,
 				ple.party,
-				ple.posting_date,
-				ple.due_date,
-				ple.account_currency.as_("currency"),
-				ple.cost_center.as_("cost_center"),
+				Max(ple.posting_date).as_("posting_date"),
+				Max(ple.due_date).as_("due_date"),
+				Max(ple.account_currency).as_("currency"),
+				Max(ple.cost_center).as_("cost_center"),
 				Sum(ple.amount).as_("amount"),
 				Sum(ple.amount_in_account_currency).as_("amount_in_account_currency"),
-				ple.remarks,
+				Max(ple.remarks).as_("remarks"),
 			)
 			.where(ple.delinked == 0)
 			.where(Criterion.all(filter_on_voucher_no))
@@ -2390,14 +2414,15 @@ class QueryPaymentLedger:
 		query_voucher_outstanding = (
 			qb.from_(ple)
 			.select(
-				ple.account,
+				# Max() on columns constant per group keeps this valid on postgres (see above)
+				Max(ple.account).as_("account"),
 				ple.against_voucher_type.as_("voucher_type"),
 				ple.against_voucher_no.as_("voucher_no"),
 				ple.party_type,
 				ple.party,
-				ple.posting_date,
-				ple.due_date,
-				ple.account_currency.as_("currency"),
+				Max(ple.posting_date).as_("posting_date"),
+				Max(ple.due_date).as_("due_date"),
+				Max(ple.account_currency).as_("currency"),
 				Sum(ple.amount).as_("amount"),
 				Sum(ple.amount_in_account_currency).as_("amount_in_account_currency"),
 			)
@@ -2446,17 +2471,19 @@ class QueryPaymentLedger:
 
 		# build CTE filter
 		# only fetch invoices
+		# The combined CTE query has no GROUP BY, so these are row filters. MariaDB tolerates HAVING
+		# on a select alias here, but postgres does not; express them as WHERE on the source column.
 		if self.get_invoices:
 			self.cte_query_voucher_amount_and_outstanding = (
-				self.cte_query_voucher_amount_and_outstanding.having(
-					qb.Field("outstanding_in_account_currency") > 0
+				self.cte_query_voucher_amount_and_outstanding.where(
+					Table("outstanding").amount_in_account_currency > 0
 				)
 			)
 		# only fetch payments
 		elif self.get_payments:
 			self.cte_query_voucher_amount_and_outstanding = (
-				self.cte_query_voucher_amount_and_outstanding.having(
-					qb.Field("outstanding_in_account_currency") < 0
+				self.cte_query_voucher_amount_and_outstanding.where(
+					Table("outstanding").amount_in_account_currency < 0
 				)
 			)
 

erpnext/assets/doctype/asset/asset.py

@@ -735,12 +735,16 @@ class Asset(AccountsController):
 			frappe.throw(_("Asset cannot be cancelled, as it is already {0}").format(self.status))
 
 	def cancel_movement_entries(self):
-		movements = frappe.db.sql(
-			"""SELECT asm.name, asm.docstatus
-			FROM `tabAsset Movement` asm, `tabAsset Movement Item` asm_item
-			WHERE asm_item.parent=asm.name and asm_item.asset=%s and asm.docstatus=1""",
-			self.name,
-			as_dict=1,
+		# filter the parent Asset Movement's docstatus (as the original SQL did), not the child row's
+		asm = frappe.qb.DocType("Asset Movement")
+		asm_item = frappe.qb.DocType("Asset Movement Item")
+		movements = (
+			frappe.qb.from_(asm_item)
+			.inner_join(asm)
+			.on(asm_item.parent == asm.name)
+			.select(asm.name)
+			.where((asm_item.asset == self.name) & (asm.docstatus == 1))
+			.run(as_dict=True)
 		)
 
 		for movement in movements:
@@ -860,15 +864,18 @@ class Asset(AccountsController):
 		cwip_enabled = is_cwip_accounting_enabled(self.asset_category)
 		cwip_account = self.get_cwip_account(cwip_enabled=cwip_enabled)
 
-		query = """SELECT name FROM `tabGL Entry` WHERE voucher_no = %s and account = %s"""
 		if asset_bought_with_invoice:
 			# with invoice purchase either expense or cwip has been booked
-			expense_booked = frappe.db.sql(query, (purchase_document, fixed_asset_account), as_dict=1)
+			expense_booked = frappe.db.exists(
+				"GL Entry", {"voucher_no": purchase_document, "account": fixed_asset_account}
+			)
 			if expense_booked:
 				# if expense is already booked from invoice then do not make gl entries regardless of cwip enabled/disabled
 				return False
 
-			cwip_booked = frappe.db.sql(query, (purchase_document, cwip_account), as_dict=1)
+			cwip_booked = frappe.db.exists(
+				"GL Entry", {"voucher_no": purchase_document, "account": cwip_account}
+			)
 			if cwip_booked:
 				# if cwip is booked from invoice then make gl entries regardless of cwip enabled/disabled
 				return True
@@ -878,10 +885,11 @@ class Asset(AccountsController):
 				# if cwip account isn't available do not make gl entries
 				return False
 
-			cwip_booked = frappe.db.sql(query, (purchase_document, cwip_account), as_dict=1)
 			# if cwip is not booked from receipt then do not make gl entries
 			# if cwip is booked from receipt then make gl entries
-			return cwip_booked
+			return bool(
+				frappe.db.exists("GL Entry", {"voucher_no": purchase_document, "account": cwip_account})
+			)
 
 	def get_purchase_document(self):
 		asset_bought_with_invoice = self.purchase_invoice and frappe.db.get_value(
@@ -1074,11 +1082,15 @@ def make_post_gl_entry():
 
 	for asset_category in asset_categories:
 		if cint(asset_category.enable_cwip_accounting):
-			assets = frappe.db.sql_list(
-				""" select name from `tabAsset`
-				where asset_category = %s and ifnull(booked_fixed_asset, 0) = 0
-				and available_for_use_date = %s and docstatus = 1""",
-				(asset_category.name, nowdate()),
+			assets = frappe.get_all(
+				"Asset",
+				filters={
+					"asset_category": asset_category.name,
+					"booked_fixed_asset": 0,
+					"available_for_use_date": nowdate(),
+					"docstatus": 1,
+				},
+				pluck="name",
 			)
 
 			for asset in assets: