fix: Bosnian translations

3-way merged onto develop (preserving the get_party_bank_account import move).
get_subscription_details passes order_by="" so get_all does not inject the
doctype default sort the raw query never had.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>

.github/helper/install.sh

@@ -4,24 +4,46 @@ set -e
 
 cd ~ || exit
 
-sudo apt update
-sudo apt remove mysql-server mysql-client
-sudo apt install libcups2-dev redis-server mariadb-client libmariadb-dev
-
-pip install frappe-bench
-
 githubbranch=${GITHUB_BASE_REF:-${GITHUB_REF##*/}}
 frappeuser=${FRAPPE_USER:-"frappe"}
 frappecommitish=${FRAPPE_BRANCH:-$githubbranch}
 
+# ---------------------------------------------------------------------------
+# Phase 1 — parallelise the three slow, independent setup steps:
+#   a) system packages   b) frappe-bench pip install   c) frappe git fetch
+# ---------------------------------------------------------------------------
+
+sudo apt 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=$!
+
+pip install frappe-bench &
+pip_pid=$!
+
 mkdir frappe
+(
+  cd frappe
+  git init
+  git remote add origin "https://github.com/${frappeuser}/frappe"
+  git fetch origin "${frappecommitish}" --depth 1
+) &
+clone_pid=$!
+
+wait $apt_pid
+wait $pip_pid
+wait $clone_pid
+
 pushd frappe
-git init
-git remote add origin "https://github.com/${frappeuser}/frappe"
-git fetch origin "${frappecommitish}" --depth 1
 git checkout FETCH_HEAD
 popd
 
+# ---------------------------------------------------------------------------
+# Phase 2 — bench init and site setup
+# ---------------------------------------------------------------------------
+
 bench init --skip-assets --frappe-path ~/frappe --python "$(which python)" frappe-bench
 
 mkdir ~/frappe-bench/sites/test_site
@@ -37,6 +59,11 @@ 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'"
 
+    # 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 \
+        -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'"
@@ -51,9 +78,11 @@ fi
 
 
 install_whktml() {
-    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
+    # 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=$!

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

@@ -59,6 +59,10 @@ jobs:
         env:
           TZ: 'Asia/Kolkata'
           MARIADB_ROOT_PASSWORD: 'root'
+          # Disable durability guarantees that are unnecessary in a throwaway CI container.
+          # innodb_flush_log_at_trx_commit=0 avoids an fsync on every commit (biggest win).
+          # sync_binlog=0 skips binary-log syncs; innodb_doublewrite=0 skips the doublewrite buffer.
+          MARIADB_EXTRA_FLAGS: --innodb-flush-log-at-trx-commit=0 --sync-binlog=0 --innodb-doublewrite=0
         ports:
           - 3306:3306
         options: --health-cmd="mariadb-admin ping" --health-interval=5s --health-timeout=2s --health-retries=3
@@ -122,6 +126,12 @@ jobs:
           restore-keys: |
             ${{ runner.os }}-yarn-
 
+      - name: Cache wkhtmltopdf
+        uses: actions/cache@v4
+        with:
+          path: /tmp/wkhtmltox.deb
+          key: wkhtmltox-0.12.6.1-2-jammy-amd64
+
       - name: Install
         run: bash ${GITHUB_WORKSPACE}/.github/helper/install.sh
         env:
@@ -131,7 +141,14 @@ jobs:
           FRAPPE_BRANCH: ${{ github.event.client_payload.sha || github.event.inputs.branch }}
 
       - name: Run Tests
-        run: 'cd ~/frappe-bench/ && bench --site test_site run-parallel-tests --lightmode --app erpnext --total-builds ${{ strategy.job-total }} --build-number ${{ matrix.container }} --with-coverage'
+        run: |
+          cd ~/frappe-bench/
+          coverage_flag=""
+          if [ "$WITH_COVERAGE" = "true" ]; then coverage_flag="--with-coverage"; fi
+          bench --site test_site run-parallel-tests --lightmode --app erpnext \
+            --total-builds ${{ strategy.job-total }} \
+            --build-number ${{ matrix.container }} \
+            $coverage_flag
         env:
           TYPE: server
 
@@ -141,6 +158,7 @@ jobs:
         run: cat ~/frappe-bench/bench_start.log || true
 
       - name: Upload coverage data
+        if: ${{ env.WITH_COVERAGE == 'true' }}
         uses: actions/upload-artifact@v4
         with:
           name: coverage-${{ matrix.container }}
@@ -149,6 +167,7 @@ jobs:
   coverage:
     name: Coverage Wrap Up
     needs: test
+    if: ${{ github.event_name != 'pull_request' }}
     runs-on: ubuntu-latest
     steps:
       - name: Clone

.greptile/config.json

@@ -0,0 +1,10 @@
+{
+    "disabledLabels": [
+        "conflicts"
+    ],
+    "context": {
+        "repos": [
+            "frappe/frappe"
+        ]
+    }
+}

banking/package.json

@@ -48,7 +48,7 @@
     "tailwindcss": "^4.3.0",
     "tw-animate-css": "^1.4.0",
     "usehooks-ts": "^3.1.1",
-    "vite": "^8.0.11"
+    "vite": "^8.0.16"
   },
   "devDependencies": {
     "@eslint/js": "^9.39.1",

banking/src/components/features/BankReconciliation/BankBalance.tsx

@@ -250,7 +250,7 @@ const ClosingBalanceForm = ({ defaultBalance, date, bankAccount, onClose }: { de
                     {_("Enter the closing balance you see in your bank statement for {0} as of the {1}", [bankAccount?.account_name ?? bankAccount?.name ?? '', formatDate(date, 'Do MMM YYYY')])}
                 </DialogDescription>
             </DialogHeader>
-            {error && <ErrorBanner error={error} />}
+            {error && <div className="py-2"><ErrorBanner error={error} /></div>}
             <div className="py-4">
                 <CurrencyFormField
                     name="balance"

banking/src/lib/frappe.ts

@@ -33,6 +33,16 @@ export const getErrorMessages = (error?: FrappeError | null): ParsedErrorMessage
         }
     })
 
+    // @ts-expect-error - some errors have _error_message
+    if (error?._error_message) {
+        eMessages.push({
+            // @ts-expect-error - some errors have _error_message
+            message: error?._error_message,
+            title: "Error",
+            indicator: "red"
+        })
+    }
+
     if (eMessages.length === 0) {
         // Get the message from the exception by removing the exc_type
         const indexOfFirstColon = error?.exception?.indexOf(':')

banking/yarn.lock

@@ -358,10 +358,10 @@
   dependencies:
     "@tybys/wasm-util" "^0.10.1"
 
-"@oxc-project/types@=0.128.0":
-  version "0.128.0"
-  resolved "https://registry.yarnpkg.com/@oxc-project/types/-/types-0.128.0.tgz#efc7524f948ff9e8ab1404ecad1823849c6fe149"
-  integrity sha512-huv1Y/LzBJkBVHt3OlC7u0zHBW9qXf1FdD7sGmc1rXc2P1mTwHssYv7jyGx5KAACSCH+9B3Bhn6Z9luHRvf7pQ==
+"@oxc-project/types@=0.133.0":
+  version "0.133.0"
+  resolved "https://registry.yarnpkg.com/@oxc-project/types/-/types-0.133.0.tgz#2e282ef9e1d26e06b68ccd14b73f310a3b2cf7f8"
+  integrity sha512-KzkdCd6Uxqnf6l3HOw1xfatAlUURA0g14cvBYFyJ5SaNOQbOUvBr9PKArcPcrNIeRsBdgcUzOGrhKveVpvOIGA==
 
 "@radix-ui/number@1.1.1":
   version "1.1.1"
@@ -1042,95 +1042,95 @@
   resolved "https://registry.yarnpkg.com/@radix-ui/rect/-/rect-1.1.1.tgz#78244efe12930c56fd255d7923865857c41ac8cb"
   integrity sha512-HPwpGIzkl28mWyZqG52jiqDJ12waP11Pa1lGoiyUkIEuMLBP0oeK/C89esbXrxsky5we7dfd8U58nm0SgAWpVw==
 
-"@rolldown/binding-android-arm64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-android-arm64/-/binding-android-arm64-1.0.0-rc.18.tgz#3af8b2242086125934a85c1915b76e0a6a2054c1"
-  integrity sha512-lIDyUAfD7U3+BWKzdxMbJcsYHuqXqmGz40aeRqvuAm3y5TkJSYTBW2RDrn65DJFPQqVjUAUqq5uz8urzQ8aBdQ==
+"@rolldown/binding-android-arm64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-android-arm64/-/binding-android-arm64-1.0.3.tgz#54ce8f8382213f4a314a0c2f7ba83f81ffeae592"
+  integrity sha512-454rs7jHngixp/NMxd5srYD57OnzSlZ/eFTETjORQHLwJG1lRtmNOJcBerZlfu4GjKqeq8aCCIQrMdHyhI51Hw==
 
-"@rolldown/binding-darwin-arm64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-arm64/-/binding-darwin-arm64-1.0.0-rc.18.tgz#ae0b4467d24ecd6c6589f03d4d4699616ee9649c"
-  integrity sha512-apJq2ktnGp27nSInMR5Vcj8kY6xJzDAvfdIFlpDcAK/w4cDO58qVoi1YQsES/SKiFNge/6e4CUzgjfHduYqWpQ==
+"@rolldown/binding-darwin-arm64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-arm64/-/binding-darwin-arm64-1.0.3.tgz#388fca1566c14c00c4b446fc3928630e7f0d95fc"
+  integrity sha512-PcAhP+ynjURNyy8SKGl5DQP94aGuB/7JrXJb/t7P+hanXvQVMWzUvRRhBAcg/lNRadBhoUPqSoP4xw5tR/KBEA==
 
-"@rolldown/binding-darwin-x64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.0-rc.18.tgz#23cf24b0a7b96c8990bbdd8a91e7fd3ba82b00e7"
-  integrity sha512-5Ofot8xbs+pxRHJqm9/9N/4sTQOvdrwEsmPE9pdLEEoAbdZtG6F2LMDfO1sp6ZAtXJuJV/21ew2srq3W8NXB5g==
+"@rolldown/binding-darwin-x64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.3.tgz#53f57de1f599ecf1db13823cfc88c18fb80954ad"
+  integrity sha512-9YpfeUvSE2RS7wysJ81uOZkXJz7f7Q55H2Gvp3VEw/EsahqDtrphrZ0EwDLK5vvKOzaCrBsjF8JmnMLcUt78Gg==
 
-"@rolldown/binding-freebsd-x64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-freebsd-x64/-/binding-freebsd-x64-1.0.0-rc.18.tgz#a047a770f94dc451c062b729e5d1cf82e5c6f9c4"
-  integrity sha512-7h8eeOTT1eyqJyx64BFCnWZpNm486hGWt2sqeLLgDxA0xI1oGZ9H7gK1S85uNGmBhkdPwa/6reTxfFFKvIsebw==
+"@rolldown/binding-freebsd-x64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-freebsd-x64/-/binding-freebsd-x64-1.0.3.tgz#6f3fdda1b7aeaac9d268a526804b4fb96e4e35f1"
+  integrity sha512-yB1IlAsSNHncV6SCTL27/MVGR5htvQsoGxIv5KMGXALp+Ll1wYsn+x98M9MW7qa+NdSbvrrY7ANI4wLJ0n1e6g==
 
-"@rolldown/binding-linux-arm-gnueabihf@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm-gnueabihf/-/binding-linux-arm-gnueabihf-1.0.0-rc.18.tgz#c0b7f346cbf50301cea669a4632bc63aabe6a72c"
-  integrity sha512-eRcm/HVt9U/JFu5RKAEKwGQYtDCKWLiaH6wOnsSEp6NMBb/3Os8LgHZlNyzMpFVNmiiMFlfb2zEnebfzJrHFmg==
+"@rolldown/binding-linux-arm-gnueabihf@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm-gnueabihf/-/binding-linux-arm-gnueabihf-1.0.3.tgz#d87a454bf585cc9676849377e91d6e375297326f"
+  integrity sha512-Yi30IVAAfLUCy2MseFjbB1jAMDl1VMCAas5StnYp8da9+CKvMd2H2cbEjWcw5NPaPqzvYkVIaF1nNUG+b7u/sw==
 
-"@rolldown/binding-linux-arm64-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-gnu/-/binding-linux-arm64-gnu-1.0.0-rc.18.tgz#af56373c7996ebe6379207cd699c9f7f705e235d"
-  integrity sha512-SOrT/cT4ukTmgnrEz/Hg3m7LBnuCLW9psDeMKrimRWY4I8DmnO7Lco8W2vtqPmMkbVu8iJ+g4GFLVLLOVjJ9DQ==
+"@rolldown/binding-linux-arm64-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-gnu/-/binding-linux-arm64-gnu-1.0.3.tgz#419fd6bf612cf348f10528cbcd94ebab9607d8d1"
+  integrity sha512-jsO7R8To+AdlYgUmN5sHSCZbfhtMBkO0WUx8iORQnPcMMdgr7qM2DQmMwgabs3GhNztdmoKkMKQFHD6DTMCIQw==
 
-"@rolldown/binding-linux-arm64-musl@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-musl/-/binding-linux-arm64-musl-1.0.0-rc.18.tgz#a8f5acd21fcffc8991aa84710e3ae603c4240ea4"
-  integrity sha512-QWjdxN1HJCpBTAcZ5N5F7wju3gVPzRzSpmGzx7na0c/1qpN9CFil+xt+l9lV/1M6/gqHSNXCiqPfwhVJPeLnug==
+"@rolldown/binding-linux-arm64-musl@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-musl/-/binding-linux-arm64-musl-1.0.3.tgz#fcc6918696bb76844877e1e4930a18fd0d374069"
+  integrity sha512-VWkUHwWriDciit80wleYwKILoR/KMvxh/IdwS/paX+ZgpuRpCrKLUdadJbc0NpBEiyhpYawsJ73j9aCvOH+f7Q==
 
-"@rolldown/binding-linux-ppc64-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-ppc64-gnu/-/binding-linux-ppc64-gnu-1.0.0-rc.18.tgz#1d4a89e040ff82141fc46e717cfab80b05f7c13f"
-  integrity sha512-ugCOyj7a4d9h3q9B+wXmf6g3a68UsjGh6dob5DHevHGMwDUbhsYNbSPxJsENcIttJZ9jv7qGM2UesLw5jqIhdg==
+"@rolldown/binding-linux-ppc64-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-ppc64-gnu/-/binding-linux-ppc64-gnu-1.0.3.tgz#32aecb7c8dae5d4f2a8cde57a058ec86991542f8"
+  integrity sha512-5f1laC0SlIR0yDbFCd8acUhvJIag6N3zC5P7oUPN6wX0aOma+uKJ0wBDH5aq7I1PVI2ttTlhJwzwRIBnLiSGEg==
 
-"@rolldown/binding-linux-s390x-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-s390x-gnu/-/binding-linux-s390x-gnu-1.0.0-rc.18.tgz#97c21feeb2ed87d07820f0b2dcc5dd663e7a7f3b"
-  integrity sha512-kKWRhbsotpXkGbcd5dllUWg5gEXcDAa8u5YnP9AV5DYNbvJHGzzuwv7dpmhc8NqKMJldl0a+x76IHbspEpEmdA==
+"@rolldown/binding-linux-s390x-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-s390x-gnu/-/binding-linux-s390x-gnu-1.0.3.tgz#bed9346ea81e6bb8b93cf11f5d88b77db890b763"
+  integrity sha512-Iq4ko0r4XsgbrF/LunNgHtAGLRRVE2kXonAXQ/MV0mC6jQpMOhW1SvtZja2EhC/kd05++bP78dsqBeIQyYJ6Yg==
 
-"@rolldown/binding-linux-x64-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-gnu/-/binding-linux-x64-gnu-1.0.0-rc.18.tgz#06310d40fe139ccc3c433b361120d337c66ebec2"
-  integrity sha512-uCo8ElcCIAMyYAZyuIZ81oFkhTSIllNvUCHCAlbhlN4ji3uC28h7IIdlXyIvGO7HsuqnV9p3rD/bpH7XhIyhRw==
+"@rolldown/binding-linux-x64-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-gnu/-/binding-linux-x64-gnu-1.0.3.tgz#64c2d26f75dffd9b5a1f97557a00ae77250c8cb7"
+  integrity sha512-B8m6tD5+/N5FeNQFbKlLA/2yVq9ycQP1SeedyEYYKWBNR3ZQbkvIUcNnDNM03lO1l5F2roiiFJGgvoLLyZXtSg==
 
-"@rolldown/binding-linux-x64-musl@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-musl/-/binding-linux-x64-musl-1.0.0-rc.18.tgz#6a711258841f42609b238050cfcd5db13ac136d0"
-  integrity sha512-XNOQZtuE6yUIvx4rwGemwh8kpL1xvU41FXy/s9K7T/3JVcqGzo3NfKM2HrbrGgfPYGFW42f07Wk++aOC6B9NWA==
+"@rolldown/binding-linux-x64-musl@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-musl/-/binding-linux-x64-musl-1.0.3.tgz#5a45132e8a47659eeaaf3b540c2954a97c860ff3"
+  integrity sha512-pSdpdUJHkuCxun9LE7jvgUB9qsRgaiyNNCX7m/AvHTcq67AiT/Yhoxvw5zPfhrM8k/BfP8ce/hMOpthKDpEUow==
 
-"@rolldown/binding-openharmony-arm64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-openharmony-arm64/-/binding-openharmony-arm64-1.0.0-rc.18.tgz#15cb644beeafdbec930d79ed45c2a7c2573eac70"
-  integrity sha512-tSn/kzrfa7tNOXr7sEacDBN4YsIqTyLqh45IO0nHDwtpKIDNDJr+VFojt+4klSpChxB29JLyduSsE0MKEwa65A==
+"@rolldown/binding-openharmony-arm64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-openharmony-arm64/-/binding-openharmony-arm64-1.0.3.tgz#290513068c55e849dc8457a32afee1d7b0acb309"
+  integrity sha512-OXXS3RKJgX2uLwM+gYyuH5omcH8fL1LJs96pZGgtetVCahON57+d4SJHzTgZiOjxgGkSnpXpOsWuPDGAKAigEg==
 
-"@rolldown/binding-wasm32-wasi@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-wasm32-wasi/-/binding-wasm32-wasi-1.0.0-rc.18.tgz#ca3a56d11dfd533d743711141b3bb4c1ec10110e"
-  integrity sha512-+J9YGmc+czgqlhYmwun3S3O0FIZhsH8ep2456xwjAdIOmuJxM7xz4P4PtrxU+Bz17a/5bqPA8o3HAAoX0teUdg==
+"@rolldown/binding-wasm32-wasi@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-wasm32-wasi/-/binding-wasm32-wasi-1.0.3.tgz#3d9972dbf1a953d3c7afaa4a0f20ef2b2e39f31b"
+  integrity sha512-JTtb8BWFynicNSoPrehsCzBtOKjZ6jhMiPFEmOiuXg1Fl8dn2KHQob+GuPSGR0dryQa1PQJbzjF3dqO/whhjLg==
   dependencies:
     "@emnapi/core" "1.10.0"
     "@emnapi/runtime" "1.10.0"
     "@napi-rs/wasm-runtime" "^1.1.4"
 
-"@rolldown/binding-win32-arm64-msvc@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-arm64-msvc/-/binding-win32-arm64-msvc-1.0.0-rc.18.tgz#8c2117d68331d7de59d24631146d538fc203d27c"
-  integrity sha512-zsu47DgU0FQzSwi6sU9dZoEdUv7pc1AptSEz/Z8HBg54sV0Pbs3N0+CrIbTsgiu6EyoaNN9CHboqbLaz9lhOyQ==
+"@rolldown/binding-win32-arm64-msvc@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-arm64-msvc/-/binding-win32-arm64-msvc-1.0.3.tgz#a004ab607a16d6f03bcb555728ff888af75773ad"
+  integrity sha512-gEdFFEN70A/jxb2svrWsN3aDL7OUtmvlOy+6fa2jxG8K0wQ1ZbdeLGnidov6Yu5/733dI5ySfzFlQ/cb0bSz1g==
 
-"@rolldown/binding-win32-x64-msvc@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-x64-msvc/-/binding-win32-x64-msvc-1.0.0-rc.18.tgz#bb5c28df3095046778cc1b020ef52fc5ee7b7e70"
-  integrity sha512-7H+3yqGgmnlDTRRhw/xpYY9J1kf4GC681nVc4GqKhExZTDrVVrV2tsOR9kso0fvgBdcTCcQShx4SLLoHgaLwhg==
-
-"@rolldown/pluginutils@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/pluginutils/-/pluginutils-1.0.0-rc.18.tgz#51cf2589596a179ebe8cbf313f1358c7b51a2fdc"
-  integrity sha512-CUY5Mnhe64xQBGZEEXQ5WyZwsc1JU3vAZLIxtrsBt3LO6UOb+C8GunVKqe9sT8NeWb4lqSaoJtp2xo6GxT1MNw==
+"@rolldown/binding-win32-x64-msvc@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-x64-msvc/-/binding-win32-x64-msvc-1.0.3.tgz#e2a25b34691a1cc8a1209d7de709063026dd0cdb"
+  integrity sha512-eXB7CHuaQdqmJcc3koCNtNPmT/bj2gc999kUFgBxG8Ac0NdgXc4rkCHhqrgrhN3zddvvvrgzj1e90SuSfmyIXA==
 
 "@rolldown/pluginutils@1.0.0-rc.7":
   version "1.0.0-rc.7"
   resolved "https://registry.yarnpkg.com/@rolldown/pluginutils/-/pluginutils-1.0.0-rc.7.tgz#0414869467f0e471a6515d4f506c85fde867e022"
   integrity sha512-qujRfC8sFVInYSPPMLQByRh7zhwkGFS4+tyMQ83srV1qrxL4g8E2tyxVVyxd0+8QeBM1mIk9KbWxkegRr76XzA==
 
+"@rolldown/pluginutils@^1.0.0":
+  version "1.0.1"
+  resolved "https://registry.yarnpkg.com/@rolldown/pluginutils/-/pluginutils-1.0.1.tgz#e3fcee093fbb5ce765e1ad088ff4de2889f6f9be"
+  integrity sha512-2j9bGt5Jh8hj+vPtgzPtl72j0yRxHAyumoo6TNfAjsLB04UtpSvPbPcDcBMxz7n+9CYB0c1GxQFxYRg2jimqGw==
+
 "@socket.io/component-emitter@~3.1.0":
   version "3.1.2"
   resolved "https://registry.yarnpkg.com/@socket.io/component-emitter/-/component-emitter-3.1.2.tgz#821f8442f4175d8f0467b9daf26e3a18e2d02af2"
@@ -3031,10 +3031,10 @@ ms@^2.1.3:
   resolved "https://registry.yarnpkg.com/ms/-/ms-2.1.3.tgz#574c8138ce1d2b5861f0b44579dbadd60c6615b2"
   integrity sha512-6FlzubTLZG3J2a/NVCAleEhjzq5oxgHyaCU9yYXvcLsvoVaHJq/s5xXI6/XXP6tz7R9xAOtHnSO/tXtF3WRTlA==
 
-nanoid@^3.3.11:
-  version "3.3.11"
-  resolved "https://registry.yarnpkg.com/nanoid/-/nanoid-3.3.11.tgz#4f4f112cefbe303202f2199838128936266d185b"
-  integrity sha512-N8SpfPUnUp1bK+PMYW8qSWdl9U+wwNWI4QKxOYDy9JAro3WMX7p2OeVRF9v+347pnakNevPmiHhNmZ2HbFA76w==
+nanoid@^3.3.12:
+  version "3.3.12"
+  resolved "https://registry.yarnpkg.com/nanoid/-/nanoid-3.3.12.tgz#ab3d912e217a6d0a514f00a72a16543a28982c05"
+  integrity sha512-ZB9RH/39qpq5Vu6Y+NmUaFhQR6pp+M2Xt76XBnEwDaGcVAqhlvxrl3B2bKS5D3NH3QR76v3aSrKaF/Kiy7lEtQ==
 
 natural-compare@^1.4.0:
   version "1.4.0"
@@ -3119,22 +3119,17 @@ picocolors@^1.1.1:
   resolved "https://registry.yarnpkg.com/picocolors/-/picocolors-1.1.1.tgz#3d321af3eab939b083c8f929a1d12cda81c26b6b"
   integrity sha512-xceH2snhtb5M9liqDsmEw56le376mTZkEX/jEb/RxNFyegNul7eNslCXP9FDj/Lcu0X8KEyMceP2ntpaHrDEVA==
 
-picomatch@^4.0.3:
-  version "4.0.3"
-  resolved "https://registry.yarnpkg.com/picomatch/-/picomatch-4.0.3.tgz#796c76136d1eead715db1e7bad785dedd695a042"
-  integrity sha512-5gTmgEY/sqK6gFXLIsQNH19lWb4ebPDLA4SdLP7dsWkIXHWlG66oPuVvXSGFPppYZz8ZDZq0dYYrbHfBCVUb1Q==
-
 picomatch@^4.0.4:
   version "4.0.4"
   resolved "https://registry.yarnpkg.com/picomatch/-/picomatch-4.0.4.tgz#fd6f5e00a143086e074dffe4c924b8fb293b0589"
   integrity sha512-QP88BAKvMam/3NxH6vj2o21R6MjxZUAd6nlwAS/pnGvN9IVLocLHxGYIzFhg6fUQ+5th6P4dv4eW9jX3DSIj7A==
 
-postcss@^8.5.14:
-  version "8.5.14"
-  resolved "https://registry.yarnpkg.com/postcss/-/postcss-8.5.14.tgz#a66c2d7808fadf69ebb5b84a03f8bafd76c4919c"
-  integrity sha512-SoSL4+OSEtR99LHFZQiJLkT59C5B1amGO1NzTwj7TT1qCUgUO6hxOvzkOYxD+vMrXBM3XJIKzokoERdqQq/Zmg==
+postcss@^8.5.15:
+  version "8.5.15"
+  resolved "https://registry.yarnpkg.com/postcss/-/postcss-8.5.15.tgz#d1eaf677a324e9ec02196da2d3fecf4a0b9a735c"
+  integrity sha512-FfR8sjd4em2T6fb3I2MwAJU7HWVMr9zba+enmQeeWFfCbm+UOC/0X4DS8XtpUTMwWMGbjKYP7xjfNekzyGmB3A==
   dependencies:
-    nanoid "^3.3.11"
+    nanoid "^3.3.12"
     picocolors "^1.1.1"
     source-map-js "^1.2.1"
 
@@ -3394,29 +3389,29 @@ resolve-from@^4.0.0:
   resolved "https://registry.yarnpkg.com/resolve-from/-/resolve-from-4.0.0.tgz#4abcd852ad32dd7baabfe9b40e00a36db5f392e6"
   integrity sha512-pb/MYmXstAkysRFx8piNI1tGFNQIFA3vkE3Gq4EuA1dF6gHp/+vgZqsCGJapvy8N3Q+4o7FwvquPJcnZ7RYy4g==
 
-rolldown@1.0.0-rc.18:
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/rolldown/-/rolldown-1.0.0-rc.18.tgz#c597f89a4ce12e6fc918fa91e4f892b340aa92f0"
-  integrity sha512-phmyKBpuBdRYDf4hgyynGAYn/rDDe+iZXKVJ7WX5b1zQzpLkP5oJRPGsfJuHdzPMlyyEO/4sPW6yfSx2gf7lVg==
+rolldown@1.0.3:
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/rolldown/-/rolldown-1.0.3.tgz#db88a3008fb0e28230a00423727ce75ba32121ac"
+  integrity sha512-i00lAJ2ks1BYr7rjNjKC7BcqAS7nVfiT3QX1SI5aY+AFHblCmaUf9OE9dbdzDvW6dJxbi2ZCZiy9v3CcwOiX3g==
   dependencies:
-    "@oxc-project/types" "=0.128.0"
-    "@rolldown/pluginutils" "1.0.0-rc.18"
+    "@oxc-project/types" "=0.133.0"
+    "@rolldown/pluginutils" "^1.0.0"
   optionalDependencies:
-    "@rolldown/binding-android-arm64" "1.0.0-rc.18"
-    "@rolldown/binding-darwin-arm64" "1.0.0-rc.18"
-    "@rolldown/binding-darwin-x64" "1.0.0-rc.18"
-    "@rolldown/binding-freebsd-x64" "1.0.0-rc.18"
-    "@rolldown/binding-linux-arm-gnueabihf" "1.0.0-rc.18"
-    "@rolldown/binding-linux-arm64-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-arm64-musl" "1.0.0-rc.18"
-    "@rolldown/binding-linux-ppc64-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-s390x-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-x64-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-x64-musl" "1.0.0-rc.18"
-    "@rolldown/binding-openharmony-arm64" "1.0.0-rc.18"
-    "@rolldown/binding-wasm32-wasi" "1.0.0-rc.18"
-    "@rolldown/binding-win32-arm64-msvc" "1.0.0-rc.18"
-    "@rolldown/binding-win32-x64-msvc" "1.0.0-rc.18"
+    "@rolldown/binding-android-arm64" "1.0.3"
+    "@rolldown/binding-darwin-arm64" "1.0.3"
+    "@rolldown/binding-darwin-x64" "1.0.3"
+    "@rolldown/binding-freebsd-x64" "1.0.3"
+    "@rolldown/binding-linux-arm-gnueabihf" "1.0.3"
+    "@rolldown/binding-linux-arm64-gnu" "1.0.3"
+    "@rolldown/binding-linux-arm64-musl" "1.0.3"
+    "@rolldown/binding-linux-ppc64-gnu" "1.0.3"
+    "@rolldown/binding-linux-s390x-gnu" "1.0.3"
+    "@rolldown/binding-linux-x64-gnu" "1.0.3"
+    "@rolldown/binding-linux-x64-musl" "1.0.3"
+    "@rolldown/binding-openharmony-arm64" "1.0.3"
+    "@rolldown/binding-wasm32-wasi" "1.0.3"
+    "@rolldown/binding-win32-arm64-msvc" "1.0.3"
+    "@rolldown/binding-win32-x64-msvc" "1.0.3"
 
 scheduler@^0.27.0:
   version "0.27.0"
@@ -3540,18 +3535,10 @@ tapable@^2.3.3:
   resolved "https://registry.yarnpkg.com/tapable/-/tapable-2.3.3.tgz#5da7c9992c46038221267985ab28421a8879f160"
   integrity sha512-uxc/zpqFg6x7C8vOE7lh6Lbda8eEL9zmVm/PLeTPBRhh1xCgdWaQ+J1CUieGpIfm2HdtsUpRv+HshiasBMcc6A==
 
-tinyglobby@^0.2.15:
-  version "0.2.15"
-  resolved "https://registry.yarnpkg.com/tinyglobby/-/tinyglobby-0.2.15.tgz#e228dd1e638cea993d2fdb4fcd2d4602a79951c2"
-  integrity sha512-j2Zq4NyQYG5XMST4cbs02Ak8iJUdxRM0XI5QyxXuZOzKOINmWurp3smXu3y5wDcJrptwpSjgXHzIQxR0omXljQ==
-  dependencies:
-    fdir "^6.5.0"
-    picomatch "^4.0.3"
-
-tinyglobby@^0.2.16:
-  version "0.2.16"
-  resolved "https://registry.yarnpkg.com/tinyglobby/-/tinyglobby-0.2.16.tgz#1c3b7eb953fce42b226bc5a1ee06428281aff3d6"
-  integrity sha512-pn99VhoACYR8nFHhxqix+uvsbXineAasWm5ojXoN8xEwK5Kd3/TrhNn1wByuD52UxWRLy8pu+kRMniEi6Eq9Zg==
+tinyglobby@^0.2.15, tinyglobby@^0.2.17:
+  version "0.2.17"
+  resolved "https://registry.yarnpkg.com/tinyglobby/-/tinyglobby-0.2.17.tgz#562a9a6c9eb2b3b123d39719f9af5bb44fcd7631"
+  integrity sha512-wXR/dYpcqKmfWpEdZjiKJOwCNFndD0DMnrW/cYjVGttEkBfVgcLFHoNrlj47mjOVic9yyNu65alsgF4NQyTa2g==
   dependencies:
     fdir "^6.5.0"
     picomatch "^4.0.4"
@@ -3725,16 +3712,16 @@ vfile@^6.0.0:
     "@types/unist" "^3.0.0"
     vfile-message "^4.0.0"
 
-vite@^8.0.11:
-  version "8.0.11"
-  resolved "https://registry.yarnpkg.com/vite/-/vite-8.0.11.tgz#d128fe82a0dd24da5127d20560735f1cd7ade0a6"
-  integrity sha512-Jz1mxtUBR5xTT65VOdJZUUeoyLtqljmFkiUXhPTLZka3RDc9vpi/xXkyrnsdRcm2lIi3l3GPMnAidTsEGIj3Ow==
+vite@^8.0.16:
+  version "8.0.16"
+  resolved "https://registry.yarnpkg.com/vite/-/vite-8.0.16.tgz#ae073866c06563d6634a90169a496e11bd84f1a6"
+  integrity sha512-h9bXPmJichP5fLmVQo3PyaGSDE2n3aPuomeAlVRm0JLmt4rY6zmPKd59HYI4LNW8oTK7tlTsuC7l/m7awx9Jcw==
   dependencies:
     lightningcss "^1.32.0"
     picomatch "^4.0.4"
-    postcss "^8.5.14"
-    rolldown "1.0.0-rc.18"
-    tinyglobby "^0.2.16"
+    postcss "^8.5.15"
+    rolldown "1.0.3"
+    tinyglobby "^0.2.17"
   optionalDependencies:
     fsevents "~2.3.3"
 

erpnext/accounts/doctype/advance_payment_ledger_entry/test_advance_payment_ledger_entry.py

@@ -22,11 +22,13 @@ class TestAdvancePaymentLedgerEntry(ERPNextTestSuite, AccountsTestMixin):
 	"""
 
 	def setUp(self):
-		self.create_company()
-		self.create_usd_receivable_account()
-		self.create_usd_payable_account()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.supplier = "_Test Supplier"
+		self.item = "_Test Item"
+		self.cash = "Cash - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"
+		self.creditors_usd = "_Test Payable USD - _TC"
 
 	def create_sales_order(self, qty=1, rate=100, currency="INR", do_not_submit=False):
 		"""

erpnext/accounts/doctype/bank_account_balance/bank_account_balance.json

@@ -1,5 +1,6 @@
 {
  "actions": [],
+ "allow_bulk_edit": 1,
  "allow_rename": 1,
  "creation": "2026-04-11 19:48:13.622253",
  "doctype": "DocType",
@@ -7,7 +8,8 @@
  "field_order": [
   "bank_account",
   "date",
-  "balance"
+  "balance",
+  "company"
  ],
  "fields": [
   {
@@ -31,12 +33,20 @@
    "in_list_view": 1,
    "label": "Balance",
    "reqd": 1
+  },
+  {
+   "fetch_from": "bank_account.company",
+   "fieldname": "company",
+   "fieldtype": "Link",
+   "label": "Company",
+   "options": "Company",
+   "read_only": 1
   }
  ],
  "grid_page_length": 50,
  "index_web_pages_for_search": 1,
  "links": [],
- "modified": "2026-04-11 19:49:45.374695",
+ "modified": "2026-06-16 22:17:48.007982",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Bank Account Balance",

erpnext/accounts/doctype/bank_account_balance/bank_account_balance.py

@@ -16,6 +16,7 @@ class BankAccountBalance(Document):
 
 		balance: DF.Currency
 		bank_account: DF.Link
+		company: DF.Link | None
 		date: DF.Date
 	# end: auto-generated types
 

erpnext/accounts/doctype/bank_clearance/bank_clearance.py

@@ -94,6 +94,7 @@ class BankClearance(Document):
 		invalid_document = []
 		invalid_cheque_date = []
 		entries_to_update = []
+		self.check_permission("write")
 
 		def validate_entry(d):
 			is_valid = True

erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py

@@ -8,7 +8,7 @@ import frappe
 from frappe import _
 from frappe.model.document import Document
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Sum
+from frappe.query_builder.functions import Max, Sum
 from frappe.utils import cint, create_batch, flt
 
 from erpnext import get_default_cost_center
@@ -518,6 +518,7 @@ def create_internal_transfer(
 	"""
 
 	bank_transaction = frappe.get_doc("Bank Transaction", bank_transaction_name)
+	bank_transaction.check_permission("write")
 
 	bank_account = frappe.get_cached_value("Bank Account", bank_transaction.bank_account, "account")
 	company = frappe.get_cached_value("Account", bank_account, "company")
@@ -778,7 +779,6 @@ def create_bulk_payment_entry_and_reconcile(
 	"""
 	Create a payment entry and reconcile it with the bank transaction
 	"""
-
 	output = []
 
 	for bank_transaction_name in bank_transaction_names:
@@ -1410,12 +1410,14 @@ def get_je_matching_query(
 			Sum(getattr(jea, amount_field)).as_("paid_amount"),
 			ConstantColumn("Journal Entry").as_("doctype"),
 			je.name,
-			je.cheque_no.as_("reference_no"),
-			je.cheque_date.as_("reference_date"),
-			je.pay_to_recd_from.as_("party"),
-			jea.party_type,
-			je.posting_date,
-			jea.account_currency.as_("currency"),
+			# non-grouped columns are constant per grouped JE name (party_type/currency come from the
+			# single bank-account line) -> Max() keeps the GROUP BY valid on postgres with the same value
+			Max(je.cheque_no).as_("reference_no"),
+			Max(je.cheque_date).as_("reference_date"),
+			Max(je.pay_to_recd_from).as_("party"),
+			Max(jea.party_type).as_("party_type"),
+			Max(je.posting_date).as_("posting_date"),
+			Max(jea.account_currency).as_("currency"),
 		)
 		.where(je.docstatus == 1)
 		.where(je.voucher_type != "Opening Entry")
@@ -1423,7 +1425,7 @@ def get_je_matching_query(
 		.where(jea.account == common_filters.bank_account)
 		.where(filter_by_date)
 		.groupby(je.name)
-		.orderby(je.cheque_date if cint(filter_by_reference_date) else je.posting_date)
+		.orderby(Max(je.cheque_date) if cint(filter_by_reference_date) else Max(je.posting_date))
 	)
 
 	if frappe.flags.auto_reconcile_vouchers is True:

erpnext/accounts/doctype/bank_reconciliation_tool/test_bank_reconciliation_tool.py

@@ -17,9 +17,10 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestBankReconciliationTool(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.bank = "HDFC - _TC"
+		self.debit_to = "Debtors - _TC"
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()

erpnext/accounts/doctype/bank_statement_import_log/test_bank_statement_import_log.py

@@ -26,9 +26,9 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestBankStatementImportLog(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.bank = "HDFC - _TC"
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()

erpnext/accounts/doctype/bank_transaction/bank_transaction.py

@@ -5,6 +5,8 @@ import frappe
 from frappe import _
 from frappe.model.docstatus import DocStatus
 from frappe.model.document import Document
+from frappe.query_builder import Tuple
+from frappe.query_builder.functions import Abs, Max, Sum
 from frappe.utils import flt, getdate
 
 
@@ -374,6 +376,7 @@ def unreconcile_transaction(transaction_name: str | int):
 	Else, cancel the individual entries
 	"""
 	transaction = frappe.get_doc("Bank Transaction", transaction_name)
+	transaction.check_permission("write")
 
 	vouchers_to_cancel = []
 
@@ -401,6 +404,7 @@ def unreconcile_transaction_entry(bank_transaction_id: str | int, voucher_type:
 	"""
 
 	bank_transaction = frappe.get_doc("Bank Transaction", bank_transaction_id)
+	bank_transaction.check_permission("write")
 
 	# Find the voucher in the bank transaction and depending on the action, either remove it or cancel the voucher
 	for entry in bank_transaction.payment_entries:
@@ -476,30 +480,28 @@ def get_clearance_details(transaction, payment_entry, bt_allocations, gl_entries
 
 
 def get_related_bank_gl_entries(docs):
-	# nosemgrep: frappe-semgrep-rules.rules.frappe-using-db-sql
 	if not docs:
 		return {}
 
-	result = frappe.db.sql(
-		"""
-        SELECT
-            gle.voucher_type AS doctype,
-            gle.voucher_no AS docname,
-            gle.account AS gl_account,
-            SUM(ABS(gle.credit_in_account_currency - gle.debit_in_account_currency)) AS amount
-        FROM
-            `tabGL Entry` gle
-        LEFT JOIN
-            `tabAccount` ac ON ac.name = gle.account
-        WHERE
-            ac.account_type = 'Bank'
-            AND (gle.voucher_type, gle.voucher_no) IN %(docs)s
-            AND gle.is_cancelled = 0
-        GROUP BY
-            gle.voucher_type, gle.voucher_no, gle.account
-        """,
-		{"docs": docs},
-		as_dict=True,
+	gle = frappe.qb.DocType("GL Entry")
+	ac = frappe.qb.DocType("Account")
+	result = (
+		frappe.qb.from_(gle)
+		.left_join(ac)
+		.on(ac.name == gle.account)
+		.select(
+			gle.voucher_type.as_("doctype"),
+			gle.voucher_no.as_("docname"),
+			gle.account.as_("gl_account"),
+			Sum(Abs(gle.credit_in_account_currency - gle.debit_in_account_currency)).as_("amount"),
+		)
+		.where(
+			(ac.account_type == "Bank")
+			& Tuple(gle.voucher_type, gle.voucher_no).isin([Tuple(vt, vn) for vt, vn in docs])
+			& (gle.is_cancelled == 0)
+		)
+		.groupby(gle.voucher_type, gle.voucher_no, gle.account)
+		.run(as_dict=True)
 	)
 
 	entries = {}
@@ -521,31 +523,32 @@ def get_total_allocated_amount(docs):
 	if not docs:
 		return {}
 
-	# nosemgrep: frappe-semgrep-rules.rules.frappe-using-db-sql
-	result = frappe.db.sql(
-		"""
-		SELECT total, latest_date, gl_account, payment_document, payment_entry FROM (
-			SELECT
-				ROW_NUMBER() OVER w AS rownum,
-				SUM(btp.allocated_amount) OVER(PARTITION BY ba.account, btp.payment_document, btp.payment_entry) AS total,
-				FIRST_VALUE(bt.date) OVER w AS latest_date,
-				ba.account AS gl_account,
-				btp.payment_document,
-				btp.payment_entry
-			FROM
-				`tabBank Transaction Payments` btp
-			LEFT JOIN `tabBank Transaction` bt ON bt.name=btp.parent
-			LEFT JOIN `tabBank Account` ba ON ba.name=bt.bank_account
-			WHERE
-				(btp.payment_document, btp.payment_entry) IN %(docs)s
-				AND bt.docstatus = 1
-			WINDOW w AS (PARTITION BY ba.account, btp.payment_document, btp.payment_entry ORDER BY bt.date DESC)
-		) temp
-		WHERE
-			rownum = 1
-		""",
-		dict(docs=docs),
-		as_dict=True,
+	# The original window query (ROW_NUMBER/FIRST_VALUE + rownum = 1) just collapses to one
+	# row per (account, payment_document, payment_entry) with the partition's allocation total
+	# and most recent transaction date — i.e. a plain GROUP BY with SUM and MAX.
+	btp = frappe.qb.DocType("Bank Transaction Payments")
+	bt = frappe.qb.DocType("Bank Transaction")
+	ba = frappe.qb.DocType("Bank Account")
+
+	result = (
+		frappe.qb.from_(btp)
+		.left_join(bt)
+		.on(bt.name == btp.parent)
+		.left_join(ba)
+		.on(ba.name == bt.bank_account)
+		.select(
+			Sum(btp.allocated_amount).as_("total"),
+			Max(bt.date).as_("latest_date"),
+			ba.account.as_("gl_account"),
+			btp.payment_document,
+			btp.payment_entry,
+		)
+		.where(
+			Tuple(btp.payment_document, btp.payment_entry).isin([Tuple(pd, pe) for pd, pe in docs])
+			& (bt.docstatus == 1)
+		)
+		.groupby(ba.account, btp.payment_document, btp.payment_entry)
+		.run(as_dict=True)
 	)
 
 	payment_allocation_details = {}

erpnext/accounts/doctype/bank_transaction/test_bank_transaction.py

@@ -104,6 +104,36 @@ class TestBankTransaction(ERPNextTestSuite):
 		self.assertEqual(bank_transaction.unallocated_amount, 1700)
 		self.assertEqual(bank_transaction.payment_entries, [])
 
+	# Amending a reconciled payment entry must not carry over its clearance date
+	def test_clearance_date_cleared_on_amend(self):
+		bank_transaction = frappe.get_doc(
+			"Bank Transaction",
+			dict(description="1512567 BG/000003025 OPSKATTUZWXXX AT776000000098709849 Herr G"),
+		)
+		payment = frappe.get_doc("Payment Entry", dict(party="Mr G", paid_amount=1700))
+		vouchers = json.dumps(
+			[
+				{
+					"payment_doctype": "Payment Entry",
+					"payment_name": payment.name,
+					"amount": bank_transaction.unallocated_amount,
+				}
+			]
+		)
+		reconcile_vouchers(bank_transaction.name, vouchers)
+
+		self.assertTrue(frappe.db.get_value("Payment Entry", payment.name, "clearance_date"))
+
+		payment.reload()
+		payment.cancel()
+
+		amended = frappe.copy_doc(payment)
+		amended.amended_from = payment.name
+		amended.docstatus = 0
+		amended.insert()
+
+		self.assertFalse(amended.clearance_date)
+
 	# Check if ERPNext can correctly filter a linked payments based on the debit/credit amount
 	def test_debit_credit_output(self):
 		bank_transaction = frappe.get_doc(

erpnext/accounts/doctype/bank_transaction_rule/test_bank_transaction_rule.py

@@ -11,9 +11,11 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestBankTransactionRule(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.bank = "HDFC - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.cash = "Cash - _TC"
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()

erpnext/accounts/doctype/budget/budget.js

@@ -17,6 +17,7 @@ frappe.ui.form.on("Budget", {
 				filters: {
 					is_group: 0,
 					company: frm.doc.company,
+					root_type: ["in", ["Income", "Expense"]],
 				},
 			};
 		});

erpnext/accounts/doctype/cashier_closing/cashier_closing.py

@@ -5,6 +5,7 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
+from frappe.query_builder.functions import Sum
 from frappe.utils import flt
 
 
@@ -43,13 +44,17 @@ class CashierClosing(Document):
 		self.make_calculations()
 
 	def get_outstanding(self):
-		values = frappe.db.sql(
-			"""
-			select sum(outstanding_amount)
-			from `tabSales Invoice`
-			where posting_date=%s and posting_time>=%s and posting_time<=%s and owner=%s
-		""",
-			(self.date, self.from_time, self.time, self.user),
+		si = frappe.qb.DocType("Sales Invoice")
+		values = (
+			frappe.qb.from_(si)
+			.select(Sum(si.outstanding_amount))
+			.where(
+				(si.posting_date == self.date)
+				& (si.posting_time >= self.from_time)
+				& (si.posting_time <= self.time)
+				& (si.owner == self.user)
+			)
+			.run()
 		)
 		self.outstanding_amount = flt(values[0][0] if values else 0)
 

erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js

@@ -11,22 +11,28 @@ frappe.ui.form.on("Currency Exchange Settings", {
 			},
 			callback: function (r) {
 				if (r && r.message) {
+					let result = [],
+						params = {};
 					if (frm.doc.service_provider == "exchangerate.host") {
-						let result = ["result"];
-						let params = {
+						result = ["result"];
+						params = {
 							date: "{transaction_date}",
 							from: "{from_currency}",
 							to: "{to_currency}",
 						};
-						add_param(frm, r.message, params, result);
 					} else if (["frankfurter.app", "frankfurter.dev"].includes(frm.doc.service_provider)) {
-						let result = ["rates", "{to_currency}"];
-						let params = {
+						result = ["rates", "{to_currency}"];
+						params = {
 							base: "{from_currency}",
 							symbols: "{to_currency}",
 						};
-						add_param(frm, r.message, params, result);
+					} else if (frm.doc.service_provider == "frankfurter.dev - v2") {
+						result = ["rate"];
+						params = {
+							date: "{transaction_date}",
+						};
 					}
+					add_param(frm, r.message, params, result);
 				}
 			},
 		});

erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.json

@@ -78,7 +78,7 @@
    "fieldname": "service_provider",
    "fieldtype": "Select",
    "label": "Service Provider",
-   "options": "frankfurter.dev\nexchangerate.host\nCustom",
+   "options": "frankfurter.dev\nexchangerate.host\nfrankfurter.dev - v2\nCustom",
    "reqd": 1
   },
   {
@@ -101,11 +101,10 @@
    "label": "Use HTTP Protocol"
   }
  ],
- "hide_toolbar": 0,
  "index_web_pages_for_search": 1,
  "issingle": 1,
  "links": [],
- "modified": "2026-03-16 13:28:21.075743",
+ "modified": "2026-06-15 11:25:55.873110",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Currency Exchange Settings",
@@ -122,24 +121,11 @@
    "write": 1
   },
   {
-   "create": 1,
-   "delete": 1,
-   "email": 1,
-   "print": 1,
-   "read": 1,
-   "role": "Accounts Manager",
-   "share": 1,
-   "write": 1
-  },
-  {
-   "create": 1,
-   "delete": 1,
    "email": 1,
    "print": 1,
    "read": 1,
    "role": "Accounts User",
-   "share": 1,
-   "write": 1
+   "share": 1
   }
  ],
  "row_format": "Dynamic",

erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.py

@@ -29,7 +29,7 @@ class CurrencyExchangeSettings(Document):
 		disabled: DF.Check
 		req_params: DF.Table[CurrencyExchangeSettingsDetails]
 		result_key: DF.Table[CurrencyExchangeSettingsResult]
-		service_provider: DF.Literal["frankfurter.dev", "exchangerate.host", "Custom"]
+		service_provider: DF.Literal["frankfurter.dev", "exchangerate.host", "frankfurter.dev - v2", "Custom"]
 		url: DF.Data | None
 		use_http: DF.Check
 	# end: auto-generated types
@@ -70,6 +70,14 @@ class CurrencyExchangeSettings(Document):
 			self.append("req_params", {"key": "base", "value": "{from_currency}"})
 			self.append("req_params", {"key": "symbols", "value": "{to_currency}"})
 
+		elif self.service_provider == "frankfurter.dev - v2":
+			self.set("result_key", [])
+			self.set("req_params", [])
+
+			self.api_endpoint = get_api_endpoint(self.service_provider, self.use_http)
+			self.append("result_key", {"key": "rate"})
+			self.append("req_params", {"key": "date", "value": "{transaction_date}"})
+
 	def validate_parameters(self):
 		params = {}
 		for row in self.req_params:
@@ -105,13 +113,20 @@ class CurrencyExchangeSettings(Document):
 
 @frappe.whitelist()
 def get_api_endpoint(service_provider: str | None = None, use_http: bool = False):
-	if service_provider and service_provider in ["exchangerate.host", "frankfurter.dev", "frankfurter.app"]:
+	if service_provider and service_provider in [
+		"exchangerate.host",
+		"frankfurter.dev",
+		"frankfurter.app",
+		"frankfurter.dev - v2",
+	]:
 		if service_provider == "exchangerate.host":
 			api = "api.exchangerate.host/convert"
 		elif service_provider == "frankfurter.app":
 			api = "api.frankfurter.app/{transaction_date}"
 		elif service_provider == "frankfurter.dev":
 			api = "api.frankfurter.dev/v1/{transaction_date}"
+		elif service_provider == "frankfurter.dev - v2":
+			api = "api.frankfurter.dev/v2/rate/{from_currency}/{to_currency}"
 
 		protocol = "https://"
 		if use_http:

erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py

@@ -8,7 +8,7 @@ from frappe import _, qb
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
 from frappe.query_builder import Criterion, Order
-from frappe.query_builder.functions import NullIf, Sum
+from frappe.query_builder.functions import Max, NullIf, Sum
 from frappe.utils import flt, get_link_to_form
 
 import erpnext
@@ -188,12 +188,18 @@ class ExchangeRateRevaluation(Document):
 				accounts = [x[0] for x in res]
 
 			if accounts:
-				having_clause = (qb.Field("balance") != qb.Field("balance_in_account_currency")) & (
-					(qb.Field("balance_in_account_currency") != 0) | (qb.Field("balance") != 0)
-				)
-
 				gle = qb.DocType("GL Entry")
 
+				# balance expressions reused in both SELECT and HAVING; postgres can't reference a
+				# SELECT alias inside HAVING, so the aggregate expression must be repeated there.
+				balance = Sum(gle.debit) - Sum(gle.credit)
+				balance_in_account_currency = Sum(gle.debit_in_account_currency) - Sum(
+					gle.credit_in_account_currency
+				)
+				having_clause = (balance != balance_in_account_currency) & (
+					(balance_in_account_currency != 0) | (balance != 0)
+				)
+
 				# conditions
 				conditions = []
 				conditions.append(gle.account.isin(accounts))
@@ -209,17 +215,15 @@ class ExchangeRateRevaluation(Document):
 					qb.from_(gle)
 					.select(
 						gle.account,
-						gle.party_type,
-						gle.party,
-						gle.account_currency,
-						(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency)).as_(
-							"balance_in_account_currency"
-						),
-						(Sum(gle.debit) - Sum(gle.credit)).as_("balance"),
-						(Sum(gle.debit) - Sum(gle.credit) == 0)
-						^ (Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency) == 0).as_(
-							"zero_balance"
-						),
+						# grouped by NullIf(party_type/party, ""); the bare columns + account_currency are
+						# constant per group -> Max() keeps the GROUP BY valid on postgres with the same value.
+						Max(gle.party_type).as_("party_type"),
+						Max(gle.party).as_("party"),
+						Max(gle.account_currency).as_("account_currency"),
+						balance_in_account_currency.as_("balance_in_account_currency"),
+						balance.as_("balance"),
+						# zero_balance is recomputed in Python below (after rounding), so the SQL value is
+						# unused -- dropped (it used MySQL's XOR operator, which postgres lacks).
 					)
 					.where(Criterion.all(conditions))
 					.groupby(gle.account, NullIf(gle.party_type, ""), NullIf(gle.party, ""))

erpnext/accounts/doctype/exchange_rate_revaluation/test_exchange_rate_revaluation.py

@@ -15,11 +15,11 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestExchangeRateRevaluation(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_usd_receivable_account()
-		self.create_item()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.item = "_Test Item"
+		self.customer = "_Test Customer"
+		self.cost_center = "Main - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"
 		self.set_system_and_company_settings()
 
 	def set_system_and_company_settings(self):

erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py

@@ -319,56 +319,48 @@ class InvoiceDiscounting(AccountsController):
 @frappe.whitelist()
 def get_invoices(filters: str):
 	filters = frappe._dict(json.loads(filters))
-	cond = []
-	if filters.customer:
-		cond.append("customer=%(customer)s")
-	if filters.from_date:
-		cond.append("posting_date >= %(from_date)s")
-	if filters.to_date:
-		cond.append("posting_date <= %(to_date)s")
-	if filters.min_amount:
-		cond.append("base_grand_total >= %(min_amount)s")
-	if filters.max_amount:
-		cond.append("base_grand_total <= %(max_amount)s")
+	si = frappe.qb.DocType("Sales Invoice")
+	di = frappe.qb.DocType("Discounted Invoice")
 
-	where_condition = ""
-	if cond:
-		where_condition += " and " + " and ".join(cond)
+	discounted = frappe.qb.from_(di).select(di.sales_invoice).where(di.docstatus == 1)
 
-	return frappe.db.sql(
-		"""
-		select
-			name as sales_invoice,
-			customer,
-			posting_date,
-			outstanding_amount,
-			debit_to
-		from `tabSales Invoice` si
-		where
-			docstatus = 1
-			and outstanding_amount > 0
-			%s
-			and not exists(select di.name from `tabDiscounted Invoice` di
-				where di.docstatus=1 and di.sales_invoice=si.name)
-	"""
-		% where_condition,
-		filters,
-		as_dict=1,
+	query = (
+		frappe.qb.from_(si)
+		.select(
+			si.name.as_("sales_invoice"),
+			si.customer,
+			si.posting_date,
+			si.outstanding_amount,
+			si.debit_to,
+		)
+		.where((si.docstatus == 1) & (si.outstanding_amount > 0) & si.name.notin(discounted))
 	)
 
+	if filters.customer:
+		query = query.where(si.customer == filters.customer)
+	if filters.from_date:
+		query = query.where(si.posting_date >= filters.from_date)
+	if filters.to_date:
+		query = query.where(si.posting_date <= filters.to_date)
+	if filters.min_amount:
+		query = query.where(si.base_grand_total >= filters.min_amount)
+	if filters.max_amount:
+		query = query.where(si.base_grand_total <= filters.max_amount)
+
+	return query.run(as_dict=1)
+
 
 def get_party_account_based_on_invoice_discounting(sales_invoice):
 	party_account = None
-	invoice_discounting = frappe.db.sql(
-		"""
-		select par.accounts_receivable_discounted, par.accounts_receivable_unpaid, par.status
-		from `tabInvoice Discounting` par, `tabDiscounted Invoice` ch
-		where par.name=ch.parent
-			and par.docstatus=1
-			and ch.sales_invoice = %s
-	""",
-		(sales_invoice),
-		as_dict=1,
+	par = frappe.qb.DocType("Invoice Discounting")
+	ch = frappe.qb.DocType("Discounted Invoice")
+	invoice_discounting = (
+		frappe.qb.from_(par)
+		.inner_join(ch)
+		.on(par.name == ch.parent)
+		.select(par.accounts_receivable_discounted, par.accounts_receivable_unpaid, par.status)
+		.where((par.docstatus == 1) & (ch.sales_invoice == sales_invoice))
+		.run(as_dict=1)
 	)
 	if invoice_discounting:
 		if invoice_discounting[0].status == "Disbursed":

erpnext/accounts/doctype/journal_entry/journal_entry.js

@@ -409,18 +409,16 @@ erpnext.accounts.JournalEntry = class JournalEntry extends frappe.ui.form.Contro
 	}
 
 	get_outstanding(doctype, docname, company, child) {
-		var args = {
-			doctype: doctype,
-			docname: docname,
-			party: child.party,
-			account: child.account,
-			account_currency: child.account_currency,
-			company: company,
-		};
-
 		return frappe.call({
 			method: "erpnext.accounts.doctype.journal_entry.journal_entry.get_outstanding",
-			args: { args: args },
+			args: {
+				doctype: doctype,
+				docname: docname,
+				company: company,
+				account: child.account,
+				party: child.party,
+				account_currency: child.account_currency,
+			},
 			callback: function (r) {
 				if (r.message) {
 					$.each(r.message, function (field, value) {

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -8,6 +8,7 @@ import frappe
 from frappe import _, msgprint, scrub
 from frappe.core.doctype.submission_queue.submission_queue import queue_submission
 from frappe.model.document import Document
+from frappe.query_builder.functions import Sum
 from frappe.utils import comma_and, cstr, flt, fmt_money, formatdate, get_link_to_form, nowdate
 
 import erpnext
@@ -43,6 +44,14 @@ class StockAccountInvalidTransaction(frappe.ValidationError):
 
 
 class JournalEntry(AccountsController):
+	"""Double-entry accounting voucher for manual and system-generated postings.
+
+	Besides plain journal entries it also backs depreciation, asset disposal,
+	exchange gain/loss, deferred revenue/expense, inter-company and periodic
+	accounting entries: it validates the account rows (party, references,
+	currency) and posts the corresponding GL entries on submit.
+	"""
+
 	# begin: auto-generated types
 	# This code is auto-generated. Do not modify anything in this block.
 
@@ -128,6 +137,7 @@ class JournalEntry(AccountsController):
 		super().__init__(*args, **kwargs)
 
 	def validate(self):
+		"""Validate the account rows (party, references, currency, stock) and build derived fields."""
 		from erpnext.accounts.doctype.journal_entry.services.asset_service import AssetService
 		from erpnext.accounts.doctype.journal_entry.services.reference_validator import (
 			JournalEntryReferenceValidator,
@@ -188,28 +198,33 @@ class JournalEntry(AccountsController):
 		validate_docs_for_deferred_accounting([self.name], [])
 
 	def submit(self):
+		"""Submit inline, or queue submission in the background for large entries."""
 		if len(self.accounts) > 100 and not self.meta.queue_in_background:
 			queue_submission(self, "_submit")
 		else:
 			return self._submit()
 
 	def before_cancel(self):
+		"""Block cancellation when a submitted Asset Value Adjustment is linked to this entry."""
 		from erpnext.accounts.doctype.journal_entry.services.asset_service import AssetService
 
 		AssetService(self).has_asset_adjustment_entry()
 
 	def cancel(self):
+		"""Cancel inline, or queue cancellation in the background for large entries."""
 		if len(self.accounts) > 100:
 			queue_submission(self, "_cancel")
 		else:
 			return self._cancel()
 
 	def before_submit(self):
+		"""Ensure total debit equals total credit before submission (skipped on data import)."""
 		# Do not validate while importing via data import
 		if not frappe.flags.in_import:
 			self.validate_total_debit_and_credit()
 
 	def on_submit(self):
+		"""Post GL entries and propagate the submission to assets, inter-company JE and invoice discounting."""
 		from erpnext.accounts.doctype.journal_entry.services.asset_service import AssetService
 
 		self.validate_cheque_info()
@@ -221,18 +236,16 @@ class JournalEntry(AccountsController):
 		JournalTaxWithholding(self).on_submit()
 
 	@frappe.whitelist()
-	def get_balance_for_periodic_accounting(self):
+	def get_balance_for_periodic_accounting(self) -> None:
+		"""Rebuild the entry rows from the stock-vs-ledger difference of each stock account."""
 		self.validate_company_for_periodic_accounting()
 
-		stock_accounts = self.get_stock_accounts_for_periodic_accounting()
 		self.set("accounts", [])
-		for account in stock_accounts:
-			account_bal, stock_bal, warehouse_list = get_stock_and_account_balance(
+		for account in self.get_stock_accounts_for_periodic_accounting():
+			account_bal, stock_bal, _warehouse_list = get_stock_and_account_balance(
 				account, self.posting_date, self.company
 			)
-
 			difference_value = flt(stock_bal - account_bal, self.precision("difference"))
-
 			if difference_value == 0:
 				frappe.msgprint(
 					_("No difference found for stock account {0}").format(frappe.bold(account)),
@@ -240,23 +253,26 @@ class JournalEntry(AccountsController):
 				)
 				continue
 
-			self.append(
-				"accounts",
-				{
-					"account": account,
-					"debit_in_account_currency": difference_value if difference_value > 0 else 0,
-					"credit_in_account_currency": abs(difference_value) if difference_value < 0 else 0,
-				},
-			)
+			self._append_periodic_difference_rows(account, difference_value)
 
-			self.append(
-				"accounts",
-				{
-					"account": self.periodic_entry_difference_account,
-					"credit_in_account_currency": difference_value if difference_value > 0 else 0,
-					"debit_in_account_currency": abs(difference_value) if difference_value < 0 else 0,
-				},
-			)
+	def _append_periodic_difference_rows(self, account: str, difference_value: float) -> None:
+		"""Append the stock account row and its offsetting difference-account row."""
+		self.append(
+			"accounts",
+			{
+				"account": account,
+				"debit_in_account_currency": difference_value if difference_value > 0 else 0,
+				"credit_in_account_currency": abs(difference_value) if difference_value < 0 else 0,
+			},
+		)
+		self.append(
+			"accounts",
+			{
+				"account": self.periodic_entry_difference_account,
+				"credit_in_account_currency": difference_value if difference_value > 0 else 0,
+				"debit_in_account_currency": abs(difference_value) if difference_value < 0 else 0,
+			},
+		)
 
 	def validate_company_for_periodic_accounting(self):
 		if erpnext.is_perpetual_inventory_enabled(self.company):
@@ -302,6 +318,7 @@ class JournalEntry(AccountsController):
 			self.repost_accounting_entries()
 
 	def on_cancel(self):
+		"""Reverse GL entries and unlink asset, inter-company and advance references on cancel."""
 		# Cancel tax withholding entries
 
 		from erpnext.accounts.doctype.journal_entry.services.asset_service import AssetService
@@ -385,49 +402,44 @@ class JournalEntry(AccountsController):
 				self.name,
 			)
 
-	def update_invoice_discounting(self):
-		def _validate_invoice_discounting_status(inv_disc, id_status, expected_status, row_id):
-			id_link = get_link_to_form("Invoice Discounting", inv_disc)
-			if id_status != expected_status:
-				frappe.throw(
-					_("Row #{0}: Status must be {1} for Invoice Discounting {2}").format(
-						d.idx, expected_status, id_link
-					)
-				)
+	def update_invoice_discounting(self) -> None:
+		"""Advance each linked Invoice Discounting to its next status on submit/cancel."""
+		discounting_names = {
+			row.reference_name for row in self.accounts if row.reference_type == "Invoice Discounting"
+		}
+		for name in discounting_names:
+			inv_disc = frappe.get_doc("Invoice Discounting", name)
+			if status := self._get_next_invoice_discounting_status(inv_disc):
+				inv_disc.set_status(status=status)
 
-		invoice_discounting_list = list(
-			set([d.reference_name for d in self.accounts if d.reference_type == "Invoice Discounting"])
-		)
-		for inv_disc in invoice_discounting_list:
-			inv_disc_doc = frappe.get_doc("Invoice Discounting", inv_disc)
-			status = None
-			for d in self.accounts:
-				if d.account == inv_disc_doc.short_term_loan and d.reference_name == inv_disc:
-					if self.docstatus == 1:
-						if d.credit > 0:
-							_validate_invoice_discounting_status(
-								inv_disc, inv_disc_doc.status, "Sanctioned", d.idx
-							)
-							status = "Disbursed"
-						elif d.debit > 0:
-							_validate_invoice_discounting_status(
-								inv_disc, inv_disc_doc.status, "Disbursed", d.idx
-							)
-							status = "Settled"
-					else:
-						if d.credit > 0:
-							_validate_invoice_discounting_status(
-								inv_disc, inv_disc_doc.status, "Disbursed", d.idx
-							)
-							status = "Sanctioned"
-						elif d.debit > 0:
-							_validate_invoice_discounting_status(
-								inv_disc, inv_disc_doc.status, "Settled", d.idx
-							)
-							status = "Disbursed"
-					break
-			if status:
-				inv_disc_doc.set_status(status=status)
+	def _get_next_invoice_discounting_status(self, inv_disc) -> str | None:
+		"""Validate the current status and return the next one from the loan account row."""
+		for row in self.accounts:
+			if row.account != inv_disc.short_term_loan or row.reference_name != inv_disc.name:
+				continue
+
+			submitting = self.docstatus == 1
+			if row.credit > 0:
+				expected, next_status = (
+					("Sanctioned", "Disbursed") if submitting else ("Disbursed", "Sanctioned")
+				)
+			elif row.debit > 0:
+				expected, next_status = ("Disbursed", "Settled") if submitting else ("Settled", "Disbursed")
+			else:
+				return None
+
+			self._validate_invoice_discounting_status(inv_disc, expected, row.idx)
+			return next_status
+		return None
+
+	def _validate_invoice_discounting_status(self, inv_disc, expected_status: str, row_idx: int) -> None:
+		"""Throw unless the Invoice Discounting is in the status expected for this transition."""
+		if inv_disc.status != expected_status:
+			frappe.throw(
+				_("Row #{0}: Status must be {1} for Invoice Discounting {2}").format(
+					row_idx, expected_status, get_link_to_form("Invoice Discounting", inv_disc.name)
+				)
+			)
 
 	def unlink_advance_entry_reference(self):
 		for d in self.get("accounts"):
@@ -543,62 +555,76 @@ class JournalEntry(AccountsController):
 			self.voucher_type == "Exchange Gain Or Loss" and self.multi_currency and self.is_system_generated
 		)
 
-	def validate_against_jv(self):
-		for d in self.get("accounts"):
-			if d.reference_type == "Journal Entry":
-				account_root_type = frappe.get_cached_value("Account", d.account, "root_type")
-				if (
-					account_root_type == "Asset"
-					and flt(d.debit) > 0
-					and not self.system_generated_gain_loss()
-				):
-					frappe.throw(
-						_(
-							"Row #{0}: For {1}, you can select reference document only if account gets credited"
-						).format(d.idx, d.account)
-					)
-				elif (
-					account_root_type == "Liability"
-					and flt(d.credit) > 0
-					and not self.system_generated_gain_loss()
-				):
-					frappe.throw(
-						_(
-							"Row #{0}: For {1}, you can select reference document only if account gets debited"
-						).format(d.idx, d.account)
-					)
+	def validate_against_jv(self) -> None:
+		"""Validate every account row that references another Journal Entry."""
+		for row in self.get("accounts"):
+			if row.reference_type == "Journal Entry":
+				self._validate_jv_reference(row)
 
-				if d.reference_name == self.name:
-					frappe.throw(_("You can not enter current voucher in 'Against Journal Entry' column"))
+	def _validate_jv_reference(self, row) -> None:
+		"""Validate a single 'Against Journal Entry' row: direction, no self-reference,
+		and the presence of an unmatched entry on the referenced Journal Entry."""
+		self._validate_jv_reference_direction(row)
 
-				against_entries = frappe.db.sql(
-					"""select * from `tabJournal Entry Account`
-					where account = %s and docstatus = 1 and parent = %s
-					and (reference_type is null or reference_type in ('', 'Sales Order', 'Purchase Order'))
-					""",
-					(d.account, d.reference_name),
-					as_dict=True,
+		if row.reference_name == self.name:
+			frappe.throw(_("You can not enter current voucher in 'Against Journal Entry' column"))
+
+		against_entries = self._get_against_jv_entries(row)
+		if not against_entries:
+			if self.voucher_type != "Exchange Gain Or Loss":
+				frappe.throw(
+					_(
+						"Journal Entry {0} does not have account {1} or already matched against other voucher"
+					).format(row.reference_name, row.account)
 				)
+			return
 
-				if not against_entries:
-					if self.voucher_type != "Exchange Gain Or Loss":
-						frappe.throw(
-							_(
-								"Journal Entry {0} does not have account {1} or already matched against other voucher"
-							).format(d.reference_name, d.account)
-						)
-				else:
-					dr_or_cr = "debit" if flt(d.credit) > 0 else "credit"
-					valid = False
-					for jvd in against_entries:
-						if flt(jvd[dr_or_cr]) > 0:
-							valid = True
-					if not valid and not self.system_generated_gain_loss():
-						frappe.throw(
-							_("Against Journal Entry {0} does not have any unmatched {1} entry").format(
-								d.reference_name, dr_or_cr
-							)
-						)
+		dr_or_cr = "debit" if flt(row.credit) > 0 else "credit"
+		has_unmatched_entry = any(flt(entry[dr_or_cr]) > 0 for entry in against_entries)
+		if not has_unmatched_entry and not self.system_generated_gain_loss():
+			frappe.throw(
+				_("Against Journal Entry {0} does not have any unmatched {1} entry").format(
+					row.reference_name, dr_or_cr
+				)
+			)
+
+	def _validate_jv_reference_direction(self, row) -> None:
+		"""An asset account can reference a JE only when credited, a liability only when debited."""
+		if self.system_generated_gain_loss():
+			return
+
+		account_root_type = frappe.get_cached_value("Account", row.account, "root_type")
+		if account_root_type == "Asset" and flt(row.debit) > 0:
+			frappe.throw(
+				_(
+					"Row #{0}: For {1}, you can select reference document only if account gets credited"
+				).format(row.idx, row.account)
+			)
+		if account_root_type == "Liability" and flt(row.credit) > 0:
+			frappe.throw(
+				_("Row #{0}: For {1}, you can select reference document only if account gets debited").format(
+					row.idx, row.account
+				)
+			)
+
+	def _get_against_jv_entries(self, row) -> list[dict]:
+		"""Submitted Journal Entry Account rows on the referenced JE for the same account
+		that are not themselves linked to an order."""
+		jea = frappe.qb.DocType("Journal Entry Account")
+		return (
+			frappe.qb.from_(jea)
+			.select(jea.star)
+			.where(
+				(jea.account == row.account)
+				& (jea.docstatus == 1)
+				& (jea.parent == row.reference_name)
+				& (
+					jea.reference_type.isnull()
+					| jea.reference_type.isin(["", "Sales Order", "Purchase Order"])
+				)
+			)
+			.run(as_dict=True)
+		)
 
 	def set_against_account(self):
 		accounts_debited, accounts_credited = [], []
@@ -686,131 +712,142 @@ class JournalEntry(AccountsController):
 				d.debit = flt(d.debit_in_account_currency * flt(d.exchange_rate), d.precision("debit"))
 				d.credit = flt(d.credit_in_account_currency * flt(d.exchange_rate), d.precision("credit"))
 
-	def set_exchange_rate(self):
-		for d in self.get("accounts"):
-			if d.account_currency == self.company_currency:
-				d.exchange_rate = 1
-			elif (
-				not d.exchange_rate
-				or d.exchange_rate == 1
-				or (
-					d.reference_type in ("Sales Invoice", "Purchase Invoice")
-					and d.reference_name
-					and self.posting_date
-				)
-			):
-				ignore_exchange_rate = False
-				if self.get("flags") and self.flags.get("ignore_exchange_rate"):
-					ignore_exchange_rate = True
+	def set_exchange_rate(self) -> None:
+		"""Resolve a mandatory exchange rate for every account row."""
+		for row in self.get("accounts"):
+			self._set_row_exchange_rate(row)
+			if not row.exchange_rate:
+				frappe.throw(_("Row {0}: Exchange Rate is mandatory").format(row.idx))
 
-				if not ignore_exchange_rate:
-					# Modified to include the posting date for which to retreive the exchange rate
-					d.exchange_rate = get_exchange_rate(
-						self.posting_date,
-						d.account,
-						d.account_currency,
-						self.company,
-						d.reference_type,
-						d.reference_name,
-						d.debit,
-						d.credit,
-						d.exchange_rate,
-					)
-
-			if not d.exchange_rate:
-				frappe.throw(_("Row {0}: Exchange Rate is mandatory").format(d.idx))
-
-	def create_remarks(self):
-		r = []
-
-		if self.flags.skip_remarks_creation:
+	def _set_row_exchange_rate(self, row) -> None:
+		"""Set a row's exchange rate: 1 for company currency, otherwise fetched when stale."""
+		if row.account_currency == self.company_currency:
+			row.exchange_rate = 1
 			return
 
-		if self.get("custom_remark"):
-			return
-
-		if self.cheque_no:
-			if self.cheque_date:
-				r.append(_("Reference #{0} dated {1}").format(self.cheque_no, formatdate(self.cheque_date)))
-			else:
-				msgprint(_("Please enter Reference date"), raise_exception=frappe.MandatoryError)
-
-		for d in self.get("accounts"):
-			if d.reference_type == "Sales Invoice" and d.credit:
-				r.append(
-					_("{0} against Sales Invoice {1}").format(
-						fmt_money(flt(d.credit), currency=self.company_currency), d.reference_name
-					)
-				)
-
-			if d.reference_type == "Sales Order" and d.credit:
-				r.append(
-					_("{0} against Sales Order {1}").format(
-						fmt_money(flt(d.credit), currency=self.company_currency), d.reference_name
-					)
-				)
-
-			if d.reference_type == "Purchase Invoice" and d.debit:
-				bill_no = frappe.db.sql(
-					"""select bill_no, bill_date
-					from `tabPurchase Invoice` where name=%s""",
-					d.reference_name,
-				)
-				if (
-					bill_no
-					and bill_no[0][0]
-					and bill_no[0][0].lower().strip() not in ["na", "not applicable", "none"]
-				):
-					r.append(
-						_("{0} against Bill {1} dated {2}").format(
-							fmt_money(flt(d.debit), currency=self.company_currency),
-							bill_no[0][0],
-							bill_no[0][1] and formatdate(bill_no[0][1].strftime("%Y-%m-%d")),
-						)
-					)
-
-			if d.reference_type == "Purchase Order" and d.debit:
-				r.append(
-					_("{0} against Purchase Order {1}").format(
-						fmt_money(flt(d.credit), currency=self.company_currency), d.reference_name
-					)
-				)
-
-		if r:
-			self.remark = ("\n").join(r)  # User Remarks is not mandatory
-
-	def set_print_format_fields(self):
-		bank_amount = party_amount = total_amount = 0.0
-		currency = bank_account_currency = party_account_currency = pay_to_recd_from = None
-		party_type = None
-		for d in self.get("accounts"):
-			if d.party_type in ["Customer", "Supplier"] and d.party:
-				party_type = d.party_type
-				if not pay_to_recd_from:
-					pay_to_recd_from = d.party
-
-				if pay_to_recd_from and pay_to_recd_from == d.party:
-					party_amount += flt(d.debit_in_account_currency) or flt(d.credit_in_account_currency)
-					party_account_currency = d.account_currency
-
-			elif frappe.get_cached_value("Account", d.account, "account_type") in ["Bank", "Cash"]:
-				bank_amount += flt(d.debit_in_account_currency) or flt(d.credit_in_account_currency)
-				bank_account_currency = d.account_currency
-
-		if party_type and pay_to_recd_from:
-			self.pay_to_recd_from = frappe.db.get_value(
-				party_type, pay_to_recd_from, "customer_name" if party_type == "Customer" else "supplier_name"
+		needs_refresh = (
+			not row.exchange_rate
+			or row.exchange_rate == 1
+			or (
+				row.reference_type in ("Sales Invoice", "Purchase Invoice")
+				and row.reference_name
+				and self.posting_date
 			)
-			if bank_amount:
-				total_amount = bank_amount
-				currency = bank_account_currency
+		)
+		if not needs_refresh or self.flags.get("ignore_exchange_rate"):
+			return
+
+		# Includes the posting date for which to retrieve the exchange rate
+		row.exchange_rate = get_exchange_rate(
+			self.posting_date,
+			row.account,
+			row.account_currency,
+			self.company,
+			row.reference_type,
+			row.reference_name,
+			row.debit,
+			row.credit,
+			row.exchange_rate,
+		)
+
+	def create_remarks(self) -> None:
+		"""Build the auto remark from the cheque reference and each account row's linked
+		document, unless remark creation is skipped or a custom remark is set."""
+		if self.flags.skip_remarks_creation or self.get("custom_remark"):
+			return
+
+		remarks = []
+		if cheque_remark := self._get_cheque_remark():
+			remarks.append(cheque_remark)
+
+		for row in self.get("accounts"):
+			if reference_remark := self._get_reference_remark(row):
+				remarks.append(reference_remark)
+
+		if remarks:
+			self.remark = "\n".join(remarks)  # User Remarks is not mandatory
+
+	def _get_cheque_remark(self) -> str | None:
+		"""Remark line for the cheque reference; raises if the cheque date is missing."""
+		if not self.cheque_no:
+			return None
+		if not self.cheque_date:
+			msgprint(_("Please enter Reference date"), raise_exception=frappe.MandatoryError)
+		return _("Reference #{0} dated {1}").format(self.cheque_no, formatdate(self.cheque_date))
+
+	def _get_reference_remark(self, row) -> str | None:
+		"""Remark line for a single account row's linked Invoice/Order, or None."""
+		if row.reference_type == "Sales Invoice" and row.credit:
+			return _("{0} against Sales Invoice {1}").format(
+				fmt_money(flt(row.credit), currency=self.company_currency), row.reference_name
+			)
+		if row.reference_type == "Sales Order" and row.credit:
+			return _("{0} against Sales Order {1}").format(
+				fmt_money(flt(row.credit), currency=self.company_currency), row.reference_name
+			)
+		if row.reference_type == "Purchase Invoice" and row.debit:
+			return self._get_bill_remark(row)
+		if row.reference_type == "Purchase Order" and row.debit:
+			return _("{0} against Purchase Order {1}").format(
+				fmt_money(flt(row.credit), currency=self.company_currency), row.reference_name
+			)
+		return None
+
+	def _get_bill_remark(self, row) -> str | None:
+		"""Remark line referencing the supplier bill number/date of a Purchase Invoice row."""
+		bill_no, bill_date = frappe.db.get_value(
+			"Purchase Invoice", row.reference_name, ["bill_no", "bill_date"]
+		) or (None, None)
+		if not bill_no or bill_no.lower().strip() in ["na", "not applicable", "none"]:
+			return None
+		return _("{0} against Bill {1} dated {2}").format(
+			fmt_money(flt(row.debit), currency=self.company_currency),
+			bill_no,
+			bill_date and formatdate(bill_date.strftime("%Y-%m-%d")),
+		)
+
+	def set_print_format_fields(self) -> None:
+		"""Populate pay_to_recd_from and the total amount/currency shown on the print format."""
+		amounts = self._get_party_and_bank_amounts()
+
+		total_amount, currency = 0.0, None
+		if amounts.party_type and amounts.pay_to_recd_from:
+			self.pay_to_recd_from = frappe.db.get_value(
+				amounts.party_type,
+				amounts.pay_to_recd_from,
+				"customer_name" if amounts.party_type == "Customer" else "supplier_name",
+			)
+			if amounts.bank_amount:
+				total_amount, currency = amounts.bank_amount, amounts.bank_account_currency
 			else:
-				total_amount = party_amount
-				currency = party_account_currency
+				total_amount, currency = amounts.party_amount, amounts.party_account_currency
 
 		self.set_total_amount(total_amount, currency)
 
-	def set_total_amount(self, amt, currency):
+	def _get_party_and_bank_amounts(self) -> frappe._dict:
+		"""Sum the party and bank/cash amounts, with their currencies, across the account rows."""
+		totals = frappe._dict(
+			bank_amount=0.0,
+			party_amount=0.0,
+			bank_account_currency=None,
+			party_account_currency=None,
+			pay_to_recd_from=None,
+			party_type=None,
+		)
+		for row in self.get("accounts"):
+			amount = flt(row.debit_in_account_currency) or flt(row.credit_in_account_currency)
+			if row.party_type in ["Customer", "Supplier"] and row.party:
+				totals.party_type = row.party_type
+				totals.pay_to_recd_from = totals.pay_to_recd_from or row.party
+				if totals.pay_to_recd_from == row.party:
+					totals.party_amount += amount
+					totals.party_account_currency = row.account_currency
+			elif frappe.get_cached_value("Account", row.account, "account_type") in ["Bank", "Cash"]:
+				totals.bank_amount += amount
+				totals.bank_account_currency = row.account_currency
+		return totals
+
+	def set_total_amount(self, amt: float, currency: str) -> None:
 		self.total_amount = amt
 		self.total_amount_currency = currency
 		from frappe.utils import money_in_words
@@ -822,7 +859,7 @@ class JournalEntry(AccountsController):
 
 		return JournalEntryGLComposer(self).compose()
 
-	def make_gl_entries(self, cancel=0, adv_adj=0):
+	def make_gl_entries(self, cancel: int = 0, adv_adj: int = 0) -> None:
 		from erpnext.accounts.general_ledger import make_gl_entries
 
 		merge_entries = frappe.get_single_value("Accounts Settings", "merge_similar_account_heads")
@@ -846,94 +883,109 @@ class JournalEntry(AccountsController):
 				cancel_exchange_gain_loss_journal(frappe._dict(doctype=self.doctype, name=self.name))
 
 	@frappe.whitelist()
-	def get_balance(self, difference_account: str | None = None):
+	def get_balance(self, difference_account: str | None = None) -> None:
+		"""Balance the entry by placing any difference on a blank (or newly added) row."""
 		if not self.get("accounts"):
 			msgprint(_("'Entries' cannot be empty"), raise_exception=True)
-		else:
-			self.total_debit, self.total_credit = 0, 0
-			diff = flt(self.difference, self.precision("difference"))
+			return
 
-			# If any row without amount, set the diff on that row
-			if diff:
-				blank_row = None
-				for d in self.get("accounts"):
-					if not d.credit_in_account_currency and not d.debit_in_account_currency and diff != 0:
-						blank_row = d
+		self.total_debit, self.total_credit = 0, 0
+		diff = flt(self.difference, self.precision("difference"))
+		if diff:
+			self._apply_difference_to_blank_row(diff, difference_account)
 
-				if not blank_row:
-					blank_row = self.append(
-						"accounts",
-						{
-							"account": difference_account,
-							"cost_center": erpnext.get_default_cost_center(self.company),
-						},
-					)
+		self.set_total_debit_credit()
+		self.validate_total_debit_and_credit()
 
-				blank_row.exchange_rate = 1
-				if diff > 0:
-					blank_row.credit_in_account_currency = diff
-					blank_row.credit = diff
-				elif diff < 0:
-					blank_row.debit_in_account_currency = abs(diff)
-					blank_row.debit = abs(diff)
+	def _apply_difference_to_blank_row(self, diff: float, difference_account: str | None) -> None:
+		"""Set the balancing difference on the last amountless row, adding one if none exists."""
+		blank_row = None
+		for row in self.get("accounts"):
+			if not row.credit_in_account_currency and not row.debit_in_account_currency:
+				blank_row = row
 
-			self.set_total_debit_credit()
-			self.validate_total_debit_and_credit()
+		if not blank_row:
+			blank_row = self.append(
+				"accounts",
+				{
+					"account": difference_account,
+					"cost_center": erpnext.get_default_cost_center(self.company),
+				},
+			)
+
+		blank_row.exchange_rate = 1
+		if diff > 0:
+			blank_row.credit_in_account_currency = diff
+			blank_row.credit = diff
+		elif diff < 0:
+			blank_row.debit_in_account_currency = abs(diff)
+			blank_row.debit = abs(diff)
 
 	@frappe.whitelist()
-	def get_outstanding_invoices(self):
+	def get_outstanding_invoices(self) -> None:
+		"""Populate the entry with a write-off row per outstanding invoice plus a balancing row."""
 		self.set("accounts", [])
 		total = 0
-		for d in self.get_values():
-			total += flt(d.outstanding_amount, self.precision("credit", "accounts"))
-			jd1 = self.append("accounts", {})
-			jd1.account = d.account
-			jd1.party = d.party
+		for invoice in self.get_values():
+			total += flt(invoice.outstanding_amount, self.precision("credit", "accounts"))
+			self._append_outstanding_invoice_row(invoice)
 
-			if self.write_off_based_on == "Accounts Receivable":
-				jd1.party_type = "Customer"
-				jd1.credit_in_account_currency = flt(
-					d.outstanding_amount, self.precision("credit", "accounts")
-				)
-				jd1.reference_type = "Sales Invoice"
-				jd1.reference_name = cstr(d.name)
-			elif self.write_off_based_on == "Accounts Payable":
-				jd1.party_type = "Supplier"
-				jd1.debit_in_account_currency = flt(d.outstanding_amount, self.precision("debit", "accounts"))
-				jd1.reference_type = "Purchase Invoice"
-				jd1.reference_name = cstr(d.name)
-
-		jd2 = self.append("accounts", {})
+		balancing_row = self.append("accounts", {})
 		if self.write_off_based_on == "Accounts Receivable":
-			jd2.debit_in_account_currency = total
+			balancing_row.debit_in_account_currency = total
 		elif self.write_off_based_on == "Accounts Payable":
-			jd2.credit_in_account_currency = total
+			balancing_row.credit_in_account_currency = total
 
 		self.validate_total_debit_and_credit()
 
-	def get_values(self):
-		cond = (
-			f" and outstanding_amount <= {flt(self.write_off_amount)}"
-			if flt(self.write_off_amount) > 0
-			else ""
-		)
+	def _append_outstanding_invoice_row(self, invoice) -> None:
+		"""Append a party row for a single outstanding invoice per the write-off basis."""
+		row = self.append("accounts", {})
+		row.account = invoice.account
+		row.party = invoice.party
 
 		if self.write_off_based_on == "Accounts Receivable":
-			return frappe.db.sql(
-				"""select name, debit_to as account, customer as party, outstanding_amount
-				from `tabSales Invoice` where docstatus = 1 and company = {}
-				and outstanding_amount > 0 {}""".format("%s", cond),
-				self.company,
-				as_dict=True,
+			row.party_type = "Customer"
+			row.credit_in_account_currency = flt(
+				invoice.outstanding_amount, self.precision("credit", "accounts")
 			)
+			row.reference_type = "Sales Invoice"
+			row.reference_name = cstr(invoice.name)
 		elif self.write_off_based_on == "Accounts Payable":
-			return frappe.db.sql(
-				"""select name, credit_to as account, supplier as party, outstanding_amount
-				from `tabPurchase Invoice` where docstatus = 1 and company = {}
-				and outstanding_amount > 0 {}""".format("%s", cond),
-				self.company,
-				as_dict=True,
+			row.party_type = "Supplier"
+			row.debit_in_account_currency = flt(
+				invoice.outstanding_amount, self.precision("debit", "accounts")
 			)
+			row.reference_type = "Purchase Invoice"
+			row.reference_name = cstr(invoice.name)
+
+	def get_values(self):
+		if self.write_off_based_on == "Accounts Receivable":
+			doctype, account_field, party_field = "Sales Invoice", "debit_to", "customer"
+		elif self.write_off_based_on == "Accounts Payable":
+			doctype, account_field, party_field = "Purchase Invoice", "credit_to", "supplier"
+		else:
+			return
+
+		invoice = frappe.qb.DocType(doctype)
+		query = (
+			frappe.qb.from_(invoice)
+			.select(
+				invoice.name,
+				invoice[account_field].as_("account"),
+				invoice[party_field].as_("party"),
+				invoice.outstanding_amount,
+			)
+			.where(
+				(invoice.docstatus == 1)
+				& (invoice.company == self.company)
+				& (invoice.outstanding_amount > 0)
+			)
+		)
+		if flt(self.write_off_amount) > 0:
+			query = query.where(invoice.outstanding_amount <= flt(self.write_off_amount))
+
+		return query.run(as_dict=True)
 
 	def validate_credit_debit_note(self):
 		if self.stock_entry:
@@ -962,7 +1014,7 @@ def get_default_bank_cash_account(
 	account: str | None = None,
 	*,
 	fetch_balance: bool = True,
-):
+) -> dict:
 	from erpnext.accounts.doctype.sales_invoice.sales_invoice import get_bank_cash_account
 
 	if mode_of_payment:
@@ -1017,7 +1069,8 @@ def get_against_jv(
 	start: int,
 	page_len: int,
 	filters: dict,
-):
+) -> list:
+	"""Link-field search for submitted Journal Entries having an unreferenced row on an account."""
 	if not frappe.db.has_column("Journal Entry", searchfield):
 		return []
 
@@ -1048,67 +1101,97 @@ def get_against_jv(
 
 
 @frappe.whitelist()
-def get_outstanding(args: str | dict):
+def get_outstanding(
+	doctype: str | None = None,
+	docname: str | None = None,
+	company: str | None = None,
+	account: str | None = None,
+	party: str | None = None,
+	account_currency: str | None = None,
+	**kwargs,
+) -> dict | None:
+	"""Return the outstanding amount and side to set when referencing a JV / Invoice.
+
+	The named parameters are the supported interface. The legacy `args` payload dict
+	(captured via kwargs) is still accepted for backward compatibility with callers,
+	including custom apps, and is unpacked into the named parameters below.
+	"""
 	if not frappe.has_permission("Account"):
 		frappe.msgprint(_("No Permission"), raise_exception=1)
 
-	if isinstance(args, str):
-		args = json.loads(args)
+	if legacy_payload := kwargs.get("args"):
+		if isinstance(legacy_payload, str):
+			legacy_payload = json.loads(legacy_payload)
+		doctype = legacy_payload.get("doctype")
+		docname = legacy_payload.get("docname")
+		company = legacy_payload.get("company")
+		account = legacy_payload.get("account")
+		party = legacy_payload.get("party")
+		account_currency = legacy_payload.get("account_currency")
 
-	company_currency = erpnext.get_company_currency(args.get("company"))
-	due_date = None
+	if doctype == "Journal Entry":
+		return _get_journal_entry_outstanding(docname, account, party)
 
-	if args.get("doctype") == "Journal Entry":
-		condition = " and party=%(party)s" if args.get("party") else ""
+	if doctype in ("Sales Invoice", "Purchase Invoice"):
+		return _get_invoice_outstanding(doctype, docname, company, account_currency)
 
-		against_jv_amount = frappe.db.sql(
-			f"""
-			select sum(debit_in_account_currency) - sum(credit_in_account_currency)
-			from `tabJournal Entry Account` where parent=%(docname)s and account=%(account)s {condition}
-			and (reference_type is null or reference_type = '')""",
-			args,
+
+def _get_journal_entry_outstanding(docname: str, account: str | None, party: str | None) -> dict:
+	"""Unreferenced debit-minus-credit balance for an account on a Journal Entry."""
+	jea = frappe.qb.DocType("Journal Entry Account")
+	query = (
+		frappe.qb.from_(jea)
+		.select(Sum(jea.debit_in_account_currency) - Sum(jea.credit_in_account_currency))
+		.where(
+			(jea.parent == docname)
+			& (jea.account == account)
+			& (jea.reference_type.isnull() | (jea.reference_type == ""))
+		)
+	)
+	if party:
+		query = query.where(jea.party == party)
+
+	result = query.run()
+	balance = flt(result[0][0]) if result else 0
+	amount_field = "credit_in_account_currency" if balance > 0 else "debit_in_account_currency"
+	return {amount_field: abs(balance)}
+
+
+def _get_invoice_outstanding(doctype: str, docname: str, company: str, account_currency: str | None) -> dict:
+	"""Outstanding amount, side, party and exchange rate for a Sales/Purchase Invoice."""
+	party_type = "Customer" if doctype == "Sales Invoice" else "Supplier"
+	invoice = frappe.db.get_value(
+		doctype,
+		docname,
+		["outstanding_amount", "conversion_rate", scrub(party_type), "due_date"],
+		as_dict=1,
+	)
+
+	company_currency = erpnext.get_company_currency(company)
+	exchange_rate = invoice.conversion_rate if account_currency != company_currency else 1
+
+	outstanding_is_positive = flt(invoice.outstanding_amount) > 0
+	if doctype == "Sales Invoice":
+		amount_field = (
+			"credit_in_account_currency" if outstanding_is_positive else "debit_in_account_currency"
+		)
+	else:
+		amount_field = (
+			"debit_in_account_currency" if outstanding_is_positive else "credit_in_account_currency"
 		)
 
-		against_jv_amount = flt(against_jv_amount[0][0]) if against_jv_amount else 0
-		amount_field = "credit_in_account_currency" if against_jv_amount > 0 else "debit_in_account_currency"
-		return {amount_field: abs(against_jv_amount)}
-	elif args.get("doctype") in ("Sales Invoice", "Purchase Invoice"):
-		party_type = "Customer" if args.get("doctype") == "Sales Invoice" else "Supplier"
-		invoice = frappe.db.get_value(
-			args["doctype"],
-			args["docname"],
-			["outstanding_amount", "conversion_rate", scrub(party_type), "due_date"],
-			as_dict=1,
-		)
-
-		due_date = invoice.get("due_date")
-
-		exchange_rate = invoice.conversion_rate if (args.get("account_currency") != company_currency) else 1
-
-		if args["doctype"] == "Sales Invoice":
-			amount_field = (
-				"credit_in_account_currency"
-				if flt(invoice.outstanding_amount) > 0
-				else "debit_in_account_currency"
-			)
-		else:
-			amount_field = (
-				"debit_in_account_currency"
-				if flt(invoice.outstanding_amount) > 0
-				else "credit_in_account_currency"
-			)
-
-		return {
-			amount_field: abs(flt(invoice.outstanding_amount)),
-			"exchange_rate": exchange_rate,
-			"party_type": party_type,
-			"party": invoice.get(scrub(party_type)),
-			"reference_due_date": due_date,
-		}
+	return {
+		amount_field: abs(flt(invoice.outstanding_amount)),
+		"exchange_rate": exchange_rate,
+		"party_type": party_type,
+		"party": invoice.get(scrub(party_type)),
+		"reference_due_date": invoice.get("due_date"),
+	}
 
 
 @frappe.whitelist()
-def get_party_account_and_currency(company: str, party_type: str, party: str):
+def get_party_account_and_currency(company: str, party_type: str, party: str) -> dict:
+	"""Return the receivable/payable account for a party and its account currency."""
 	if not frappe.has_permission("Account"):
 		frappe.msgprint(_("No Permission"), raise_exception=1)
 
@@ -1128,7 +1211,7 @@ def get_account_details_and_party_type(
 	debit: float | str | None = None,
 	credit: float | str | None = None,
 	exchange_rate: float | str | None = None,
-):
+) -> dict:
 	"""Returns dict of account details and party type to be set in Journal Entry on selection of account."""
 	if not frappe.has_permission("Account"):
 		frappe.msgprint(_("No Permission"), raise_exception=1)
@@ -1186,7 +1269,8 @@ def get_exchange_rate(
 	debit: float | str | None = None,
 	credit: float | str | None = None,
 	exchange_rate: str | float | None = None,
-):
+) -> float:
+	"""Resolve the exchange rate for an account row, by reference, balance or settings."""
 	# Ensure exchange_rate is always numeric to avoid calculation errors
 	if isinstance(exchange_rate, str):
 		exchange_rate = flt(exchange_rate) or 1
@@ -1219,14 +1303,3 @@ def get_exchange_rate(
 
 	# don't return None or 0 as it is multipled with a value and that value could be lost
 	return exchange_rate or 1
-
-
-@frappe.whitelist()
-def get_average_exchange_rate(account: str):
-	exchange_rate = 0
-	bank_balance_in_account_currency = get_balance_on(account)
-	if bank_balance_in_account_currency:
-		bank_balance_in_company_currency = get_balance_on(account, in_account_currency=False)
-		exchange_rate = bank_balance_in_company_currency / bank_balance_in_account_currency
-
-	return exchange_rate

erpnext/accounts/doctype/journal_entry/mapper.py

@@ -24,7 +24,8 @@ def get_payment_entry_against_order(
 	debit_in_account_currency: str | float | None = None,
 	journal_entry: bool = False,
 	bank_account: str | None = None,
-):
+) -> dict | Document:
+	"""Build an advance-payment Journal Entry against an unbilled Sales/Purchase Order."""
 	ref_doc = frappe.get_doc(dt, dn)
 
 	if flt(ref_doc.per_billed, 2) > 0:
@@ -74,7 +75,8 @@ def get_payment_entry_against_invoice(
 	debit_in_account_currency: str | None = None,
 	journal_entry: bool = False,
 	bank_account: str | None = None,
-):
+) -> dict | Document:
+	"""Build a payment Journal Entry against a Sales/Purchase Invoice's outstanding amount."""
 	ref_doc = frappe.get_doc(dt, dn)
 	if dt == "Sales Invoice":
 		party_type = "Customer"
@@ -110,32 +112,54 @@ def get_payment_entry_against_invoice(
 	)
 
 
-def get_payment_entry(ref_doc, args):
-	from erpnext.accounts.doctype.journal_entry.journal_entry import (
-		get_default_bank_cash_account,
-		get_exchange_rate,
-	)
+def get_payment_entry(ref_doc, args: dict) -> dict | Document:
+	"""Build a Bank Entry Journal Entry paying `ref_doc`, with a party row and a bank row.
+
+	Returns the Journal Entry document when `args["journal_entry"]` is truthy, otherwise its
+	dict (for client calls).
+	"""
+	je = frappe.new_doc("Journal Entry")
+	je.update({"voucher_type": "Bank Entry", "company": ref_doc.company, "remark": args.get("remarks")})
 
 	cost_center = ref_doc.get("cost_center") or frappe.get_cached_value(
 		"Company", ref_doc.company, "cost_center"
 	)
-	exchange_rate = 1
-	if args.get("party_account"):
-		# Modified to include the posting date for which the exchange rate is required.
-		# Assumed to be the posting date in the reference document
-		exchange_rate = get_exchange_rate(
-			ref_doc.get("posting_date") or ref_doc.get("transaction_date"),
-			args.get("party_account"),
-			args.get("party_account_currency"),
-			ref_doc.company,
-			ref_doc.doctype,
-			ref_doc.name,
-		)
+	exchange_rate = _reference_exchange_rate(ref_doc, args)
 
-	je = frappe.new_doc("Journal Entry")
-	je.update({"voucher_type": "Bank Entry", "company": ref_doc.company, "remark": args.get("remarks")})
+	party_row = _append_party_row(je, ref_doc, args, cost_center, exchange_rate)
+	bank_row = _append_bank_row(je, ref_doc, args, cost_center, exchange_rate)
 
-	party_row = je.append(
+	if party_row.account_currency != ref_doc.company_currency or (
+		bank_row.account_currency and bank_row.account_currency != ref_doc.company_currency
+	):
+		je.multi_currency = 1
+
+	je.set_amounts_in_company_currency()
+	je.set_total_debit_credit()
+
+	return je if args.get("journal_entry") else je.as_dict()
+
+
+def _reference_exchange_rate(ref_doc, args: dict) -> float:
+	"""Exchange rate of the party account on the reference document's posting date."""
+	if not args.get("party_account"):
+		return 1
+
+	from erpnext.accounts.doctype.journal_entry.journal_entry import get_exchange_rate
+
+	return get_exchange_rate(
+		ref_doc.get("posting_date") or ref_doc.get("transaction_date"),
+		args.get("party_account"),
+		args.get("party_account_currency"),
+		ref_doc.company,
+		ref_doc.doctype,
+		ref_doc.name,
+	)
+
+
+def _append_party_row(je, ref_doc, args: dict, cost_center, exchange_rate: float):
+	"""Append the party (debtor/creditor) row that records the advance/payment."""
+	return je.append(
 		"accounts",
 		{
 			"account": args.get("party_account"),
@@ -153,14 +177,19 @@ def get_payment_entry(ref_doc, args):
 		},
 	)
 
-	bank_row = je.append("accounts")
 
-	# Make it bank_details
+def _append_bank_row(je, ref_doc, args: dict, cost_center, exchange_rate: float):
+	"""Append the bank/cash row, defaulting the account and converting the amount to it."""
+	from erpnext.accounts.doctype.journal_entry.journal_entry import (
+		get_default_bank_cash_account,
+		get_exchange_rate,
+	)
+
+	bank_row = je.append("accounts")
 	bank_account = get_default_bank_cash_account(ref_doc.company, "Bank", account=args.get("bank_account"))
 	if bank_account:
 		bank_row.update(bank_account)
-		# Modified to include the posting date for which the exchange rate is required.
-		# Assumed to be the posting date of the reference date
+		# posting date assumed to be the reference document's posting/transaction date
 		bank_row.exchange_rate = get_exchange_rate(
 			ref_doc.get("posting_date") or ref_doc.get("transaction_date"),
 			bank_account["account"],
@@ -171,26 +200,17 @@ def get_payment_entry(ref_doc, args):
 	bank_row.cost_center = cost_center
 
 	amount = args.get("debit_in_account_currency") or args.get("amount")
-
 	if bank_row.account_currency == args.get("party_account_currency"):
 		bank_row.set(args.get("amount_field_bank"), amount)
 	else:
 		bank_row.set(args.get("amount_field_bank"), amount * exchange_rate)
 
-	# Multi currency check again
-	if party_row.account_currency != ref_doc.company_currency or (
-		bank_row.account_currency and bank_row.account_currency != ref_doc.company_currency
-	):
-		je.multi_currency = 1
-
-	je.set_amounts_in_company_currency()
-	je.set_total_debit_credit()
-
-	return je if args.get("journal_entry") else je.as_dict()
+	return bank_row
 
 
 @frappe.whitelist()
-def make_inter_company_journal_entry(name: str, voucher_type: str, company: str):
+def make_inter_company_journal_entry(name: str, voucher_type: str, company: str) -> dict:
+	"""Build the counterpart Journal Entry in another company, linked back to `name`."""
 	journal_entry = frappe.new_doc("Journal Entry")
 	journal_entry.voucher_type = voucher_type
 	journal_entry.company = company
@@ -200,7 +220,8 @@ def make_inter_company_journal_entry(name: str, voucher_type: str, company: str)
 
 
 @frappe.whitelist()
-def make_reverse_journal_entry(source_name: str, target_doc: str | Document | None = None):
+def make_reverse_journal_entry(source_name: str, target_doc: str | Document | None = None) -> Document:
+	"""Map a submitted Journal Entry to a reversing one (debits and credits swapped)."""
 	existing_reverse = frappe.db.exists("Journal Entry", {"reversal_of": source_name, "docstatus": 1})
 	if existing_reverse:
 		frappe.throw(
@@ -211,7 +232,7 @@ def make_reverse_journal_entry(source_name: str, target_doc: str | Document | No
 
 	from frappe.model.mapper import get_mapped_doc
 
-	def post_process(source, target):
+	def post_process(source, target) -> None:
 		target.reversal_of = source.name
 
 	doclist = get_mapped_doc(

erpnext/accounts/doctype/journal_entry/services/asset_service.py

@@ -20,10 +20,11 @@ class AssetService:
 	Journal Entries tied to asset scrapping or value adjustments.
 	"""
 
-	def __init__(self, doc):
+	def __init__(self, doc) -> None:
 		self.doc = doc
 
-	def validate_depr_account_and_depr_entry_voucher_type(self):
+	def validate_depr_account_and_depr_entry_voucher_type(self) -> None:
+		"""A depreciation account requires voucher type Depreciation Entry and an Expense account."""
 		for d in self.doc.get("accounts"):
 			if d.account_type == "Depreciation":
 				if self.doc.voucher_type != "Depreciation Entry":
@@ -34,7 +35,8 @@ class AssetService:
 				if frappe.get_cached_value("Account", d.account, "root_type") != "Expense":
 					frappe.throw(_("Account {0} should be of type Expense").format(d.account))
 
-	def has_asset_adjustment_entry(self):
+	def has_asset_adjustment_entry(self) -> None:
+		"""Block cancellation while a submitted Asset Value Adjustment links to this entry."""
 		if self.doc.flags.get("via_asset_value_adjustment"):
 			return
 
@@ -48,11 +50,13 @@ class AssetService:
 				).format(frappe.utils.get_link_to_form("Asset Value Adjustment", asset_value_adjustment))
 			)
 
-	def update_asset_value(self):
+	def update_asset_value(self) -> None:
+		"""Apply the entry's effect to its linked assets on submit (depreciation or disposal)."""
 		self.update_asset_on_depreciation()
 		self.update_asset_on_disposal()
 
-	def update_asset_on_depreciation(self):
+	def update_asset_on_depreciation(self) -> None:
+		"""Reduce each depreciated asset's value and link the depreciation schedule row."""
 		if self.doc.voucher_type != "Depreciation Entry":
 			return
 
@@ -73,7 +77,8 @@ class AssetService:
 				asset.set_status()
 				asset.set_total_booked_depreciations()
 
-	def update_value_after_depreciation(self, asset, depr_amount):
+	def update_value_after_depreciation(self, asset, depr_amount: float) -> None:
+		"""Subtract the depreciation amount from the asset's relevant finance book."""
 		fb_idx = 1
 		if self.doc.finance_book:
 			for fb_row in asset.get("finance_books"):
@@ -86,7 +91,8 @@ class AssetService:
 			"Asset Finance Book", fb_row.name, "value_after_depreciation", fb_row.value_after_depreciation
 		)
 
-	def update_journal_entry_link_on_depr_schedule(self, asset, je_row):
+	def update_journal_entry_link_on_depr_schedule(self, asset, je_row) -> None:
+		"""Stamp this entry onto the matching (date + amount) depreciation schedule row."""
 		depr_schedule = get_depr_schedule(asset.name, "Active", self.doc.finance_book)
 		for d in depr_schedule or []:
 			if (
@@ -96,7 +102,8 @@ class AssetService:
 			):
 				frappe.db.set_value("Depreciation Schedule", d.name, "journal_entry", self.doc.name)
 
-	def update_asset_on_disposal(self):
+	def update_asset_on_disposal(self) -> None:
+		"""Mark each referenced asset disposed (date + scrap entry) on an Asset Disposal."""
 		if self.doc.voucher_type == "Asset Disposal":
 			disposed_assets = []
 			for d in self.doc.get("accounts"):
@@ -117,62 +124,74 @@ class AssetService:
 					asset_doc.set_status()
 					disposed_assets.append(d.reference_name)
 
-	def unlink_asset_reference(self):
+	def unlink_asset_reference(self) -> None:
+		"""On cancel, reverse depreciation links and block cancelling an asset-scrap entry."""
 		for d in self.doc.get("accounts"):
-			if (
-				self.doc.voucher_type == "Depreciation Entry"
-				and d.reference_type == "Asset"
-				and d.reference_name
-				and frappe.get_cached_value("Account", d.account, "root_type") == "Expense"
-				and d.debit
-			):
-				asset = frappe.get_doc("Asset", d.reference_name)
-
-				if asset.calculate_depreciation:
-					je_found = False
-
-					for fb_row in asset.get("finance_books"):
-						if je_found:
-							break
-
-						depr_schedule = get_depr_schedule(asset.name, "Active", fb_row.finance_book)
-
-						for s in depr_schedule or []:
-							if s.journal_entry == self.doc.name:
-								s.db_set("journal_entry", None)
-
-								fb_row.value_after_depreciation += d.debit
-								fb_row.db_update()
-
-								je_found = True
-								break
-					if not je_found:
-						fb_idx = 1
-						if self.doc.finance_book:
-							for fb_row in asset.get("finance_books"):
-								if fb_row.finance_book == self.doc.finance_book:
-									fb_idx = fb_row.idx
-									break
-
-						fb_row = asset.get("finance_books")[fb_idx - 1]
-						fb_row.value_after_depreciation += d.debit
-						fb_row.db_update()
-				asset.db_set("value_after_depreciation", asset.value_after_depreciation + d.debit)
-				asset.set_status()
-				asset.set_total_booked_depreciations()
+			if self._is_depreciation_asset_row(d):
+				self._reverse_asset_depreciation(d)
 			elif (
 				self.doc.voucher_type == "Journal Entry" and d.reference_type == "Asset" and d.reference_name
 			):
-				journal_entry_for_scrap = frappe.db.get_value(
-					"Asset", d.reference_name, "journal_entry_for_scrap"
-				)
+				self._block_scrap_journal_cancel(d)
 
-				if journal_entry_for_scrap == self.doc.name:
-					frappe.throw(
-						_("Journal Entry for Asset scrapping cannot be cancelled. Please restore the Asset.")
-					)
+	def _is_depreciation_asset_row(self, d) -> bool:
+		return bool(
+			self.doc.voucher_type == "Depreciation Entry"
+			and d.reference_type == "Asset"
+			and d.reference_name
+			and frappe.get_cached_value("Account", d.account, "root_type") == "Expense"
+			and d.debit
+		)
 
-	def unlink_asset_adjustment_entry(self):
+	def _reverse_asset_depreciation(self, d) -> None:
+		"""Add the depreciation amount back to the asset and unlink its schedule row."""
+		asset = frappe.get_doc("Asset", d.reference_name)
+
+		if asset.calculate_depreciation and not self._restore_scheduled_depreciation(asset, d.debit):
+			self._restore_finance_book_value(asset, d.debit)
+
+		asset.db_set("value_after_depreciation", asset.value_after_depreciation + d.debit)
+		asset.set_status()
+		asset.set_total_booked_depreciations()
+
+	def _restore_scheduled_depreciation(self, asset, debit: float) -> bool:
+		"""Unlink this entry from the depreciation schedule and credit back its finance book.
+
+		Returns True if a matching scheduled depreciation was found.
+		"""
+		for fb_row in asset.get("finance_books"):
+			depr_schedule = get_depr_schedule(asset.name, "Active", fb_row.finance_book)
+			for s in depr_schedule or []:
+				if s.journal_entry == self.doc.name:
+					s.db_set("journal_entry", None)
+					fb_row.value_after_depreciation += debit
+					fb_row.db_update()
+					return True
+		return False
+
+	def _restore_finance_book_value(self, asset, debit: float) -> None:
+		"""Credit the depreciation amount back to the relevant finance book when no schedule matched."""
+		fb_idx = 1
+		if self.doc.finance_book:
+			for fb_row in asset.get("finance_books"):
+				if fb_row.finance_book == self.doc.finance_book:
+					fb_idx = fb_row.idx
+					break
+
+		fb_row = asset.get("finance_books")[fb_idx - 1]
+		fb_row.value_after_depreciation += debit
+		fb_row.db_update()
+
+	def _block_scrap_journal_cancel(self, d) -> None:
+		"""Prevent cancelling a plain Journal Entry that is an asset's scrap voucher."""
+		journal_entry_for_scrap = frappe.db.get_value("Asset", d.reference_name, "journal_entry_for_scrap")
+		if journal_entry_for_scrap == self.doc.name:
+			frappe.throw(
+				_("Journal Entry for Asset scrapping cannot be cancelled. Please restore the Asset.")
+			)
+
+	def unlink_asset_adjustment_entry(self) -> None:
+		"""Detach this entry from any Asset Value Adjustment that referenced it."""
 		AssetValueAdjustment = frappe.qb.DocType("Asset Value Adjustment")
 		(
 			frappe.qb.update(AssetValueAdjustment)

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

@@ -18,86 +18,88 @@ class JournalEntryGLComposer(BaseGLComposer):
 	from the first foreign-currency row (mirroring the former build_gl_map).
 	"""
 
-	def compose(self):
-		doc = self.doc
-		gl_map = []
-
-		company_currency = erpnext.get_company_currency(doc.company)
-		doc.transaction_currency = company_currency
-		doc.transaction_exchange_rate = 1
-		if doc.multi_currency:
-			for row in doc.get("accounts"):
-				if row.account_currency != company_currency:
-					# Journal assumes the first foreign currency as transaction currency
-					doc.transaction_currency = row.account_currency
-					doc.transaction_exchange_rate = row.exchange_rate
-					break
-
+	def compose(self) -> list:
+		"""Project the Journal Entry's non-zero account rows into GL dicts."""
+		self._set_transaction_currency()
 		advance_doctypes = get_advance_payment_doctypes()
 
-		for d in doc.get("accounts"):
-			if d.debit or d.credit or (doc.voucher_type == "Exchange Gain Or Loss"):
-				r = [d.user_remark, doc.remark]
-				r = [x for x in r if x]
-				remarks = "\n".join(r)
-
-				row = {
-					"account": d.account,
-					"party_type": d.party_type,
-					"due_date": doc.due_date,
-					"party": d.party,
-					"against": d.against_account,
-					"debit": flt(d.debit, d.precision("debit")),
-					"credit": flt(d.credit, d.precision("credit")),
-					"account_currency": d.account_currency,
-					"debit_in_account_currency": flt(
-						d.debit_in_account_currency, d.precision("debit_in_account_currency")
-					),
-					"credit_in_account_currency": flt(
-						d.credit_in_account_currency, d.precision("credit_in_account_currency")
-					),
-					"transaction_currency": doc.transaction_currency,
-					"transaction_exchange_rate": doc.transaction_exchange_rate,
-					"debit_in_transaction_currency": flt(
-						d.debit_in_account_currency, d.precision("debit_in_account_currency")
-					)
-					if doc.transaction_currency == d.account_currency
-					else flt(d.debit, d.precision("debit")) / doc.transaction_exchange_rate,
-					"credit_in_transaction_currency": flt(
-						d.credit_in_account_currency, d.precision("credit_in_account_currency")
-					)
-					if doc.transaction_currency == d.account_currency
-					else flt(d.credit, d.precision("credit")) / doc.transaction_exchange_rate,
-					"against_voucher_type": d.reference_type,
-					"against_voucher": d.reference_name,
-					"remarks": remarks,
-					"voucher_detail_no": d.reference_detail_no,
-					"cost_center": d.cost_center,
-					"project": d.project,
-					"finance_book": doc.finance_book,
-					"advance_voucher_type": d.advance_voucher_type,
-					"advance_voucher_no": d.advance_voucher_no,
-				}
-
-				if d.reference_type in advance_doctypes:
-					row.update(
-						{
-							"against_voucher_type": doc.doctype,
-							"against_voucher": doc.name,
-							"advance_voucher_type": d.reference_type,
-							"advance_voucher_no": d.reference_name,
-						}
-					)
-
-				# set flag to skip party validation
-				account_type = frappe.get_cached_value("Account", d.account, "account_type")
-				if account_type in ["Receivable", "Payable"] and doc.party_not_required:
-					frappe.flags.party_not_required = True
-
-				gl_map.append(
-					self.get_gl_dict(
-						row,
-						item=d,
-					)
-				)
+		gl_map = []
+		for d in self.doc.get("accounts"):
+			if d.debit or d.credit or self.doc.voucher_type == "Exchange Gain Or Loss":
+				gl_map.append(self.get_gl_dict(self._gl_row(d, advance_doctypes), item=d))
 		return gl_map
+
+	def _set_transaction_currency(self) -> None:
+		"""Company currency, or the first foreign-currency row, becomes the transaction currency."""
+		doc = self.doc
+		doc.transaction_currency = erpnext.get_company_currency(doc.company)
+		doc.transaction_exchange_rate = 1
+		if not doc.multi_currency:
+			return
+
+		for row in doc.get("accounts"):
+			if row.account_currency != doc.transaction_currency:
+				# Journal assumes the first foreign currency as transaction currency
+				doc.transaction_currency = row.account_currency
+				doc.transaction_exchange_rate = row.exchange_rate
+				break
+
+	def _gl_row(self, d, advance_doctypes: list) -> dict:
+		"""Build the GL dict for a single account row."""
+		doc = self.doc
+		remarks = "\n".join(x for x in [d.user_remark, doc.remark] if x)
+
+		row = {
+			"account": d.account,
+			"party_type": d.party_type,
+			"due_date": doc.due_date,
+			"party": d.party,
+			"against": d.against_account,
+			"debit": flt(d.debit, d.precision("debit")),
+			"credit": flt(d.credit, d.precision("credit")),
+			"account_currency": d.account_currency,
+			"debit_in_account_currency": flt(
+				d.debit_in_account_currency, d.precision("debit_in_account_currency")
+			),
+			"credit_in_account_currency": flt(
+				d.credit_in_account_currency, d.precision("credit_in_account_currency")
+			),
+			"transaction_currency": doc.transaction_currency,
+			"transaction_exchange_rate": doc.transaction_exchange_rate,
+			"debit_in_transaction_currency": flt(
+				d.debit_in_account_currency, d.precision("debit_in_account_currency")
+			)
+			if doc.transaction_currency == d.account_currency
+			else flt(d.debit, d.precision("debit")) / doc.transaction_exchange_rate,
+			"credit_in_transaction_currency": flt(
+				d.credit_in_account_currency, d.precision("credit_in_account_currency")
+			)
+			if doc.transaction_currency == d.account_currency
+			else flt(d.credit, d.precision("credit")) / doc.transaction_exchange_rate,
+			"against_voucher_type": d.reference_type,
+			"against_voucher": d.reference_name,
+			"remarks": remarks,
+			"voucher_detail_no": d.reference_detail_no,
+			"cost_center": d.cost_center,
+			"project": d.project,
+			"finance_book": doc.finance_book,
+			"advance_voucher_type": d.advance_voucher_type,
+			"advance_voucher_no": d.advance_voucher_no,
+		}
+
+		if d.reference_type in advance_doctypes:
+			row.update(
+				{
+					"against_voucher_type": doc.doctype,
+					"against_voucher": doc.name,
+					"advance_voucher_type": d.reference_type,
+					"advance_voucher_no": d.reference_name,
+				}
+			)
+
+		# set flag to skip party validation
+		account_type = frappe.get_cached_value("Account", d.account, "account_type")
+		if account_type in ["Receivable", "Payable"] and doc.party_not_required:
+			frappe.flags.party_not_required = True
+
+		return row

erpnext/accounts/doctype/journal_entry/services/reference_validator.py

@@ -29,10 +29,11 @@ class JournalEntryReferenceValidator:
 	orders and invoices.
 	"""
 
-	def __init__(self, doc):
+	def __init__(self, doc) -> None:
 		self.doc = doc
 
-	def validate(self):
+	def validate(self) -> None:
+		"""Validate every reference-bearing row, then the referenced orders and invoices."""
 		self.doc.reference_totals = {}
 		self.doc.reference_types = {}
 		self.doc.reference_accounts = {}
@@ -47,23 +48,24 @@ class JournalEntryReferenceValidator:
 		self._validate_orders()
 		self._validate_invoices()
 
-	def _normalize_reference_fields(self, row):
+	def _normalize_reference_fields(self, row) -> None:
 		if not row.reference_type:
 			row.reference_name = None
 		if not row.reference_name:
 			row.reference_type = None
 
-	def _has_party_reference(self, row):
+	def _has_party_reference(self, row) -> bool:
 		return bool(
 			row.reference_type and row.reference_name and row.reference_type in REFERENCE_PARTY_ACCOUNT_FIELDS
 		)
 
-	def _reference_amount_field(self, row):
+	def _reference_amount_field(self, row) -> str:
 		if row.reference_type in ("Sales Order", "Sales Invoice"):
 			return "credit_in_account_currency"
 		return "debit_in_account_currency"
 
-	def _validate_order_direction(self, row):
+	def _validate_order_direction(self, row) -> None:
+		"""An order can only be linked on the side that records an advance."""
 		if row.reference_type == "Sales Order" and flt(row.debit) > 0:
 			frappe.throw(
 				_("Row {0}: Debit entry can not be linked with a {1}").format(row.idx, row.reference_type)
@@ -73,7 +75,8 @@ class JournalEntryReferenceValidator:
 				_("Row {0}: Credit entry can not be linked with a {1}").format(row.idx, row.reference_type)
 			)
 
-	def _register_reference(self, row):
+	def _register_reference(self, row) -> None:
+		"""Aggregate the row's amount, type and account onto the per-reference lookups."""
 		if row.reference_name not in self.doc.reference_totals:
 			self.doc.reference_totals[row.reference_name] = 0.0
 		if self.doc.voucher_type not in ("Deferred Revenue", "Deferred Expense"):
@@ -81,7 +84,8 @@ class JournalEntryReferenceValidator:
 		self.doc.reference_types[row.reference_name] = row.reference_type
 		self.doc.reference_accounts[row.reference_name] = row.account
 
-	def _validate_reference_party_and_account(self, row):
+	def _validate_reference_party_and_account(self, row) -> None:
+		"""Reject a missing reference, then check party/account against the linked document."""
 		party_fields = REFERENCE_PARTY_ACCOUNT_FIELDS[row.reference_type]
 		against_voucher = frappe.db.get_value(
 			row.reference_type, row.reference_name, [scrub(f) for f in party_fields]
@@ -94,7 +98,7 @@ class JournalEntryReferenceValidator:
 		elif row.reference_type in ("Sales Order", "Purchase Order"):
 			self._validate_order_party(row, against_voucher)
 
-	def _validate_invoice_party_and_account(self, row, against_voucher, party_fields):
+	def _validate_invoice_party_and_account(self, row, against_voucher, party_fields) -> None:
 		party_account, against_party = self._resolve_invoice_party_account(row, against_voucher)
 		if self.doc.voucher_type == "Exchange Gain Or Loss":
 			return
@@ -105,7 +109,9 @@ class JournalEntryReferenceValidator:
 				)
 			)
 
-	def _resolve_invoice_party_account(self, row, against_voucher):
+	def _resolve_invoice_party_account(self, row, against_voucher) -> tuple:
+		"""Expected (party_account, party) for an invoice row, honouring deferred booking
+		and invoice-discounting accounts."""
 		if self.doc.voucher_type in ("Deferred Revenue", "Deferred Expense") and row.reference_detail_no:
 			debit_or_credit = "Debit" if row.debit else "Credit"
 			party_account = get_deferred_booking_accounts(
@@ -120,7 +126,7 @@ class JournalEntryReferenceValidator:
 			party_account = against_voucher[1]
 		return party_account, against_voucher[0]
 
-	def _validate_order_party(self, row, against_voucher):
+	def _validate_order_party(self, row, against_voucher) -> None:
 		if against_voucher != row.party:
 			frappe.throw(
 				_("Row {0}: {1} {2} does not match with {3}").format(
@@ -128,8 +134,8 @@ class JournalEntryReferenceValidator:
 				)
 			)
 
-	def _validate_orders(self):
-		"""Validate totals, closed and docstatus for orders"""
+	def _validate_orders(self) -> None:
+		"""Validate totals, closed and docstatus for referenced orders."""
 		for reference_name, total in self.doc.reference_totals.items():
 			reference_type = self.doc.reference_types[reference_name]
 			account = self.doc.reference_accounts[reference_name]
@@ -140,7 +146,7 @@ class JournalEntryReferenceValidator:
 			self._validate_order_status(order, reference_type, reference_name)
 			self._validate_order_advance_total(order, account, total, reference_type, reference_name)
 
-	def _validate_order_status(self, order, reference_type, reference_name):
+	def _validate_order_status(self, order, reference_type, reference_name) -> None:
 		if order.docstatus != 1:
 			frappe.throw(_("{0} {1} is not submitted").format(reference_type, reference_name))
 		if flt(order.per_billed) >= 100:
@@ -148,7 +154,8 @@ class JournalEntryReferenceValidator:
 		if cstr(order.status) == "Closed":
 			frappe.throw(_("{0} {1} is closed").format(reference_type, reference_name))
 
-	def _validate_order_advance_total(self, order, account, total, reference_type, reference_name):
+	def _validate_order_advance_total(self, order, account, total, reference_type, reference_name) -> None:
+		"""The advance paid against an order cannot exceed its grand total."""
 		account_currency = get_account_currency(account)
 		if account_currency == self.doc.company_currency:
 			voucher_total = order.base_grand_total
@@ -167,8 +174,8 @@ class JournalEntryReferenceValidator:
 				)
 			)
 
-	def _validate_invoices(self):
-		"""Validate totals and docstatus for invoices"""
+	def _validate_invoices(self) -> None:
+		"""Validate totals and docstatus for referenced invoices."""
 		if self.doc.voucher_type in ("Debit Note", "Credit Note"):
 			return
 		for reference_name, total in self.doc.reference_totals.items():
@@ -178,7 +185,8 @@ class JournalEntryReferenceValidator:
 			invoice = frappe.get_doc(reference_type, reference_name)
 			self._validate_invoice_outstanding(invoice, total, reference_type, reference_name)
 
-	def _validate_invoice_outstanding(self, invoice, total, reference_type, reference_name):
+	def _validate_invoice_outstanding(self, invoice, total, reference_type, reference_name) -> None:
+		"""Payment booked against an invoice cannot exceed its outstanding amount."""
 		if invoice.docstatus != 1:
 			frappe.throw(_("{0} {1} is not submitted").format(reference_type, reference_name))
 

erpnext/accounts/doctype/journal_entry/test_journal_entry.py

@@ -169,8 +169,11 @@ class TestJournalEntry(ERPNextTestSuite):
 			"debit_in_account_currency",
 			"credit",
 			"credit_in_account_currency",
+			"debit_in_transaction_currency",
+			"credit_in_transaction_currency",
 		]
 
+		# Transaction currency is USD (first foreign row); the INR row is converted at 1/50.
 		self.expected_gle = [
 			{
 				"account": "_Test Bank - _TC",
@@ -179,6 +182,8 @@ class TestJournalEntry(ERPNextTestSuite):
 				"debit_in_account_currency": 0,
 				"credit": 5000,
 				"credit_in_account_currency": 5000,
+				"debit_in_transaction_currency": 0,
+				"credit_in_transaction_currency": 100,
 			},
 			{
 				"account": "_Test Bank USD - _TC",
@@ -187,6 +192,8 @@ class TestJournalEntry(ERPNextTestSuite):
 				"debit_in_account_currency": 100,
 				"credit": 0,
 				"credit_in_account_currency": 0,
+				"debit_in_transaction_currency": 100,
+				"credit_in_transaction_currency": 0,
 			},
 		]
 
@@ -203,6 +210,52 @@ class TestJournalEntry(ERPNextTestSuite):
 
 		self.assertFalse(gle)
 
+	def test_multi_currency_transaction_currency_on_foreign_debit(self):
+		"""Pin debit_in_transaction_currency for a foreign-currency debit row.
+
+		Transaction currency is USD (the first foreign row); the INR debit row must be
+		converted at 1/exchange_rate, so 5000 INR -> 100 USD. Guards the / vs * direction.
+		"""
+		jv = frappe.new_doc("Journal Entry")
+		jv.company = "_Test Company"
+		jv.posting_date = nowdate()
+		jv.multi_currency = 1
+		jv.append(
+			"accounts",
+			{
+				"account": "_Test Bank USD - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"credit_in_account_currency": 100,
+				"exchange_rate": 50,
+			},
+		)
+		jv.append(
+			"accounts",
+			{
+				"account": "_Test Bank - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"debit_in_account_currency": 5000,
+				"exchange_rate": 1,
+			},
+		)
+		jv.submit()
+
+		self.voucher_no = jv.name
+		self.fields = ["account", "debit_in_transaction_currency", "credit_in_transaction_currency"]
+		self.expected_gle = [
+			{
+				"account": "_Test Bank - _TC",
+				"debit_in_transaction_currency": 100,
+				"credit_in_transaction_currency": 0,
+			},
+			{
+				"account": "_Test Bank USD - _TC",
+				"debit_in_transaction_currency": 0,
+				"credit_in_transaction_currency": 100,
+			},
+		]
+		self.check_gl_entries()
+
 	def test_reverse_journal_entry(self):
 		from erpnext.accounts.doctype.journal_entry.mapper import make_reverse_journal_entry
 
@@ -688,6 +741,95 @@ class TestJournalEntry(ERPNextTestSuite):
 		self.assertEqual(jv.reference_types[invoice.name], "Sales Invoice")
 		self.assertEqual(jv.reference_accounts[invoice.name], "Debtors - _TC")
 
+	def test_get_balance_places_difference_on_blank_row(self):
+		"""Characterize: get_balance puts the unbalanced difference on an amountless row."""
+		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})  # amountless row
+		jv.set_total_debit_credit()
+		self.assertEqual(jv.difference, 100)
+
+		jv.get_balance()
+		blank_row = jv.accounts[1]
+		self.assertEqual(blank_row.credit_in_account_currency, 100)
+		self.assertEqual(jv.total_debit, jv.total_credit)
+
+	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
+
+		invoice = create_sales_invoice(rate=700)
+		jv = frappe.new_doc("Journal Entry")
+		jv.company = "_Test Company"
+		jv.posting_date = nowdate()
+		jv.voucher_type = "Write Off Entry"
+		jv.write_off_based_on = "Accounts Receivable"
+		jv.write_off_amount = 1000
+		jv.get_outstanding_invoices()
+
+		invoice_rows = [row for row in jv.accounts if row.reference_name == invoice.name]
+		self.assertTrue(invoice_rows)
+		self.assertEqual(invoice_rows[0].party_type, "Customer")
+		self.assertEqual(invoice_rows[0].reference_type, "Sales Invoice")
+		self.assertEqual(flt(invoice_rows[0].credit_in_account_currency), 700)
+
+	def test_unlink_advance_entry_reference_on_cancel(self):
+		"""Characterize: cancelling an advance JE against an invoice clears the row's reference."""
+		from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+
+		invoice = create_sales_invoice(rate=700)
+		jv = make_journal_entry("_Test Cash - _TC", "Debtors - _TC", 100, save=False)
+		advance_row = jv.accounts[1]
+		advance_row.party_type = "Customer"
+		advance_row.party = "_Test Customer"
+		advance_row.is_advance = "Yes"
+		advance_row.reference_type = "Sales Invoice"
+		advance_row.reference_name = invoice.name
+		jv.submit()
+
+		jv.cancel()
+		jv.reload()
+		self.assertFalse(jv.accounts[1].reference_type)
+		self.assertFalse(jv.accounts[1].reference_name)
+
+	def test_get_payment_entry_against_order_builds_advance_je(self):
+		"""Characterize the mapper: an advance Bank Entry JE is built against an unbilled order."""
+		from erpnext.accounts.doctype.journal_entry.mapper import get_payment_entry_against_order
+		from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
+
+		sales_order = make_sales_order()
+		je = get_payment_entry_against_order("Sales Order", sales_order.name, journal_entry=True)
+
+		self.assertEqual(je.voucher_type, "Bank Entry")
+		party_rows = [row for row in je.accounts if row.party_type == "Customer"]
+		self.assertTrue(party_rows)
+		self.assertEqual(party_rows[0].reference_type, "Sales Order")
+		self.assertEqual(party_rows[0].reference_name, sales_order.name)
+		self.assertEqual(party_rows[0].is_advance, "Yes")
+
+	def test_make_inter_company_journal_entry_builds_linked_draft(self):
+		"""Characterize the mapper: the counterpart JE carries the company and back-reference."""
+		from erpnext.accounts.doctype.journal_entry.mapper import make_inter_company_journal_entry
+
+		source = make_journal_entry("_Test Cash - _TC", "_Test Bank - _TC", 100, submit=True)
+		result = make_inter_company_journal_entry(
+			source.name, "Inter Company Journal Entry", "_Test Company 1"
+		)
+
+		self.assertEqual(result.get("voucher_type"), "Inter Company Journal Entry")
+		self.assertEqual(result.get("company"), "_Test Company 1")
+		self.assertEqual(result.get("inter_company_journal_entry_reference"), source.name)
+
 
 def make_journal_entry(
 	account1,

erpnext/accounts/doctype/ledger_health/test_ledger_health.py

@@ -12,10 +12,11 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestLedgerHealth(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.debit_to = "Debtors - _TC"
+		self.income_account = "Sales - _TC"
 		self.configure_monitoring_tool()
-		self.clear_old_entries()
 
 	def configure_monitoring_tool(self):
 		monitor_settings = frappe.get_doc("Ledger Health Monitor")

erpnext/accounts/doctype/mode_of_payment/mode_of_payment.py

@@ -52,12 +52,11 @@ class ModeofPayment(Document):
 
 	def validate_pos_mode_of_payment(self):
 		if not self.enabled:
-			pos_profiles = frappe.db.sql(
-				"""SELECT sip.parent FROM `tabSales Invoice Payment` sip
-				WHERE sip.parenttype = 'POS Profile' and sip.mode_of_payment = %s""",
-				(self.name),
+			pos_profiles = frappe.get_all(
+				"Sales Invoice Payment",
+				filters={"parenttype": "POS Profile", "mode_of_payment": self.name},
+				pluck="parent",
 			)
-			pos_profiles = list(map(lambda x: x[0], pos_profiles))
 
 			if pos_profiles:
 				message = _(

erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.py

@@ -270,6 +270,13 @@ def start_import(invoices):
 	errors = 0
 	names = []
 	for idx, d in enumerate(invoices):
+		# Scope each invoice to a savepoint so a failure only undoes that invoice.
+		# A plain rollback() would discard the whole transaction — including invoices
+		# imported earlier in this batch and the error logs of earlier failures (the
+		# latter only survive on mariadb because the Error Log table is MyISAM; on
+		# postgres they would be lost). Rolling back to a savepoint keeps both.
+		savepoint = f"opening_invoice_{frappe.generate_hash(length=8)}"
+		frappe.db.savepoint(savepoint)
 		try:
 			invoice_number = None
 			if d.invoice_number:
@@ -284,7 +291,7 @@ def start_import(invoices):
 			names.append(doc.name)
 		except Exception:
 			errors += 1
-			frappe.db.rollback()
+			frappe.db.rollback(save_point=savepoint)
 			doc.log_error("Opening invoice creation failed")
 	if errors:
 		frappe.msgprint(

erpnext/accounts/doctype/payment_entry/payment_entry.py

@@ -9,8 +9,8 @@ import frappe
 from frappe import ValidationError, _, qb, scrub, throw
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
-from frappe.query_builder import Tuple
-from frappe.query_builder.functions import Count
+from frappe.query_builder import Case, Tuple
+from frappe.query_builder.functions import Abs, Count, Max
 from frappe.utils import cint, comma_or, flt, getdate, nowdate
 from frappe.utils.data import comma_and, fmt_money, get_link_to_form
 from pypika.functions import Coalesce, Sum
@@ -766,13 +766,19 @@ class PaymentEntry(AccountsController):
 	def validate_journal_entry(self):
 		for d in self.get("references"):
 			if d.allocated_amount and d.reference_doctype == "Journal Entry":
-				je_accounts = frappe.db.sql(
-					"""select debit, credit from `tabJournal Entry Account`
-					where account = %s and party=%s and docstatus = 1 and parent = %s
-					and (reference_type is null or reference_type in ("", "Sales Order", "Purchase Order"))
-					""",
-					(self.party_account, self.party, d.reference_name),
-					as_dict=True,
+				je_accounts = frappe.get_all(
+					"Journal Entry Account",
+					filters={
+						"account": self.party_account,
+						"party": self.party,
+						"docstatus": 1,
+						"parent": d.reference_name,
+					},
+					or_filters=[
+						["reference_type", "is", "not set"],
+						["reference_type", "in", ["Sales Order", "Purchase Order"]],
+					],
+					fields=["debit", "credit"],
 				)
 
 				if not je_accounts:
@@ -857,27 +863,17 @@ class PaymentEntry(AccountsController):
 			)
 			base_outstanding = flt(allocated_amount * conversion_rate, base_outstanding_precision)
 
+			ps = frappe.qb.DocType("Payment Schedule")
 			if cancel:
-				frappe.db.sql(
-					"""
-					UPDATE `tabPayment Schedule`
-					SET
-						paid_amount = `paid_amount` - %s,
-						base_paid_amount = `base_paid_amount` - %s,
-						discounted_amount = `discounted_amount` - %s,
-						outstanding = `outstanding` + %s,
-						base_outstanding = `base_outstanding` - %s
-					WHERE parent = %s and payment_term = %s""",
-					(
-						allocated_amount - discounted_amt,
-						base_paid_amount,
-						discounted_amt,
-						allocated_amount,
-						base_outstanding,
-						key[1],
-						key[0],
-					),
-				)
+				(
+					frappe.qb.update(ps)
+					.set(ps.paid_amount, ps.paid_amount - (allocated_amount - discounted_amt))
+					.set(ps.base_paid_amount, ps.base_paid_amount - base_paid_amount)
+					.set(ps.discounted_amount, ps.discounted_amount - discounted_amt)
+					.set(ps.outstanding, ps.outstanding + allocated_amount)
+					.set(ps.base_outstanding, ps.base_outstanding - base_outstanding)
+					.where((ps.parent == key[1]) & (ps.payment_term == key[0]))
+				).run()
 			else:
 				if allocated_amount > outstanding:
 					frappe.throw(
@@ -887,26 +883,15 @@ class PaymentEntry(AccountsController):
 					)
 
 				if allocated_amount and outstanding:
-					frappe.db.sql(
-						"""
-						UPDATE `tabPayment Schedule`
-						SET
-							paid_amount = `paid_amount` + %s,
-							base_paid_amount = `base_paid_amount` + %s,
-							discounted_amount = `discounted_amount` + %s,
-							outstanding = `outstanding` - %s,
-							base_outstanding = `base_outstanding` - %s
-						WHERE parent = %s and payment_term = %s""",
-						(
-							allocated_amount - discounted_amt,
-							base_paid_amount,
-							discounted_amt,
-							allocated_amount,
-							base_outstanding,
-							key[1],
-							key[0],
-						),
-					)
+					(
+						frappe.qb.update(ps)
+						.set(ps.paid_amount, ps.paid_amount + (allocated_amount - discounted_amt))
+						.set(ps.base_paid_amount, ps.base_paid_amount + base_paid_amount)
+						.set(ps.discounted_amount, ps.discounted_amount + discounted_amt)
+						.set(ps.outstanding, ps.outstanding - allocated_amount)
+						.set(ps.base_outstanding, ps.base_outstanding - base_outstanding)
+						.where((ps.parent == key[1]) & (ps.payment_term == key[0]))
+					).run()
 
 	def get_allocated_amount_in_transaction_currency(
 		self, allocated_amount, reference_doctype, reference_docname
@@ -1216,11 +1201,7 @@ class PaymentEntry(AccountsController):
 	# Clear the reference document which doesn't have allocated amount on validate so that form can be loaded fast
 	def clear_unallocated_reference_document_rows(self):
 		self.set("references", self.get("references", {"allocated_amount": ["not in", [0, None, ""]]}))
-		frappe.db.sql(
-			"""delete from `tabPayment Entry Reference`
-			where parent = %s and allocated_amount = 0""",
-			self.name,
-		)
+		frappe.db.delete("Payment Entry Reference", {"parent": self.name, "allocated_amount": 0})
 
 	def set_title(self):
 		if frappe.flags.in_import and self.title:
@@ -1876,7 +1857,7 @@ def get_matched_payment_request_of_references(references=None):
 			PR.reference_doctype,
 			PR.reference_name,
 			PR.outstanding_amount.as_("allocated_amount"),
-			PR.name.as_("payment_request"),
+			Max(PR.name).as_("payment_request"),  # count == 1 below ⇒ one row per group; postgres-safe
 			Count("*").as_("count"),
 		)
 		.where(Tuple(PR.reference_doctype, PR.reference_name, PR.outstanding_amount).isin(refs))
@@ -2315,12 +2296,7 @@ def get_orders_to_be_billed(
 	if not voucher_type:
 		return []
 
-	# dynamic dimension filters
-	condition = ""
 	active_dimensions = get_dimensions(True)[0]
-	for dim in active_dimensions:
-		if filters.get(dim.fieldname):
-			condition += f" and {dim.fieldname}={frappe.db.escape(filters.get(dim.fieldname))}"
 
 	if party_account_currency == company_currency:
 		grand_total_field = "base_grand_total"
@@ -2329,38 +2305,38 @@ def get_orders_to_be_billed(
 		grand_total_field = "grand_total"
 		rounded_total_field = "rounded_total"
 
-	orders = frappe.db.sql(
-		"""
-		select
-			name as voucher_no,
-			if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) as invoice_amount,
-			(if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) - advance_paid) as outstanding_amount,
-			transaction_date as posting_date
-		from
-			`tab{voucher_type}`
-		where
-			{party_type} = %s
-			and docstatus = 1
-			and company = %s
-			and status != "Closed"
-			and if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) > advance_paid
-			and abs(100 - per_billed) > 0.01
-			{condition}
-		order by
-			transaction_date, name
-	""".format(
-			**{
-				"rounded_total_field": rounded_total_field,
-				"grand_total_field": grand_total_field,
-				"voucher_type": voucher_type,
-				"party_type": scrub(party_type),
-				"condition": condition,
-			}
-		),
-		(party, company),
-		as_dict=True,
+	voucher = frappe.qb.DocType(voucher_type)
+	invoice_amount = (
+		Case()
+		.when(voucher[rounded_total_field] != 0, voucher[rounded_total_field])
+		.else_(voucher[grand_total_field])
 	)
 
+	query = (
+		frappe.qb.from_(voucher)
+		.select(
+			voucher.name.as_("voucher_no"),
+			invoice_amount.as_("invoice_amount"),
+			(invoice_amount - voucher.advance_paid).as_("outstanding_amount"),
+			voucher.transaction_date.as_("posting_date"),
+		)
+		.where(
+			(voucher[scrub(party_type)] == party)
+			& (voucher.docstatus == 1)
+			& (voucher.company == company)
+			& (voucher.status != "Closed")
+			& (invoice_amount > voucher.advance_paid)
+			& (Abs(100 - voucher.per_billed) > 0.01)
+		)
+	)
+
+	# dynamic dimension filters
+	for dim in active_dimensions:
+		if filters.get(dim.fieldname):
+			query = query.where(voucher[dim.fieldname] == filters.get(dim.fieldname))
+
+	orders = query.orderby(voucher.transaction_date).orderby(voucher.name).run(as_dict=True)
+
 	order_list = []
 	for d in orders:
 		if (
@@ -2409,8 +2385,8 @@ def get_negative_outstanding_invoices(
 	return frappe.db.sql(
 		"""
 		select
-			"{voucher_type}" as voucher_type, name as voucher_no, {account} as account,
-			if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) as invoice_amount,
+			'{voucher_type}' as voucher_type, name as voucher_no, {account} as account,
+			coalesce(nullif({rounded_total_field}, 0), {grand_total_field}) as invoice_amount,
 			outstanding_amount, posting_date,
 			due_date, conversion_rate as exchange_rate
 		from
@@ -2780,7 +2756,7 @@ def get_payment_entry(
 				pe, doc, discount_amount, base_total_discount_loss, party_account_currency
 			)
 
-		pe.set_exchange_rate(ref_doc=doc)
+		pe.set_exchange_rate()
 		pe.set_amounts()
 
 	# If PE is created from PR directly, then no need to find open PRs for the references
@@ -3272,27 +3248,28 @@ def get_reference_as_per_payment_terms(
 
 
 def get_paid_amount(dt, dn, party_type, party, account, due_date):
+	gle = frappe.qb.DocType("GL Entry")
 	if party_type == "Customer":
-		dr_or_cr = "credit_in_account_currency - debit_in_account_currency"
+		dr_or_cr = gle.credit_in_account_currency - gle.debit_in_account_currency
 	else:
-		dr_or_cr = "debit_in_account_currency - credit_in_account_currency"
+		dr_or_cr = gle.debit_in_account_currency - gle.credit_in_account_currency
 
-	paid_amount = frappe.db.sql(
-		f"""
-		select ifnull(sum({dr_or_cr}), 0) as paid_amount
-		from `tabGL Entry`
-		where against_voucher_type = %s
-			and against_voucher = %s
-			and party_type = %s
-			and party = %s
-			and account = %s
-			and due_date = %s
-			and {dr_or_cr} > 0
-	""",
-		(dt, dn, party_type, party, account, due_date),
+	paid_amount = (
+		frappe.qb.from_(gle)
+		.select(Sum(dr_or_cr))
+		.where(
+			(gle.against_voucher_type == dt)
+			& (gle.against_voucher == dn)
+			& (gle.party_type == party_type)
+			& (gle.party == party)
+			& (gle.account == account)
+			& (gle.due_date == due_date)
+			& (dr_or_cr > 0)
+		)
+		.run()
 	)
 
-	return paid_amount[0][0] if paid_amount else 0
+	return (paid_amount[0][0] or 0) if paid_amount else 0
 
 
 @frappe.whitelist()

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

@@ -34,8 +34,14 @@ class PaymentEntryGLComposer(BaseGLComposer):
 		self.add_deductions_gl_entries(gl_entries)
 		self.add_tax_gl_entries(gl_entries)
 		add_regional_gl_entries(gl_entries, doc)
+		self.set_transaction_currency_and_rate_in_gl_map(gl_entries, doc)
 		return gl_entries
 
+	def set_transaction_currency_and_rate_in_gl_map(self, gl_entries, doc):
+		for gle in gl_entries:
+			gle.setdefault("transaction_currency", doc.transaction_currency)
+			gle.setdefault("transaction_exchange_rate", doc.transaction_exchange_rate)
+
 	def add_party_gl_entries(self, gl_entries):
 		doc = self.doc
 		if not doc.party_account:

erpnext/accounts/doctype/payment_entry/test_payment_entry.py

@@ -532,6 +532,8 @@ class TestPaymentEntry(ERPNextTestSuite):
 		si.submit()
 
 		pe = get_payment_entry("Sales Invoice", si.name, bank_account="_Test Bank - _TC", bank_amount=4700)
+		pe.source_exchange_rate = 50
+		pe.set_amounts()
 		pe.reference_no = si.name
 		pe.reference_date = nowdate()
 
@@ -607,6 +609,8 @@ class TestPaymentEntry(ERPNextTestSuite):
 		pe = get_payment_entry(
 			"Sales Invoice", si.name, party_amount=20, bank_account="_Test Bank - _TC", bank_amount=900
 		)
+		pe.source_exchange_rate = 50
+		pe.set_amounts()
 		pe.reference_no = "1"
 		pe.reference_date = "2016-01-01"
 
@@ -1033,14 +1037,17 @@ class TestPaymentEntry(ERPNextTestSuite):
 				gle.credit_in_account_currency,
 				gle.debit_in_transaction_currency,
 				gle.credit_in_transaction_currency,
+				gle.transaction_currency,
+				gle.transaction_exchange_rate,
 			)
 			.orderby(gle.account)
 			.where(gle.voucher_no == payment_entry.name)
 			.run()
 		)
+		# transaction currency/rate come from the paid-from USD account (company currency is INR)
 		expected_gl_entries = (
-			(paid_from, 0.0, 8440.0, 0.0, 100.0, 0.0, 100.0),
-			("_Test Payable USD - _TC", 8440.0, 0.0, 100.0, 0.0, 100.0, 0.0),
+			(paid_from, 0.0, 8440.0, 0.0, 100.0, 0.0, 100.0, "USD", 84.4),
+			("_Test Payable USD - _TC", 8440.0, 0.0, 100.0, 0.0, 100.0, 0.0, "USD", 84.4),
 		)
 		self.assertEqual(gl_entries, expected_gl_entries)
 

erpnext/accounts/doctype/payment_ledger_entry/test_payment_ledger_entry.py

@@ -10,76 +10,22 @@ from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_ent
 from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
-from erpnext.stock.doctype.item.test_item import create_item
 from erpnext.tests.utils import ERPNextTestSuite
 
 
 class TestPaymentLedgerEntry(ERPNextTestSuite):
 	def setUp(self):
 		self.ple = qb.DocType("Payment Ledger Entry")
-		self.create_company()
-		self.create_item()
-		self.create_customer()
-		self.clear_old_entries()
-
-	def create_company(self):
-		company_name = "_Test Payment Ledger"
-		company = None
-		if frappe.db.exists("Company", company_name):
-			company = frappe.get_doc("Company", company_name)
-		else:
-			company = frappe.get_doc(
-				{
-					"doctype": "Company",
-					"company_name": company_name,
-					"country": "India",
-					"default_currency": "INR",
-					"create_chart_of_accounts_based_on": "Standard Template",
-					"chart_of_accounts": "Standard",
-				}
-			)
-			company = company.save()
-
-		self.company = company.name
-		self.cost_center = company.cost_center
-		self.warehouse = "All Warehouses - _PL"
-		self.income_account = "Sales - _PL"
-		self.expense_account = "Cost of Goods Sold - _PL"
-		self.debit_to = "Debtors - _PL"
-		self.creditors = "Creditors - _PL"
-
-		# create bank account
-		if frappe.db.exists("Account", "HDFC - _PL"):
-			self.bank = "HDFC - _PL"
-		else:
-			bank_acc = frappe.get_doc(
-				{
-					"doctype": "Account",
-					"account_name": "HDFC",
-					"parent_account": "Bank Accounts - _PL",
-					"company": self.company,
-				}
-			)
-			bank_acc.save()
-			self.bank = bank_acc.name
-
-	def create_item(self):
-		item_name = "_Test PL Item"
-		item = create_item(
-			item_code=item_name, is_stock_item=0, company=self.company, warehouse=self.warehouse
-		)
-		self.item = item if isinstance(item, str) else item.item_code
-
-	def create_customer(self):
-		name = "_Test PL Customer"
-		if frappe.db.exists("Customer", name):
-			self.customer = name
-		else:
-			customer = frappe.new_doc("Customer")
-			customer.customer_name = name
-			customer.type = "Individual"
-			customer.save()
-			self.customer = customer.name
+		self.company = "_Test Company"
+		self.cost_center = "Main - _TC"
+		self.warehouse = "Stores - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.creditors = "Creditors - _TC"
+		self.bank = "Cash - _TC"
+		self.item = "_Test Item"
+		self.customer = "_Test Customer"
 
 	def create_sales_invoice(
 		self, qty=1, rate=100, posting_date=None, do_not_save=False, do_not_submit=False
@@ -152,18 +98,6 @@ class TestPaymentLedgerEntry(ERPNextTestSuite):
 		)
 		return so
 
-	def clear_old_entries(self):
-		doctype_list = [
-			"GL Entry",
-			"Payment Ledger Entry",
-			"Sales Invoice",
-			"Purchase Invoice",
-			"Payment Entry",
-			"Journal Entry",
-		]
-		for doctype in doctype_list:
-			qb.from_(qb.DocType(doctype)).delete().where(qb.DocType(doctype).company == self.company).run()
-
 	def create_journal_entry(self, acc1=None, acc2=None, amount=0, posting_date=None, cost_center=None):
 		je = frappe.new_doc("Journal Entry")
 		je.posting_date = posting_date or nowdate()

erpnext/accounts/doctype/payment_order/payment_order.py

@@ -60,23 +60,32 @@ class PaymentOrder(Document):
 @frappe.whitelist()
 @frappe.validate_and_sanitize_search_inputs
 def get_mop_query(doctype: str, txt: str, searchfield: str, start: int, page_len: int, filters: dict):
-	return frappe.db.sql(
-		""" select mode_of_payment from `tabPayment Order Reference`
-		where parent = %(parent)s and mode_of_payment like %(txt)s
-		limit %(page_len)s offset %(start)s""",
-		{"parent": filters.get("parent"), "start": start, "page_len": page_len, "txt": "%%%s%%" % txt},
+	return frappe.get_all(
+		"Payment Order Reference",
+		filters={"parent": filters.get("parent"), "mode_of_payment": ["like", f"%{txt}%"]},
+		fields=["mode_of_payment"],
+		limit_start=start,
+		limit_page_length=page_len,
+		order_by="",  # match the original query (no ORDER BY); avoid get_all's default sort
+		as_list=True,
 	)
 
 
 @frappe.whitelist()
 @frappe.validate_and_sanitize_search_inputs
 def get_supplier_query(doctype: str, txt: str, searchfield: str, start: int, page_len: int, filters: dict):
-	return frappe.db.sql(
-		""" select supplier from `tabPayment Order Reference`
-		where parent = %(parent)s and supplier like %(txt)s and
-		(payment_reference is null or payment_reference='')
-		limit %(page_len)s offset %(start)s""",
-		{"parent": filters.get("parent"), "start": start, "page_len": page_len, "txt": "%%%s%%" % txt},
+	return frappe.get_all(
+		"Payment Order Reference",
+		filters={
+			"parent": filters.get("parent"),
+			"supplier": ["like", f"%{txt}%"],
+			"payment_reference": ["is", "not set"],
+		},
+		fields=["supplier"],
+		limit_start=start,
+		limit_page_length=page_len,
+		order_by="",  # match the original query (no ORDER BY); avoid get_all's default sort
+		as_list=True,
 	)
 
 

erpnext/accounts/doctype/payment_request/payment_request.py

@@ -11,11 +11,12 @@ from erpnext import get_company_currency
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
 )
+from erpnext.accounts.doctype.bank_account.bank_account import get_party_bank_account
 from erpnext.accounts.doctype.payment_entry.payment_entry import (
 	get_payment_entry,
 )
 from erpnext.accounts.doctype.subscription_plan.subscription_plan import get_plan_rate
-from erpnext.accounts.party import get_party_account, get_party_bank_account
+from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import get_account_currency, get_advance_payment_doctypes, get_currency_precision
 from erpnext.utilities import payment_app_import_guard
 
@@ -628,11 +629,9 @@ class PaymentRequest(Document):
 
 	def check_if_payment_entry_exists(self):
 		if self.status == "Paid":
-			if frappe.get_all(
+			if frappe.db.exists(
 				"Payment Entry Reference",
-				filters={"reference_name": self.reference_name, "docstatus": ["<", 2]},
-				fields=["parent"],
-				limit=1,
+				{"reference_name": self.reference_name, "docstatus": ["<", 2]},
 			):
 				frappe.throw(_("Payment Entry already exists"), title=_("Error"))
 
@@ -1211,10 +1210,11 @@ def get_dummy_message(doc):
 @frappe.whitelist()
 def get_subscription_details(reference_doctype: str, reference_name: str):
 	if reference_doctype == "Sales Invoice":
-		subscriptions = frappe.db.sql(
-			"""SELECT parent as sub_name FROM `tabSubscription Invoice` WHERE invoice=%s""",
-			reference_name,
-			as_dict=1,
+		subscriptions = frappe.get_all(
+			"Subscription Invoice",
+			filters={"invoice": reference_name},
+			fields=["parent as sub_name"],
+			order_by="",  # match the original query (no ORDER BY); avoid get_all's default sort
 		)
 		subscription_plans = []
 		for subscription in subscriptions:

erpnext/accounts/doctype/payment_request/test_payment_request.py

@@ -332,7 +332,12 @@ class TestPaymentRequest(ERPNextTestSuite):
 			return_doc=1,
 		)
 
-		pe = pr.set_as_paid()
+		pe = pr.create_payment_entry(submit=False)
+		pe.source_exchange_rate = 50
+		pe.target_exchange_rate = 50
+		pe.set_amounts()
+		pe.insert(ignore_permissions=True)
+		pe.submit()
 
 		expected_gle = dict(
 			(d[0], d)
@@ -418,7 +423,12 @@ class TestPaymentRequest(ERPNextTestSuite):
 		pr = make_payment_request(dt=po_doc.doctype, dn=po_doc.name, recipient_id="nabin@erpnext.com")
 		pr = frappe.get_doc(pr).save().submit()
 
-		pe = pr.create_payment_entry()
+		pe = pr.create_payment_entry(submit=False)
+		pe.target_exchange_rate = 80
+		pe.paid_amount = 800
+		pe.set_amounts()
+		pe.insert(ignore_permissions=True)
+		pe.submit()
 		self.assertEqual(pe.base_paid_amount, 800)
 		self.assertEqual(pe.paid_amount, 800)
 		self.assertEqual(pe.base_received_amount, 800)

erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py

@@ -18,7 +18,6 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 1)
 
 	def test_closing_entry(self):
-		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")
 
 		jv1 = make_journal_entry(
@@ -27,10 +26,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv1.company = company
+		jv1.company = "Test PCV Company"
 		jv1.save()
 		jv1.submit()
 
@@ -40,10 +39,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cost of Goods Sold - TPC",
 			account2="Cash - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv2.company = company
+		jv2.company = "Test PCV Company"
 		jv2.save()
 		jv2.submit()
 
@@ -67,14 +66,13 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(pcv_gle, expected_gle)
 
 	def test_cost_center_wise_posting(self):
-		company = create_company()
 		surplus_account = create_account()
 
 		cost_center1 = create_cost_center("Main")
 		cost_center2 = create_cost_center("Western Branch")
 
 		create_sales_invoice(
-			company=company,
+			company="Test PCV Company",
 			cost_center=cost_center1,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -85,7 +83,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			posting_date="2021-03-15",
 		)
 		create_sales_invoice(
-			company=company,
+			company="Test PCV Company",
 			cost_center=cost_center2,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -130,12 +128,11 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		)
 
 	def test_period_closing_with_finance_book_entries(self):
-		company = create_company()
 		surplus_account = create_account()
 		cost_center = create_cost_center("Test Cost Center 1")
 
 		create_sales_invoice(
-			company=company,
+			company="Test PCV Company",
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
 			cost_center=cost_center,
@@ -152,9 +149,9 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			amount=400,
 			cost_center=cost_center,
 			posting_date="2021-03-15",
-			company=company,
+			company="Test PCV Company",
 		)
-		jv.company = company
+		jv.company = "Test PCV Company"
 		jv.finance_book = create_finance_book().name
 		jv.save()
 		jv.submit()
@@ -181,7 +178,6 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertSequenceEqual(pcv_gle, expected_gle)
 
 	def test_gl_entries_restrictions(self):
-		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")
 
 		self.make_period_closing_voucher(posting_date="2021-03-31")
@@ -192,16 +188,15 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv1.company = company
+		jv1.company = "Test PCV Company"
 		jv1.save()
 
 		self.assertRaises(frappe.ValidationError, jv1.submit)
 
 	def test_closing_balance_with_dimensions_and_test_reposting_entry(self):
-		company = create_company()
 		cost_center1 = create_cost_center("Test Cost Center 1")
 		cost_center2 = create_cost_center("Test Cost Center 2")
 
@@ -211,10 +206,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center1,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv1.company = company
+		jv1.company = "Test PCV Company"
 		jv1.save()
 		jv1.submit()
 
@@ -224,10 +219,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center2,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv2.company = company
+		jv2.company = "Test PCV Company"
 		jv2.save()
 		jv2.submit()
 
@@ -254,11 +249,11 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center2,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
 
-		jv3.company = company
+		jv3.company = "Test PCV Company"
 		jv3.save()
 		jv3.submit()
 
@@ -293,12 +288,12 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(cc2_closing_balance.credit, 500)
 		self.assertEqual(cc2_closing_balance.credit_in_account_currency, 500)
 
-		warehouse = frappe.db.get_value("Warehouse", {"company": company}, "name")
+		warehouse = frappe.db.get_value("Warehouse", {"company": "Test PCV Company"}, "name")
 
 		repost_doc = frappe.get_doc(
 			{
 				"doctype": "Repost Item Valuation",
-				"company": company,
+				"company": "Test PCV Company",
 				"posting_date": "2020-03-15",
 				"based_on": "Item and Warehouse",
 				"item_code": "Test Item 1",
@@ -339,7 +334,6 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		{"enable_immutable_ledger": 1},
 	)
 	def test_immutable_ledger_reverse_entry_uses_passed_posting_date_after_pcv(self):
-		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")
 
 		jv = make_journal_entry(
@@ -348,10 +342,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv.company = company
+		jv.company = "Test PCV Company"
 		jv.save()
 		jv.submit()
 
@@ -377,19 +371,6 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(totals_after_cancel.total_debit, totals_after_cancel.total_credit)
 
 
-def create_company():
-	company = frappe.get_doc(
-		{
-			"doctype": "Company",
-			"company_name": "Test PCV Company",
-			"country": "United States",
-			"default_currency": "USD",
-		}
-	)
-	company.insert(ignore_if_duplicate=True)
-	return company.name
-
-
 def create_account():
 	account = frappe.get_doc(
 		{

erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py

@@ -553,7 +553,8 @@ def process_individual_date(docname: str, date, report_type, parentfield):
 		Sum(gle.credit).as_("credit"),
 		Sum(gle.debit_in_account_currency).as_("debit_in_account_currency"),
 		Sum(gle.credit_in_account_currency).as_("credit_in_account_currency"),
-		gle.account_currency,
+		# account_currency is constant per grouped account -> Max() keeps the GROUP BY postgres-valid
+		Max(gle.account_currency).as_("account_currency"),
 	).where(
 		(gle.company.eq(company))
 		& (gle.is_cancelled.eq(0))

erpnext/accounts/doctype/process_statement_of_accounts/test_process_statement_of_accounts.py

@@ -25,10 +25,8 @@ class TestProcessStatementOfAccounts(ERPNextTestSuite, AccountsTestMixin):
 			update_modified=False,
 		)
 
-		self.create_company()
-		self.create_customer()
+		self.company = "_Test Company"
 		self.create_customer(customer_name="Other Customer")
-		self.clear_old_entries()
 		self.si = create_sales_invoice()
 		create_sales_invoice(customer="Other Customer")
 

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json

@@ -614,10 +614,12 @@
   {
    "default": "0",
    "depends_on": "eval:doc.items.every((item) => !item.pr_detail)",
+   "description": "If checked, updates inventory; stock and accounting entries are created together. Leave unchecked if a Purchase Receipt is created separately.",
    "fieldname": "update_stock",
    "fieldtype": "Check",
    "label": "Update Stock",
-   "print_hide": 1
+   "print_hide": 1,
+   "show_description_on_click": 1
   },
   {
    "fieldname": "scan_barcode",
@@ -1690,7 +1692,7 @@
  "idx": 204,
  "is_submittable": 1,
  "links": [],
- "modified": "2026-05-28 12:36:55.215363",
+ "modified": "2026-06-13 18:36:46.704623",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice",

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

@@ -51,16 +51,6 @@ class ExpenseAccountService:
 				if doc.update_stock and item.warehouse and (not item.from_warehouse):
 					_inv_dict = doc.get_inventory_account_dict(item, inventory_account_map)
 
-					if for_validate and item.expense_account and item.expense_account != _inv_dict["account"]:
-						msg = _(
-							"Row {0}: Expense Head changed to {1} because account {2} is not linked to warehouse {3} or it is not the default inventory account"
-						).format(
-							item.idx,
-							frappe.bold(_inv_dict["account"]),
-							frappe.bold(item.expense_account),
-							frappe.bold(item.warehouse),
-						)
-						frappe.msgprint(msg, title=_("Expense Head Changed"))
 					item.expense_account = _inv_dict["account"]
 				else:
 					# check if 'Stock Received But Not Billed' account is credited in Purchase receipt or not

erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.py

@@ -158,6 +158,7 @@ def start_repost(account_repost_doc: str | None = None) -> None:
 	frappe.flags.through_repost_accounting_ledger = True
 	if account_repost_doc:
 		repost_doc = frappe.get_doc("Repost Accounting Ledger", account_repost_doc)
+		repost_doc.check_permission("write")
 
 		if repost_doc.docstatus == 1:
 			# Prevent repost on invoices with deferred accounting

erpnext/accounts/doctype/sales_invoice/sales_invoice.json

@@ -715,6 +715,7 @@
   {
    "default": "0",
    "depends_on": "eval:doc.items.every((item) => !item.dn_detail)",
+   "description": "If checked, updates inventory; stock and accounting entries are created together. Leave unchecked if a Delivery Note is created separately.",
    "fieldname": "update_stock",
    "fieldtype": "Check",
    "hide_days": 1,
@@ -722,7 +723,8 @@
    "label": "Update Stock",
    "oldfieldname": "update_stock",
    "oldfieldtype": "Check",
-   "print_hide": 1
+   "print_hide": 1,
+   "show_description_on_click": 1
   },
   {
    "fieldname": "scan_barcode",

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -412,8 +412,8 @@ class SalesInvoice(SellingController):
 			validate_account_head(item.idx, item.income_account, self.company, _("Income"))
 
 	def before_save(self):
+		POSService(self).update_paid_amount()
 		POSService(self).set_account_for_mode_of_payment()
-		POSService(self).set_paid_amount()
 
 	def before_submit(self):
 		self.add_remarks()

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

@@ -114,10 +114,17 @@ class POSService:
 
 		return pos
 
-	def set_paid_amount(self) -> None:
+	def update_paid_amount(self) -> None:
 		doc = self.doc
 		paid_amount = 0.0
 		base_paid_amount = 0.0
+
+		if not cint(doc.is_pos) and doc.is_return:
+			doc.set("payments", [])
+			doc.paid_amount = paid_amount
+			doc.base_paid_amount = base_paid_amount
+			return
+
 		for data in doc.payments:
 			data.base_amount = flt(data.amount * doc.conversion_rate, doc.precision("base_paid_amount"))
 			paid_amount += data.amount

erpnext/accounts/doctype/unreconcile_payment/test_unreconcile_payment.py

@@ -16,12 +16,14 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_supplier()
-		self.create_usd_receivable_account()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.supplier = "_Test Supplier"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.cash = "Cash - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"
 
 	def create_sales_invoice(self, do_not_submit=False):
 		si = create_sales_invoice(
@@ -372,7 +374,6 @@ class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 		self.assertEqual(so.advance_paid, 0)
 
 	def test_06_unreconcile_advance_from_payment_entry(self):
-		self.enable_advance_as_liability()
 		so1 = self.create_sales_order()
 		so2 = self.create_sales_order()
 
@@ -423,7 +424,11 @@ class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 		self.disable_advance_as_liability()
 
 	def test_07_adv_from_so_to_invoice(self):
-		self.enable_advance_as_liability()
+		frappe.db.set_value("Company", self.company, "book_advance_payments_in_separate_party_account", True)
+		frappe.db.set_value(
+			"Company", self.company, "default_advance_received_account", "Advance Received - _TC"
+		)
+
 		so = self.create_sales_order()
 		pe = self.create_payment_entry()
 		pe.paid_amount = 1000

erpnext/accounts/doctype/unreconcile_payment/unreconcile_payment.py

@@ -7,7 +7,7 @@ import frappe
 from frappe import _, qb
 from frappe.model.document import Document
 from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Abs, Sum
+from frappe.query_builder.functions import Abs, Max, Sum
 from frappe.utils.data import comma_and
 
 from erpnext.accounts.utils import (
@@ -72,7 +72,7 @@ class UnreconcilePayment(Document):
 				alloc.party,
 			)
 
-			frappe.db.set_value("Unreconcile Payment Entries", alloc.name, "unlinked", True)
+			frappe.db.set_value("Unreconcile Payment Entries", alloc.name, "unlinked", 1)
 
 
 @frappe.whitelist()
@@ -120,18 +120,20 @@ def get_linked_payments_for_doc(
 			res = (
 				qb.from_(ple)
 				.select(
-					ple.account,
-					ple.party_type,
-					ple.party,
-					ple.company,
-					ple.voucher_type.as_("reference_doctype"),
+					Max(ple.account).as_("account"),
+					Max(ple.party_type).as_("party_type"),
+					Max(ple.party).as_("party"),
+					Max(ple.company).as_("company"),
+					Max(ple.voucher_type).as_("reference_doctype"),
 					ple.voucher_no.as_("reference_name"),
 					Abs(Sum(ple.amount_in_account_currency)).as_("allocated_amount"),
-					ple.account_currency,
+					Max(ple.account_currency).as_("account_currency"),
 				)
 				.where(Criterion.all(criteria))
 				.groupby(ple.voucher_no, ple.against_voucher_no)
-				.having(qb.Field("allocated_amount") > 0)
+				.having(Abs(Sum(ple.amount_in_account_currency)) > 0)
+				# deterministic order across backends (postgres GROUP BY does not imply ordering)
+				.orderby(ple.voucher_no)
 				.run(as_dict=True)
 			)
 			return res
@@ -146,17 +148,19 @@ def get_linked_payments_for_doc(
 			query = (
 				qb.from_(ple)
 				.select(
-					ple.company,
-					ple.account,
-					ple.party_type,
-					ple.party,
-					ple.against_voucher_type.as_("reference_doctype"),
+					Max(ple.company).as_("company"),
+					Max(ple.account).as_("account"),
+					Max(ple.party_type).as_("party_type"),
+					Max(ple.party).as_("party"),
+					Max(ple.against_voucher_type).as_("reference_doctype"),
 					ple.against_voucher_no.as_("reference_name"),
 					Abs(Sum(ple.amount_in_account_currency)).as_("allocated_amount"),
-					ple.account_currency,
+					Max(ple.account_currency).as_("account_currency"),
 				)
 				.where(Criterion.all(criteria))
 				.groupby(ple.against_voucher_no)
+				# deterministic order across backends (postgres GROUP BY does not imply ordering)
+				.orderby(ple.against_voucher_no)
 			)
 
 			res = query.run(as_dict=True)
@@ -180,15 +184,18 @@ def get_linked_advances(company, docname):
 	return (
 		qb.from_(adv)
 		.select(
-			adv.company,
-			adv.against_voucher_type.as_("reference_doctype"),
+			# non-grouped columns are constant per against_voucher_no -> Max() is unchanged and postgres-valid
+			Max(adv.company).as_("company"),
+			Max(adv.against_voucher_type).as_("reference_doctype"),
 			adv.against_voucher_no.as_("reference_name"),
 			Abs(Sum(adv.amount)).as_("allocated_amount"),
-			adv.currency,
+			Max(adv.currency).as_("currency"),
 		)
 		.where(Criterion.all(criteria))
-		.having(qb.Field("allocated_amount") > 0)
+		.having(Abs(Sum(adv.amount)) > 0)
 		.groupby(adv.against_voucher_no)
+		# deterministic order across backends (postgres GROUP BY does not imply ordering)
+		.orderby(adv.against_voucher_no)
 		.run(as_dict=True)
 	)
 

erpnext/accounts/party.py

@@ -509,11 +509,6 @@ def get_party_advance_account(party_type, party, company):
 	return account
 
 
-@frappe.whitelist()
-def get_party_bank_account(party_type: str, party: str):
-	return frappe.db.get_value("Bank Account", {"party_type": party_type, "party": party, "is_default": 1})
-
-
 def get_party_account_currency(party_type, party, company):
 	def generator():
 		party_account = get_party_account(party_type, party, company)
@@ -548,11 +543,19 @@ def get_party_gle_currency(party_type, party, company):
 
 def get_party_gle_account(party_type, party, company):
 	def generator():
-		existing_gle_account = frappe.db.sql(
-			"""select account from `tabGL Entry`
-			where docstatus=1 and company=%(company)s and party_type=%(party_type)s and party=%(party)s
-			limit 1""",
-			{"company": company, "party_type": party_type, "party": party},
+		gl = qb.DocType("GL Entry")
+		existing_gle_account = (
+			qb.from_(gl)
+			.select(gl.account)
+			.where(
+				(gl.docstatus == 1)
+				& (gl.company == company)
+				& (gl.party_type == party_type)
+				& (gl.party == party)
+				& (gl.is_cancelled == 0)
+			)
+			.limit(1)
+			.run()
 		)
 
 		return existing_gle_account[0][0] if existing_gle_account else None

erpnext/accounts/report/accounts_payable/test_accounts_payable.py

@@ -9,11 +9,10 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestAccountsPayable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
-		self.create_supplier(currency="USD", supplier_name="Test Supplier2")
-		self.create_usd_payable_account()
+		self.company = "_Test Company"
+		self.item = "_Test Item"
+		self.supplier = "_Test Supplier 2"
+		self.creditors_usd = "_Test Payable USD - _TC"
 
 	def test_accounts_payable_for_foreign_currency_supplier(self):
 		pi = self.create_purchase_invoice(do_not_submit=True)

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, Substring, Sum
+from frappe.query_builder.functions import Date, Max, Substring, Sum
 from frappe.utils import cint, cstr, flt, getdate, nowdate
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
@@ -427,32 +427,21 @@ class ReceivablePayableReport:
 			self.delivery_notes = frappe._dict()
 
 			# delivery note link inside sales invoice
-			# nosemgrep
-			si_against_dn = frappe.db.sql(
-				"""
-				select parent, delivery_note
-				from `tabSales Invoice Item`
-				where docstatus=1 and parent in (%s)
-			"""
-				% (",".join(["%s"] * len(self.invoices))),
-				tuple(self.invoices),
-				as_dict=1,
+			si_against_dn = frappe.get_all(
+				"Sales Invoice Item",
+				filters={"docstatus": 1, "parent": ["in", list(self.invoices)]},
+				fields=["parent", "delivery_note"],
 			)
 
 			for d in si_against_dn:
 				if d.delivery_note:
 					self.delivery_notes.setdefault(d.parent, set()).add(d.delivery_note)
 
-			# nosemgrep
-			dn_against_si = frappe.db.sql(
-				"""
-				select distinct parent, against_sales_invoice
-				from `tabDelivery Note Item`
-				where against_sales_invoice in (%s)
-			"""
-				% (",".join(["%s"] * len(self.invoices))),
-				tuple(self.invoices),
-				as_dict=1,
+			dn_against_si = frappe.get_all(
+				"Delivery Note Item",
+				filters={"against_sales_invoice": ["in", list(self.invoices)]},
+				fields=["parent", "against_sales_invoice"],
+				distinct=True,
 			)
 
 			for d in dn_against_si:
@@ -476,14 +465,10 @@ class ReceivablePayableReport:
 
 			# Get Sales Team
 			if self.filters.show_sales_person:
-				# nosemgrep
-				sales_team = frappe.db.sql(
-					"""
-					select parent, sales_person
-					from `tabSales Team`
-					where parenttype = 'Sales Invoice'
-				""",
-					as_dict=1,
+				sales_team = frappe.get_all(
+					"Sales Team",
+					filters={"parenttype": "Sales Invoice"},
+					fields=["parent", "sales_person"],
 				)
 				for d in sales_team:
 					self.invoice_details.setdefault(d.parent, {}).setdefault("sales_team", []).append(
@@ -548,22 +533,31 @@ class ReceivablePayableReport:
 
 	def get_payment_terms(self, row):
 		# build payment_terms for row
-		# nosemgrep
-		payment_terms_details = frappe.db.sql(
-			f"""
-			select
-				si.name, si.party_account_currency, si.currency, si.conversion_rate,
-				si.total_advance, ps.due_date, ps.payment_term, ps.payment_amount, ps.base_payment_amount,
-				ps.description, ps.paid_amount, ps.base_paid_amount, ps.discounted_amount
-			from `tab{row.voucher_type}` si, `tabPayment Schedule` ps
-			where
-				si.name = ps.parent and ps.parenttype = '{row.voucher_type}' and
-				si.name = %s and
-				si.is_return = 0
-			order by ps.paid_amount desc, due_date
-		""",
-			row.voucher_no,
-			as_dict=1,
+		si = frappe.qb.DocType(row.voucher_type)
+		ps = frappe.qb.DocType("Payment Schedule")
+		payment_terms_details = (
+			frappe.qb.from_(si)
+			.inner_join(ps)
+			.on(si.name == ps.parent)
+			.select(
+				si.name,
+				si.party_account_currency,
+				si.currency,
+				si.conversion_rate,
+				si.total_advance,
+				ps.due_date,
+				ps.payment_term,
+				ps.payment_amount,
+				ps.base_payment_amount,
+				ps.description,
+				ps.paid_amount,
+				ps.base_paid_amount,
+				ps.discounted_amount,
+			)
+			.where((ps.parenttype == row.voucher_type) & (si.name == row.voucher_no) & (si.is_return == 0))
+			.orderby(ps.paid_amount, order=frappe.qb.desc)
+			.orderby(ps.due_date)
+			.run(as_dict=1)
 		)
 
 		original_row = frappe._dict(row)
@@ -661,7 +655,6 @@ class ReceivablePayableReport:
 	def get_future_payments_from_payment_entry(self):
 		pe = frappe.qb.DocType("Payment Entry")
 		pe_ref = frappe.qb.DocType("Payment Entry Reference")
-		ifelse = query_builder.CustomFunction("IF", ["condition", "then", "else"])
 
 		return (
 			frappe.qb.from_(pe)
@@ -674,11 +667,14 @@ class ReceivablePayableReport:
 				(pe.posting_date).as_("future_date"),
 				(pe_ref.allocated_amount).as_("future_amount"),
 				(pe.reference_no).as_("future_ref"),
-				ifelse(
+				# CASE is portable; MySQL's IF() does not exist on postgres
+				query_builder.Case()
+				.when(
 					pe.payment_type == "Receive",
 					pe.source_exchange_rate * pe_ref.allocated_amount,
-					pe.target_exchange_rate * pe_ref.allocated_amount,
-				).as_("future_amount_in_base_currency"),
+				)
+				.else_(pe.target_exchange_rate * pe_ref.allocated_amount)
+				.as_("future_amount_in_base_currency"),
 			)
 			.where(
 				(pe.docstatus < 2)
@@ -695,11 +691,13 @@ class ReceivablePayableReport:
 			.inner_join(jea)
 			.on(jea.parent == je.name)
 			.select(
-				jea.reference_name.as_("invoice_no"),
-				jea.party,
-				jea.party_type,
-				je.posting_date.as_("future_date"),
-				je.cheque_no.as_("future_ref"),
+				# 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"),
 			)
 			.where(
 				(je.docstatus < 2)
@@ -712,30 +710,25 @@ class ReceivablePayableReport:
 
 		if self.filters.get("party"):
 			if self.account_type == "Payable":
-				query = query.select(
-					Sum(jea.debit_in_account_currency - jea.credit_in_account_currency).as_("future_amount")
-				)
-				query = query.select(Sum(jea.debit - jea.credit).as_("future_amount_in_base_currency"))
+				future_amount = Sum(jea.debit_in_account_currency - jea.credit_in_account_currency)
+				future_amount_in_base_currency = Sum(jea.debit - jea.credit)
 			else:
-				query = query.select(
-					Sum(jea.credit_in_account_currency - jea.debit_in_account_currency).as_("future_amount")
-				)
-				query = query.select(Sum(jea.credit - jea.debit).as_("future_amount_in_base_currency"))
+				future_amount = Sum(jea.credit_in_account_currency - jea.debit_in_account_currency)
+				future_amount_in_base_currency = Sum(jea.credit - jea.debit)
 		else:
-			query = query.select(
-				Sum(jea.debit if self.account_type == "Payable" else jea.credit).as_(
-					"future_amount_in_base_currency"
-				)
-			)
-			query = query.select(
-				Sum(
-					jea.debit_in_account_currency
-					if self.account_type == "Payable"
-					else jea.credit_in_account_currency
-				).as_("future_amount")
+			future_amount_in_base_currency = Sum(jea.debit if self.account_type == "Payable" else jea.credit)
+			future_amount = Sum(
+				jea.debit_in_account_currency
+				if self.account_type == "Payable"
+				else jea.credit_in_account_currency
 			)
 
-		query = query.having(qb.Field("future_amount") > 0)
+		query = query.select(
+			future_amount.as_("future_amount"),
+			future_amount_in_base_currency.as_("future_amount_in_base_currency"),
+		)
+		# 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)
 
 	def allocate_future_payments(self, row):
@@ -891,16 +884,19 @@ class ReceivablePayableReport:
 		if self.filters.get("sales_person"):
 			lft, rgt = frappe.db.get_value("Sales Person", self.filters.get("sales_person"), ["lft", "rgt"])
 
-			# nosemgrep
-			records = frappe.db.sql(
-				"""
-				select distinct parent, parenttype
-				from `tabSales Team` steam
-				where parenttype in ('Customer', 'Sales Invoice')
-					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.isin(["Customer", "Sales Invoice"])
+					& steam.sales_person.isin(
+						frappe.qb.from_(sp).select(sp.name).where((sp.lft >= lft) & (sp.rgt <= rgt))
+					)
+				)
+				.run(as_dict=1)
 			)
 
 			self.sales_person_records = frappe._dict()
@@ -927,8 +923,28 @@ class ReceivablePayableReport:
 		if self.filters.project:
 			self.qb_selection_filter.append(self.ple.project.isin(self.filters.project))
 
+		self.add_user_permission_filters()
+
 		self.add_accounting_dimensions_filters()
 
+	def add_user_permission_filters(self):
+		# Party is a dynamic link, so match conditions cannot auto-apply Customer/Supplier user permissions
+		from frappe.core.doctype.user_permission.user_permission import get_user_permissions
+		from frappe.permissions import get_allowed_docs_for_doctype
+
+		user_permissions = get_user_permissions()
+		if not user_permissions:
+			return
+
+		for party_type in self.party_type:
+			if party_type not in user_permissions:
+				continue
+
+			allowed_parties = get_allowed_docs_for_doctype(user_permissions[party_type], party_type)
+			self.qb_selection_filter.append(
+				(self.ple.party_type != party_type) | self.ple.party.isin(allowed_parties or [""])
+			)
+
 	def get_cost_center_conditions(self):
 		cost_center_list = get_cost_centers_with_children(self.filters.cost_center)
 		self.qb_selection_filter.append(self.ple.cost_center.isin(cost_center_list))

erpnext/accounts/report/accounts_receivable/test_accounts_receivable.py

@@ -12,11 +12,17 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
-		self.create_usd_receivable_account()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.company_abbr = "_TC"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.cost_center = "Main - _TC"
+		self.warehouse = "Stores - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.cash = "Cash - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"
 
 	def create_sales_invoice(self, no_payment_schedule=False, do_not_submit=False, **args):
 		frappe.set_user("Administrator")
@@ -1243,3 +1249,44 @@ class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 		self.assertEqual(len(report[1]), 1)
 		row = report[1][0]
 		self.assertEqual([si.name, project.name, 60], [row.voucher_no, row.project, row.outstanding])
+
+	def test_accounts_receivable_respects_user_permissions(self):
+		# Party is a dynamic link on Payment Ledger Entry, so user permissions on Customer
+		# must be applied explicitly. The report should only show permitted customers.
+		original_customer = self.customer
+		second_customer = "_Test AR Perm Customer"
+
+		# create_customer overrides self.customer, so build the restricted invoice first
+		self.create_customer(customer_name=second_customer)
+		self.create_sales_invoice(no_payment_schedule=True)
+
+		self.customer = original_customer
+		allowed_invoice = self.create_sales_invoice(no_payment_schedule=True)
+
+		test_user = "test_ar_user_permission@example.com"
+		if not frappe.db.exists("User", test_user):
+			user = frappe.new_doc("User")
+			user.email = test_user
+			user.first_name = "AR Perm"
+			user.append("roles", {"role": "Accounts User"})
+			user.save()
+
+		frappe.permissions.add_user_permission("Customer", original_customer, test_user)
+
+		filters = {
+			"company": self.company,
+			"party_type": "Customer",
+			"report_date": today(),
+			"range": "30, 60, 90, 120",
+		}
+
+		frappe.set_user(test_user)
+		try:
+			report = execute(filters)
+		finally:
+			frappe.set_user("Administrator")
+
+		parties = {row.party for row in report[1]}
+		self.assertIn(original_customer, parties)
+		self.assertNotIn(second_customer, parties)
+		self.assertEqual(allowed_invoice.customer, original_customer)

erpnext/accounts/report/accounts_receivable_summary/test_accounts_receivable_summary.py

@@ -11,10 +11,11 @@ from erpnext.tests.utils import ERPNextTestSuite
 class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
 		self.maxDiff = None
-		self.create_company()
-		self.create_customer()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
 
 	def test_01_receivable_summary_output(self):
 		"""

erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py

@@ -15,10 +15,7 @@ def execute(filters=None):
 
 def get_data(filters):
 	data = []
-	depreciation_accounts = frappe.db.sql_list(
-		""" select name from tabAccount
-		where ifnull(account_type, '') = 'Depreciation' """
-	)
+	depreciation_accounts = frappe.get_all("Account", filters={"account_type": "Depreciation"}, pluck="name")
 
 	filters_data = [
 		["company", "=", filters.get("company")],
@@ -33,10 +30,8 @@ def get_data(filters):
 		filters_data.append(["against_voucher", "=", filters.get("asset")])
 
 	if filters.get("asset_category"):
-		assets = frappe.db.sql_list(
-			"""select name from tabAsset
-			where asset_category = %s and docstatus=1""",
-			filters.get("asset_category"),
+		assets = frappe.get_all(
+			"Asset", filters={"asset_category": filters.get("asset_category"), "docstatus": 1}, pluck="name"
 		)
 
 		filters_data.append(["against_voucher", "in", assets])

erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py

@@ -0,0 +1,18 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.asset_depreciation_ledger.asset_depreciation_ledger import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestAssetDepreciationLedger(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
+		# both MariaDB and postgres.
+		company = frappe.db.get_value("Company", {}, "name")
+		columns, *_rest = execute(
+			frappe._dict({"company": company, "from_date": "2020-01-01", "to_date": "2030-12-31"})
+		)
+		self.assertTrue(columns)

erpnext/accounts/report/budget_variance_report/budget_variance_report.py

@@ -3,7 +3,7 @@
 
 import frappe
 from frappe import _
-from frappe.query_builder import CustomFunction
+from frappe.query_builder.custom import MonthName
 from frappe.utils import add_months, flt, formatdate
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import get_dimensions
@@ -113,7 +113,6 @@ def build_budget_map(budget_records, filters):
 
 def get_actual_transactions(dimension_name, filters):
 	budget_against = frappe.scrub(filters.get("budget_against"))
-	monthname = CustomFunction("MONTHNAME", ["date"])
 
 	gle = frappe.qb.DocType("GL Entry")
 	budget = frappe.qb.DocType("Budget")
@@ -126,7 +125,7 @@ def get_actual_transactions(dimension_name, filters):
 			gle.debit,
 			gle.credit,
 			gle.fiscal_year,
-			monthname(gle.posting_date).as_("month_name"),
+			MonthName(gle.posting_date).as_("month_name"),
 			budget[budget_against].as_("budget_against"),
 		)
 		.where(
@@ -137,7 +136,10 @@ def get_actual_transactions(dimension_name, filters):
 			& (gle.is_cancelled == 0)
 			& (budget[budget_against] == dimension_name)
 		)
-		.groupby(gle.name)
+		# budget[budget_against] is selected from the Budget table, which is not functionally
+		# dependent on the grouped GL Entry PK, so postgres requires it in the GROUP BY. The WHERE
+		# pins it to dimension_name (a constant), so grouping by it does not change the result.
+		.groupby(gle.name, budget[budget_against])
 		.orderby(gle.fiscal_year)
 	)
 
@@ -157,15 +159,11 @@ def get_actual_transactions(dimension_name, filters):
 
 
 def get_budget_distributions(budget):
-	return frappe.db.sql(
-		"""
-			SELECT start_date, end_date, amount, percent
-			FROM `tabBudget Distribution`
-			WHERE parent = %s
-			ORDER BY start_date ASC
-		  """,
-		(budget.name,),
-		as_dict=True,
+	return frappe.get_all(
+		"Budget Distribution",
+		filters={"parent": budget.name},
+		fields=["start_date", "end_date", "amount", "percent"],
+		order_by="start_date asc",
 	)
 
 
@@ -351,20 +349,16 @@ def get_columns(filters):
 
 
 def get_fiscal_years(filters):
-	fiscal_year = frappe.db.sql(
-		"""
-			select
-				name
-			from
-				`tabFiscal Year`
-			where
-				name between %(from_fiscal_year)s and %(to_fiscal_year)s
-		""",
-		{"from_fiscal_year": filters["from_fiscal_year"], "to_fiscal_year": filters["to_fiscal_year"]},
+	return frappe.get_all(
+		"Fiscal Year",
+		filters={"name": ["between", [filters["from_fiscal_year"], filters["to_fiscal_year"]]]},
+		fields=["name"],
+		# the raw query had no ORDER BY (de-facto oldest-first); get_all would otherwise apply the
+		# Fiscal Year doctype default (name DESC) and reverse column order / cumulative-mode values.
+		order_by="name asc",
+		as_list=True,
 	)
 
-	return fiscal_year
-
 
 def get_cost_center_with_children(cost_centers):
 	"""Expand each cost center to include itself and all its descendants."""

erpnext/accounts/report/budget_variance_report/test_budget_variance_report.py

@@ -0,0 +1,27 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.budget_variance_report.budget_variance_report import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestBudgetVarianceReport(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
+		# both MariaDB and postgres.
+		company = frappe.db.get_value("Company", {}, "name")
+		fy = frappe.db.get_value("Fiscal Year", {}, "name", order_by="year_start_date desc")
+		columns, *_rest = execute(
+			frappe._dict(
+				{
+					"company": company,
+					"from_fiscal_year": fy,
+					"to_fiscal_year": fy,
+					"period": "Yearly",
+					"budget_against": "Cost Center",
+				}
+			)
+		)
+		self.assertTrue(columns)

erpnext/accounts/report/cash_flow/cash_flow.py

@@ -7,6 +7,7 @@ from datetime import timedelta
 import frappe
 from frappe import _
 from frappe.query_builder import DocType
+from frappe.query_builder.functions import Sum
 from frappe.utils import cstr, flt
 from pypika import Order
 
@@ -213,37 +214,43 @@ def get_account_type_based_data(company, account_type, period_list, accumulated_
 
 
 def get_account_type_based_gl_data(company, filters=None):
-	cond = ""
 	filters = frappe._dict(filters or {})
 
+	gle = frappe.qb.DocType("GL Entry")
+	account = frappe.qb.DocType("Account")
+
+	query = (
+		frappe.qb.from_(gle)
+		.select(Sum(gle.credit) - Sum(gle.debit))
+		.where(
+			(gle.company == company)
+			& (gle.posting_date >= filters.start_date)
+			& (gle.posting_date <= filters.end_date)
+			& (gle.voucher_type != "Period Closing Voucher")
+			& gle.account.isin(
+				frappe.qb.from_(account)
+				.select(account.name)
+				.where(account.account_type == filters.account_type)
+			)
+		)
+	)
+
 	if filters.include_default_book_entries:
 		company_fb = frappe.get_cached_value("Company", company, "default_finance_book")
-		cond = """ AND (finance_book in ({}, {}, '') OR finance_book IS NULL)
-			""".format(
-			frappe.db.escape(filters.finance_book),
-			frappe.db.escape(company_fb),
+		query = query.where(
+			gle.finance_book.isin([filters.finance_book, company_fb, ""]) | gle.finance_book.isnull()
 		)
 	else:
-		cond = " AND (finance_book in (%s, '') OR finance_book IS NULL)" % (
-			frappe.db.escape(cstr(filters.finance_book))
+		query = query.where(
+			gle.finance_book.isin([cstr(filters.finance_book), ""]) | gle.finance_book.isnull()
 		)
 
 	if filters.get("cost_center"):
-		filters.cost_center = get_cost_centers_with_children(filters.cost_center)
-		cond += " and cost_center in %(cost_center)s"
+		cost_centers = get_cost_centers_with_children(filters.cost_center)
+		query = query.where(gle.cost_center.isin(cost_centers))
 
-	gl_sum = frappe.db.sql_list(
-		f"""
-		select sum(credit) - sum(debit)
-		from `tabGL Entry`
-		where company=%(company)s and posting_date >= %(start_date)s and posting_date <= %(end_date)s
-			and voucher_type != 'Period Closing Voucher'
-			and account in ( SELECT name FROM tabAccount WHERE account_type = %(account_type)s) {cond}
-	""",
-		filters,
-	)
-
-	return gl_sum[0] if gl_sum and gl_sum[0] else 0
+	gl_sum = query.run()
+	return gl_sum[0][0] if gl_sum and gl_sum[0][0] else 0
 
 
 def get_start_date(period, accumulated_values, company):
@@ -367,11 +374,10 @@ def get_net_income(company, period_list, filters):
 	from_date, to_date = get_opening_range_using_fiscal_year(company, period_list)
 
 	for root_type in ["Income", "Expense"]:
-		for root in frappe.db.sql(
-			"""select lft, rgt from tabAccount
-				where root_type=%s and ifnull(parent_account, '') = ''""",
-			root_type,
-			as_dict=1,
+		for root in frappe.get_all(
+			"Account",
+			filters={"root_type": root_type, "parent_account": ["is", "not set"]},
+			fields=["lft", "rgt"],
 		):
 			set_gl_entries_by_account(
 				company,

erpnext/accounts/report/cash_flow/test_cash_flow.py

@@ -0,0 +1,27 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.cash_flow.cash_flow import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestCashFlow(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
+		# both MariaDB and postgres.
+		company = frappe.db.get_value("Company", {}, "name")
+		fy = frappe.db.get_value("Fiscal Year", {}, "name", order_by="year_start_date desc")
+		columns, *_rest = execute(
+			frappe._dict(
+				{
+					"company": company,
+					"from_fiscal_year": fy,
+					"to_fiscal_year": fy,
+					"filter_based_on": "Fiscal Year",
+					"periodicity": "Yearly",
+				}
+			)
+		)
+		self.assertTrue(columns)

erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/cheques_and_deposits_incorrectly_cleared.py

@@ -3,7 +3,7 @@
 
 import frappe
 from frappe import _, qb
-from frappe.query_builder import CustomFunction
+from frappe.query_builder import Case
 from frappe.query_builder.custom import ConstantColumn
 
 
@@ -93,7 +93,6 @@ def get_amounts_not_reflected_in_system_for_bank_reconciliation_statement(filter
 		.run(as_dict=1)
 	)
 
-	ifelse = CustomFunction("IF", ["condition", "then", "else"])
 	pe = qb.DocType("Payment Entry")
 	doctype_name = ConstantColumn("Payment Entry")
 	payments = (
@@ -101,7 +100,10 @@ def get_amounts_not_reflected_in_system_for_bank_reconciliation_statement(filter
 		.select(
 			doctype_name.as_("doctype"),
 			pe.name,
-			ifelse(pe.paid_from.eq(filters.account), pe.paid_amount, pe.received_amount).as_("amount"),
+			Case()
+			.when(pe.paid_from.eq(filters.account), pe.paid_amount)
+			.else_(pe.received_amount)
+			.as_("amount"),
 			pe.payment_type,
 			pe.party_type,
 			pe.posting_date,

erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/test_cheques_and_deposits_incorrectly_cleared.py

@@ -0,0 +1,24 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.utils import nowdate
+
+from erpnext.accounts.report.cheques_and_deposits_incorrectly_cleared.cheques_and_deposits_incorrectly_cleared import (
+	execute,
+)
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestChequesAndDepositsIncorrectlyCleared(ERPNextTestSuite):
+	def test_report_executes_with_case_amount(self):
+		# Exercises the Payment Entry branch whose amount column uses a db-aware CASE expression
+		# (previously a MySQL-only IF()). IF() does not compile on postgres, so running the report
+		# query guards the portability fix on both databases.
+		company = frappe.db.get_value("Company", {}, "name")
+		account = frappe.db.get_value(
+			"Account", {"account_type": "Bank", "company": company, "is_group": 0}, "name"
+		)
+		columns, data = execute(frappe._dict({"account": account, "report_date": nowdate()}))
+		self.assertTrue(columns)
+		self.assertIsInstance(data, list)

erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py

@@ -347,11 +347,10 @@ def get_data(companies, root_type, balance_must_be, fiscal_year, filters=None, i
 	filters.end_date = end_date
 
 	gl_entries_by_account = {}
-	for root in frappe.db.sql(
-		"""select lft, rgt from tabAccount
-			where root_type=%s and ifnull(parent_account, '') = ''""",
-		root_type,
-		as_dict=1,
+	for root in frappe.get_all(
+		"Account",
+		filters={"root_type": root_type, "parent_account": ["is", "not set"]},
+		fields=["lft", "rgt"],
 	):
 		set_gl_entries_by_account(
 			start_date,
@@ -512,9 +511,11 @@ def get_companies(filters):
 def get_subsidiary_companies(company):
 	lft, rgt = frappe.get_cached_value("Company", company, ["lft", "rgt"])
 
-	return frappe.db.sql_list(
-		f"""select name from `tabCompany`
-		where lft >= {lft} and rgt <= {rgt} order by lft, rgt"""
+	return frappe.get_all(
+		"Company",
+		filters={"lft": [">=", lft], "rgt": ["<=", rgt]},
+		pluck="name",
+		order_by="lft, rgt",
 	)
 
 
@@ -604,14 +605,10 @@ def set_gl_entries_by_account(
 
 	company_lft, company_rgt = frappe.get_cached_value("Company", filters.get("company"), ["lft", "rgt"])
 
-	companies = frappe.db.sql(
-		""" select name, default_currency from `tabCompany`
-		where lft >= %(company_lft)s and rgt <= %(company_rgt)s""",
-		{
-			"company_lft": company_lft,
-			"company_rgt": company_rgt,
-		},
-		as_dict=1,
+	companies = frappe.get_all(
+		"Company",
+		filters={"lft": [">=", company_lft], "rgt": ["<=", company_rgt]},
+		fields=["name", "default_currency"],
 	)
 
 	currency_info = frappe._dict(

erpnext/accounts/report/consolidated_trial_balance/consolidated_trial_balance.py

@@ -126,12 +126,22 @@ def get_data(filters) -> list[list]:
 
 
 def get_company_wise_tb_data(filters, reporting_currency, ignore_reporting_currency):
-	accounts = frappe.db.sql(
-		"""select name, account_number, parent_account, account_name, root_type, report_type, account_type, is_group, lft, rgt
-
-		from `tabAccount` where company=%s order by lft""",
-		filters.company,
-		as_dict=True,
+	accounts = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"account_name",
+			"root_type",
+			"report_type",
+			"account_type",
+			"is_group",
+			"lft",
+			"rgt",
+		],
+		order_by="lft",
 	)
 
 	ignore_is_opening = frappe.get_single_value("Accounts Settings", "ignore_is_opening_check_for_reporting")

erpnext/accounts/report/customer_ledger_summary/test_customer_ledger_summary.py

@@ -11,10 +11,12 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestCustomerLedgerSummary(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.cash = "Cash - _TC"
 
 	def create_sales_invoice(self, do_not_submit=False, **args):
 		si = create_sales_invoice(

erpnext/accounts/report/deferred_revenue_and_expense/deferred_revenue_and_expense.py

@@ -3,7 +3,8 @@
 
 import frappe
 from frappe import _, qb
-from frappe.query_builder import Column, functions
+from frappe.query_builder import functions
+from frappe.query_builder.custom import ConstantColumn
 from frappe.utils import add_days, date_diff, flt, get_first_day, get_last_day, getdate, rounded
 
 from erpnext.accounts.report.financial_statements import get_period_list
@@ -300,8 +301,10 @@ class Deferred_Revenue_and_Expense_Report:
 		Get all sales and purchase invoices which has deferred revenue/expense items
 		"""
 		gle = qb.DocType("GL Entry")
-		# column doesn't have an alias option
-		posted = Column("posted")
+		# a literal marker: real GL rows are "posted" (dummy/simulated future entries use "not").
+		# ConstantColumn renders a single-quoted string literal, valid on both backends -- a plain
+		# Column rendered as "posted", which MySQL reads as the string but postgres as an identifier.
+		posted = ConstantColumn("posted").as_("posted")
 
 		if self.filters.type == "Revenue":
 			inv = qb.DocType("Sales Invoice")
@@ -327,13 +330,15 @@ class Deferred_Revenue_and_Expense_Report:
 			)
 			.select(
 				inv.name.as_("doc"),
-				inv.posting_date,
+				# non-grouped columns are constant per grouped invoice / invoice item -> Max() keeps the
+				# GROUP BY valid on postgres while returning the same value MySQL picked.
+				functions.Max(inv.posting_date).as_("posting_date"),
 				inv_item.name.as_("item"),
-				inv_item.item_name,
-				inv_item.service_start_date,
-				inv_item.service_end_date,
-				inv_item.base_net_amount,
-				deferred_account_field,
+				functions.Max(inv_item.item_name).as_("item_name"),
+				functions.Max(inv_item.service_start_date).as_("service_start_date"),
+				functions.Max(inv_item.service_end_date).as_("service_end_date"),
+				functions.Max(inv_item.base_net_amount).as_("base_net_amount"),
+				functions.Max(deferred_account_field).as_(deferred_account_field.name),
 				gle.posting_date.as_("gle_posting_date"),
 				functions.Sum(gle.debit).as_("debit"),
 				functions.Sum(gle.credit).as_("credit"),

erpnext/accounts/report/deferred_revenue_and_expense/test_deferred_revenue_and_expense.py

@@ -61,11 +61,16 @@ class TestDeferredRevenueAndExpense(ERPNextTestSuite, AccountsTestMixin):
 		)
 
 	def setUp(self):
-		self.create_company()
-		self.create_customer("_Test Customer")
-		self.create_supplier("_Test Furniture Supplier")
+		self.company = "_Test Company"
+		self.company_abbr = "_TC"
+		self.customer = "_Test Customer"
+		self.supplier = "_Test Supplier"
+		self.warehouse = "Stores - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
 		self.setup_deferred_accounts_and_items()
-		self.clear_old_entries()
 
 	@ERPNextTestSuite.change_settings("Accounts Settings", {"book_deferred_entries_based_on": "Months"})
 	def test_deferred_revenue(self):

erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py

@@ -4,7 +4,7 @@
 
 import frappe
 from frappe import _
-from frappe.utils import cstr, flt
+from frappe.utils import flt
 
 import erpnext
 from erpnext.accounts.report.financial_statements import (
@@ -31,18 +31,23 @@ def execute(filters=None):
 def get_data(filters, dimension_list):
 	company_currency = erpnext.get_company_currency(filters.company)
 
-	acc = frappe.db.sql(
-		"""
-		select
-			name, account_number, parent_account, lft, rgt, root_type,
-			report_type, account_name, include_in_gross, account_type, is_group
-		from
-			`tabAccount`
-		where
-			company=%s
-			order by lft""",
-		(filters.company),
-		as_dict=True,
+	acc = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"lft",
+			"rgt",
+			"root_type",
+			"report_type",
+			"account_name",
+			"include_in_gross",
+			"account_type",
+			"is_group",
+		],
+		order_by="lft",
 	)
 
 	if not acc:
@@ -50,16 +55,17 @@ def get_data(filters, dimension_list):
 
 	accounts, accounts_by_name, parent_children_map = filter_accounts(acc)
 
-	min_lft, max_rgt = frappe.db.sql(
-		"""select min(lft), max(rgt) from `tabAccount`
-		where company=%s""",
-		(filters.company),
+	lft_rgt = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[{"MIN": "lft", "as": "min_lft"}, {"MAX": "rgt", "as": "max_rgt"}],
 	)[0]
+	min_lft, max_rgt = lft_rgt.min_lft, lft_rgt.max_rgt
 
-	account = frappe.db.sql_list(
-		"""select name from `tabAccount`
-		where lft >= %s and rgt <= %s and company = %s""",
-		(min_lft, max_rgt, filters.company),
+	account = frappe.get_all(
+		"Account",
+		filters={"lft": [">=", min_lft], "rgt": ["<=", max_rgt], "company": filters.company},
+		pluck="name",
 	)
 
 	gl_entries_by_account = {}
@@ -75,42 +81,34 @@ def get_data(filters, dimension_list):
 
 
 def set_gl_entries_by_account(dimension_list, filters, account, gl_entries_by_account):
-	condition = get_condition(filters.get("dimension"))
-
-	if account:
-		condition += " and account in ({})".format(", ".join([frappe.db.escape(d) for d in account]))
+	dimension_field = frappe.scrub(filters.get("dimension"))
 
 	gl_filters = {
 		"company": filters.get("company"),
-		"from_date": filters.get("from_date"),
-		"to_date": filters.get("to_date"),
-		"finance_book": cstr(filters.get("finance_book")),
+		dimension_field: ["in", list(set(dimension_list))],
+		"posting_date": ["between", [filters.get("from_date"), filters.get("to_date")]],
+		"is_cancelled": 0,
 	}
+	if account:
+		gl_filters["account"] = ["in", account]
 
-	gl_filters["dimensions"] = tuple(set(dimension_list))
-
-	if filters.get("include_default_book_entries"):
-		gl_filters["company_fb"] = frappe.get_cached_value("Company", filters.company, "default_finance_book")
-
-	gl_entries = frappe.db.sql(
-		"""
-		select
-			posting_date, account, {dimension}, debit, credit, is_opening, fiscal_year,
-			debit_in_account_currency, credit_in_account_currency, account_currency
-		from
-			`tabGL Entry`
-		where
-			company=%(company)s
-		{condition}
-		and posting_date >= %(from_date)s
-		and posting_date <= %(to_date)s
-		and is_cancelled = 0
-		order by account, posting_date""".format(
-			dimension=frappe.scrub(filters.get("dimension")), condition=condition
-		),
-		gl_filters,
-		as_dict=True,
-	)  # nosec
+	gl_entries = frappe.get_all(
+		"GL Entry",
+		filters=gl_filters,
+		fields=[
+			"posting_date",
+			"account",
+			dimension_field,
+			"debit",
+			"credit",
+			"is_opening",
+			"fiscal_year",
+			"debit_in_account_currency",
+			"credit_in_account_currency",
+			"account_currency",
+		],
+		order_by="account, posting_date",
+	)
 
 	for entry in gl_entries:
 		gl_entries_by_account.setdefault(entry.account, []).append(entry)
@@ -178,14 +176,6 @@ def accumulate_values_into_parents(accounts, accounts_by_name, dimension_list):
 				].get(frappe.scrub(dimension), 0.0) + d.get(frappe.scrub(dimension), 0.0)
 
 
-def get_condition(dimension):
-	conditions = []
-
-	conditions.append(f"{frappe.scrub(dimension)} in %(dimensions)s")
-
-	return " and {}".format(" and ".join(conditions)) if conditions else ""
-
-
 def get_dimensions(filters):
 	meta = frappe.get_meta(filters.get("dimension"), cached=False)
 	query_filters = {}

erpnext/accounts/report/financial_ratios/financial_ratios.py

@@ -71,6 +71,7 @@ def get_ratios_data(filters, period_list, years):
 	assets, liabilities, income, expense = get_gl_data(filters, period_list, years)
 
 	current_asset, total_asset = {}, {}
+	fixed_asset = {}
 	current_liability, total_liability = {}, {}
 	net_sales, total_income = {}, {}
 	cogs, total_expense = {}, {}
@@ -93,6 +94,7 @@ def get_ratios_data(filters, period_list, years):
 				quick_asset,
 				total_quick_asset,
 			],
+			[fixed_asset, total_asset, "Fixed Asset", year, assets, "Asset", {}, 0],
 			[
 				current_liability,
 				total_liability,
@@ -112,7 +114,7 @@ def get_ratios_data(filters, period_list, years):
 	add_solvency_ratios(
 		data, years, total_asset, total_liability, net_sales, cogs, total_income, total_expense
 	)
-	add_turnover_ratios(data, years, period_list, filters, total_asset, net_sales, cogs, direct_expense)
+	add_turnover_ratios(data, years, period_list, filters, fixed_asset, net_sales, cogs, direct_expense)
 
 	return data
 
@@ -193,7 +195,7 @@ def add_solvency_ratios(
 	data.append(return_on_equity_ratio)
 
 
-def add_turnover_ratios(data, years, period_list, filters, total_asset, net_sales, cogs, direct_expense):
+def add_turnover_ratios(data, years, period_list, filters, fixed_asset, net_sales, cogs, direct_expense):
 	precision = frappe.db.get_single_value("System Settings", "float_precision")
 	data.append({"ratio": _("Turnover Ratios")})
 
@@ -208,7 +210,7 @@ def add_turnover_ratios(data, years, period_list, filters, total_asset, net_sale
 	)
 
 	ratio_data = [
-		[_("Fixed Asset Turnover Ratio"), net_sales, total_asset],
+		[_("Fixed Asset Turnover Ratio"), net_sales, fixed_asset],
 		[_("Debtor Turnover Ratio"), net_sales, avg_debtors],
 		[_("Creditor Turnover Ratio"), direct_expense, avg_creditors],
 		[_("Inventory Turnover Ratio"), cogs, avg_stock],

erpnext/accounts/report/financial_ratios/test_financial_ratios.py

@@ -0,0 +1,73 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
+# MIT License. See license.txt
+
+import frappe
+from frappe.utils import today
+
+from erpnext.accounts.report.financial_ratios.financial_ratios import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestFinancialRatios(ERPNextTestSuite):
+	def setUp(self):
+		self.company = "_Test Company"
+		self.abbr = "_TC"
+		# The report matches the group accounts by their account_type, which the
+		# standard chart of accounts does not set on group accounts by default.
+		self.set_account_type("Fixed Assets", "Fixed Asset")
+		self.set_account_type("Direct Income", "Direct Income")
+
+	def set_account_type(self, account_name, account_type):
+		frappe.db.set_value("Account", f"{account_name} - {self.abbr}", "account_type", account_type)
+
+	def test_fixed_asset_turnover_uses_net_fixed_assets(self):
+		# Acquire a fixed asset worth 10,000 funded by equity.
+		self.make_journal_entry("Buildings", "Capital Stock", 10000)
+		# Book sales of 20,000 collected in cash. Total assets now = 30,000
+		# (Buildings 10,000 + Cash 20,000), while net fixed assets stay at 10,000.
+		self.make_journal_entry("Cash", "Sales", 20000)
+
+		columns, data = execute(self.get_report_filters())
+		year_key = columns[1]["fieldname"]
+		ratio_row = next((row for row in data if row.get("ratio") == "Fixed Asset Turnover Ratio"), None)
+		self.assertIsNotNone(ratio_row, "Fixed Asset Turnover Ratio row not found in report output")
+
+		# Net Sales / Net Fixed Assets = 20,000 / 10,000 = 2.0
+		# (the old behaviour divided by total assets, giving 20,000 / 30,000 = 0.667)
+		self.assertEqual(ratio_row[year_key], 2.0)
+
+	def get_report_filters(self):
+		active_fy = frappe.db.get_value(
+			"Fiscal Year",
+			{"disabled": 0, "year_start_date": ("<=", today()), "year_end_date": (">=", today())},
+			["name", "year_start_date", "year_end_date"],
+			as_dict=True,
+		)
+		return frappe._dict(
+			company=self.company,
+			from_fiscal_year=active_fy.name,
+			to_fiscal_year=active_fy.name,
+			period_start_date=active_fy.year_start_date,
+			period_end_date=active_fy.year_end_date,
+			filter_based_on="Fiscal Year",
+			periodicity="Yearly",
+		)
+
+	def make_journal_entry(self, debit_account, credit_account, amount):
+		journal_entry = frappe.new_doc("Journal Entry")
+		journal_entry.posting_date = today()
+		journal_entry.company = self.company
+		for account, debit, credit in (
+			(debit_account, amount, 0),
+			(credit_account, 0, amount),
+		):
+			journal_entry.append(
+				"accounts",
+				{
+					"account": f"{account} - {self.abbr}",
+					"debit_in_account_currency": debit,
+					"credit_in_account_currency": credit,
+				},
+			)
+		journal_entry.insert()
+		journal_entry.submit()

erpnext/accounts/report/financial_statements.py

@@ -179,11 +179,10 @@ def get_data(
 	company_currency = get_appropriate_currency(company, filters)
 
 	gl_entries_by_account = {}
-	for root in frappe.db.sql(
-		"""select lft, rgt from tabAccount
-			where root_type=%s and ifnull(parent_account, '') = ''""",
-		root_type,
-		as_dict=1,
+	for root in frappe.get_all(
+		"Account",
+		filters={"root_type": root_type, "parent_account": ["is", "not set"]},
+		fields=["lft", "rgt"],
 	):
 		set_gl_entries_by_account(
 			company,
@@ -373,13 +372,23 @@ def add_total_row(out, root_type, balance_must_be, period_list, company_currency
 
 
 def get_accounts(company, root_type):
-	return frappe.db.sql(
-		"""
-		select name, account_number, parent_account, lft, rgt, root_type, report_type, account_name, include_in_gross, account_type, is_group, lft, rgt
-		from `tabAccount`
-		where company=%s and root_type=%s order by lft""",
-		(company, root_type),
-		as_dict=True,
+	return frappe.get_all(
+		"Account",
+		filters={"company": company, "root_type": root_type},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"lft",
+			"rgt",
+			"root_type",
+			"report_type",
+			"account_name",
+			"include_in_gross",
+			"account_type",
+			"is_group",
+		],
+		order_by="lft",
 	)
 
 
@@ -529,7 +538,11 @@ def get_accounting_entries(
 			gl_entry.credit_in_account_currency
 			if not group_by_account
 			else Sum(gl_entry.credit_in_account_currency).as_("credit_in_account_currency"),
-			gl_entry.account_currency,
+			# when grouping by account the non-aggregated columns must be aggregated for postgres;
+			# account_currency is constant per account so Max() returns the same value.
+			gl_entry.account_currency
+			if not group_by_account
+			else Max(gl_entry.account_currency).as_("account_currency"),
 		)
 		.where(gl_entry.company == filters.company)
 	)
@@ -547,15 +560,29 @@ def get_accounting_entries(
 	ignore_is_opening = frappe.get_single_value("Accounts Settings", "ignore_is_opening_check_for_reporting")
 
 	if doctype == "GL Entry":
-		query = query.select(gl_entry.posting_date, gl_entry.is_opening, gl_entry.fiscal_year)
+		# aggregate the non-grouped columns when grouping by account (postgres requirement)
+		if group_by_account:
+			query = query.select(
+				Max(gl_entry.posting_date).as_("posting_date"),
+				Max(gl_entry.is_opening).as_("is_opening"),
+				Max(gl_entry.fiscal_year).as_("fiscal_year"),
+			)
+		else:
+			query = query.select(gl_entry.posting_date, gl_entry.is_opening, gl_entry.fiscal_year)
 		query = query.where(gl_entry.is_cancelled == 0)
 		query = query.where(gl_entry.posting_date <= to_date)
-		query = query.force_index("posting_date_company_index")
+		# FORCE INDEX is MySQL-only; postgres has no index hints (its planner uses the index anyway)
+		if frappe.db.db_type != "postgres":
+			query = query.force_index("posting_date_company_index")
 
 		if ignore_opening_entries and not ignore_is_opening:
 			query = query.where(gl_entry.is_opening == "No")
 	else:
-		query = query.select(gl_entry.closing_date.as_("posting_date"))
+		query = query.select(
+			Max(gl_entry.closing_date).as_("posting_date")
+			if group_by_account
+			else gl_entry.closing_date.as_("posting_date")
+		)
 		query = query.where(gl_entry.period_closing_voucher == period_closing_voucher)
 
 	query = apply_additional_conditions(doctype, query, from_date, ignore_closing_entries, filters)

erpnext/accounts/report/general_and_payment_ledger_comparison/test_general_and_payment_ledger_comparison.py

@@ -12,7 +12,13 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestGeneralAndPaymentLedger(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
+		self.company = "_Test Company"
+		self.debit_to = "Debtors - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.cost_center = "Main - _TC"
+		self.income_account = "Sales - _TC"
+		self.warehouse = "Stores - _TC"
+		self.creditors = "Creditors - _TC"
 		self.cleanup()
 
 	def cleanup(self):

erpnext/accounts/report/general_ledger/general_ledger.py

@@ -35,7 +35,7 @@ def execute(filters=None):
 	if filters and filters.get("print_in_account_currency") and not filters.get("account"):
 		frappe.throw(_("Select an account to print in account currency"))
 
-	for acc in frappe.db.sql("""select name, is_group from tabAccount""", as_dict=1):
+	for acc in frappe.get_all("Account", fields=["name", "is_group"]):
 		account_details.setdefault(acc.name, acc)
 
 	if filters.get("party"):
@@ -650,10 +650,8 @@ def get_result_as_list(data, filters):
 
 def get_supplier_invoice_details():
 	inv_details = {}
-	for d in frappe.db.sql(
-		""" select name, bill_no from `tabPurchase Invoice`
-		where docstatus = 1 and bill_no is not null and bill_no != '' """,
-		as_dict=1,
+	for d in frappe.get_all(
+		"Purchase Invoice", filters={"docstatus": 1, "bill_no": ["is", "set"]}, fields=["name", "bill_no"]
 	):
 		inv_details[d.name] = d.bill_no
 

erpnext/accounts/report/general_ledger/test_general_ledger.py

@@ -14,7 +14,6 @@ from erpnext.tests.utils import ERPNextTestSuite
 class TestGeneralLedger(ERPNextTestSuite):
 	def setUp(self):
 		self.company = "_Test Company"
-		self.clear_old_entries()
 
 	def clear_old_entries(self):
 		doctype_list = [

erpnext/accounts/report/gross_profit/gross_profit.py

@@ -713,20 +713,25 @@ class GrossProfitGenerator:
 		)
 
 	def get_returned_invoice_items(self):
-		returned_invoices = frappe.db.sql(
-			"""
-			select
-				si.name, si_item.item_code, si_item.stock_qty as qty, si_item.base_net_amount as base_amount, si.return_against
-			from
-				`tabSales Invoice` si, `tabSales Invoice Item` si_item
-			where
-				si.name = si_item.parent
-				and si.docstatus = 1
-				and si.is_return = 1
-				and si.posting_date between %(from_date)s and %(to_date)s
-		""",
-			{"from_date": self.filters.from_date, "to_date": self.filters.to_date},
-			as_dict=1,
+		si = frappe.qb.DocType("Sales Invoice")
+		si_item = frappe.qb.DocType("Sales Invoice Item")
+		returned_invoices = (
+			frappe.qb.from_(si)
+			.inner_join(si_item)
+			.on(si.name == si_item.parent)
+			.select(
+				si.name,
+				si_item.item_code,
+				si_item.stock_qty.as_("qty"),
+				si_item.base_net_amount.as_("base_amount"),
+				si.return_against,
+			)
+			.where(
+				(si.docstatus == 1)
+				& (si.is_return == 1)
+				& si.posting_date.between(self.filters.from_date, self.filters.to_date)
+			)
+			.run(as_dict=1)
 		)
 
 		self.returned_invoices = frappe._dict()
@@ -1241,7 +1246,4 @@ class GrossProfitGenerator:
 			).setdefault(d.parent_item, []).append(d)
 
 	def load_non_stock_items(self):
-		self.non_stock_items = frappe.db.sql_list(
-			"""select name from tabItem
-			where is_stock_item=0"""
-		)
+		self.non_stock_items = frappe.get_all("Item", filters={"is_stock_item": 0}, pluck="name")

erpnext/accounts/report/gross_profit/test_gross_profit.py

@@ -14,73 +14,17 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestGrossProfit(ERPNextTestSuite):
 	def setUp(self):
-		self.create_company()
-		self.create_item()
-		self.create_bundle()
-		self.create_customer()
-		self.create_sales_invoice()
-		self.clear_old_entries()
-
-	def create_company(self):
-		company_name = "_Test Gross Profit"
-		abbr = "_GP"
-		if frappe.db.exists("Company", company_name):
-			company = frappe.get_doc("Company", company_name)
-		else:
-			company = frappe.get_doc(
-				{
-					"doctype": "Company",
-					"company_name": company_name,
-					"country": "India",
-					"default_currency": "INR",
-					"create_chart_of_accounts_based_on": "Standard Template",
-					"chart_of_accounts": "Standard",
-				}
-			)
-			company = company.save()
-
-		self.company = company.name
-		self.cost_center = company.cost_center
-		self.warehouse = "Stores - " + abbr
-		self.finished_warehouse = "Finished Goods - " + abbr
-		self.income_account = "Sales - " + abbr
-		self.expense_account = "Cost of Goods Sold - " + abbr
-		self.debit_to = "Debtors - " + abbr
-		self.creditors = "Creditors - " + abbr
-
-	def create_item(self):
-		item = create_item(
-			item_code="_Test GP Item", is_stock_item=1, company=self.company, warehouse=self.warehouse
-		)
-		self.item = item if isinstance(item, str) else item.item_code
-
-	def create_bundle(self):
-		from erpnext.selling.doctype.product_bundle.test_product_bundle import make_product_bundle
-
-		item2 = create_item(
-			item_code="_Test GP Item 2", is_stock_item=1, company=self.company, warehouse=self.warehouse
-		)
-		self.item2 = item2 if isinstance(item2, str) else item2.item_code
-
-		# This will be parent item
-		bundle = create_item(
-			item_code="_Test GP bundle", is_stock_item=0, company=self.company, warehouse=self.warehouse
-		)
-		self.bundle = bundle if isinstance(bundle, str) else bundle.item_code
-
-		# Create Product Bundle
-		self.product_bundle = make_product_bundle(parent=self.bundle, items=[self.item, self.item2])
-
-	def create_customer(self):
-		name = "_Test GP Customer"
-		if frappe.db.exists("Customer", name):
-			self.customer = name
-		else:
-			customer = frappe.new_doc("Customer")
-			customer.customer_name = name
-			customer.type = "Individual"
-			customer.save()
-			self.customer = customer.name
+		self.company = "_Test Company"
+		self.cost_center = "Main - _TC"
+		self.warehouse = "Stores - _TC"
+		self.finished_warehouse = "Finished Goods - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.item = "_Test Item"
+		self.item2 = "_Test Item Home Desktop 100"
+		self.bundle = "_Test Product Bundle Item"
+		self.customer = "_Test Customer"
 
 	def create_sales_invoice(
 		self, qty=1, rate=100, posting_date=None, do_not_save=False, do_not_submit=False
@@ -214,7 +158,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _GP",
+			"warehouse": "Stores - _TC",
 			"qty": 1.0,
 			"avg._selling_rate": 100.0,
 			"valuation_rate": 150.0,
@@ -243,7 +187,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _GP",
+			"warehouse": "Stores - _TC",
 			"qty": 1.0,
 			"avg._selling_rate": 100.0,
 			"valuation_rate": 100.0,
@@ -275,7 +219,7 @@ class TestGrossProfit(ERPNextTestSuite):
 				"item_code": self.item2,
 				"s_warehouse": "",
 				"t_warehouse": self.finished_warehouse,
-				"qty": 1,
+				"qty": 2,
 				"basic_rate": 100,
 				"conversion_factor": item.conversion_factor or 1.0,
 				"transfer_qty": flt(item.qty) * (flt(item.conversion_factor) or 1.0),
@@ -375,7 +319,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _GP",
+			"warehouse": "Stores - _TC",
 			"qty": 4.0,
 			"avg._selling_rate": 100.0,
 			"valuation_rate": 125.0,
@@ -416,10 +360,10 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _GP",
+			"warehouse": "Stores - _TC",
 			"qty": 0.0,
-			"avg._selling_rate": 100,
-			"valuation_rate": 0.0,
+			"avg._selling_rate": 100.0,
+			"valuation_rate": 100.0,
 			"selling_amount": 0.0,
 			"buying_amount": 0.0,
 			"gross_profit": 0.0,
@@ -439,7 +383,7 @@ class TestGrossProfit(ERPNextTestSuite):
 		"""
 		# Make Cr Note
 		sinv = self.create_sales_invoice(
-			qty=-1, rate=100, posting_date=nowdate(), do_not_save=True, do_not_submit=True
+			qty=-1, rate=200, posting_date=nowdate(), do_not_save=True, do_not_submit=True
 		)
 		sinv.is_return = 1
 		sinv.items[0].allow_zero_valuation_rate = 1
@@ -462,14 +406,14 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _GP",
+			"warehouse": "Stores - _TC",
 			"qty": -1.0,
-			"avg._selling_rate": 100.0,
-			"valuation_rate": 0.0,
-			"selling_amount": -100.0,
-			"buying_amount": 0.0,
+			"avg._selling_rate": 200.0,
+			"valuation_rate": 100.0,
+			"selling_amount": -200.0,
+			"buying_amount": -100.0,
 			"gross_profit": -100.0,
-			"gross_profit_%": -100.0,
+			"gross_profit_%": -50.0,
 		}
 		gp_entry = [x for x in data if x.parent_invoice == sinv.name]
 		report_output = {k: v for k, v in gp_entry[0].items() if k in expected_entry}
@@ -555,7 +499,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _GP",
+			"warehouse": "Stores - _TC",
 			"qty": 4.0,
 			"avg._selling_rate": 800.0,
 			"valuation_rate": 700.0,
@@ -618,7 +562,7 @@ class TestGrossProfit(ERPNextTestSuite):
 	def test_gross_profit_groupby_invoices(self):
 		create_sales_invoice(
 			qty=1,
-			rate=100,
+			rate=200,
 			company=self.company,
 			customer=self.customer,
 			item_code=self.item,
@@ -640,10 +584,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]
 
-		self.assertEqual(total.selling_amount, 100.0)
-		self.assertEqual(total.buying_amount, 0.0)
+		self.assertEqual(total.selling_amount, 200.0)
+		self.assertEqual(total.buying_amount, 100.0)
 		self.assertEqual(total.gross_profit, 100.0)
-		self.assertEqual(total.get("gross_profit_%"), 100.0)
+		self.assertEqual(total.get("gross_profit_%"), 50.0)
 
 	def test_profit_for_later_period_return(self):
 		month_start_date, month_end_date = get_first_day(nowdate()), get_last_day(nowdate())
@@ -652,7 +596,7 @@ class TestGrossProfit(ERPNextTestSuite):
 		return_inv_date = add_days(month_end_date, 1)
 
 		# create sales invoice on month start date
-		sinv = self.create_sales_invoice(qty=1, rate=100, do_not_save=True, do_not_submit=True)
+		sinv = self.create_sales_invoice(qty=1, rate=200, do_not_save=True, do_not_submit=True)
 		sinv.set_posting_time = 1
 		sinv.posting_date = sales_inv_date
 		sinv.save().submit()
@@ -671,10 +615,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]
 
-		self.assertEqual(total.selling_amount, 100.0)
-		self.assertEqual(total.buying_amount, 0.0)
+		self.assertEqual(total.selling_amount, 200.0)
+		self.assertEqual(total.buying_amount, 100.0)
 		self.assertEqual(total.gross_profit, 100.0)
-		self.assertEqual(total.get("gross_profit_%"), 100.0)
+		self.assertEqual(total.get("gross_profit_%"), 50.0)
 
 		# extend filters upto returned period
 		filters.update({"to_date": return_inv_date})
@@ -692,10 +636,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]
 
-		self.assertEqual(total.selling_amount, -100.0)
-		self.assertEqual(total.buying_amount, 0.0)
+		self.assertEqual(total.selling_amount, -200.0)
+		self.assertEqual(total.buying_amount, -100.0)
 		self.assertEqual(total.gross_profit, -100.0)
-		self.assertEqual(total.get("gross_profit_%"), -100.0)
+		self.assertEqual(total.get("gross_profit_%"), -50.0)
 
 	def test_sales_person_wise_gross_profit(self):
 		sales_person = make_sales_person("_Test Sales Person")
@@ -726,10 +670,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]
 
-		self.assertEqual(total[5], 1000.0)
-		self.assertEqual(total[6], 0.0)
-		self.assertEqual(total[7], 1000.0)
-		self.assertEqual(total[8], 100.0)
+		self.assertEqual(total[5], 1000.0)  # selling amount
+		self.assertEqual(total[6], 1000.0)  # buying amount
+		self.assertEqual(total[7], 0.0)  # gross profit
+		self.assertEqual(total[8], 0.0)  # gross profit %
 
 	def test_drop_ship(self):
 		from erpnext.buying.doctype.purchase_order.mapper import make_purchase_invoice

erpnext/accounts/report/inactive_sales_items/inactive_sales_items.py

@@ -4,7 +4,7 @@
 
 import frappe
 from frappe import _
-from frappe.query_builder import CustomFunction
+from frappe.query_builder.functions import CurDate, DateDiff
 from frappe.utils import cint
 
 
@@ -102,11 +102,11 @@ def get_sales_details(filters):
 	child_doctype = "Sales Order Item" if filters["based_on"] == "Sales Order" else "Sales Invoice Item"
 	child = frappe.qb.DocType(child_doctype)
 
-	date_diff = CustomFunction("DATEDIFF", ["d1", "d2"])
-	current_date = CustomFunction("CURRENT_DATE", [])
-
 	date_col = parent.transaction_date if filters["based_on"] == "Sales Order" else parent.posting_date
-	days_since_last_order = date_diff(current_date(), date_col)
+
+	# DateDiff is cross-database (DATEDIFF on MariaDB, date subtraction on postgres); CurDate()
+	# renders the bare CURRENT_DATE keyword. Yields the integer number of days.
+	days_since_last_order = DateDiff(CurDate(), date_col)
 
 	sales_data = (
 		frappe.qb.from_(parent)

erpnext/accounts/report/inactive_sales_items/test_inactive_sales_items.py

@@ -0,0 +1,32 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.utils import add_days, today
+
+from erpnext.accounts.report.inactive_sales_items.inactive_sales_items import execute
+from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
+from erpnext.stock.doctype.item.test_item import make_item
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestInactiveSalesItems(ERPNextTestSuite):
+	def test_days_since_last_order_is_computed(self):
+		# Exercises the date-arithmetic path (DATEDIFF/CURRENT_DATE on mariadb, date subtraction on
+		# postgres) which must produce the same integer day count on both databases.
+		item = make_item("_Test Inactive Sales Item").name
+		old_date = add_days(today(), -120)
+		so = make_sales_order(item=item, qty=3, rate=150, transaction_date=old_date)
+		so.items[0].delivery_date = add_days(old_date, 7)
+		so.save()
+		so.submit()
+
+		columns, data = execute(frappe._dict({"based_on": "Sales Order", "days": 30}))
+		self.assertTrue(columns)
+		row = next((r for r in data if r.get("item") == item and r.get("days_since_last_order")), None)
+		self.assertIsNotNone(row, "Inactive item should appear in the report")
+		self.assertGreaterEqual(row["days_since_last_order"], 30)
+
+	def test_report_runs_for_sales_invoice(self):
+		columns, _data = execute(frappe._dict({"based_on": "Sales Invoice", "days": 30}))
+		self.assertTrue(columns)

erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.py

@@ -376,7 +376,7 @@ def get_items(filters, additional_table_columns):
 
 
 def get_aii_accounts():
-	return dict(frappe.db.sql("select name, stock_received_but_not_billed from tabCompany"))
+	return dict(frappe.get_all("Company", fields=["name", "stock_received_but_not_billed"], as_list=True))
 
 
 def get_purchase_receipts_against_purchase_order(item_list):
@@ -384,16 +384,11 @@ def get_purchase_receipts_against_purchase_order(item_list):
 	po_item_rows = list(set(d.po_detail for d in item_list))
 
 	if po_item_rows:
-		purchase_receipts = frappe.db.sql(
-			"""
-			select parent, purchase_order_item
-			from `tabPurchase Receipt Item`
-			where docstatus=1 and purchase_order_item in (%s)
-			group by purchase_order_item, parent
-		"""
-			% (", ".join(["%s"] * len(po_item_rows))),
-			tuple(po_item_rows),
-			as_dict=1,
+		purchase_receipts = frappe.get_all(
+			"Purchase Receipt Item",
+			filters={"docstatus": 1, "purchase_order_item": ["in", po_item_rows]},
+			fields=["parent", "purchase_order_item"],
+			group_by="purchase_order_item, parent",
 		)
 
 		for pr in purchase_receipts:

erpnext/accounts/report/item_wise_purchase_register/test_item_wise_purchase_register.py

@@ -9,9 +9,9 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestItemWisePurchaseRegister(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_supplier()
-		self.create_item()
+		self.company = "_Test Company"
+		self.supplier = "_Test Supplier"
+		self.item = "_Test Item"
 
 	def create_purchase_invoice(self, do_not_submit=False):
 		pi = make_purchase_invoice(

erpnext/accounts/report/item_wise_sales_register/test_item_wise_sales_register.py

@@ -9,9 +9,11 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestItemWiseSalesRegister(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
 
 	def create_sales_invoice(self, item=None, taxes=None, do_not_submit=False):
 		si = create_sales_invoice(

erpnext/accounts/report/payment_ledger/test_payment_ledger.py

@@ -9,42 +9,12 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestPaymentLedger(ERPNextTestSuite):
 	def setUp(self):
-		self.create_company()
-		self.cleanup()
-
-	def cleanup(self):
-		doctypes = []
-		doctypes.append(qb.DocType("GL Entry"))
-		doctypes.append(qb.DocType("Payment Ledger Entry"))
-		doctypes.append(qb.DocType("Sales Invoice"))
-		doctypes.append(qb.DocType("Payment Entry"))
-
-		for doctype in doctypes:
-			qb.from_(doctype).delete().where(doctype.company == self.company).run()
-
-	def create_company(self):
-		name = "Test Payment Ledger"
-		company = None
-		if frappe.db.exists("Company", name):
-			company = frappe.get_doc("Company", name)
-		else:
-			company = frappe.get_doc(
-				{
-					"doctype": "Company",
-					"company_name": name,
-					"country": "India",
-					"default_currency": "INR",
-					"create_chart_of_accounts_based_on": "Standard Template",
-					"chart_of_accounts": "Standard",
-				}
-			)
-			company = company.save()
-		self.company = company.name
-		self.cost_center = company.cost_center
-		self.warehouse = "All Warehouses" + " - " + company.abbr
-		self.income_account = company.default_income_account
-		self.expense_account = company.default_expense_account
-		self.debit_to = company.default_receivable_account
+		self.company = "_Test Company"
+		self.cost_center = "Main - _TC"
+		self.warehouse = "Stores - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.debit_to = "Debtors - _TC"
 
 	def test_unpaid_invoice_outstanding(self):
 		sinv = create_sales_invoice(

erpnext/accounts/report/pos_register/pos_register.py

@@ -4,6 +4,8 @@
 
 import frappe
 from frappe import _
+from frappe.query_builder import Case
+from frappe.query_builder.functions import IfNull
 
 from erpnext.accounts.report.sales_register.sales_register import get_mode_of_payments
 
@@ -46,40 +48,47 @@ def execute(filters=None):
 
 
 def get_pos_entries(filters, group_by_field):
-	conditions = get_conditions(filters)
-	order_by = "p.posting_date"
-	select_mop_field, from_sales_invoice_payment, group_by_mop_condition = "", "", ""
-	if group_by_field == "mode_of_payment":
-		select_mop_field = (
-			", sip.mode_of_payment, sip.base_amount - IF(sip.type='Cash', p.change_amount, 0) as paid_amount"
+	p = frappe.qb.DocType("POS Invoice")
+	query = (
+		frappe.qb.from_(p)
+		.select(
+			p.posting_date,
+			p.name.as_("pos_invoice"),
+			p.pos_profile,
+			p.company,
+			p.owner,
+			p.customer,
+			p.is_return,
+			p.base_grand_total.as_("grand_total"),
 		)
-		from_sales_invoice_payment = ", `tabSales Invoice Payment` sip"
-		group_by_mop_condition = "sip.parent = p.name AND ifnull(sip.base_amount - IF(sip.type='Cash', p.change_amount, 0), 0) != 0 AND"
-		order_by += ", sip.mode_of_payment"
-
-	elif group_by_field:
-		order_by += f", p.{group_by_field}"
-		select_mop_field = ", p.base_paid_amount - p.change_amount  as paid_amount "
-
-	# nosemgrep
-	return frappe.db.sql(
-		f"""
-		SELECT
-			p.posting_date, p.name as pos_invoice, p.pos_profile, p.company,
-			p.owner, p.customer, p.is_return, p.base_grand_total as grand_total {select_mop_field}
-		FROM
-			`tabPOS Invoice` p {from_sales_invoice_payment}
-		WHERE
-			p.docstatus = 1 and
-			{group_by_mop_condition}
-			{conditions}
-		ORDER BY
-			{order_by}
-		""",
-		filters,
-		as_dict=1,
+		.where(p.docstatus == 1)
 	)
 
+	for condition in get_conditions(filters, p):
+		query = query.where(condition)
+
+	if group_by_field == "mode_of_payment":
+		sip = frappe.qb.DocType("Sales Invoice Payment")
+		paid_amount = sip.base_amount - Case().when(sip.type == "Cash", p.change_amount).else_(0)
+		query = (
+			query.inner_join(sip)
+			.on(sip.parent == p.name)
+			.select(sip.mode_of_payment, paid_amount.as_("paid_amount"))
+			.where(IfNull(paid_amount, 0) != 0)
+			.orderby(p.posting_date)
+			.orderby(sip.mode_of_payment)
+		)
+	elif group_by_field:
+		query = (
+			query.select((p.base_paid_amount - p.change_amount).as_("paid_amount"))
+			.orderby(p.posting_date)
+			.orderby(p[group_by_field])
+		)
+	else:
+		query = query.orderby(p.posting_date)
+
+	return query.run(as_dict=1)
+
 
 def concat_mode_of_payments(pos_entries):
 	mode_of_payments = get_mode_of_payments(set(d.pos_invoice for d in pos_entries))
@@ -127,27 +136,34 @@ def validate_filters(filters):
 		frappe.throw(_("Can not filter based on Payment Method, if grouped by Payment Method"))
 
 
-def get_conditions(filters):
-	conditions = "company = %(company)s AND posting_date >= %(from_date)s AND posting_date <= %(to_date)s"
+def get_conditions(filters, p):
+	conditions = [
+		p.company == filters.get("company"),
+		p.posting_date >= filters.get("from_date"),
+		p.posting_date <= filters.get("to_date"),
+	]
 
 	if filters.get("pos_profile"):
-		conditions += " AND pos_profile = %(pos_profile)s"
+		conditions.append(p.pos_profile == filters.get("pos_profile"))
 
 	if filters.get("owner"):
-		conditions += " AND owner = %(owner)s"
+		conditions.append(p.owner == filters.get("owner"))
 
 	if filters.get("customer"):
-		conditions += " AND customer = %(customer)s"
+		conditions.append(p.customer == filters.get("customer"))
 
 	if filters.get("is_return"):
-		conditions += " AND is_return = %(is_return)s"
+		conditions.append(p.is_return == filters.get("is_return"))
 
 	if filters.get("mode_of_payment"):
-		conditions += """
-			AND EXISTS(
-					SELECT name FROM `tabSales Invoice Payment` sip
-					WHERE parent=p.name AND ifnull(sip.mode_of_payment, '') = %(mode_of_payment)s
-				)"""
+		sip = frappe.qb.DocType("Sales Invoice Payment")
+		conditions.append(
+			p.name.isin(
+				frappe.qb.from_(sip)
+				.select(sip.parent)
+				.where(IfNull(sip.mode_of_payment, "") == filters.get("mode_of_payment"))
+			)
+		)
 
 	return conditions
 

erpnext/accounts/report/pos_register/test_pos_register.py

@@ -0,0 +1,20 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.utils import add_days, today
+
+from erpnext.accounts.report.pos_register.pos_register import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestPOSRegister(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report's POS Invoice query must
+		# compile and run on both MariaDB and postgres (it returns columns + a row list either way).
+		company = frappe.db.get_value("Company", {}, "name")
+		columns, data = execute(
+			frappe._dict({"company": company, "from_date": add_days(today(), -365), "to_date": today()})
+		)
+		self.assertTrue(columns)
+		self.assertIsInstance(data, list)

erpnext/accounts/report/profit_and_loss_statement/test_profit_and_loss_statement.py

@@ -14,9 +14,11 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestProfitAndLossStatement(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
 
 	def create_sales_invoice(self, qty=1, rate=150, no_payment_schedule=False, do_not_submit=False):
 		frappe.set_user("Administrator")

erpnext/accounts/report/purchase_register/purchase_register.py

@@ -4,7 +4,9 @@
 
 import frappe
 from frappe import _, msgprint
+from frappe.query_builder import Case
 from frappe.query_builder.custom import ConstantColumn
+from frappe.query_builder.functions import Sum
 from frappe.utils import flt, getdate
 from pypika.terms import Bracket, LiteralValue, Order
 
@@ -307,14 +309,17 @@ def get_account_columns(invoice_list, include_payments):
 	unrealized_profit_loss_account_columns = []
 
 	if invoice_list:
-		expense_accounts = frappe.db.sql_list(
-			"""select distinct expense_account
-			from `tabPurchase Invoice Item` where docstatus = 1
-			and (expense_account is not null and expense_account != '')
-			and parenttype='Purchase Invoice'
-			and parent in (%s) order by expense_account"""
-			% ", ".join(["%s"] * len(invoice_list)),
-			tuple([inv.name for inv in 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",
 		)
 
 		purchase_taxes_query = get_taxes_query(invoice_list, "Purchase Taxes and Charges", "Purchase Invoice")
@@ -326,13 +331,16 @@ 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.db.sql_list(
-			"""SELECT distinct unrealized_profit_loss_account
-			from `tabPurchase Invoice` where docstatus = 1 and name in (%s)
-			and ifnull(unrealized_profit_loss_account, '') != ''
-			order by unrealized_profit_loss_account"""
-			% ", ".join(["%s"] * len(invoice_list)),
-			tuple(inv.name for inv in invoice_list),
+		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",
 		)
 
 	for account in expense_accounts:
@@ -454,16 +462,11 @@ def get_payments(filters):
 
 
 def get_invoice_expense_map(invoice_list):
-	expense_details = frappe.db.sql(
-		"""
-		select parent, expense_account, sum(base_net_amount) as amount
-		from `tabPurchase Invoice Item`
-		where parent in (%s) and parenttype='Purchase Invoice'
-		group by parent, expense_account
-	"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	expense_details = frappe.get_all(
+		"Purchase Invoice Item",
+		filters={"parent": ["in", [inv.name for inv in invoice_list]], "parenttype": "Purchase Invoice"},
+		fields=["parent", "expense_account", {"SUM": "base_net_amount", "as": "amount"}],
+		group_by="parent, expense_account",
 	)
 
 	invoice_expense_map = {}
@@ -475,13 +478,16 @@ def get_invoice_expense_map(invoice_list):
 
 
 def get_internal_invoice_map(invoice_list):
-	unrealized_amount_details = frappe.db.sql(
-		"""SELECT name, unrealized_profit_loss_account,
-		base_net_total as amount from `tabPurchase Invoice` where name in (%s)
-		and is_internal_supplier = 1 and company = represents_company"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	pi = frappe.qb.DocType("Purchase Invoice")
+	unrealized_amount_details = (
+		frappe.qb.from_(pi)
+		.select(pi.name, pi.unrealized_profit_loss_account, pi.base_net_total.as_("amount"))
+		.where(
+			pi.name.isin([inv.name for inv in invoice_list])
+			& (pi.is_internal_supplier == 1)
+			& (pi.company == pi.represents_company)
+		)
+		.run(as_dict=1)
 	)
 
 	internal_invoice_map = {}
@@ -493,18 +499,23 @@ def get_internal_invoice_map(invoice_list):
 
 
 def get_invoice_tax_map(invoice_list, invoice_expense_map, expense_accounts, include_payments=False):
-	tax_details = frappe.db.sql(
-		"""
-		select parent, account_head, case add_deduct_tax when "Add" then sum(base_tax_amount_after_discount_amount)
-		else sum(base_tax_amount_after_discount_amount) * -1 end as tax_amount
-		from `tabPurchase Taxes and Charges`
-		where parent in (%s) and category in ('Total', 'Valuation and Total')
-			and base_tax_amount_after_discount_amount != 0 and parenttype='Purchase Invoice'
-		group by parent, account_head, add_deduct_tax
-	"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	ptc = frappe.qb.DocType("Purchase Taxes and Charges")
+	tax_amount = (
+		Case()
+		.when(ptc.add_deduct_tax == "Add", Sum(ptc.base_tax_amount_after_discount_amount))
+		.else_(Sum(ptc.base_tax_amount_after_discount_amount) * -1)
+	)
+	tax_details = (
+		frappe.qb.from_(ptc)
+		.select(ptc.parent, ptc.account_head, tax_amount.as_("tax_amount"))
+		.where(
+			ptc.parent.isin([inv.name for inv in invoice_list])
+			& ptc.category.isin(["Total", "Valuation and Total"])
+			& (ptc.base_tax_amount_after_discount_amount != 0)
+			& (ptc.parenttype == "Purchase Invoice")
+		)
+		.groupby(ptc.parent, ptc.account_head, ptc.add_deduct_tax)
+		.run(as_dict=1)
 	)
 
 	if include_payments:
@@ -525,15 +536,10 @@ def get_invoice_tax_map(invoice_list, invoice_expense_map, expense_accounts, inc
 
 
 def get_invoice_po_pr_map(invoice_list):
-	pi_items = frappe.db.sql(
-		"""
-		select parent, purchase_order, purchase_receipt, po_detail, project
-		from `tabPurchase Invoice Item`
-		where parent in (%s) and parenttype='Purchase Invoice'
-	"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	pi_items = frappe.get_all(
+		"Purchase Invoice Item",
+		filters={"parent": ["in", [inv.name for inv in invoice_list]], "parenttype": "Purchase Invoice"},
+		fields=["parent", "purchase_order", "purchase_receipt", "po_detail", "project"],
 	)
 
 	invoice_po_pr_map = {}
@@ -547,10 +553,11 @@ def get_invoice_po_pr_map(invoice_list):
 		if d.purchase_receipt:
 			pr_list = [d.purchase_receipt]
 		elif d.po_detail:
-			pr_list = frappe.db.sql_list(
-				"""select distinct parent from `tabPurchase Receipt Item`
-				where docstatus=1 and purchase_order_item=%s""",
-				d.po_detail,
+			pr_list = frappe.get_all(
+				"Purchase Receipt Item",
+				filters={"docstatus": 1, "purchase_order_item": d.po_detail},
+				pluck="parent",
+				distinct=True,
 			)
 
 		if pr_list:
@@ -565,12 +572,8 @@ def get_invoice_po_pr_map(invoice_list):
 def get_account_details(invoice_list):
 	account_map = {}
 	accounts = list(set([inv.credit_to for inv in invoice_list]))
-	for acc in frappe.db.sql(
-		"""select name, parent_account from tabAccount
-		where name in (%s)"""
-		% ", ".join(["%s"] * len(accounts)),
-		tuple(accounts),
-		as_dict=1,
+	for acc in frappe.get_all(
+		"Account", filters={"name": ["in", accounts]}, fields=["name", "parent_account"]
 	):
 		account_map[acc.name] = acc.parent_account
 

erpnext/accounts/report/sales_register/sales_register.py

@@ -346,12 +346,15 @@ def get_account_columns(invoice_list, include_payments):
 	unrealized_profit_loss_account_columns = []
 
 	if invoice_list:
-		income_accounts = frappe.db.sql_list(
-			"""select distinct income_account
-			from `tabSales Invoice Item` where docstatus = 1 and parent in (%s)
-			order by income_account"""
-			% ", ".join(["%s"] * len(invoice_list)),
-			tuple(inv.name for inv in 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.
+		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,
+			)
 		)
 
 		sales_taxes_query = get_taxes_query(invoice_list, "Sales Taxes and Charges", "Sales Invoice")
@@ -363,14 +366,18 @@ 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.db.sql_list(
-			"""SELECT distinct unrealized_profit_loss_account
-			from `tabSales Invoice` where docstatus = 1 and name in (%s)
-			and is_internal_customer = 1
-			and ifnull(unrealized_profit_loss_account, '') != ''
-			order by unrealized_profit_loss_account"""
-			% ", ".join(["%s"] * len(invoice_list)),
-			tuple(inv.name for inv in invoice_list),
+		unrealized_profit_loss_accounts = sorted(
+			frappe.get_all(
+				"Sales Invoice",
+				filters={
+					"docstatus": 1,
+					"name": ["in", [inv.name for inv in invoice_list]],
+					"is_internal_customer": 1,
+					"unrealized_profit_loss_account": ["is", "set"],
+				},
+				pluck="unrealized_profit_loss_account",
+				distinct=True,
+			)
 		)
 
 	for account in income_accounts:
@@ -494,12 +501,11 @@ def get_payments(filters):
 
 
 def get_invoice_income_map(invoice_list):
-	income_details = frappe.db.sql(
-		"""select parent, income_account, sum(base_net_amount) as amount
-		from `tabSales Invoice Item` where parent in (%s) group by parent, income_account"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	income_details = frappe.get_all(
+		"Sales Invoice Item",
+		filters={"parent": ["in", [inv.name for inv in invoice_list]]},
+		fields=["parent", "income_account", {"SUM": "base_net_amount", "as": "amount"}],
+		group_by="parent, income_account",
 	)
 
 	invoice_income_map = {}
@@ -511,13 +517,16 @@ def get_invoice_income_map(invoice_list):
 
 
 def get_internal_invoice_map(invoice_list):
-	unrealized_amount_details = frappe.db.sql(
-		"""SELECT name, unrealized_profit_loss_account,
-		base_net_total as amount from `tabSales Invoice` where name in (%s)
-		and is_internal_customer = 1 and company = represents_company"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	si = frappe.qb.DocType("Sales Invoice")
+	unrealized_amount_details = (
+		frappe.qb.from_(si)
+		.select(si.name, si.unrealized_profit_loss_account, si.base_net_total.as_("amount"))
+		.where(
+			si.name.isin([inv.name for inv in invoice_list])
+			& (si.is_internal_customer == 1)
+			& (si.company == si.represents_company)
+		)
+		.run(as_dict=1)
 	)
 
 	internal_invoice_map = {}
@@ -529,14 +538,15 @@ def get_internal_invoice_map(invoice_list):
 
 
 def get_invoice_tax_map(invoice_list, invoice_income_map, income_accounts, include_payments=False):
-	tax_details = frappe.db.sql(
-		"""select parent, account_head,
-		sum(base_tax_amount_after_discount_amount) as tax_amount
-		from `tabSales Taxes and Charges` where parent in (%s) and parenttype = 'Sales Invoice'
-		group by parent, account_head"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	tax_details = frappe.get_all(
+		"Sales Taxes and Charges",
+		filters={"parent": ["in", [inv.name for inv in invoice_list]], "parenttype": "Sales Invoice"},
+		fields=[
+			"parent",
+			"account_head",
+			{"SUM": "base_tax_amount_after_discount_amount", "as": "tax_amount"},
+		],
+		group_by="parent, account_head",
 	)
 
 	if include_payments:
@@ -557,13 +567,11 @@ def get_invoice_tax_map(invoice_list, invoice_income_map, income_accounts, inclu
 
 
 def get_invoice_so_dn_map(invoice_list):
-	si_items = frappe.db.sql(
-		"""select parent, sales_order, delivery_note, so_detail
-		from `tabSales Invoice Item` where parent in (%s)
-		and (sales_order != '' or delivery_note != '')"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	si_items = frappe.get_all(
+		"Sales Invoice Item",
+		filters={"parent": ["in", [inv.name for inv in invoice_list]]},
+		or_filters=[["sales_order", "!=", ""], ["delivery_note", "!=", ""]],
+		fields=["parent", "sales_order", "delivery_note", "so_detail"],
 	)
 
 	invoice_so_dn_map = {}
@@ -577,10 +585,11 @@ def get_invoice_so_dn_map(invoice_list):
 		if d.delivery_note:
 			delivery_note_list = [d.delivery_note]
 		elif d.sales_order:
-			delivery_note_list = frappe.db.sql_list(
-				"""select distinct parent from `tabDelivery Note Item`
-				where docstatus=1 and so_detail=%s""",
-				d.so_detail,
+			delivery_note_list = frappe.get_all(
+				"Delivery Note Item",
+				filters={"docstatus": 1, "so_detail": d.so_detail},
+				pluck="parent",
+				distinct=True,
 			)
 
 		if delivery_note_list:
@@ -592,13 +601,11 @@ def get_invoice_so_dn_map(invoice_list):
 
 
 def get_invoice_cc_wh_map(invoice_list):
-	si_items = frappe.db.sql(
-		"""select parent, cost_center, warehouse
-		from `tabSales Invoice Item` where parent in (%s)
-		and (cost_center != '' or warehouse != '')"""
-		% ", ".join(["%s"] * len(invoice_list)),
-		tuple(inv.name for inv in invoice_list),
-		as_dict=1,
+	si_items = frappe.get_all(
+		"Sales Invoice Item",
+		filters={"parent": ["in", [inv.name for inv in invoice_list]]},
+		or_filters=[["cost_center", "!=", ""], ["warehouse", "!=", ""]],
+		fields=["parent", "cost_center", "warehouse"],
 	)
 
 	invoice_cc_wh_map = {}
@@ -619,12 +626,11 @@ def get_invoice_cc_wh_map(invoice_list):
 def get_mode_of_payments(invoice_list):
 	mode_of_payments = {}
 	if invoice_list:
-		inv_mop = frappe.db.sql(
-			"""select parent, mode_of_payment
-			from `tabSales Invoice Payment` where parent in (%s) group by parent, mode_of_payment"""
-			% ", ".join(["%s"] * len(invoice_list)),
-			tuple(invoice_list),
-			as_dict=1,
+		inv_mop = frappe.get_all(
+			"Sales Invoice Payment",
+			filters={"parent": ["in", list(invoice_list)]},
+			fields=["parent", "mode_of_payment"],
+			group_by="parent, mode_of_payment",
 		)
 
 		for d in inv_mop:

erpnext/accounts/report/sales_register/test_sales_register.py

@@ -10,9 +10,13 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestItemWiseSalesRegister(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.income_account = "Sales - _TC"
+		self.cash = "Cash - _TC"
 		self.create_child_cost_center()
 
 	def create_child_cost_center(self):

erpnext/accounts/report/share_ledger/share_ledger.py

@@ -62,15 +62,10 @@ def get_columns(filters):
 
 
 def get_all_transfers(date, shareholder):
-	condition = " "
-	# if company:
-	# 	condition = 'AND company = %(company)s '
-	return frappe.db.sql(
-		f"""SELECT * FROM `tabShare Transfer`
-		WHERE ((DATE(date) <= %(date)s AND from_shareholder = %(shareholder)s {condition})
-		OR (DATE(date) <= %(date)s AND to_shareholder = %(shareholder)s {condition}))
-		AND docstatus = 1
-		ORDER BY date""",
-		{"date": date, "shareholder": shareholder},
-		as_dict=1,
+	return frappe.get_all(
+		"Share Transfer",
+		filters={"date": ["<=", date], "docstatus": 1},
+		or_filters=[["from_shareholder", "=", shareholder], ["to_shareholder", "=", shareholder]],
+		fields=["*"],
+		order_by="date",
 	)

erpnext/accounts/report/supplier_ledger_summary/test_supplier_ledger_summary.py

@@ -9,10 +9,9 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestSupplierLedgerSummary(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_supplier()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.supplier = "_Test Supplier"
+		self.item = "_Test Item"
 
 	def create_purchase_invoice(self, do_not_submit=False):
 		frappe.set_user("Administrator")

erpnext/accounts/report/tax_withholding_details/test_tax_withholding_details.py

@@ -20,8 +20,7 @@ from erpnext.tests.utils import ERPNextTestSuite
 
 class TestTaxWithholdingDetails(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.clear_old_entries()
+		self.company = "_Test Company"
 		create_records()
 
 	def test_tax_withholding_for_customers(self):

erpnext/accounts/report/trial_balance/trial_balance.py

@@ -4,7 +4,7 @@
 
 import frappe
 from frappe import _
-from frappe.query_builder.functions import Sum
+from frappe.query_builder.functions import Max, Sum
 from frappe.utils import add_days, cstr, flt, formatdate, getdate
 
 import erpnext
@@ -82,12 +82,21 @@ def validate_filters(filters):
 
 
 def get_data(filters):
-	accounts = frappe.db.sql(
-		"""select name, account_number, parent_account, account_name, root_type, report_type, is_group, lft, rgt
-
-		from `tabAccount` where company=%s order by lft""",
-		filters.company,
-		as_dict=True,
+	accounts = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"account_name",
+			"root_type",
+			"report_type",
+			"is_group",
+			"lft",
+			"rgt",
+		],
+		order_by="lft",
 	)
 	company_currency = filters.presentation_currency or erpnext.get_company_currency(filters.company)
 
@@ -240,7 +249,8 @@ def get_opening_balance(
 		frappe.qb.from_(closing_balance)
 		.select(
 			closing_balance.account,
-			closing_balance.account_currency,
+			# account_currency is constant per grouped account -> Max() keeps the GROUP BY postgres-valid
+			Max(closing_balance.account_currency).as_("account_currency"),
 			Sum(closing_balance.debit).as_("debit"),
 			Sum(closing_balance.credit).as_("credit"),
 			Sum(closing_balance.debit_in_account_currency).as_("debit_in_account_currency"),

erpnext/accounts/report/voucher_wise_balance/voucher_wise_balance.py

@@ -3,7 +3,7 @@
 
 import frappe
 from frappe import _
-from frappe.query_builder.functions import Sum
+from frappe.query_builder.functions import Max, Sum
 
 
 def execute(filters=None):
@@ -43,7 +43,13 @@ def get_data(filters):
 	gle = frappe.qb.DocType("GL Entry")
 	query = (
 		frappe.qb.from_(gle)
-		.select(gle.voucher_type, gle.voucher_no, Sum(gle.debit).as_("debit"), Sum(gle.credit).as_("credit"))
+		# voucher_type is constant per grouped voucher_no -> Max() keeps the GROUP BY valid on postgres
+		.select(
+			Max(gle.voucher_type).as_("voucher_type"),
+			gle.voucher_no,
+			Sum(gle.debit).as_("debit"),
+			Sum(gle.credit).as_("credit"),
+		)
 		.where(gle.is_cancelled == 0)
 		.groupby(gle.voucher_no)
 	)

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, Sum
+from frappe.query_builder.functions import Abs, Max, Sum
 from frappe.utils import flt
 
 import erpnext
@@ -150,7 +150,7 @@ def calculate_total_advance_from_ledger(doc) -> list:
 	adv = frappe.qb.DocType("Advance Payment Ledger Entry")
 	return (
 		frappe.qb.from_(adv)
-		.select(Abs(Sum(adv.amount)).as_("amount"), adv.currency.as_("account_currency"))
+		.select(Abs(Sum(adv.amount)).as_("amount"), Max(adv.currency).as_("account_currency"))
 		.where(adv.company == doc.company)
 		.where(adv.delinked == 0)
 		.where(adv.against_voucher_type == doc.doctype)

erpnext/accounts/services/exchange_gain_loss.py

@@ -141,7 +141,7 @@ def make_exchange_gain_loss_journal(
 					.where(
 						(je.docstatus == 1)
 						& (je.name.isin(parents))
-						& (je.voucher_type == "Exchange Gain or Loss")
+						& (je.voucher_type == "Exchange Gain Or Loss")
 					)
 					.run()
 				)

erpnext/accounts/test/test_utils.py

@@ -80,6 +80,8 @@ class TestUtils(ERPNextTestSuite):
 		purchase_invoice.submit()
 
 		payment_entry = get_payment_entry(purchase_invoice.doctype, purchase_invoice.name)
+		payment_entry.target_exchange_rate = 82.32
+		payment_entry.set_amounts()
 		payment_entry.paid_amount = 15725
 		payment_entry.deductions = []
 		payment_entry.save()