fix: use transaction_date for Purchase Order in target variance helper

The shared get_data helper defaulted to posting_date for any doctype other than Sales Order. Purchase Order also uses transaction_date, so add it to the in-check to prevent the Unknown column SQL error. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
fix: remove territory from all Purchase Partner reports
2026-06-20 13:14:03 +00:00 · 2026-06-17 14:40:38 +05:30 · 2026-06-17 14:38:33 +05:30 · 2026-06-17 13:39:05 +05:30 · 2026-06-17 13:22:34 +05:30 · 2026-06-17 13:17:33 +05:30
459 changed files with 37814 additions and 112410 deletions
--- a/.github/helper/install.sh
+++ b/.github/helper/install.sh
@@ -4,46 +4,24 @@ 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
@@ -59,11 +37,6 @@ 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'"
@@ -78,11 +51,9 @@ fi


 install_whktml() {
-    # Re-use the .deb if the wkhtmltopdf cache step already restored it.
-    if [ ! -f /tmp/wkhtmltox.deb ]; then
-        wget -O /tmp/wkhtmltox.deb https://github.com/wkhtmltopdf/packaging/releases/download/0.12.6.1-2/wkhtmltox_0.12.6.1-2.jammy_amd64.deb
-    fi
+    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
    sudo apt install /tmp/wkhtmltox.deb
+
 }
 install_whktml &
 wkpid=$!
--- a/.github/workflows/server-tests-mariadb.yml
+++ b/.github/workflows/server-tests-mariadb.yml
@@ -59,10 +59,6 @@ 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
@@ -126,12 +122,6 @@ 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:
@@ -141,14 +131,7 @@ jobs:
          FRAPPE_BRANCH: ${{ github.event.client_payload.sha || github.event.inputs.branch }}

      - name: Run Tests
-        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
+        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'
        env:
          TYPE: server

@@ -158,7 +141,6 @@ 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 }}
@@ -167,7 +149,6 @@ jobs:
  coverage:
    name: Coverage Wrap Up
    needs: test
-    if: ${{ github.event_name != 'pull_request' }}
    runs-on: ubuntu-latest
    steps:
      - name: Clone
--- a/.greptile/config.json
+++ b/.greptile/config.json
@@ -1,10 +0,0 @@
-{
-    "disabledLabels": [
-        "conflicts"
-    ],
-    "context": {
-        "repos": [
-            "frappe/frappe"
-        ]
-    }
-}
--- a/banking/package.json
+++ b/banking/package.json
@@ -48,7 +48,7 @@
    "tailwindcss": "^4.3.0",
    "tw-animate-css": "^1.4.0",
    "usehooks-ts": "^3.1.1",
-    "vite": "^8.0.16"
+    "vite": "^8.0.11"
  },
  "devDependencies": {
    "@eslint/js": "^9.39.1",
--- a/banking/src/components/features/BankReconciliation/BankBalance.tsx
+++ b/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 && <div className="py-2"><ErrorBanner error={error} /></div>}
+            {error && <ErrorBanner error={error} />}
            <div className="py-4">
                <CurrencyFormField
                    name="balance"
--- a/banking/src/lib/frappe.ts
+++ b/banking/src/lib/frappe.ts
@@ -33,16 +33,6 @@ 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(':')
--- a/banking/yarn.lock
+++ b/banking/yarn.lock
@@ -358,10 +358,10 @@
  dependencies:
    "@tybys/wasm-util" "^0.10.1"

-"@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==
+"@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==

 "@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@1.0.3":
-  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-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"
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+"@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"
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-  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.3.tgz#53f57de1f599ecf1db13823cfc88c18fb80954ad"
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+"@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"
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+"@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"
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+  version "1.0.0-rc.18"
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+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-gnu/-/binding-linux-x64-gnu-1.0.0-rc.18.tgz#06310d40fe139ccc3c433b361120d337c66ebec2"
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+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-musl/-/binding-linux-x64-musl-1.0.0-rc.18.tgz#6a711258841f42609b238050cfcd5db13ac136d0"
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-  integrity sha512-JTtb8BWFynicNSoPrehsCzBtOKjZ6jhMiPFEmOiuXg1Fl8dn2KHQob+GuPSGR0dryQa1PQJbzjF3dqO/whhjLg==
+"@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==
  dependencies:
    "@emnapi/core" "1.10.0"
    "@emnapi/runtime" "1.10.0"
    "@napi-rs/wasm-runtime" "^1.1.4"

-"@rolldown/binding-win32-arm64-msvc@1.0.3":
-  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-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-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/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/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@^3.3.12:
-  version "3.3.12"
-  resolved "https://registry.yarnpkg.com/nanoid/-/nanoid-3.3.12.tgz#ab3d912e217a6d0a514f00a72a16543a28982c05"
-  integrity sha512-ZB9RH/39qpq5Vu6Y+NmUaFhQR6pp+M2Xt76XBnEwDaGcVAqhlvxrl3B2bKS5D3NH3QR76v3aSrKaF/Kiy7lEtQ==
+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==

 natural-compare@^1.4.0:
  version "1.4.0"
@@ -3119,17 +3119,22 @@ 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@^8.5.15:
-  version "8.5.15"
-  resolved "https://registry.yarnpkg.com/postcss/-/postcss-8.5.15.tgz#d1eaf677a324e9ec02196da2d3fecf4a0b9a735c"
-  integrity sha512-FfR8sjd4em2T6fb3I2MwAJU7HWVMr9zba+enmQeeWFfCbm+UOC/0X4DS8XtpUTMwWMGbjKYP7xjfNekzyGmB3A==
+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==
  dependencies:
-    nanoid "^3.3.12"
+    nanoid "^3.3.11"
    picocolors "^1.1.1"
    source-map-js "^1.2.1"

@@ -3389,29 +3394,29 @@ 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@1.0.3:
-  version "1.0.3"
-  resolved "https://registry.yarnpkg.com/rolldown/-/rolldown-1.0.3.tgz#db88a3008fb0e28230a00423727ce75ba32121ac"
-  integrity sha512-i00lAJ2ks1BYr7rjNjKC7BcqAS7nVfiT3QX1SI5aY+AFHblCmaUf9OE9dbdzDvW6dJxbi2ZCZiy9v3CcwOiX3g==
+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==
  dependencies:
-    "@oxc-project/types" "=0.133.0"
-    "@rolldown/pluginutils" "^1.0.0"
+    "@oxc-project/types" "=0.128.0"
+    "@rolldown/pluginutils" "1.0.0-rc.18"
  optionalDependencies:
-    "@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"
+    "@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"

 scheduler@^0.27.0:
  version "0.27.0"
@@ -3535,10 +3540,18 @@ 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, 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==
+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==
  dependencies:
    fdir "^6.5.0"
    picomatch "^4.0.4"
@@ -3712,16 +3725,16 @@ vfile@^6.0.0:
    "@types/unist" "^3.0.0"
    vfile-message "^4.0.0"

-vite@^8.0.16:
-  version "8.0.16"
-  resolved "https://registry.yarnpkg.com/vite/-/vite-8.0.16.tgz#ae073866c06563d6634a90169a496e11bd84f1a6"
-  integrity sha512-h9bXPmJichP5fLmVQo3PyaGSDE2n3aPuomeAlVRm0JLmt4rY6zmPKd59HYI4LNW8oTK7tlTsuC7l/m7awx9Jcw==
+vite@^8.0.11:
+  version "8.0.11"
+  resolved "https://registry.yarnpkg.com/vite/-/vite-8.0.11.tgz#d128fe82a0dd24da5127d20560735f1cd7ade0a6"
+  integrity sha512-Jz1mxtUBR5xTT65VOdJZUUeoyLtqljmFkiUXhPTLZka3RDc9vpi/xXkyrnsdRcm2lIi3l3GPMnAidTsEGIj3Ow==
  dependencies:
    lightningcss "^1.32.0"
    picomatch "^4.0.4"
-    postcss "^8.5.15"
-    rolldown "1.0.3"
-    tinyglobby "^0.2.17"
+    postcss "^8.5.14"
+    rolldown "1.0.0-rc.18"
+    tinyglobby "^0.2.16"
  optionalDependencies:
    fsevents "~2.3.3"

--- a/erpnext/accounts/deferred_revenue.py
+++ b/erpnext/accounts/deferred_revenue.py
@@ -1,7 +1,6 @@
 import frappe
 from frappe import _
 from frappe.email import sendmail_to_system_managers
-from frappe.query_builder.functions import IfNull, Sum
 from frappe.utils import (
 	add_days,
 	add_months,
@@ -54,24 +53,20 @@ def validate_service_stop_date(doc):


 def build_conditions(process_type, account, company):
-	if process_type == "Income":
-		item = frappe.qb.DocType("Sales Invoice Item")
-		parent = frappe.qb.DocType("Sales Invoice")
-		deferred_account = item.deferred_revenue_account
-	else:
-		item = frappe.qb.DocType("Purchase Invoice Item")
-		parent = frappe.qb.DocType("Purchase Invoice")
-		deferred_account = item.deferred_expense_account
+	conditions = ""
+	deferred_account = (
+		"item.deferred_revenue_account" if process_type == "Income" else "item.deferred_expense_account"
+	)

 	if account:
-		return deferred_account == account
+		conditions += f"AND {deferred_account}={frappe.db.escape(account)}"
 	elif company:
-		return parent.company == company
+		conditions += f"AND p.company = {frappe.db.escape(company)}"

-	return None
+	return conditions


-def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_date=None, conditions=None):
+def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_date=None, conditions=""):
 	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM

 	if not start_date:
@@ -80,25 +75,17 @@ def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_d
 		end_date = add_days(today(), -1)

 	# check for the purchase invoice for which GL entries has to be done
-	item = frappe.qb.DocType("Purchase Invoice Item")
-	parent = frappe.qb.DocType("Purchase Invoice")
-	query = (
-		frappe.qb.from_(item)
-		.inner_join(parent)
-		.on(item.parent == parent.name)
-		.select(item.parent)
-		.distinct()
-		.where(
-			(item.service_start_date <= end_date)
-			& (item.service_end_date >= start_date)
-			& (item.enable_deferred_expense == 1)
-			& (item.docstatus == 1)
-			& (IfNull(item.amount, 0) > 0)
-		)
-	)
-	if conditions is not None:
-		query = query.where(conditions)
-	invoices = query.run(pluck=True)
+	invoices = frappe.db.sql_list(
+		f"""
+		select distinct item.parent
+		from `tabPurchase Invoice Item` item, `tabPurchase Invoice` p
+		where item.service_start_date<=%s and item.service_end_date>=%s
+		and item.enable_deferred_expense = 1 and item.parent=p.name
+		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
+		{conditions}
+	""",
+		(end_date, start_date),
+	)  # nosec

 	# For each invoice, book deferred expense
 	for invoice in invoices:
@@ -109,7 +96,7 @@ def convert_deferred_expense_to_expense(deferred_process, start_date=None, end_d
 		send_mail(deferred_process)


-def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_date=None, conditions=None):
+def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_date=None, conditions=""):
 	# book the expense/income on the last day, but it will be trigger on the 1st of month at 12:00 AM

 	if not start_date:
@@ -118,25 +105,17 @@ def convert_deferred_revenue_to_income(deferred_process, start_date=None, end_da
 		end_date = add_days(today(), -1)

 	# check for the sales invoice for which GL entries has to be done
-	item = frappe.qb.DocType("Sales Invoice Item")
-	parent = frappe.qb.DocType("Sales Invoice")
-	query = (
-		frappe.qb.from_(item)
-		.inner_join(parent)
-		.on(item.parent == parent.name)
-		.select(item.parent)
-		.distinct()
-		.where(
-			(item.service_start_date <= end_date)
-			& (item.service_end_date >= start_date)
-			& (item.enable_deferred_revenue == 1)
-			& (item.docstatus == 1)
-			& (IfNull(item.amount, 0) > 0)
-		)
-	)
-	if conditions is not None:
-		query = query.where(conditions)
-	invoices = query.run(pluck=True)
+	invoices = frappe.db.sql_list(
+		f"""
+		select distinct item.parent
+		from `tabSales Invoice Item` item, `tabSales Invoice` p
+		where item.service_start_date<=%s and item.service_end_date>=%s
+		and item.enable_deferred_revenue = 1 and item.parent=p.name
+		and item.docstatus = 1 and ifnull(item.amount, 0) > 0
+		{conditions}
+	""",
+		(end_date, start_date),
+	)  # nosec

 	for invoice in invoices:
 		doc = frappe.get_doc("Sales Invoice", invoice)
@@ -157,39 +136,26 @@ def get_booking_dates(doc, item, posting_date=None, prev_posting_date=None):
 	)

 	if not prev_posting_date:
-		prev_gl_entry = frappe.get_all(
-			"GL Entry",
-			filters={
-				"company": doc.company,
-				"account": item.get(deferred_account),
-				"voucher_type": doc.doctype,
-				"voucher_no": doc.name,
-				"voucher_detail_no": item.name,
-				"is_cancelled": 0,
-			},
-			fields=["name", "posting_date"],
-			order_by="posting_date desc",
-			limit=1,
+		prev_gl_entry = frappe.db.sql(
+			"""
+			select name, posting_date from `tabGL Entry` where company=%s and account=%s and
+			voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
+			and is_cancelled = 0
+			order by posting_date desc limit 1
+		""",
+			(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
+			as_dict=True,
 		)

-		je = frappe.qb.DocType("Journal Entry")
-		jea = frappe.qb.DocType("Journal Entry Account")
-		prev_gl_via_je = (
-			frappe.qb.from_(je)
-			.inner_join(jea)
-			.on(je.name == jea.parent)
-			.select(je.name, je.posting_date)
-			.where(
-				(je.company == doc.company)
-				& (jea.account == item.get(deferred_account))
-				& (jea.reference_type == doc.doctype)
-				& (jea.reference_name == doc.name)
-				& (jea.reference_detail_no == item.name)
-				& (jea.docstatus < 2)
-			)
-			.orderby(je.posting_date, order=frappe.qb.desc)
-			.limit(1)
-			.run(as_dict=True)
+		prev_gl_via_je = frappe.db.sql(
+			"""
+			SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
+			WHERE p.name = c.parent and p.company=%s and c.account=%s
+			and c.reference_type=%s and c.reference_name=%s
+			and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
+		""",
+			(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
+			as_dict=True,
 		)

 		if prev_gl_via_je:
@@ -311,47 +277,26 @@ def get_already_booked_amount(doc, item):
 		total_credit_debit, total_credit_debit_currency = "credit", "credit_in_account_currency"
 		deferred_account = "deferred_expense_account"

-	gle = frappe.qb.DocType("GL Entry")
-	gl_entries_details = (
-		frappe.qb.from_(gle)
-		.select(
-			Sum(gle[total_credit_debit]).as_("total_credit"),
-			Sum(gle[total_credit_debit_currency]).as_("total_credit_in_account_currency"),
-			gle.voucher_detail_no,
-		)
-		.where(
-			(gle.company == doc.company)
-			& (gle.account == item.get(deferred_account))
-			& (gle.voucher_type == doc.doctype)
-			& (gle.voucher_no == doc.name)
-			& (gle.voucher_detail_no == item.name)
-			& (gle.is_cancelled == 0)
-		)
-		.groupby(gle.voucher_detail_no)
-		.run(as_dict=True)
+	gl_entries_details = frappe.db.sql(
+		"""
+		select sum({}) as total_credit, sum({}) as total_credit_in_account_currency, voucher_detail_no
+		from `tabGL Entry` where company=%s and account=%s and voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
+		and is_cancelled = 0
+		group by voucher_detail_no
+	""".format(total_credit_debit, total_credit_debit_currency),
+		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
+		as_dict=True,
 	)

-	je = frappe.qb.DocType("Journal Entry")
-	jea = frappe.qb.DocType("Journal Entry Account")
-	journal_entry_details = (
-		frappe.qb.from_(je)
-		.inner_join(jea)
-		.on(je.name == jea.parent)
-		.select(
-			Sum(jea[total_credit_debit]).as_("total_credit"),
-			Sum(jea[total_credit_debit_currency]).as_("total_credit_in_account_currency"),
-			jea.reference_detail_no,
-		)
-		.where(
-			(je.company == doc.company)
-			& (jea.account == item.get(deferred_account))
-			& (jea.reference_type == doc.doctype)
-			& (jea.reference_name == doc.name)
-			& (jea.reference_detail_no == item.name)
-			& (je.docstatus < 2)
-		)
-		.groupby(jea.reference_detail_no)
-		.run(as_dict=True)
+	journal_entry_details = frappe.db.sql(
+		"""
+		SELECT sum(c.{}) as total_credit, sum(c.{}) as total_credit_in_account_currency, reference_detail_no
+		FROM `tabJournal Entry` p , `tabJournal Entry Account` c WHERE p.name = c.parent and
+		p.company = %s and c.account=%s and c.reference_type=%s and c.reference_name=%s and c.reference_detail_no=%s
+		and p.docstatus < 2 group by reference_detail_no
+	""".format(total_credit_debit, total_credit_debit_currency),
+		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
+		as_dict=True,
 	)

 	already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
--- a/erpnext/accounts/doctype/advance_payment_ledger_entry/test_advance_payment_ledger_entry.py
+++ b/erpnext/accounts/doctype/advance_payment_ledger_entry/test_advance_payment_ledger_entry.py
@@ -22,13 +22,11 @@ class TestAdvancePaymentLedgerEntry(ERPNextTestSuite, AccountsTestMixin):
 	"""

 	def setUp(self):
-		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"
+		self.create_company()
+		self.create_usd_receivable_account()
+		self.create_usd_payable_account()
+		self.create_item()
+		self.clear_old_entries()

 	def create_sales_order(self, qty=1, rate=100, currency="INR", do_not_submit=False):
 		"""
--- a/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.json
+++ b/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.json
@@ -1,6 +1,5 @@
 {
 "actions": [],
- "allow_bulk_edit": 1,
 "allow_rename": 1,
 "creation": "2026-04-11 19:48:13.622253",
 "doctype": "DocType",
@@ -8,8 +7,7 @@
 "field_order": [
  "bank_account",
  "date",
-  "balance",
-  "company"
+  "balance"
 ],
 "fields": [
  {
@@ -33,20 +31,12 @@
   "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": "2026-06-16 22:17:48.007982",
+ "modified": "2026-04-11 19:49:45.374695",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Bank Account Balance",
--- a/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.py
+++ b/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.py
@@ -16,7 +16,6 @@ class BankAccountBalance(Document):

 		balance: DF.Currency
 		bank_account: DF.Link
-		company: DF.Link | None
 		date: DF.Date
 	# end: auto-generated types

--- a/erpnext/accounts/doctype/bank_clearance/bank_clearance.py
+++ b/erpnext/accounts/doctype/bank_clearance/bank_clearance.py
@@ -7,7 +7,7 @@ from frappe import _, msgprint
 from frappe.model.document import Document
 from frappe.query_builder import Case
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Coalesce, Max, Sum
+from frappe.query_builder.functions import Coalesce, Sum
 from frappe.utils import cint, flt, fmt_money, getdate
 from pypika import Order

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

 		def validate_entry(d):
 			is_valid = True
@@ -195,17 +194,14 @@ def get_payment_entries_for_bank_clearance(
 		.select(
 			ConstantColumn("Journal Entry").as_("payment_document"),
 			journal_entry.name.as_("payment_entry"),
-			# non-grouped columns are constant per grouped JE name / account (against_account is
-			# arbitrary per group on MySQL) -> Max() keeps the GROUP BY valid on postgres with the
-			# same value MySQL picked.
-			Max(journal_entry.cheque_no).as_("cheque_number"),
-			Max(journal_entry.cheque_date).as_("cheque_date"),
+			journal_entry.cheque_no.as_("cheque_number"),
+			journal_entry.cheque_date,
 			Sum(journal_entry_account.debit_in_account_currency).as_("debit"),
 			Sum(journal_entry_account.credit_in_account_currency).as_("credit"),
-			Max(journal_entry.posting_date).as_("posting_date"),
-			Max(journal_entry_account.against_account).as_("against_account"),
-			Max(journal_entry.clearance_date).as_("clearance_date"),
-			Max(journal_entry_account.account_currency).as_("account_currency"),
+			journal_entry.posting_date,
+			journal_entry_account.against_account,
+			journal_entry.clearance_date,
+			journal_entry_account.account_currency,
 		)
 		.where(
 			(journal_entry_account.account == account)
@@ -218,13 +214,12 @@ def get_payment_entries_for_bank_clearance(

 	if not include_reconciled_entries:
 		journal_entry_query = journal_entry_query.where(
-			(journal_entry.clearance_date.isnull())
-			| (journal_entry.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
+			(journal_entry.clearance_date.isnull()) | (journal_entry.clearance_date == "0000-00-00")
 		)

 	journal_entries = (
 		journal_entry_query.groupby(journal_entry_account.account, journal_entry.name)
-		.orderby(Max(journal_entry.posting_date))
+		.orderby(journal_entry.posting_date)
 		.orderby(journal_entry.name, order=Order.desc)
 	).run(as_dict=True)

@@ -294,8 +289,7 @@ def get_payment_entries_for_bank_clearance(

 	if not include_reconciled_entries:
 		payment_entry_query = payment_entry_query.where(
-			(pe.clearance_date.isnull())
-			| (pe.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
+			(pe.clearance_date.isnull()) | (pe.clearance_date == "0000-00-00")
 		)

 	payment_entries = (payment_entry_query.orderby(pe.posting_date).orderby(pe.name, order=Order.desc)).run(
@@ -332,8 +326,7 @@ def get_payment_entries_for_bank_clearance(

 	if not include_reconciled_entries:
 		paid_purchase_invoices_query = paid_purchase_invoices_query.where(
-			(pi.clearance_date.isnull())
-			| (pi.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
+			(pi.clearance_date.isnull()) | (pi.clearance_date == "0000-00-00")
 		)

 	paid_purchase_invoices = (
@@ -373,8 +366,7 @@ def get_payment_entries_for_bank_clearance(

 		if not include_reconciled_entries:
 			pos_sales_invoices_query = pos_sales_invoices_query.where(
-				(si_payment.clearance_date.isnull())
-				| (si_payment.clearance_date == ("0000-00-00" if frappe.db.db_type != "postgres" else None))
+				(si_payment.clearance_date.isnull()) | (si_payment.clearance_date == "0000-00-00")
 			)

 		pos_sales_invoices = (
--- a/erpnext/accounts/doctype/bank_guarantee/bank_guarantee.js
+++ b/erpnext/accounts/doctype/bank_guarantee/bank_guarantee.js
@@ -9,13 +9,6 @@ cur_frm.add_fetch("bank", "swift_number", "swift_number");

 frappe.ui.form.on("Bank Guarantee", {
 	setup: function (frm) {
-		frm.set_query("reference_doctype", function () {
-			return {
-				filters: {
-					name: ["in", ["Sales Order", "Purchase Order"]],
-				},
-			};
-		});
 		frm.set_query("bank_account", function () {
 			return {
 				filters: {
--- a/erpnext/accounts/doctype/bank_guarantee/bank_guarantee.json
+++ b/erpnext/accounts/doctype/bank_guarantee/bank_guarantee.json
@@ -1,6 +1,5 @@
 {
 "actions": [],
- "allow_bulk_edit": 1,
 "autoname": "ACC-BG-.YYYY.-.#####",
 "creation": "2016-12-17 10:43:35.731631",
 "doctype": "DocType",
@@ -51,7 +50,8 @@
   "fieldname": "reference_doctype",
   "fieldtype": "Link",
   "label": "Reference Document Type",
-   "options": "DocType"
+   "options": "DocType",
+   "read_only": 1
  },
  {
   "fieldname": "reference_docname",
@@ -60,14 +60,14 @@
   "options": "reference_doctype"
  },
  {
-   "depends_on": "eval: doc.reference_doctype == \"Sales Order\"",
+   "depends_on": "eval: doc.bg_type == \"Receiving\"",
   "fieldname": "customer",
   "fieldtype": "Link",
   "label": "Customer",
   "options": "Customer"
  },
  {
-   "depends_on": "eval: doc.reference_doctype == \"Purchase Order\"",
+   "depends_on": "eval: doc.bg_type == \"Providing\"",
   "fieldname": "supplier",
   "fieldtype": "Link",
   "label": "Supplier",
@@ -218,11 +218,10 @@
 "grid_page_length": 50,
 "is_submittable": 1,
 "links": [],
- "modified": "2026-05-25 18:12:10.768835",
+ "modified": "2025-08-29 11:52:33.550847",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Bank Guarantee",
- "naming_rule": "Expression",
 "owner": "Administrator",
 "permissions": [
  {
--- a/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py
+++ b/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 Max, Sum
+from frappe.query_builder.functions import Sum
 from frappe.utils import cint, create_batch, flt

 from erpnext import get_default_cost_center
@@ -518,7 +518,6 @@ 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")
@@ -779,6 +778,7 @@ 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:
@@ -1410,14 +1410,12 @@ def get_je_matching_query(
 			Sum(getattr(jea, amount_field)).as_("paid_amount"),
 			ConstantColumn("Journal Entry").as_("doctype"),
 			je.name,
-			# 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"),
+			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"),
 		)
 		.where(je.docstatus == 1)
 		.where(je.voucher_type != "Opening Entry")
@@ -1425,7 +1423,7 @@ def get_je_matching_query(
 		.where(jea.account == common_filters.bank_account)
 		.where(filter_by_date)
 		.groupby(je.name)
-		.orderby(Max(je.cheque_date) if cint(filter_by_reference_date) else Max(je.posting_date))
+		.orderby(je.cheque_date if cint(filter_by_reference_date) else je.posting_date)
 	)

 	if frappe.flags.auto_reconcile_vouchers is True:
--- a/erpnext/accounts/doctype/bank_reconciliation_tool/test_bank_reconciliation_tool.py
+++ b/erpnext/accounts/doctype/bank_reconciliation_tool/test_bank_reconciliation_tool.py
@@ -17,10 +17,9 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestBankReconciliationTool(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.bank = "HDFC - _TC"
-		self.debit_to = "Debtors - _TC"
+		self.create_company()
+		self.create_customer()
+		self.clear_old_entries()
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- a/erpnext/accounts/doctype/bank_statement_import_log/test_bank_statement_import_log.py
+++ b/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.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.bank = "HDFC - _TC"
+		self.create_company()
+		self.create_customer()
+		self.clear_old_entries()
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- a/erpnext/accounts/doctype/bank_transaction/bank_transaction.py
+++ b/erpnext/accounts/doctype/bank_transaction/bank_transaction.py
@@ -5,8 +5,6 @@ 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


@@ -376,7 +374,6 @@ 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 = []

@@ -404,7 +401,6 @@ 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:
@@ -480,28 +476,30 @@ 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 {}

-	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)
+	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,
 	)

 	entries = {}
@@ -523,32 +521,31 @@ def get_total_allocated_amount(docs):
 	if not docs:
 		return {}

-	# 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)
+	# 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,
 	)

 	payment_allocation_details = {}
--- a/erpnext/accounts/doctype/bank_transaction/test_bank_transaction.py
+++ b/erpnext/accounts/doctype/bank_transaction/test_bank_transaction.py
@@ -104,36 +104,6 @@ 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(
--- a/erpnext/accounts/doctype/bank_transaction_rule/test_bank_transaction_rule.py
+++ b/erpnext/accounts/doctype/bank_transaction_rule/test_bank_transaction_rule.py
@@ -11,11 +11,9 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestBankTransactionRule(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.bank = "HDFC - _TC"
-		self.debit_to = "Debtors - _TC"
-		self.cash = "Cash - _TC"
+		self.create_company()
+		self.create_customer()
+		self.clear_old_entries()
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- a/erpnext/accounts/doctype/budget/budget.js
+++ b/erpnext/accounts/doctype/budget/budget.js
@@ -17,7 +17,6 @@ frappe.ui.form.on("Budget", {
 				filters: {
 					is_group: 0,
 					company: frm.doc.company,
-					root_type: ["in", ["Income", "Expense"]],
 				},
 			};
 		});
@@ -136,9 +135,6 @@ function set_total_budget_amount(frm) {
 function toggle_distribution_fields(frm) {
 	const grid = frm.fields_dict.budget_distribution.grid;

-	frm.set_df_property("budget_distribution", "cannot_add_rows", true);
-	frm.set_df_property("budget_distribution", "cannot_delete_rows", true);
-
 	["amount", "percent"].forEach((field) => {
 		grid.update_docfield_property(field, "read_only", frm.doc.distribute_equally);
 	});
--- a/erpnext/accounts/doctype/budget/budget.py
+++ b/erpnext/accounts/doctype/budget/budget.py
@@ -5,11 +5,9 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Coalesce, Sum
+from frappe.query_builder.functions import Sum
 from frappe.utils import add_months, flt, fmt_money, get_last_day, getdate
 from frappe.utils.data import get_first_day
-from pypika.terms import ExistsCriterion

 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
@@ -117,26 +115,23 @@ class Budget(Document):
 		if not account:
 			return

-		budget = frappe.qb.DocType("Budget")
-		fy_from = frappe.qb.DocType("Fiscal Year").as_("fy_from")
-		fy_to = frappe.qb.DocType("Fiscal Year").as_("fy_to")
-		existing_budget = (
-			frappe.qb.from_(budget)
-			.inner_join(fy_from)
-			.on(fy_from.name == budget.from_fiscal_year)
-			.inner_join(fy_to)
-			.on(fy_to.name == budget.to_fiscal_year)
-			.select(budget.name, budget.account)
-			.where(
-				(budget.docstatus < 2)
-				& (budget.company == self.company)
-				& (budget[budget_against_field] == budget_against)
-				& (budget.account == account)
-				& (budget.name != self.name)
-				& (fy_from.year_start_date <= self.budget_end_date)
-				& (fy_to.year_end_date >= self.budget_start_date)
-			)
-			.run(as_dict=True)
+		existing_budget = frappe.db.sql(
+			f"""
+			SELECT name, account
+			FROM `tabBudget`
+			WHERE
+				docstatus < 2
+				AND company = %s
+				AND {budget_against_field} = %s
+				AND account = %s
+				AND name != %s
+				AND (
+					(SELECT year_start_date FROM `tabFiscal Year` WHERE name = from_fiscal_year) <= %s
+					AND (SELECT year_end_date FROM `tabFiscal Year` WHERE name = to_fiscal_year) >= %s
+				)
+			""",
+			(self.company, budget_against, account, self.name, self.budget_end_date, self.budget_start_date),
+			as_dict=True,
 		)

 		if existing_budget:
@@ -358,8 +353,8 @@ class Budget(Document):
 		if self.should_regenerate_budget_distribution():
 			return

-		total_amount = sum(flt(d.amount) for d in self.budget_distribution)
-		total_percent = sum(flt(d.percent) for d in self.budget_distribution)
+		total_amount = sum(d.amount for d in self.budget_distribution)
+		total_percent = sum(d.percent for d in self.budget_distribution)

 		if flt(abs(total_amount - self.budget_amount), 2) > 0.10:
 			frappe.throw(
@@ -386,24 +381,17 @@ def validate_expense_against_budget(params, expense_amount=0):
 	posting_fiscal_year = get_fiscal_year(posting_date, company=params.get("company"))[0]
 	year_start_date, year_end_date = get_fiscal_year_date_range(posting_fiscal_year, posting_fiscal_year)

-	budget = frappe.qb.DocType("Budget")
-	fy_from = frappe.qb.DocType("Fiscal Year").as_("fy_from")
-	fy_to = frappe.qb.DocType("Fiscal Year").as_("fy_to")
-	budget_exists = (
-		frappe.qb.from_(budget)
-		.inner_join(fy_from)
-		.on(fy_from.name == budget.from_fiscal_year)
-		.inner_join(fy_to)
-		.on(fy_to.name == budget.to_fiscal_year)
-		.select(budget.name)
-		.where(
-			(budget.company == params.company)
-			& (budget.docstatus == 1)
-			& (fy_from.year_start_date <= year_end_date)
-			& (fy_to.year_end_date >= year_start_date)
-		)
-		.limit(1)
-		.run()
+	budget_exists = frappe.db.sql(
+		"""
+		select name
+		from `tabBudget`
+		where company = %s
+		and docstatus = 1
+		and (SELECT year_start_date FROM `tabFiscal Year` WHERE name = from_fiscal_year) <= %s
+		and (SELECT year_end_date FROM `tabFiscal Year` WHERE name = to_fiscal_year) >= %s
+		limit 1
+		""",
+		(params.company, year_end_date, year_start_date),
 	)

 	if not budget_exists:
@@ -446,52 +434,50 @@ def validate_expense_against_budget(params, expense_amount=0):
 			and (frappe.get_cached_value("Account", params.account, "root_type") == "Expense")
 		):
 			doctype = dimension.get("document_type")
-			params.is_tree = bool(frappe.get_cached_value("DocType", doctype, "is_tree"))
+
+			if frappe.get_cached_value("DocType", doctype, "is_tree"):
+				lft, rgt = frappe.get_cached_value(doctype, params.get(budget_against), ["lft", "rgt"])
+				condition = f"""and exists(select name from `tab{doctype}`
+					where lft<={lft} and rgt>={rgt} and name=b.{budget_against})"""  # nosec
+				params.is_tree = True
+			else:
+				condition = f"and b.{budget_against}={frappe.db.escape(params.get(budget_against))}"
+				params.is_tree = False
+
 			params.budget_against_field = budget_against
 			params.budget_against_doctype = doctype

-			b = frappe.qb.DocType("Budget")
-			query = (
-				frappe.qb.from_(b)
-				.select(
+			budget_records = frappe.db.sql(
+				f"""
+				SELECT
 					b.name,
-					getattr(b, budget_against).as_("budget_against"),
+					b.{budget_against} AS budget_against,
 					b.budget_amount,
 					b.from_fiscal_year,
 					b.to_fiscal_year,
 					b.budget_start_date,
 					b.budget_end_date,
-					Coalesce(b.applicable_on_material_request, 0).as_("for_material_request"),
-					Coalesce(b.applicable_on_purchase_order, 0).as_("for_purchase_order"),
-					Coalesce(b.applicable_on_booking_actual_expenses, 0).as_("for_actual_expenses"),
+					IFNULL(b.applicable_on_material_request, 0) AS for_material_request,
+					IFNULL(b.applicable_on_purchase_order, 0) AS for_purchase_order,
+					IFNULL(b.applicable_on_booking_actual_expenses, 0) AS for_actual_expenses,
 					b.action_if_annual_budget_exceeded,
 					b.action_if_accumulated_monthly_budget_exceeded,
 					b.action_if_annual_budget_exceeded_on_mr,
 					b.action_if_accumulated_monthly_budget_exceeded_on_mr,
 					b.action_if_annual_budget_exceeded_on_po,
-					b.action_if_accumulated_monthly_budget_exceeded_on_po,
-				)
-				.where(b.company == params.company)
-				.where(b.docstatus == 1)
-				.where(b.budget_start_date <= params.posting_date)
-				.where(b.budget_end_date >= params.posting_date)
-				.where(b.account == params.account)
-			)
-
-			if params.is_tree:
-				lft, rgt = frappe.get_cached_value(doctype, params.get(budget_against), ["lft", "rgt"])
-				dim = frappe.qb.DocType(doctype)
-				query = query.where(
-					ExistsCriterion(
-						frappe.qb.from_(dim)
-						.select(dim.name)
-						.where((dim.lft <= lft) & (dim.rgt >= rgt) & (dim.name == getattr(b, budget_against)))
-					)
-				)
-			else:
-				query = query.where(getattr(b, budget_against) == params.get(budget_against))
-
-			budget_records = query.run(as_dict=True)
+					b.action_if_accumulated_monthly_budget_exceeded_on_po
+				FROM
+					`tabBudget` b
+				WHERE
+					b.company = %s
+					AND b.docstatus = 1
+					AND %s BETWEEN b.budget_start_date AND b.budget_end_date
+					AND b.account = %s
+					{condition}
+				""",
+				(params.company, params.posting_date, params.account),
+				as_dict=True,
+			)  # nosec

 			if budget_records:
 				validate_budget_records(params, budget_records, expense_amount)
@@ -688,27 +674,15 @@ def get_actions(params, budget):

 def get_requested_amount(params):
 	item_code = params.get("item_code")
+	condition = get_other_condition(params, "Material Request")

-	child = frappe.qb.DocType("Material Request Item")
-	parent = frappe.qb.DocType("Material Request")
-
-	data = (
-		frappe.qb.from_(child)
-		.join(parent)
-		.on(parent.name == child.parent)
-		.select(
-			# rate inside the aggregate: Sum(qty * rate) is the correct requested amount and is PG-valid
-			Coalesce(Sum((child.stock_qty - child.ordered_qty) * child.rate), 0).as_("amount")
-		)
-		.where(
-			(child.item_code == item_code)
-			& (parent.docstatus == 1)
-			& (child.stock_qty > child.ordered_qty)
-			& Criterion.all(get_other_condition(params, child, parent, "Material Request"))
-			& (parent.material_request_type == "Purchase")
-			& (parent.status != "Stopped")
-		)
-		.run(as_list=1)
+	data = frappe.db.sql(
+		""" select ifnull((sum(child.stock_qty - child.ordered_qty) * rate), 0) as amount
+		from `tabMaterial Request Item` child, `tabMaterial Request` parent where parent.name = child.parent and
+		child.item_code = %s and parent.docstatus = 1 and child.stock_qty > child.ordered_qty and {} and
+		parent.material_request_type = 'Purchase' and parent.status != 'Stopped'""".format(condition),
+		item_code,
+		as_list=1,
 	)

 	return data[0][0] if data else 0
@@ -716,43 +690,37 @@ def get_requested_amount(params):

 def get_ordered_amount(params):
 	item_code = params.get("item_code")
+	condition = get_other_condition(params, "Purchase Order")

-	child = frappe.qb.DocType("Purchase Order Item")
-	parent = frappe.qb.DocType("Purchase Order")
-
-	data = (
-		frappe.qb.from_(child)
-		.join(parent)
-		.on(parent.name == child.parent)
-		.select(Coalesce(Sum(child.amount - child.billed_amt), 0).as_("amount"))
-		.where(
-			(child.item_code == item_code)
-			& (parent.docstatus == 1)
-			& (child.amount > child.billed_amt)
-			& (parent.status != "Closed")
-			& Criterion.all(get_other_condition(params, child, parent, "Purchase Order"))
-		)
-		.run(as_list=1)
+	data = frappe.db.sql(
+		f""" select ifnull(sum(child.amount - child.billed_amt), 0) as amount
+		from `tabPurchase Order Item` child, `tabPurchase Order` parent where
+		parent.name = child.parent and child.item_code = %s and parent.docstatus = 1 and child.amount > child.billed_amt
+		and parent.status != 'Closed' and {condition}""",
+		item_code,
+		as_list=1,
 	)

 	return data[0][0] if data else 0


-def get_other_condition(params, child, parent, for_doc):
-	conditions = [child.expense_account == params.expense_account]
+def get_other_condition(params, for_doc):
+	condition = f"expense_account = {frappe.db.escape(params.expense_account)}"
 	budget_against_field = params.get("budget_against_field")

 	if budget_against_field and params.get(budget_against_field):
-		conditions.append(child[budget_against_field] == params.get(budget_against_field))
+		condition += (
+			f" and child.{budget_against_field} = {frappe.db.escape(params.get(budget_against_field))}"
+		)

 	date_field = "schedule_date" if for_doc == "Material Request" else "transaction_date"

 	start_date = frappe.get_cached_value("Fiscal Year", params.from_fiscal_year, "year_start_date")
 	end_date = frappe.get_cached_value("Fiscal Year", params.to_fiscal_year, "year_end_date")

-	conditions.append(parent[date_field][str(start_date) : str(end_date)])
+	condition += f" and parent.{date_field} between {frappe.db.escape(str(start_date))} and {frappe.db.escape(str(end_date))}"

-	return conditions
+	return condition


 def get_actual_expense(params):
@@ -760,19 +728,11 @@ def get_actual_expense(params):
 		params.budget_against_doctype = frappe.unscrub(params.budget_against_field)

 	budget_against_field = params.get("budget_against_field")
+	condition1 = " and gle.posting_date <= %(month_end_date)s" if params.get("month_end_date") else ""

-	gle = frappe.qb.DocType("GL Entry")
-
-	conditions = [
-		gle.is_cancelled == 0,
-		gle.account == params.get("account"),
-		gle.posting_date[str(params.budget_start_date) : str(params.budget_end_date)],
-		gle.company == params.get("company"),
-		gle.docstatus == 1,
-	]
-
-	if params.get("month_end_date"):
-		conditions.append(gle.posting_date <= params.get("month_end_date"))
+	date_condition = (
+		f"and gle.posting_date between '{params.budget_start_date}' and '{params.budget_end_date}'"
+	)

 	if params.is_tree:
 		lft_rgt = frappe.db.get_value(
@@ -780,27 +740,35 @@ def get_actual_expense(params):
 		)
 		params.update(lft_rgt)

-		tree = frappe.qb.DocType(params.budget_against_doctype)
-		conditions.append(
-			ExistsCriterion(
-				frappe.qb.from_(tree)
-				.select(tree.name)
-				.where(
-					(tree.lft >= params.get("lft"))
-					& (tree.rgt <= params.get("rgt"))
-					& (tree.name == gle[budget_against_field])
-				)
+		condition2 = f"""
+			and exists(
+				select name from `tab{params.budget_against_doctype}`
+				where lft >= %(lft)s and rgt <= %(rgt)s
+				and name = gle.{budget_against_field}
 			)
-		)
+		"""
 	else:
-		conditions.append(gle[budget_against_field] == params.get(budget_against_field))
+		condition2 = f"""
+			and gle.{budget_against_field} = %({budget_against_field})s
+		"""

 	amount = flt(
-		frappe.qb.from_(gle)
-		.select(Sum(gle.debit) - Sum(gle.credit))
-		.where(Criterion.all(conditions))
-		.run()[0][0]
-	)
+		frappe.db.sql(
+			f"""
+				select sum(gle.debit) - sum(gle.credit)
+				from `tabGL Entry` gle
+				where
+					is_cancelled = 0
+					and gle.account = %(account)s
+					{condition1}
+					{date_condition}
+					and gle.company = %(company)s
+					and gle.docstatus = 1
+					{condition2}
+			""",
+			params,
+		)[0][0]
+	)  # nosec

 	return amount

--- a/erpnext/accounts/doctype/budget_distribution/budget_distribution.json
+++ b/erpnext/accounts/doctype/budget_distribution/budget_distribution.json
@@ -18,7 +18,6 @@
   "in_list_view": 1,
   "label": "Start Date",
   "read_only": 1,
-   "reqd": 1,
   "search_index": 1
  },
  {
@@ -26,29 +25,26 @@
   "fieldtype": "Date",
   "in_list_view": 1,
   "label": "End Date",
-   "read_only": 1,
-   "reqd": 1
+   "read_only": 1
  },
  {
   "fieldname": "amount",
   "fieldtype": "Currency",
   "in_list_view": 1,
-   "label": "Amount",
-   "reqd": 1
+   "label": "Amount"
  },
  {
   "fieldname": "percent",
   "fieldtype": "Percent",
   "in_list_view": 1,
-   "label": "Percent",
-   "reqd": 1
+   "label": "Percent"
  }
 ],
 "grid_page_length": 50,
 "index_web_pages_for_search": 1,
 "istable": 1,
 "links": [],
- "modified": "2026-06-18 11:23:17.669733",
+ "modified": "2025-11-03 13:18:28.398198",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Budget Distribution",
--- a/erpnext/accounts/doctype/budget_distribution/budget_distribution.py
+++ b/erpnext/accounts/doctype/budget_distribution/budget_distribution.py
@@ -15,12 +15,12 @@ class BudgetDistribution(Document):
 		from frappe.types import DF

 		amount: DF.Currency
-		end_date: DF.Date
+		end_date: DF.Date | None
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data
 		percent: DF.Percent
-		start_date: DF.Date
+		start_date: DF.Date | None
 	# end: auto-generated types

 	pass
--- a/erpnext/accounts/doctype/cashier_closing/cashier_closing.py
+++ b/erpnext/accounts/doctype/cashier_closing/cashier_closing.py
@@ -5,7 +5,6 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.query_builder.functions import Sum
 from frappe.utils import flt


@@ -44,17 +43,13 @@ class CashierClosing(Document):
 		self.make_calculations()

 	def get_outstanding(self):
-		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()
+		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),
 		)
 		self.outstanding_amount = flt(values[0][0] if values else 0)

--- a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
+++ b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
@@ -75,10 +75,7 @@ def validate_company(company: str):

@frappe.whitelist()
 def import_coa(file_name: str, company: str):
-	frappe.only_for("Accounts Manager")
-
 	# delete existing data for accounts
-	frappe.has_permission("Company", "write", company, throw=True)
 	unset_existing_data(company)

 	# create accounts
@@ -456,7 +453,6 @@ def unset_existing_data(company):
 	fieldnames = get_linked_fields("Account").get("Company", {}).get("fieldname", [])
 	linked = [{"fieldname": name} for name in fieldnames]
 	update_values = {d.get("fieldname"): "" for d in linked}
-
 	frappe.db.set_value("Company", company, update_values, update_values)

 	# remove accounts data from various doctypes
@@ -468,7 +464,8 @@ def unset_existing_data(company):
 		"Sales Taxes and Charges Template",
 		"Purchase Taxes and Charges Template",
 	]:
-		frappe.get_query(doctype, delete=True, filters={"company": company}, ignore_permissions=False).run()
+		dt = frappe.qb.DocType(doctype)
+		frappe.qb.from_(dt).where(dt.company == company).delete().run()


 def set_default_accounts(company):
--- a/erpnext/accounts/doctype/cost_center/cost_center.py
+++ b/erpnext/accounts/doctype/cost_center/cost_center.py
@@ -84,10 +84,10 @@ class CostCenter(NestedSet):
 		return frappe.db.get_value("GL Entry", {"cost_center": self.name})

 	def check_if_child_exists(self):
-		return frappe.get_all(
-			"Cost Center",
-			filters={"parent_cost_center": self.name, "docstatus": ["!=", 2]},
-			pluck="name",
+		return frappe.db.sql(
+			"select name from `tabCost Center` where \
+			parent_cost_center = %s and docstatus != 2",
+			self.name,
 		)

 	def if_allocation_exists_against_cost_center(self):
--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js
+++ b/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js
@@ -11,28 +11,22 @@ frappe.ui.form.on("Currency Exchange Settings", {
 			},
 			callback: function (r) {
 				if (r && r.message) {
-					let result = [],
-						params = {};
 					if (frm.doc.service_provider == "exchangerate.host") {
-						result = ["result"];
-						params = {
+						let result = ["result"];
+						let 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)) {
-						result = ["rates", "{to_currency}"];
-						params = {
+						let result = ["rates", "{to_currency}"];
+						let params = {
 							base: "{from_currency}",
 							symbols: "{to_currency}",
 						};
-					} else if (frm.doc.service_provider == "frankfurter.dev - v2") {
-						result = ["rate"];
-						params = {
-							date: "{transaction_date}",
-						};
+						add_param(frm, r.message, params, result);
 					}
-					add_param(frm, r.message, params, result);
 				}
 			},
 		});
--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.json
+++ b/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\nfrankfurter.dev - v2\nCustom",
+   "options": "frankfurter.dev\nexchangerate.host\nCustom",
   "reqd": 1
  },
  {
@@ -101,10 +101,11 @@
   "label": "Use HTTP Protocol"
  }
 ],
+ "hide_toolbar": 0,
 "index_web_pages_for_search": 1,
 "issingle": 1,
 "links": [],
- "modified": "2026-06-15 11:25:55.873110",
+ "modified": "2026-03-16 13:28:21.075743",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Currency Exchange Settings",
@@ -121,11 +122,24 @@
   "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
+   "share": 1,
+   "write": 1
  }
 ],
 "row_format": "Dynamic",
--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.py
+++ b/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", "frankfurter.dev - v2", "Custom"]
+		service_provider: DF.Literal["frankfurter.dev", "exchangerate.host", "Custom"]
 		url: DF.Data | None
 		use_http: DF.Check
 	# end: auto-generated types
@@ -70,14 +70,6 @@ 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:
@@ -113,20 +105,13 @@ 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",
-		"frankfurter.dev - v2",
-	]:
+	if service_provider and service_provider in ["exchangerate.host", "frankfurter.dev", "frankfurter.app"]:
 		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:
--- a/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
+++ b/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 Max, NullIf, Sum
+from frappe.query_builder.functions import NullIf, Sum
 from frappe.utils import flt, get_link_to_form

 import erpnext
@@ -188,17 +188,11 @@ class ExchangeRateRevaluation(Document):
 				accounts = [x[0] for x in res]

 			if accounts:
-				gle = qb.DocType("GL Entry")
+				having_clause = (qb.Field("balance") != qb.Field("balance_in_account_currency")) & (
+					(qb.Field("balance_in_account_currency") != 0) | (qb.Field("balance") != 0)
+				)

-				# 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)
-				)
+				gle = qb.DocType("GL Entry")

 				# conditions
 				conditions = []
@@ -215,15 +209,17 @@ class ExchangeRateRevaluation(Document):
 					qb.from_(gle)
 					.select(
 						gle.account,
-						# 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).
+						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"
+						),
 					)
 					.where(Criterion.all(conditions))
 					.groupby(gle.account, NullIf(gle.party_type, ""), NullIf(gle.party, ""))
--- a/erpnext/accounts/doctype/exchange_rate_revaluation/test_exchange_rate_revaluation.py
+++ b/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.company = "_Test Company"
-		self.item = "_Test Item"
-		self.customer = "_Test Customer"
-		self.cost_center = "Main - _TC"
-		self.debtors_usd = "_Test Receivable USD - _TC"
+		self.create_company()
+		self.create_usd_receivable_account()
+		self.create_item()
+		self.create_customer()
+		self.clear_old_entries()
 		self.set_system_and_company_settings()

 	def set_system_and_company_settings(self):
--- a/erpnext/accounts/doctype/fiscal_year/fiscal_year.py
+++ b/erpnext/accounts/doctype/fiscal_year/fiscal_year.py
@@ -72,8 +72,10 @@ class FiscalYear(Document):

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

 				overlap = False
--- a/erpnext/accounts/doctype/gl_entry/gl_entry.py
+++ b/erpnext/accounts/doctype/gl_entry/gl_entry.py
@@ -7,7 +7,6 @@ from frappe import _
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
 from frappe.model.naming import set_name_from_naming_options
-from frappe.query_builder.functions import Sum
 from frappe.utils import create_batch, flt, fmt_money, now

 import erpnext
@@ -332,12 +331,10 @@ def validate_balance_type(account, adv_adj=False):
 	if not adv_adj and account:
 		balance_must_be = frappe.get_cached_value("Account", account, "balance_must_be")
 		if balance_must_be:
-			gle = frappe.qb.DocType("GL Entry")
-			balance = (
-				frappe.qb.from_(gle)
-				.select(Sum(gle.debit) - Sum(gle.credit))
-				.where((gle.is_cancelled == 0) & (gle.account == account))
-				.run()
+			balance = frappe.db.sql(
+				"""select sum(debit) - sum(credit)
+				from `tabGL Entry` where is_cancelled = 0 and account = %s""",
+				account,
 			)[0][0]

 			if (balance_must_be == "Debit" and flt(balance) < 0) or (
@@ -351,48 +348,44 @@ def validate_balance_type(account, adv_adj=False):
 def update_outstanding_amt(
 	account, party_type, party, against_voucher_type, against_voucher, on_cancel=False
 ):
-	gle = frappe.qb.DocType("GL Entry")
-
-	conditions = (
-		(gle.against_voucher_type == against_voucher_type)
-		& (gle.against_voucher == against_voucher)
-		& (gle.voucher_type != "Invoice Discounting")
-	)
 	if party_type and party:
-		conditions &= (gle.party_type == party_type) & (gle.party == party)
+		party_condition = " and party_type={} and party={}".format(
+			frappe.db.escape(party_type), frappe.db.escape(party)
+		)
+	else:
+		party_condition = ""

 	if against_voucher_type == "Sales Invoice":
 		party_account = frappe.get_cached_value(against_voucher_type, against_voucher, "debit_to")
-		conditions &= gle.account.isin([account, party_account])
+		account_condition = f"and account in ({frappe.db.escape(account)}, {frappe.db.escape(party_account)})"
 	else:
-		conditions &= gle.account == account
+		account_condition = f" and account = {frappe.db.escape(account)}"

 	# get final outstanding amt
 	bal = flt(
-		frappe.qb.from_(gle)
-		.select(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency))
-		.where(conditions)
-		.run()[0][0]
+		frappe.db.sql(
+			f"""
+		select sum(debit_in_account_currency) - sum(credit_in_account_currency)
+		from `tabGL Entry`
+		where against_voucher_type=%s and against_voucher=%s
+		and voucher_type != 'Invoice Discounting'
+		{party_condition} {account_condition}""",
+			(against_voucher_type, against_voucher),
+		)[0][0]
 		or 0.0
 	)

 	if against_voucher_type == "Purchase Invoice":
 		bal = -bal
 	elif against_voucher_type == "Journal Entry":
-		je_conditions = (
-			(gle.voucher_type == "Journal Entry")
-			& (gle.voucher_no == against_voucher)
-			& (gle.account == account)
-			& (gle.against_voucher.isnull() | (gle.against_voucher == ""))
-		)
-		if party_type and party:
-			je_conditions &= (gle.party_type == party_type) & (gle.party == party)
-
 		against_voucher_amount = flt(
-			frappe.qb.from_(gle)
-			.select(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency))
-			.where(je_conditions)
-			.run()[0][0]
+			frappe.db.sql(
+				f"""
+			select sum(debit_in_account_currency) - sum(credit_in_account_currency)
+			from `tabGL Entry` where voucher_type = 'Journal Entry' and voucher_no = %s
+			and account = %s and (against_voucher is null or against_voucher='') {party_condition}""",
+				(against_voucher, account),
+			)[0][0]
 		)

 		if not against_voucher_amount:
@@ -487,14 +480,10 @@ def rename_temporarily_named_docs(doctype):
 			oldname = doc.name
 			set_name_from_naming_options(autoname, doc)
 			newname = doc.name
-			dt = frappe.qb.DocType(doctype)
-			(
-				frappe.qb.update(dt)
-				.set(dt.name, newname)
-				.set(dt.to_rename, 0)
-				.set(dt.modified, now())
-				.where(dt.name == oldname)
-			).run()
+			frappe.db.sql(
+				f"UPDATE `tab{doctype}` SET name = %s, to_rename = 0, modified = %s where name = %s",
+				(newname, now(), oldname),
+			)

 			for hook_type in ("on_gle_rename", "on_sle_rename"):
 				for hook in frappe.get_hooks(hook_type):
--- a/erpnext/accounts/doctype/gl_entry/test_gl_entry.py
+++ b/erpnext/accounts/doctype/gl_entry/test_gl_entry.py
@@ -26,17 +26,12 @@ class TestGLEntry(ERPNextTestSuite):
 		jv.flags.ignore_validate = True
 		jv.submit()

-		round_off_entry = frappe.get_all(
-			"GL Entry",
-			filters={
-				"voucher_type": "Journal Entry",
-				"voucher_no": jv.name,
-				"account": "_Test Write Off - _TC",
-				"cost_center": "_Test Cost Center - _TC",
-				"debit": 0,
-				"credit": 0.01,
-			},
-			pluck="name",
+		round_off_entry = frappe.db.sql(
+			"""select name from `tabGL Entry`
+			where voucher_type='Journal Entry' and voucher_no = %s
+			and account='_Test Write Off - _TC' and cost_center='_Test Cost Center - _TC'
+			and debit = 0 and credit = '.01'""",
+			jv.name,
 		)

 		self.assertTrue(round_off_entry)
@@ -60,9 +55,8 @@ class TestGLEntry(ERPNextTestSuite):
 		)

 		self.assertTrue(all(entry.to_rename == 1 for entry in gl_entries))
-		series = frappe.qb.DocType("Series")
-		old_naming_series_current_value = (
-			frappe.qb.from_(series).select(series["current"]).where(series.name == naming_series).run()
+		old_naming_series_current_value = frappe.db.sql(
+			"SELECT current from tabSeries where name = %s", naming_series
 		)[0][0]

 		rename_gle_sle_docs()
@@ -79,8 +73,8 @@ class TestGLEntry(ERPNextTestSuite):
 			all(new.name != old.name for new, old in zip(gl_entries, new_gl_entries, strict=False))
 		)

-		new_naming_series_current_value = (
-			frappe.qb.from_(series).select(series["current"]).where(series.name == naming_series).run()
+		new_naming_series_current_value = frappe.db.sql(
+			"SELECT current from tabSeries where name = %s", naming_series
 		)[0][0]
 		self.assertEqual(old_naming_series_current_value + 2, new_naming_series_current_value)

--- a/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
+++ b/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
@@ -319,48 +319,56 @@ class InvoiceDiscounting(AccountsController):
@frappe.whitelist()
 def get_invoices(filters: str):
 	filters = frappe._dict(json.loads(filters))
-	si = frappe.qb.DocType("Sales Invoice")
-	di = frappe.qb.DocType("Discounted Invoice")
-
-	discounted = frappe.qb.from_(di).select(di.sales_invoice).where(di.docstatus == 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))
-	)
-
+	cond = []
 	if filters.customer:
-		query = query.where(si.customer == filters.customer)
+		cond.append("customer=%(customer)s")
 	if filters.from_date:
-		query = query.where(si.posting_date >= filters.from_date)
+		cond.append("posting_date >= %(from_date)s")
 	if filters.to_date:
-		query = query.where(si.posting_date <= filters.to_date)
+		cond.append("posting_date <= %(to_date)s")
 	if filters.min_amount:
-		query = query.where(si.base_grand_total >= filters.min_amount)
+		cond.append("base_grand_total >= %(min_amount)s")
 	if filters.max_amount:
-		query = query.where(si.base_grand_total <= filters.max_amount)
+		cond.append("base_grand_total <= %(max_amount)s")

-	return query.run(as_dict=1)
+	where_condition = ""
+	if cond:
+		where_condition += " and " + " and ".join(cond)
+
+	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,
+	)


 def get_party_account_based_on_invoice_discounting(sales_invoice):
 	party_account = None
-	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)
+	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,
 	)
 	if invoice_discounting:
 		if invoice_discounting[0].status == "Disbursed":
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.py
@@ -28,7 +28,6 @@ from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger
 )
 from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import JournalTaxWithholding
 from erpnext.accounts.party import get_party_account
-from erpnext.accounts.services.gl_validator import validate_opening_entry_against_pcv
 from erpnext.accounts.utils import (
 	cancel_exchange_gain_loss_journal,
 	get_account_currency,
@@ -150,9 +149,6 @@ class JournalEntry(AccountsController):
 		if not self.is_opening:
 			self.is_opening = "No"

-		if self.is_opening == "Yes":
-			validate_opening_entry_against_pcv(self.company)
-
 		self.clearance_date = None

 		self.validate_party()
--- a/erpnext/accounts/doctype/ledger_health/test_ledger_health.py
+++ b/erpnext/accounts/doctype/ledger_health/test_ledger_health.py
@@ -12,11 +12,10 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestLedgerHealth(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.debit_to = "Debtors - _TC"
-		self.income_account = "Sales - _TC"
+		self.create_company()
+		self.create_customer()
 		self.configure_monitoring_tool()
+		self.clear_old_entries()

 	def configure_monitoring_tool(self):
 		monitor_settings = frappe.get_doc("Ledger Health Monitor")
--- a/erpnext/accounts/doctype/loyalty_point_entry/loyalty_point_entry.py
+++ b/erpnext/accounts/doctype/loyalty_point_entry/loyalty_point_entry.py
@@ -39,32 +39,28 @@ def get_loyalty_point_entries(customer, loyalty_program, company, expiry_date=No
 	if not expiry_date:
 		expiry_date = today()

-	return frappe.get_all(
-		"Loyalty Point Entry",
-		filters={
-			"customer": customer,
-			"loyalty_program": loyalty_program,
-			"expiry_date": [">=", expiry_date],
-			"loyalty_points": [">", 0],
-			"company": company,
-		},
-		fields=["name", "loyalty_points", "expiry_date", "loyalty_program_tier", "invoice_type", "invoice"],
-		order_by="expiry_date",
+	return frappe.db.sql(
+		"""
+		select name, loyalty_points, expiry_date, loyalty_program_tier, invoice_type, invoice
+		from `tabLoyalty Point Entry`
+		where customer=%s and loyalty_program=%s
+			and expiry_date>=%s and loyalty_points>0 and company=%s
+		order by expiry_date
+	""",
+		(customer, loyalty_program, expiry_date, company),
+		as_dict=1,
 	)


 def get_redemption_details(customer, loyalty_program, company):
 	return frappe._dict(
-		frappe.get_all(
-			"Loyalty Point Entry",
-			filters={
-				"customer": customer,
-				"loyalty_program": loyalty_program,
-				"loyalty_points": ["<", 0],
-				"company": company,
-			},
-			fields=["redeem_against", {"SUM": "loyalty_points", "as": "loyalty_points"}],
-			group_by="redeem_against",
-			as_list=True,
+		frappe.db.sql(
+			"""
+		select redeem_against, sum(loyalty_points)
+		from `tabLoyalty Point Entry`
+		where customer=%s and loyalty_program=%s and loyalty_points<0 and company=%s
+		group by redeem_against
+	""",
+			(customer, loyalty_program, company),
 		)
 	)
--- a/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.py
+++ b/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.py
@@ -52,11 +52,12 @@ class ModeofPayment(Document):

 	def validate_pos_mode_of_payment(self):
 		if not self.enabled:
-			pos_profiles = frappe.get_all(
-				"Sales Invoice Payment",
-				filters={"parenttype": "POS Profile", "mode_of_payment": self.name},
-				pluck="parent",
+			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 = list(map(lambda x: x[0], pos_profiles))

 			if pos_profiles:
 				message = _(
--- a/erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.py
+++ b/erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.py
@@ -270,13 +270,6 @@ 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:
@@ -291,7 +284,7 @@ def start_import(invoices):
 			names.append(doc.name)
 		except Exception:
 			errors += 1
-			frappe.db.rollback(save_point=savepoint)
+			frappe.db.rollback()
 			doc.log_error("Opening invoice creation failed")
 	if errors:
 		frappe.msgprint(
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/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 Case, Tuple
-from frappe.query_builder.functions import Abs, Count, Max
+from frappe.query_builder import Tuple
+from frappe.query_builder.functions import Count
 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
@@ -766,19 +766,13 @@ 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.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"],
+				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,
 				)

 				if not je_accounts:
@@ -863,17 +857,27 @@ class PaymentEntry(AccountsController):
 			)
 			base_outstanding = flt(allocated_amount * conversion_rate, base_outstanding_precision)

-			ps = frappe.qb.DocType("Payment Schedule")
 			if cancel:
-				(
-					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()
+				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],
+					),
+				)
 			else:
 				if allocated_amount > outstanding:
 					frappe.throw(
@@ -883,15 +887,26 @@ class PaymentEntry(AccountsController):
 					)

 				if allocated_amount and outstanding:
-					(
-						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()
+					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],
+						),
+					)

 	def get_allocated_amount_in_transaction_currency(
 		self, allocated_amount, reference_doctype, reference_docname
@@ -1191,9 +1206,9 @@ class PaymentEntry(AccountsController):
 				continue

 			if tax.add_deduct_tax == "Add":
-				included_taxes += flt(tax.base_tax_amount)
+				included_taxes += tax.base_tax_amount
 			else:
-				included_taxes -= flt(tax.base_tax_amount)
+				included_taxes -= tax.base_tax_amount

 		return included_taxes

@@ -1201,7 +1216,11 @@ 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.delete("Payment Entry Reference", {"parent": self.name, "allocated_amount": 0})
+		frappe.db.sql(
+			"""delete from `tabPayment Entry Reference`
+			where parent = %s and allocated_amount = 0""",
+			self.name,
+		)

 	def set_title(self):
 		if frappe.flags.in_import and self.title:
@@ -1857,7 +1876,7 @@ def get_matched_payment_request_of_references(references=None):
 			PR.reference_doctype,
 			PR.reference_name,
 			PR.outstanding_amount.as_("allocated_amount"),
-			Max(PR.name).as_("payment_request"),  # count == 1 below ⇒ one row per group; postgres-safe
+			PR.name.as_("payment_request"),
 			Count("*").as_("count"),
 		)
 		.where(Tuple(PR.reference_doctype, PR.reference_name, PR.outstanding_amount).isin(refs))
@@ -2296,7 +2315,12 @@ 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"
@@ -2305,38 +2329,38 @@ def get_orders_to_be_billed(
 		grand_total_field = "grand_total"
 		rounded_total_field = "rounded_total"

-	voucher = frappe.qb.DocType(voucher_type)
-	invoice_amount = (
-		Case()
-		.when(voucher[rounded_total_field] != 0, voucher[rounded_total_field])
-		.else_(voucher[grand_total_field])
+	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,
 	)

-	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 (
@@ -2385,8 +2409,8 @@ def get_negative_outstanding_invoices(
 	return frappe.db.sql(
 		"""
 		select
-			'{voucher_type}' as voucher_type, name as voucher_no, {account} as account,
-			coalesce(nullif({rounded_total_field}, 0), {grand_total_field}) as invoice_amount,
+			"{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,
 			outstanding_amount, posting_date,
 			due_date, conversion_rate as exchange_rate
 		from
@@ -2756,7 +2780,7 @@ def get_payment_entry(
 				pe, doc, discount_amount, base_total_discount_loss, party_account_currency
 			)

-		pe.set_exchange_rate()
+		pe.set_exchange_rate(ref_doc=doc)
 		pe.set_amounts()

 	# If PE is created from PR directly, then no need to find open PRs for the references
@@ -3248,28 +3272,27 @@ 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 = gle.credit_in_account_currency - gle.debit_in_account_currency
+		dr_or_cr = "credit_in_account_currency - debit_in_account_currency"
 	else:
-		dr_or_cr = gle.debit_in_account_currency - gle.credit_in_account_currency
+		dr_or_cr = "debit_in_account_currency - credit_in_account_currency"

-	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()
+	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),
 	)

-	return (paid_amount[0][0] or 0) if paid_amount else 0
+	return paid_amount[0][0] if paid_amount else 0


@frappe.whitelist()
--- a/erpnext/accounts/doctype/payment_entry/services/gl_composer.py
+++ b/erpnext/accounts/doctype/payment_entry/services/gl_composer.py
@@ -34,14 +34,8 @@ 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:
--- a/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
@@ -532,8 +532,6 @@ 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()

@@ -609,8 +607,6 @@ 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"

@@ -1037,17 +1033,14 @@ 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, "USD", 84.4),
-			("_Test Payable USD - _TC", 8440.0, 0.0, 100.0, 0.0, 100.0, 0.0, "USD", 84.4),
+			(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),
 		)
 		self.assertEqual(gl_entries, expected_gl_entries)

@@ -1113,27 +1106,6 @@ class TestPaymentEntry(ERPNextTestSuite):

 		self.assertEqual(gl_entries, expected_gl_entries)

-	def test_payment_entry_with_inclusive_tax(self):
-		# inclusive tax built server-side: base_tax_amount is None until apply_taxes()
-		payment_entry = create_payment_entry(paid_amount=1180)
-		payment_entry.append(
-			"taxes",
-			{
-				"account_head": "_Test Account Service Tax - _TC",
-				"charge_type": "On Paid Amount",
-				"rate": 18,
-				"included_in_paid_amount": 1,
-				"add_deduct_tax": "Add",
-				"description": "Service Tax",
-			},
-		)
-		payment_entry.save()
-		payment_entry.submit()
-
-		# 1180 incl 18% => 1000 base + 180 tax
-		self.assertEqual(flt(payment_entry.total_taxes_and_charges, 2), 180.0)
-		self.assertEqual(flt(payment_entry.unallocated_amount, 2), 1000.0)
-
 	def test_payment_entry_against_onhold_purchase_invoice(self):
 		pi = make_purchase_invoice()

--- a/erpnext/accounts/doctype/payment_ledger_entry/test_payment_ledger_entry.py
+++ b/erpnext/accounts/doctype/payment_ledger_entry/test_payment_ledger_entry.py
@@ -10,22 +10,76 @@ 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.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"
+		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

 	def create_sales_invoice(
 		self, qty=1, rate=100, posting_date=None, do_not_save=False, do_not_submit=False
@@ -98,6 +152,18 @@ 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()
--- a/erpnext/accounts/doctype/payment_order/payment_order.py
+++ b/erpnext/accounts/doctype/payment_order/payment_order.py
@@ -60,32 +60,23 @@ 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.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,
+	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},
 	)


@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.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,
+	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},
 	)


--- a/erpnext/accounts/doctype/payment_request/payment_request.py
+++ b/erpnext/accounts/doctype/payment_request/payment_request.py
@@ -11,12 +11,11 @@ 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
+from erpnext.accounts.party import get_party_account, get_party_bank_account
 from erpnext.accounts.utils import get_account_currency, get_advance_payment_doctypes, get_currency_precision
 from erpnext.utilities import payment_app_import_guard

@@ -629,9 +628,11 @@ class PaymentRequest(Document):

 	def check_if_payment_entry_exists(self):
 		if self.status == "Paid":
-			if frappe.db.exists(
+			if frappe.get_all(
 				"Payment Entry Reference",
-				{"reference_name": self.reference_name, "docstatus": ["<", 2]},
+				filters={"reference_name": self.reference_name, "docstatus": ["<", 2]},
+				fields=["parent"],
+				limit=1,
 			):
 				frappe.throw(_("Payment Entry already exists"), title=_("Error"))

@@ -1210,11 +1211,10 @@ def get_dummy_message(doc):
@frappe.whitelist()
 def get_subscription_details(reference_doctype: str, reference_name: str):
 	if reference_doctype == "Sales Invoice":
-		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
+		subscriptions = frappe.db.sql(
+			"""SELECT parent as sub_name FROM `tabSubscription Invoice` WHERE invoice=%s""",
+			reference_name,
+			as_dict=1,
 		)
 		subscription_plans = []
 		for subscription in subscriptions:
--- a/erpnext/accounts/doctype/payment_request/test_payment_request.py
+++ b/erpnext/accounts/doctype/payment_request/test_payment_request.py
@@ -332,12 +332,7 @@ class TestPaymentRequest(ERPNextTestSuite):
 			return_doc=1,
 		)

-		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()
+		pe = pr.set_as_paid()

 		expected_gle = dict(
 			(d[0], d)
@@ -423,12 +418,7 @@ 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(submit=False)
-		pe.target_exchange_rate = 80
-		pe.paid_amount = 800
-		pe.set_amounts()
-		pe.insert(ignore_permissions=True)
-		pe.submit()
+		pe = pr.create_payment_entry()
 		self.assertEqual(pe.base_paid_amount, 800)
 		self.assertEqual(pe.paid_amount, 800)
 		self.assertEqual(pe.base_received_amount, 800)
--- a/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
+++ b/erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py
@@ -73,10 +73,7 @@ class PeriodClosingVoucher(AccountsController):
 		if not previous_fiscal_year:
 			return

-		# get_fiscal_year() returns a single (name, start_date, end_date) tuple, so the start date
-		# is [1]; the old [0][1] read the 2nd char of the name ('T'), which MariaDB silently
-		# coerced to NULL but postgres rejects as an invalid date.
-		previous_fiscal_year_start_date = previous_fiscal_year[1]
+		previous_fiscal_year_start_date = previous_fiscal_year[0][1]
 		previous_fiscal_year_closed = frappe.db.exists(
 			"Period Closing Voucher",
 			{
@@ -290,43 +287,40 @@ class PeriodClosingVoucher(AccountsController):
 		self.accounting_dimension_fields = default_dimensions + get_accounting_dimensions()

 	def get_gl_entries_for_current_period(self, report_type, only_opening_entries=False, as_iterator=False):
-		gle = frappe.qb.DocType("GL Entry")
-		account = frappe.qb.DocType("Account")
-
-		fields = [
-			gle.name,
-			gle.posting_date,
-			gle.account,
-			gle.account_currency,
-			gle.debit_in_account_currency,
-			gle.credit_in_account_currency,
-			gle.debit,
-			gle.credit,
-		]
-		fields += [gle[dimension] for dimension in self.accounting_dimension_fields]
-
-		query = (
-			frappe.qb.from_(gle)
-			.select(*fields)
-			.where(
-				(gle.company == self.company)
-				& (gle.voucher_type != "Period Closing Voucher")
-				& (gle.is_cancelled == 0)
-				& gle.account.isin(
-					frappe.qb.from_(account).select(account.name).where(account.report_type == report_type)
-				)
-			)
-		)
-
+		date_condition = ""
 		if only_opening_entries:
-			query = query.where(gle.is_opening == "Yes")
+			date_condition = "is_opening = 'Yes'"
 		else:
-			query = query.where(
-				gle.posting_date.between(self.period_start_date, self.period_end_date)
-				& (gle.is_opening == "No")
-			)
+			date_condition = f"posting_date BETWEEN '{self.period_start_date}' AND '{self.period_end_date}' and is_opening = 'No'"

-		return query.run(as_dict=1, as_iterator=as_iterator)
+		# nosemgrep
+		return frappe.db.sql(
+			"""
+			SELECT
+				name,
+				posting_date,
+				account,
+				account_currency,
+				debit_in_account_currency,
+				credit_in_account_currency,
+				debit,
+				credit,
+				{}
+			FROM `tabGL Entry`
+			WHERE
+				{}
+				AND company = %s
+				AND voucher_type != 'Period Closing Voucher'
+				AND EXISTS(SELECT name FROM `tabAccount` WHERE name = account AND report_type = %s)
+				AND is_cancelled = 0
+			""".format(
+				", ".join(self.accounting_dimension_fields),
+				date_condition,
+			),
+			(self.company, report_type),
+			as_dict=1,
+			as_iterator=as_iterator,
+		)

 	def set_account_balance_dict(self, gle, acc_bal_dict):
 		key = self.get_key(gle)
--- a/erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py
+++ b/erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py
@@ -18,6 +18,7 @@ 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(
@@ -26,10 +27,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv1.company = "Test PCV Company"
+		jv1.company = company
 		jv1.save()
 		jv1.submit()

@@ -39,10 +40,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cost of Goods Sold - TPC",
 			account2="Cash - TPC",
 			cost_center=cost_center,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv2.company = "Test PCV Company"
+		jv2.company = company
 		jv2.save()
 		jv2.submit()

@@ -55,28 +56,25 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 400.0, 0.0),
 		)

-		pcv_gle = [
-			tuple(row)
-			for row in frappe.get_all(
-				"GL Entry",
-				filters={"voucher_no": pcv.name},
-				fields=["account", "debit", "credit"],
-				order_by="account",
-				as_list=True,
-			)
-		]
+		pcv_gle = frappe.db.sql(
+			"""
+			select account, debit, credit from `tabGL Entry` where voucher_no=%s order by account
+		""",
+			(pcv.name),
+		)
 		pcv.reload()
 		self.assertEqual(pcv.gle_processing_status, "Completed")
-		self.assertEqual(tuple(pcv_gle), expected_gle)
+		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="Test PCV Company",
+			company=company,
 			cost_center=cost_center1,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -87,7 +85,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			posting_date="2021-03-15",
 		)
 		create_sales_invoice(
-			company="Test PCV Company",
+			company=company,
 			cost_center=cost_center2,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -110,16 +108,14 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 200.0, 0.0, cost_center2),
 		)

-		pcv_gle = [
-			tuple(row)
-			for row in frappe.get_all(
-				"GL Entry",
-				filters={"voucher_no": pcv.name},
-				fields=["account", "debit", "credit", "cost_center"],
-				order_by="account, cost_center",
-				as_list=True,
-			)
-		]
+		pcv_gle = frappe.db.sql(
+			"""
+			select account, debit, credit, cost_center
+			from `tabGL Entry` where voucher_no=%s
+			order by account, cost_center
+		""",
+			(pcv.name),
+		)

 		self.assertSequenceEqual(pcv_gle, expected_gle)

@@ -134,11 +130,12 @@ 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="Test PCV Company",
+			company=company,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
 			cost_center=cost_center,
@@ -155,9 +152,9 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			amount=400,
 			cost_center=cost_center,
 			posting_date="2021-03-15",
-			company="Test PCV Company",
+			company=company,
 		)
-		jv.company = "Test PCV Company"
+		jv.company = company
 		jv.finance_book = create_finance_book().name
 		jv.save()
 		jv.submit()
@@ -172,21 +169,19 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 400.0, 0.0, jv.finance_book),
 		)

-		pcv_gle = [
-			tuple(row)
-			for row in frappe.get_all(
-				"GL Entry",
-				filters={"voucher_no": pcv.name},
-				fields=["account", "debit", "credit", "finance_book"],
-				order_by="account, finance_book",
-				as_list=True,
-			)
-		]
+		pcv_gle = frappe.db.sql(
+			"""
+			select account, debit, credit, finance_book
+			from `tabGL Entry` where voucher_no=%s
+			order by account, finance_book
+		""",
+			(pcv.name),
+		)

-		# compare order-independently: postgres and MariaDB order NULL finance_book differently
-		self.assertSequenceEqual(sorted(pcv_gle, key=str), sorted(expected_gle, key=str))
+		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")
@@ -197,15 +192,16 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv1.company = "Test PCV Company"
+		jv1.company = 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")

@@ -215,10 +211,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center1,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv1.company = "Test PCV Company"
+		jv1.company = company
 		jv1.save()
 		jv1.submit()

@@ -228,10 +224,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center2,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv2.company = "Test PCV Company"
+		jv2.company = company
 		jv2.save()
 		jv2.submit()

@@ -258,11 +254,11 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center2,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)

-		jv3.company = "Test PCV Company"
+		jv3.company = company
 		jv3.save()
 		jv3.submit()

@@ -297,12 +293,12 @@ 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": "Test PCV Company"}, "name")
+		warehouse = frappe.db.get_value("Warehouse", {"company": company}, "name")

 		repost_doc = frappe.get_doc(
 			{
 				"doctype": "Repost Item Valuation",
-				"company": "Test PCV Company",
+				"company": company,
 				"posting_date": "2020-03-15",
 				"based_on": "Item and Warehouse",
 				"item_code": "Test Item 1",
@@ -343,6 +339,7 @@ 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(
@@ -351,10 +348,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv.company = "Test PCV Company"
+		jv.company = company
 		jv.save()
 		jv.submit()

@@ -367,15 +364,32 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			posting_date="2022-01-01",
 		)

-		totals_after_cancel = frappe.get_all(
-			"GL Entry",
-			filters={"voucher_type": "Journal Entry", "voucher_no": jv.name, "is_cancelled": 0},
-			fields=[{"SUM": "debit", "as": "total_debit"}, {"SUM": "credit", "as": "total_credit"}],
+		totals_after_cancel = frappe.db.sql(
+			"""
+				select sum(debit) as total_debit, sum(credit) as total_credit
+				from `tabGL Entry`
+				where voucher_type=%s and voucher_no=%s and is_cancelled=0
+			""",
+			("Journal Entry", jv.name),
+			as_dict=True,
 		)[0]

 		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(
 		{
--- a/erpnext/accounts/doctype/pos_closing_entry/pos_closing_entry.py
+++ b/erpnext/accounts/doctype/pos_closing_entry/pos_closing_entry.py
@@ -295,7 +295,7 @@ def get_payments(invoices):
 		.groupby(SalesInvoicePayment.mode_of_payment)
 		.select(
 			SalesInvoicePayment.mode_of_payment,
-			fn.Max(SalesInvoicePayment.account).as_("account"),
+			SalesInvoicePayment.account,
 			fn.Sum(SalesInvoicePayment.amount).as_("amount"),
 		)
 	)
@@ -419,7 +419,7 @@ def build_invoice_query(invoice_doctype, user, pos_profile, start, end):
 			InvoiceDocType.account_for_change_amount,
 			InvoiceDocType.is_return,
 			InvoiceDocType.return_against,
-			fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time).as_("timestamp"),
+			fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time).as_("timestamp"),
 			ConstantColumn(invoice_doctype).as_("doctype"),
 		)
 		.where(
@@ -428,8 +428,8 @@ def build_invoice_query(invoice_doctype, user, pos_profile, start, end):
 			& (InvoiceDocType.is_pos == 1)
 			& (InvoiceDocType.pos_profile == pos_profile)
 			& (
-				(fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time) >= start)
-				& (fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time) <= end)
+				(fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time) >= start)
+				& (fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time) <= end)
 			)
 		)
 	)
--- a/erpnext/accounts/doctype/pos_invoice/pos_invoice.py
+++ b/erpnext/accounts/doctype/pos_invoice/pos_invoice.py
@@ -6,7 +6,7 @@ import frappe
 from frappe import _, bold
 from frappe.model.document import Document
 from frappe.model.mapper import map_child_doc, map_doc
-from frappe.query_builder.functions import IfNull, Lower, Sum
+from frappe.query_builder.functions import IfNull, Sum
 from frappe.utils import cint, flt, get_link_to_form, getdate, nowdate
 from frappe.utils.nestedset import get_descendants_of

@@ -505,20 +505,19 @@ class POSInvoice(SalesInvoice):
 			if d.get("serial_no"):
 				serial_nos = get_serial_nos(d.serial_no)
 				for sr in serial_nos:
-					POI = frappe.qb.DocType("POS Invoice Item")
-					s = sr.lower()
-					serial_no_exists = (
-						frappe.qb.from_(POI)
-						.select(POI.name)
-						.where(POI.parent == self.return_against)
-						.where(
-							(Lower(POI.serial_no) == s)
-							| Lower(POI.serial_no).like(f"{s}\n%")
-							| Lower(POI.serial_no).like(f"%\n{s}")
-							| Lower(POI.serial_no).like(f"%\n{s}\n%")
-						)
-						.limit(1)
-						.run()
+					serial_no_exists = frappe.db.sql(
+						"""
+						SELECT name
+						FROM `tabPOS Invoice Item`
+						WHERE
+							parent = %s
+							and (serial_no = %s
+								or serial_no like %s
+								or serial_no like %s
+								or serial_no like %s
+							)
+					""",
+						(self.return_against, sr, sr + "\n%", "%\n" + sr, "%\n" + sr + "\n%"),
 					)

 					if not serial_no_exists:
@@ -964,9 +963,15 @@ def get_bundle_availability(bundle_item_code, warehouse):


 def get_bin_qty(item_code, warehouse):
-	actual_qty = frappe.db.get_value("Bin", {"item_code": item_code, "warehouse": warehouse}, "actual_qty")
+	bin_qty = frappe.db.sql(
+		"""select actual_qty from `tabBin`
+		where item_code = %s and warehouse = %s
+		limit 1""",
+		(item_code, warehouse),
+		as_dict=1,
+	)

-	return actual_qty or 0
+	return bin_qty[0].actual_qty or 0 if bin_qty else 0


 def get_pos_reserved_qty(item_code, warehouse):
--- a/erpnext/accounts/doctype/pos_profile/pos_profile.py
+++ b/erpnext/accounts/doctype/pos_profile/pos_profile.py
@@ -118,21 +118,14 @@ class POSProfile(Document):

 	def validate_default_profile(self):
 		for row in self.applicable_for_users:
-			pfu = frappe.qb.DocType("POS Profile User")
-			pf = frappe.qb.DocType("POS Profile")
-			res = (
-				frappe.qb.from_(pfu)
-				.inner_join(pf)
-				.on(pf.name == pfu.parent)
-				.select(pf.name)
-				.where(
-					(pfu.user == row.user)
-					& (pf.name != self.name)
-					& (pf.company == self.company)
-					& (pfu.default == 1)
-					& (pf.disabled == 0)
-				)
-				.run()
+			res = frappe.db.sql(
+				"""select pf.name
+				from
+					`tabPOS Profile User` pfu, `tabPOS Profile` pf
+				where
+					pf.name = pfu.parent and pfu.user = %s and pf.name != %s and pf.company = %s
+					and pfu.default=1 and pf.disabled = 0""",
+				(row.user, self.name, self.company),
 			)

 			if row.default and res:
@@ -272,11 +265,10 @@ def get_permitted_nodes(group_type):

 def get_child_nodes(group_type, root):
 	lft, rgt = frappe.db.get_value(group_type, root, ["lft", "rgt"])
-	return frappe.get_all(
-		group_type,
-		filters={"lft": [">=", lft], "rgt": ["<=", rgt]},
-		fields=["name", "lft", "rgt"],
-		order_by="lft",
+	return frappe.db.sql(
+		f""" Select name, lft, rgt from `tab{group_type}` where
+			lft >= {lft} and rgt <= {rgt} order by lft""",
+		as_dict=1,
 	)


@@ -286,33 +278,40 @@ def pos_profile_query(doctype: str, txt: str, searchfield: str, start: int, page
 	user = frappe.session["user"]
 	company = filters.get("company") or frappe.defaults.get_user_default("company")

-	pf = frappe.qb.DocType("POS Profile")
-	pfu = frappe.qb.DocType("POS Profile User")
+	args = {
+		"user": user,
+		"start": start,
+		"company": company,
+		"page_len": page_len,
+		"txt": "%%%s%%" % txt,
+	}

-	pos_profile = (
-		frappe.qb.from_(pf)
-		.inner_join(pfu)
-		.on(pfu.parent == pf.name)
-		.select(pf.name)
-		.where((pfu.user == user) & (pf.company == company) & pf.name.like(f"%{txt}%") & (pf.disabled == 0))
-		.limit(page_len)
-		.offset(start)
-		.run()
+	pos_profile = frappe.db.sql(
+		"""select pf.name
+		from
+			`tabPOS Profile` pf, `tabPOS Profile User` pfu
+		where
+			pfu.parent = pf.name and pfu.user = %(user)s and pf.company = %(company)s
+			and (pf.name like %(txt)s)
+			and pf.disabled = 0 limit %(page_len)s offset %(start)s""",
+		args,
 	)

 	if not pos_profile:
-		pos_profile = (
-			frappe.qb.from_(pf)
-			.left_join(pfu)
-			.on(pf.name == pfu.parent)
-			.select(pf.name)
-			.where(
-				(pfu.user.isnull() | (pfu.user == ""))
-				& (pf.company == company)
-				& pf.name.like(f"%{txt}%")
-				& (pf.disabled == 0)
-			)
-			.run()
+		del args["user"]
+
+		pos_profile = frappe.db.sql(
+			"""select pf.name
+			from
+				`tabPOS Profile` pf left join `tabPOS Profile User` pfu
+			on
+				pf.name = pfu.parent
+			where
+				ifnull(pfu.user, '') = ''
+				and pf.company = %(company)s
+				and pf.name like %(txt)s
+				and pf.disabled = 0""",
+			args,
 		)

 	return pos_profile
--- a/erpnext/accounts/doctype/pricing_rule/utils.py
+++ b/erpnext/accounts/doctype/pricing_rule/utils.py
@@ -114,7 +114,7 @@ def _get_pricing_rules(apply_on, args, values):
 		if apply_on_field == "item_code":
 			if args.get("uom", None):
 				item_conditions += (
-					" and ({child_doc}.uom={item_uom} or COALESCE({child_doc}.uom, '')='')".format(
+					" and ({child_doc}.uom={item_uom} or IFNULL({child_doc}.uom, '')='')".format(
 						child_doc=child_doc, item_uom=frappe.db.escape(args.get("uom"))
 					)
 				)
@@ -127,7 +127,7 @@ def _get_pricing_rules(apply_on, args, values):
 	elif apply_on_field == "item_group":
 		item_conditions = _get_tree_conditions(args, "Item Group", child_doc, False)
 		if args.get("uom", None):
-			item_conditions += " and ({child_doc}.uom={item_uom} or COALESCE({child_doc}.uom, '')='')".format(
+			item_conditions += " and ({child_doc}.uom={item_uom} or IFNULL({child_doc}.uom, '')='')".format(
 				child_doc=child_doc, item_uom=frappe.db.escape(args.get("uom"))
 			)

@@ -139,7 +139,7 @@ def _get_pricing_rules(apply_on, args, values):
 	if not args.price_list:
 		args.price_list = None

-	conditions += " and coalesce(`tabPricing Rule`.for_price_list, '') in (%(price_list)s, '')"
+	conditions += " and ifnull(`tabPricing Rule`.for_price_list, '') in (%(price_list)s, '')"
 	values["price_list"] = args.get("price_list")

 	pricing_rules = (
@@ -195,8 +195,10 @@ def _get_tree_conditions(args, parenttype, table, allow_blank=True):
 		except TypeError:
 			frappe.throw(_("Invalid {0}").format(args.get(field)))

-		parent_groups = frappe.get_all(
-			parenttype, filters={"lft": ["<=", lft], "rgt": [">=", rgt]}, pluck="name"
+		parent_groups = frappe.db.sql_list(
+			"""select name from `tab{}`
+			where lft<={} and rgt>={}""".format(parenttype, "%s", "%s"),
+			(lft, rgt),
 		)

 		if parenttype in ["Customer Group", "Item Group", "Territory"]:
@@ -215,14 +217,14 @@ def _get_tree_conditions(args, parenttype, table, allow_blank=True):
 		if parent_groups:
 			if allow_blank:
 				parent_groups.append("")
-			condition = "coalesce({table}.{field}, '') in ({parent_groups})".format(
+			condition = "ifnull({table}.{field}, '') in ({parent_groups})".format(
 				table=table, field=field, parent_groups=", ".join(frappe.db.escape(d) for d in parent_groups)
 			)

 			frappe.flags.tree_conditions[key] = condition

 	elif allow_blank:
-		condition = f"coalesce({table}.{field}, '') = ''"
+		condition = f"ifnull({table}.{field}, '') = ''"

 	return condition

@@ -230,10 +232,10 @@ def _get_tree_conditions(args, parenttype, table, allow_blank=True):
 def get_other_conditions(conditions, values, args):
 	for field in ["company", "customer", "supplier", "campaign", "sales_partner"]:
 		if args.get(field):
-			conditions += f" and coalesce(`tabPricing Rule`.{field}, '') in (%({field})s, '')"
+			conditions += f" and ifnull(`tabPricing Rule`.{field}, '') in (%({field})s, '')"
 			values[field] = args.get(field)
 		else:
-			conditions += f" and coalesce(`tabPricing Rule`.{field}, '') = ''"
+			conditions += f" and ifnull(`tabPricing Rule`.{field}, '') = ''"

 	for parenttype in ["Customer Group", "Territory", "Supplier Group"]:
 		group_condition = _get_tree_conditions(args, parenttype, "`tabPricing Rule`")
@@ -246,8 +248,8 @@ def get_other_conditions(conditions, values, args):
 		or frappe.get_value(args.get("doctype"), args.get("name"), "posting_date", ignore=True)
 	)
 	if date:
-		conditions += """ and %(transaction_date)s between coalesce(`tabPricing Rule`.valid_from, '2000-01-01')
-			and coalesce(`tabPricing Rule`.valid_upto, '2500-12-31')"""
+		conditions += """ and %(transaction_date)s between ifnull(`tabPricing Rule`.valid_from, '2000-01-01')
+			and ifnull(`tabPricing Rule`.valid_upto, '2500-12-31')"""
 		values["transaction_date"] = date

 	if args.get("doctype") in [
@@ -262,9 +264,9 @@ def get_other_conditions(conditions, values, args):
 		"POS Invoice",
 		"POS Invoice Item",
 	]:
-		conditions += """ and coalesce(`tabPricing Rule`.selling, 0) = 1"""
+		conditions += """ and ifnull(`tabPricing Rule`.selling, 0) = 1"""
 	else:
-		conditions += """ and coalesce(`tabPricing Rule`.buying, 0) = 1"""
+		conditions += """ and ifnull(`tabPricing Rule`.buying, 0) = 1"""

 	return conditions

--- a/erpnext/accounts/doctype/process_payment_reconciliation/process_payment_reconciliation.py
+++ b/erpnext/accounts/doctype/process_payment_reconciliation/process_payment_reconciliation.py
@@ -431,9 +431,7 @@ def reconcile(doc: None | str = None) -> None:
 					# Update reconciled flag
 					allocation_names = [x.name for x in allocations]
 					ppa = qb.DocType("Process Payment Reconciliation Log Allocations")
-					qb.update(ppa).set(ppa.reconciled, 1).where(
-						ppa.name.isin(allocation_names)
-					).run()  # smallint, not bool
+					qb.update(ppa).set(ppa.reconciled, True).where(ppa.name.isin(allocation_names)).run()

 					# Update reconciled count
 					reconciled_count = frappe.db.count(
--- a/erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py
+++ b/erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py
@@ -553,8 +553,7 @@ 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"),
-		# account_currency is constant per grouped account -> Max() keeps the GROUP BY postgres-valid
-		Max(gle.account_currency).as_("account_currency"),
+		gle.account_currency,
 	).where(
 		(gle.company.eq(company))
 		& (gle.is_cancelled.eq(0))
--- a/erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.json
+++ b/erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.json
@@ -16,7 +16,6 @@
  "categorize_by",
  "cost_center",
  "territory",
-  "show_opening_entries",
  "ignore_exchange_rate_revaluation_journals",
  "ignore_cr_dr_notes",
  "column_break_14",
@@ -415,17 +414,10 @@
   "fieldtype": "Link",
   "label": "Print Format",
   "options": "Print Format"
-  },
-  {
-   "default": "0",
-   "depends_on": "eval:(doc.report == 'General Ledger');",
-   "fieldname": "show_opening_entries",
-   "fieldtype": "Check",
-   "label": "Show Opening Entries"
  }
 ],
 "links": [],
- "modified": "2026-06-01 15:37:07.660442",
+ "modified": "2025-10-07 12:19:20.719898",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Process Statement Of Accounts",
--- a/erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.py
+++ b/erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.py
@@ -6,6 +6,7 @@ import copy

 import frappe
 from frappe import _
+from frappe.desk.reportview import get_match_cond
 from frappe.model.document import Document
 from frappe.utils import add_days, add_months, format_date, getdate, today
 from frappe.utils.jinja import validate_template
@@ -19,7 +20,6 @@ from erpnext.accounts.report.accounts_receivable_summary.accounts_receivable_sum
 	execute as get_ageing,
 )
 from erpnext.accounts.report.general_ledger.general_ledger import execute as get_soa
-from erpnext.utilities.query import get_match_conditions_qb


 class ProcessStatementOfAccounts(Document):
@@ -75,7 +75,6 @@ class ProcessStatementOfAccounts(Document):
 		sender: DF.Link | None
 		show_future_payments: DF.Check
 		show_net_values_in_party_account: DF.Check
-		show_opening_entries: DF.Check
 		show_remarks: DF.Check
 		start_date: DF.Date | None
 		subject: DF.Data | None
@@ -271,7 +270,7 @@ def get_gl_filters(doc, entry, tax_id, presentation_currency):
 		"categorize_by": doc.categorize_by,
 		"currency": doc.currency,
 		"project": [p.project_name for p in doc.project],
-		"show_opening_entries": doc.show_opening_entries,
+		"show_opening_entries": 0,
 		"include_default_book_entries": 0,
 		"tax_id": tax_id if tax_id else None,
 		"show_net_values_in_party_account": doc.show_net_values_in_party_account,
@@ -366,19 +365,15 @@ def get_customers_based_on_territory_or_customer_group(customer_collection, coll

 def get_customers_based_on_sales_person(sales_person):
 	lft, rgt = frappe.db.get_value("Sales Person", sales_person, ["lft", "rgt"])
-	steam = frappe.qb.DocType("Sales Team")
-	sp = frappe.qb.DocType("Sales Person")
-	records = (
-		frappe.qb.from_(steam)
-		.select(steam.parent, steam.parenttype)
-		.distinct()
-		.where(
-			(steam.parenttype == "Customer")
-			& steam.sales_person.isin(
-				frappe.qb.from_(sp).select(sp.name).where((sp.lft >= lft) & (sp.rgt <= rgt))
-			)
-		)
-		.run(as_dict=1)
+	records = frappe.db.sql(
+		"""
+		select distinct parent, parenttype
+		from `tabSales Team` steam
+		where parenttype = 'Customer'
+			and exists(select name from `tabSales Person` where lft >= %s and rgt <= %s and name = steam.sales_person)
+	""",
+		(lft, rgt),
+		as_dict=1,
 	)
 	sales_person_records = frappe._dict()
 	for d in records:
@@ -473,30 +468,31 @@ def get_customer_emails(customer_name: str, primary_mandatory: str | int, billin

 	frappe.has_permission("Customer", "read", customer_name, throw=True)

-	email = frappe.qb.DocType("Contact Email")
-	link = frappe.qb.DocType("Dynamic Link")
-	contact = frappe.qb.DocType("Contact")
-
-	query = (
-		frappe.qb.from_(email)
-		.join(link)
-		.on(email.parent == link.parent)
-		.join(contact)
-		.on(contact.name == link.parent)
-		.select(email.email_id)
-		.where(
-			(link.link_doctype == "Customer")
-			& (link.link_name == customer_name)
-			& (contact.is_billing_contact == 1)
-		)
-		.orderby(contact.creation, order=frappe.qb.desc)
+	billing_email = frappe.db.sql(
+		"""
+		SELECT
+			email.email_id
+		FROM
+			`tabContact Email` AS email
+		JOIN
+			`tabDynamic Link` AS link
+		ON
+			email.parent=link.parent
+		JOIN
+			`tabContact` AS contact
+		ON
+			contact.name=link.parent
+		WHERE
+			link.link_doctype='Customer'
+			and link.link_name=%s
+			and contact.is_billing_contact=1
+			{mcond}
+		ORDER BY
+			contact.creation desc
+		""".format(mcond=get_match_cond("Contact")),
+		customer_name,
 	)

-	for condition in get_match_conditions_qb("Contact", table=contact):
-		query = query.where(condition)
-
-	billing_email = query.run()
-
 	if len(billing_email) == 0 or (billing_email[0][0] is None):
 		if billing_and_primary:
 			frappe.throw(_("No billing email found for customer: {0}").format(customer_name))
--- a/erpnext/accounts/doctype/process_statement_of_accounts/test_process_statement_of_accounts.py
+++ b/erpnext/accounts/doctype/process_statement_of_accounts/test_process_statement_of_accounts.py
@@ -25,8 +25,10 @@ class TestProcessStatementOfAccounts(ERPNextTestSuite, AccountsTestMixin):
 			update_modified=False,
 		)

-		self.company = "_Test Company"
+		self.create_company()
+		self.create_customer()
 		self.create_customer(customer_name="Other Customer")
+		self.clear_old_entries()
 		self.si = create_sales_invoice()
 		create_sales_invoice(customer="Other Customer")

--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
@@ -167,6 +167,14 @@
  "terms_section_break",
  "tc_name",
  "terms",
+  "commission_section",
+  "purchase_partner",
+  "amount_eligible_for_commission",
+  "column_break_commission",
+  "commission_rate",
+  "total_commission",
+  "purchase_team_section",
+  "purchase_team",
  "more_info_tab",
  "status_section",
  "status",
@@ -614,12 +622,10 @@
  {
   "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,
-   "show_description_on_click": 1
+   "print_hide": 1
  },
  {
   "fieldname": "scan_barcode",
@@ -1685,6 +1691,66 @@
   "fieldname": "automation_section",
   "fieldtype": "Section Break",
   "label": "Automation"
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "purchase_partner",
+   "fieldname": "commission_section",
+   "fieldtype": "Section Break",
+   "label": "Commission",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "purchase_partner",
+   "fieldtype": "Link",
+   "label": "Purchase Partner",
+   "options": "Purchase Partner",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "amount_eligible_for_commission",
+   "fieldtype": "Currency",
+   "label": "Amount Eligible for Commission",
+   "options": "Company:company:default_currency",
+   "print_hide": 1,
+   "read_only": 1
+  },
+  {
+   "fieldname": "column_break_commission",
+   "fieldtype": "Column Break",
+   "print_hide": 1
+  },
+  {
+   "fetch_from": "purchase_partner.commission_rate",
+   "fetch_if_empty": 1,
+   "fieldname": "commission_rate",
+   "fieldtype": "Float",
+   "label": "Commission Rate (%)",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "total_commission",
+   "fieldtype": "Currency",
+   "label": "Total Commission",
+   "options": "Company:company:default_currency",
+   "print_hide": 1,
+   "read_only": 1
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "purchase_team",
+   "fieldname": "purchase_team_section",
+   "fieldtype": "Section Break",
+   "label": "Purchase Team",
+   "print_hide": 1
+  },
+  {
+   "allow_on_submit": 1,
+   "fieldname": "purchase_team",
+   "fieldtype": "Table",
+   "label": "Purchase Contributions and Incentives",
+   "options": "Purchase Team",
+   "print_hide": 1
  }
 ],
 "grid_page_length": 50,
@@ -1692,7 +1758,7 @@
 "idx": 204,
 "is_submittable": 1,
 "links": [],
- "modified": "2026-06-13 18:36:46.704623",
+ "modified": "2026-05-28 12:36:55.215363",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Purchase Invoice",
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -524,11 +524,16 @@ class PurchaseInvoice(BuyingController):
 	def check_prev_docstatus(self):
 		for d in self.get("items"):
 			if d.purchase_order:
-				submitted = frappe.db.exists("Purchase Order", {"docstatus": 1, "name": d.purchase_order})
+				submitted = frappe.db.sql(
+					"select name from `tabPurchase Order` where docstatus = 1 and name = %s", d.purchase_order
+				)
 				if not submitted:
 					frappe.throw(_("Purchase Order {0} is not submitted").format(d.purchase_order))
 			if d.purchase_receipt:
-				submitted = frappe.db.exists("Purchase Receipt", {"docstatus": 1, "name": d.purchase_receipt})
+				submitted = frappe.db.sql(
+					"select name from `tabPurchase Receipt` where docstatus = 1 and name = %s",
+					d.purchase_receipt,
+				)
 				if not submitted:
 					frappe.throw(_("Purchase Receipt {0} is not submitted").format(d.purchase_receipt))

@@ -796,20 +801,25 @@ class PurchaseInvoice(BuyingController):
 			if cint(frappe.get_single_value("Accounts Settings", "check_supplier_invoice_uniqueness")):
 				fiscal_year = get_fiscal_year(self.posting_date, company=self.company, as_dict=True)

-				pi = frappe.get_all(
-					"Purchase Invoice",
-					filters={
+				pi = frappe.db.sql(
+					"""select name from `tabPurchase Invoice`
+					where
+						bill_no = %(bill_no)s
+						and supplier = %(supplier)s
+						and name != %(name)s
+						and docstatus < 2
+						and posting_date between %(year_start_date)s and %(year_end_date)s""",
+					{
 						"bill_no": self.bill_no,
 						"supplier": self.supplier,
-						"name": ["!=", self.name],
-						"docstatus": ["<", 2],
-						"posting_date": ["between", [fiscal_year.year_start_date, fiscal_year.year_end_date]],
+						"name": self.name,
+						"year_start_date": fiscal_year.year_start_date,
+						"year_end_date": fiscal_year.year_end_date,
 					},
-					pluck="name",
 				)

 				if pi:
-					pi = pi[0]
+					pi = pi[0][0]

 					frappe.throw(
 						_("Supplier Invoice No exists in Purchase Invoice {0}").format(
--- a/erpnext/accounts/doctype/purchase_invoice/services/expense_account.py
+++ b/erpnext/accounts/doctype/purchase_invoice/services/expense_account.py
@@ -51,17 +51,24 @@ 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
 					if item.purchase_receipt:
-						negative_expense_booked_in_pr = frappe.db.exists(
-							"GL Entry",
-							{
-								"voucher_type": "Purchase Receipt",
-								"voucher_no": item.purchase_receipt,
-								"account": stock_not_billed_account,
-							},
+						negative_expense_booked_in_pr = frappe.db.sql(
+							"""select name from `tabGL Entry`
+							where voucher_type='Purchase Receipt' and voucher_no=%s and account = %s""",
+							(item.purchase_receipt, stock_not_billed_account),
 						)

 						if negative_expense_booked_in_pr:
--- a/erpnext/accounts/doctype/purchase_invoice/services/gl_composer.py
+++ b/erpnext/accounts/doctype/purchase_invoice/services/gl_composer.py
@@ -395,14 +395,10 @@ class PurchaseInvoiceGLComposer(BaseGLComposer):
 			):
 				# Post reverse entry for Stock-Received-But-Not-Billed if booked in Purchase Receipt
 				if item.purchase_receipt and valuation_tax_accounts:
-					negative_expense_booked_in_pr = frappe.get_all(
-						"GL Entry",
-						filters={
-							"voucher_type": "Purchase Receipt",
-							"voucher_no": item.purchase_receipt,
-							"account": ["in", valuation_tax_accounts],
-						},
-						pluck="name",
+					negative_expense_booked_in_pr = frappe.db.sql(
+						"""select name from `tabGL Entry`
+							where voucher_type='Purchase Receipt' and voucher_no=%s and account in %s""",
+						(item.purchase_receipt, valuation_tax_accounts),
 					)

 					(
--- a/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
+++ b/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
@@ -121,6 +121,7 @@
  "dimension_col_break",
  "cost_center",
  "section_break_82",
+  "grant_commission",
  "page_break"
 ],
 "fields": [
@@ -1004,6 +1005,15 @@
   "label": "Delivered by Supplier",
   "print_hide": 1,
   "read_only": 1
+  },
+  {
+   "default": "0",
+   "fetch_from": "item_code.grant_commission",
+   "fieldname": "grant_commission",
+   "fieldtype": "Check",
+   "label": "Grant Commission",
+   "print_hide": 1,
+   "read_only": 1
  }
 ],
 "grid_page_length": 50,
@@ -1021,4 +1031,4 @@
 "sort_field": "creation",
 "sort_order": "DESC",
 "states": []
-}
+}
--- a/erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json
+++ b/erpnext/accounts/doctype/purchase_taxes_and_charges/purchase_taxes_and_charges.json
@@ -11,7 +11,6 @@
  "add_deduct_tax",
  "charge_type",
  "row_id",
-  "allocate_full_amount_to_stock_items",
  "included_in_print_rate",
  "included_in_paid_amount",
  "col_break1",
@@ -79,14 +78,6 @@
   "oldfieldname": "row_id",
   "oldfieldtype": "Data"
  },
-  {
-   "default": "1",
-   "depends_on": "eval:doc.charge_type=='Actual' && ['Valuation', 'Valuation and Total'].includes(doc.category)",
-   "description": "If checked, the entire amount (e.g. Freight) is allocated to the valuation of stock & asset items only. If unchecked, the amount is distributed across all items and the portion belonging to non-stock items is not added to valuation.",
-   "fieldname": "allocate_full_amount_to_stock_items",
-   "fieldtype": "Check",
-   "label": "Allocate Full Amount to Stock Items"
-  },
  {
   "default": "0",
   "description": "If checked, the tax amount will be considered as already included in the Print Rate / Print Amount",
--- a/erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.py
+++ b/erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.py
@@ -158,7 +158,6 @@ 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
--- a/erpnext/accounts/doctype/sales_invoice/mapper.py
+++ b/erpnext/accounts/doctype/sales_invoice/mapper.py
@@ -200,11 +200,106 @@ def make_inter_company_transaction(doctype, source_name, target_doc=None):
 		set_purchase_references(target)

 	def update_details(source_doc, target_doc, source_parent):
+		def _validate_address_link(address, link_doctype, link_name):
+			return frappe.db.get_value(
+				"Dynamic Link",
+				{
+					"parent": address,
+					"parenttype": "Address",
+					"link_doctype": link_doctype,
+					"link_name": link_name,
+				},
+				"parent",
+			)
+
 		target_doc.inter_company_invoice_reference = source_doc.name
 		if target_doc.doctype in ["Purchase Invoice", "Purchase Order"]:
-			_apply_purchase_party_details(target_doc, source_doc, details)
+			currency = frappe.db.get_value("Supplier", details.get("party"), "default_currency")
+			target_doc.company = details.get("company")
+			target_doc.supplier = details.get("party")
+			target_doc.is_internal_supplier = 1
+			target_doc.ignore_pricing_rule = 1
+			target_doc.buying_price_list = source_doc.selling_price_list
+
+			# Invert Addresses
+			if source_doc.company_address and _validate_address_link(
+				source_doc.company_address, "Supplier", details.get("party")
+			):
+				update_address(target_doc, "supplier_address", "address_display", source_doc.company_address)
+			if source_doc.dispatch_address_name and _validate_address_link(
+				source_doc.dispatch_address_name, "Company", details.get("company")
+			):
+				update_address(
+					target_doc,
+					"dispatch_address",
+					"dispatch_address_display",
+					source_doc.dispatch_address_name,
+				)
+			if source_doc.shipping_address_name and _validate_address_link(
+				source_doc.shipping_address_name, "Company", details.get("company")
+			):
+				update_address(
+					target_doc,
+					"shipping_address",
+					"shipping_address_display",
+					source_doc.shipping_address_name,
+				)
+			if source_doc.customer_address and _validate_address_link(
+				source_doc.customer_address, "Company", details.get("company")
+			):
+				update_address(
+					target_doc, "billing_address", "billing_address_display", source_doc.customer_address
+				)
+
+			if currency:
+				target_doc.currency = currency
+
+			update_taxes(
+				target_doc,
+				party=target_doc.supplier,
+				party_type="Supplier",
+				company=target_doc.company,
+				doctype=target_doc.doctype,
+				party_address=target_doc.supplier_address,
+				company_address=target_doc.shipping_address,
+			)
+
 		else:
-			_apply_sales_party_details(target_doc, source_doc, details)
+			currency = frappe.db.get_value("Customer", details.get("party"), "default_currency")
+			target_doc.company = details.get("company")
+			target_doc.customer = details.get("party")
+			target_doc.selling_price_list = source_doc.buying_price_list
+
+			if source_doc.supplier_address and _validate_address_link(
+				source_doc.supplier_address, "Company", details.get("company")
+			):
+				update_address(
+					target_doc, "company_address", "company_address_display", source_doc.supplier_address
+				)
+			if source_doc.shipping_address and _validate_address_link(
+				source_doc.shipping_address, "Customer", details.get("party")
+			):
+				update_address(
+					target_doc, "shipping_address_name", "shipping_address", source_doc.shipping_address
+				)
+			if source_doc.shipping_address and _validate_address_link(
+				source_doc.shipping_address, "Customer", details.get("party")
+			):
+				update_address(target_doc, "customer_address", "address_display", source_doc.shipping_address)
+
+			if currency:
+				target_doc.currency = currency
+
+			update_taxes(
+				target_doc,
+				party=target_doc.customer,
+				party_type="Customer",
+				company=target_doc.company,
+				doctype=target_doc.doctype,
+				party_address=target_doc.customer_address,
+				company_address=target_doc.company_address,
+				shipping_address_name=target_doc.shipping_address_name,
+			)

 	def update_item(source, target, source_parent):
 		target.qty = flt(source.qty) - received_items.get(source.name, 0.0)
@@ -283,97 +378,6 @@ def make_inter_company_transaction(doctype, source_name, target_doc=None):
 	return doclist


-def _get_linked_address(address, link_doctype, link_name):
-	return frappe.db.get_value(
-		"Dynamic Link",
-		{
-			"parent": address,
-			"parenttype": "Address",
-			"link_doctype": link_doctype,
-			"link_name": link_name,
-		},
-		"parent",
-	)
-
-
-def _apply_purchase_party_details(target_doc, source_doc, details):
-	currency = frappe.db.get_value("Supplier", details.get("party"), "default_currency")
-	target_doc.company = details.get("company")
-	target_doc.supplier = details.get("party")
-	target_doc.is_internal_supplier = 1
-	target_doc.ignore_pricing_rule = 1
-	target_doc.buying_price_list = source_doc.selling_price_list
-
-	# Invert Addresses
-	if source_doc.company_address and _get_linked_address(
-		source_doc.company_address, "Supplier", details.get("party")
-	):
-		update_address(target_doc, "supplier_address", "address_display", source_doc.company_address)
-	if source_doc.dispatch_address_name and _get_linked_address(
-		source_doc.dispatch_address_name, "Company", details.get("company")
-	):
-		update_address(
-			target_doc, "dispatch_address", "dispatch_address_display", source_doc.dispatch_address_name
-		)
-	if source_doc.shipping_address_name and _get_linked_address(
-		source_doc.shipping_address_name, "Company", details.get("company")
-	):
-		update_address(
-			target_doc, "shipping_address", "shipping_address_display", source_doc.shipping_address_name
-		)
-	if source_doc.customer_address and _get_linked_address(
-		source_doc.customer_address, "Company", details.get("company")
-	):
-		update_address(target_doc, "billing_address", "billing_address_display", source_doc.customer_address)
-
-	if currency:
-		target_doc.currency = currency
-
-	update_taxes(
-		target_doc,
-		party=target_doc.supplier,
-		party_type="Supplier",
-		company=target_doc.company,
-		doctype=target_doc.doctype,
-		party_address=target_doc.supplier_address,
-		company_address=target_doc.shipping_address,
-	)
-
-
-def _apply_sales_party_details(target_doc, source_doc, details):
-	currency = frappe.db.get_value("Customer", details.get("party"), "default_currency")
-	target_doc.company = details.get("company")
-	target_doc.customer = details.get("party")
-	target_doc.selling_price_list = source_doc.buying_price_list
-
-	if source_doc.supplier_address and _get_linked_address(
-		source_doc.supplier_address, "Company", details.get("company")
-	):
-		update_address(target_doc, "company_address", "company_address_display", source_doc.supplier_address)
-	if source_doc.shipping_address and _get_linked_address(
-		source_doc.shipping_address, "Customer", details.get("party")
-	):
-		update_address(target_doc, "shipping_address_name", "shipping_address", source_doc.shipping_address)
-	if source_doc.shipping_address and _get_linked_address(
-		source_doc.shipping_address, "Customer", details.get("party")
-	):
-		update_address(target_doc, "customer_address", "address_display", source_doc.shipping_address)
-
-	if currency:
-		target_doc.currency = currency
-
-	update_taxes(
-		target_doc,
-		party=target_doc.customer,
-		party_type="Customer",
-		company=target_doc.company,
-		doctype=target_doc.doctype,
-		party_address=target_doc.customer_address,
-		company_address=target_doc.company_address,
-		shipping_address_name=target_doc.shipping_address_name,
-	)
-
-
@frappe.whitelist()
 def get_received_items(reference_name: str, doctype: str, reference_fieldname: str):
 	reference_field = "inter_company_invoice_reference"
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
@@ -715,7 +715,6 @@
  {
   "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,
@@ -723,8 +722,7 @@
   "label": "Update Stock",
   "oldfieldname": "update_stock",
   "oldfieldtype": "Check",
-   "print_hide": 1,
-   "show_description_on_click": 1
+   "print_hide": 1
  },
  {
   "fieldname": "scan_barcode",
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/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()
--- a/erpnext/accounts/doctype/sales_invoice/services/gl_composer.py
+++ b/erpnext/accounts/doctype/sales_invoice/services/gl_composer.py
@@ -93,7 +93,54 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		if enable_discount_accounting:
 			for item in doc.get("items"):
 				if item.get("discount_amount") and item.get("discount_account"):
-					self._append_item_discount_gl_entries(item, gl_entries)
+					discount_amount = item.discount_amount * item.qty
+					income_account = (
+						item.income_account
+						if (not item.enable_deferred_revenue or doc.is_return)
+						else item.deferred_revenue_account
+					)
+
+					account_currency = get_account_currency(item.discount_account)
+					gl_entries.append(
+						doc.get_gl_dict(
+							{
+								"account": item.discount_account,
+								"against": doc.customer,
+								"debit": flt(
+									discount_amount * doc.get("conversion_rate"),
+									item.precision("discount_amount"),
+								),
+								"debit_in_transaction_currency": flt(
+									discount_amount, item.precision("discount_amount")
+								),
+								"cost_center": item.cost_center,
+								"project": item.project,
+							},
+							account_currency,
+							item=item,
+						)
+					)
+
+					account_currency = get_account_currency(income_account)
+					gl_entries.append(
+						doc.get_gl_dict(
+							{
+								"account": income_account,
+								"against": doc.customer,
+								"credit": flt(
+									discount_amount * doc.get("conversion_rate"),
+									item.precision("discount_amount"),
+								),
+								"credit_in_transaction_currency": flt(
+									discount_amount, item.precision("discount_amount")
+								),
+								"cost_center": item.cost_center,
+								"project": item.project or doc.project,
+							},
+							account_currency,
+							item=item,
+						)
+					)

 		if (
 			(enable_discount_accounting or doc.get("is_cash_or_non_trade_discount"))
@@ -112,143 +159,81 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				)
 			)

-	def _append_item_discount_gl_entries(self, item, gl_entries) -> None:
-		doc = self.doc
-		discount_amount = item.discount_amount * item.qty
-		income_account = (
-			item.income_account
-			if (not item.enable_deferred_revenue or doc.is_return)
-			else item.deferred_revenue_account
-		)
-
-		account_currency = get_account_currency(item.discount_account)
-		gl_entries.append(
-			doc.get_gl_dict(
-				{
-					"account": item.discount_account,
-					"against": doc.customer,
-					"debit": flt(
-						discount_amount * doc.get("conversion_rate"),
-						item.precision("discount_amount"),
-					),
-					"debit_in_transaction_currency": flt(discount_amount, item.precision("discount_amount")),
-					"cost_center": item.cost_center,
-					"project": item.project,
-				},
-				account_currency,
-				item=item,
-			)
-		)
-
-		account_currency = get_account_currency(income_account)
-		gl_entries.append(
-			doc.get_gl_dict(
-				{
-					"account": income_account,
-					"against": doc.customer,
-					"credit": flt(
-						discount_amount * doc.get("conversion_rate"),
-						item.precision("discount_amount"),
-					),
-					"credit_in_transaction_currency": flt(discount_amount, item.precision("discount_amount")),
-					"cost_center": item.cost_center,
-					"project": item.project or doc.project,
-				},
-				account_currency,
-				item=item,
-			)
-		)
-
 	def stock_delivered_but_not_billed_gl_entries(self, gl_entries):
 		doc = self.doc
 		if doc.update_stock or not cint(erpnext.is_perpetual_inventory_enabled(doc.company)):
 			return

 		for item in doc.get("items"):
-			booking = self._get_sdbnb_booking_for_item(item)
-			if booking:
-				self._append_sdbnb_gl_entries(item, booking, gl_entries)
+			if not item.delivery_note and not item.dn_detail:
+				continue

-	def _get_sdbnb_booking_for_item(self, item) -> dict | None:
-		"""SDBNB account and valuation to reverse for a billed-from-delivery-note item, if any."""
-		if not item.delivery_note and not item.dn_detail:
-			return None
+			if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
+				continue

-		if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
-			return None
-
-		dn_expense_account = frappe.get_cached_value("Delivery Note Item", item.dn_detail, "expense_account")
-		if not self._is_sdbnb_reversal(dn_expense_account, item):
-			return None
-
-		delivery_note = item.delivery_note or frappe.get_cached_value(
-			"Delivery Note Item", item.dn_detail, "parent"
-		)
-		if not delivery_note:
-			return None
-
-		item_g = frappe.get_cached_value(
-			"Stock Ledger Entry",
-			{
-				"voucher_no": delivery_note,
-				"voucher_detail_no": item.dn_detail,
-				"item_code": item.item_code,
-				"is_cancelled": 0,
-			},
-			["stock_value_difference", "actual_qty"],
-			as_dict=True,
-		)
-		if not item_g or not flt(item_g.actual_qty):
-			return None
-
-		valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
-		return {
-			"dn_expense_account": dn_expense_account,
-			"valuation_amount": valuation_rate * item.stock_qty,
-		}
-
-	def _is_sdbnb_reversal(self, dn_expense_account, item) -> bool:
-		"""True when the DN booked to an SDBNB account distinct from the item's expense account."""
-		return bool(
-			dn_expense_account
-			and frappe.get_cached_value("Account", dn_expense_account, "account_type")
-			== "Stock Delivered But Not Billed"
-			and item.expense_account
-			and dn_expense_account != item.expense_account
-		)
-
-	def _append_sdbnb_gl_entries(self, item, booking, gl_entries) -> None:
-		dn_expense_account = booking["dn_expense_account"]
-		valuation_amount = booking["valuation_amount"]
-		dn_account_currency = get_account_currency(dn_expense_account)
-		item_account_currency = get_account_currency(item.expense_account)
-
-		gl_entries.append(
-			self.get_gl_dict(
-				{
-					"account": dn_expense_account,
-					"against": item.expense_account,
-					"credit": flt(valuation_amount),
-					"credit_in_account_currency": flt(valuation_amount),
-					"cost_center": item.cost_center,
-				},
-				dn_account_currency,
-				item=item,
+			dn_expense_account = frappe.get_cached_value(
+				"Delivery Note Item", item.dn_detail, "expense_account"
 			)
-		)
-		gl_entries.append(
-			self.get_gl_dict(
-				{
-					"account": item.expense_account,
-					"against": dn_expense_account,
-					"debit": flt(valuation_amount),
-					"debit_in_account_currency": flt(valuation_amount),
-					"cost_center": item.cost_center,
-				},
-				item_account_currency,
-				item=item,
+			if (
+				not dn_expense_account
+				or frappe.get_cached_value("Account", dn_expense_account, "account_type")
+				!= "Stock Delivered But Not Billed"
+				or not item.expense_account
+				or dn_expense_account == item.expense_account
+			):
+				continue
+
+			delivery_note = item.delivery_note or frappe.get_cached_value(
+				"Delivery Note Item", item.dn_detail, "parent"
+			)
+			if not delivery_note:
+				continue
+
+			item_g = frappe.get_cached_value(
+				"Stock Ledger Entry",
+				{
+					"voucher_no": delivery_note,
+					"voucher_detail_no": item.dn_detail,
+					"item_code": item.item_code,
+					"is_cancelled": 0,
+				},
+				["stock_value_difference", "actual_qty"],
+				as_dict=True,
+			)
+
+			if not item_g or not flt(item_g.actual_qty):
+				continue
+			valuation_rate = flt(item_g.stock_value_difference) / flt(item_g.actual_qty)
+			valuation_amount = valuation_rate * item.stock_qty
+			dn_account_currency = get_account_currency(dn_expense_account)
+			item_account_currency = get_account_currency(item.expense_account)
+
+			gl_entries.append(
+				self.get_gl_dict(
+					{
+						"account": dn_expense_account,
+						"against": item.expense_account,
+						"credit": flt(valuation_amount),
+						"credit_in_account_currency": flt(valuation_amount),
+						"cost_center": item.cost_center,
+					},
+					dn_account_currency,
+					item=item,
+				)
+			)
+			gl_entries.append(
+				self.get_gl_dict(
+					{
+						"account": item.expense_account,
+						"against": dn_expense_account,
+						"debit": flt(valuation_amount),
+						"debit_in_account_currency": flt(valuation_amount),
+						"cost_center": item.cost_center,
+					},
+					item_account_currency,
+					item=item,
+				)
 			)
-		)

 	def make_customer_gl_entry(self, gl_entries):
 		doc = self.doc
@@ -265,6 +250,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		)

 		if grand_total and not doc.is_internal_transfer():
+			against_voucher = doc.name
+			if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
+				against_voucher = doc.return_against
+
 			# Did not use base_grand_total to book rounding loss gle
 			gl_entries.append(
 				self.get_gl_dict(
@@ -275,11 +264,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 						"due_date": doc.due_date,
 						"against": doc.against_income_account,
 						"debit": base_grand_total,
-						"debit_in_account_currency": self._get_amount_in_account_currency(
-							doc.party_account_currency, base_grand_total, grand_total
-						),
+						"debit_in_account_currency": base_grand_total
+						if doc.party_account_currency == doc.company_currency
+						else grand_total,
 						"debit_in_transaction_currency": grand_total,
-						"against_voucher": self._resolve_against_voucher(),
+						"against_voucher": against_voucher,
 						"against_voucher_type": doc.doctype,
 						"cost_center": doc.cost_center,
 						"project": doc.project,
@@ -307,10 +296,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 							"account": tax.account_head,
 							"against": doc.customer,
 							"credit": flt(base_amount, tax.precision("tax_amount_after_discount_amount")),
-							"credit_in_account_currency": self._get_amount_in_account_currency(
-								account_currency,
-								flt(base_amount, tax.precision("base_tax_amount_after_discount_amount")),
-								flt(amount, tax.precision("tax_amount_after_discount_amount")),
+							"credit_in_account_currency": (
+								flt(base_amount, tax.precision("base_tax_amount_after_discount_amount"))
+								if account_currency == doc.company_currency
+								else flt(amount, tax.precision("tax_amount_after_discount_amount"))
 							),
 							"credit_in_transaction_currency": flt(
 								amount, tax.precision("tax_amount_after_discount_amount")
@@ -352,57 +341,53 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		)

 		for item in doc.get("items"):
-			if not (
+			if (
 				flt(item.base_net_amount, item.precision("base_net_amount"))
 				or item.is_fixed_asset
 				or enable_discount_accounting
 			):
-				continue
+				# Do not book income for transfer within same company
+				if doc.is_internal_transfer():
+					continue

-			# Do not book income for transfer within same company
-			if doc.is_internal_transfer():
-				continue
+				if item.is_fixed_asset and item.asset:
+					self.get_gl_entries_for_fixed_asset(item, gl_entries)
+				else:
+					income_account = (
+						item.income_account
+						if (not item.enable_deferred_revenue or doc.is_return)
+						else item.deferred_revenue_account
+					)

-			if item.is_fixed_asset and item.asset:
-				self.get_gl_entries_for_fixed_asset(item, gl_entries)
-			else:
-				self._append_item_income_gl_entry(item, gl_entries, tax_service, enable_discount_accounting)
+					amount, base_amount = tax_service.get_amount_and_base_amount(
+						item, enable_discount_accounting
+					)
+
+					account_currency = get_account_currency(income_account)
+					gl_entries.append(
+						self.get_gl_dict(
+							{
+								"account": income_account,
+								"against": doc.customer,
+								"credit": flt(base_amount, item.precision("base_net_amount")),
+								"credit_in_account_currency": (
+									flt(base_amount, item.precision("base_net_amount"))
+									if account_currency == doc.company_currency
+									else flt(amount, item.precision("net_amount"))
+								),
+								"credit_in_transaction_currency": flt(amount, item.precision("net_amount")),
+								"cost_center": item.cost_center,
+								"project": item.project or doc.project,
+							},
+							account_currency,
+							item=item,
+						)
+					)

 		# expense account gl entries
 		if cint(doc.update_stock) and erpnext.is_perpetual_inventory_enabled(doc.company):
 			gl_entries += super(SalesInvoice, doc).get_gl_entries()

-	def _append_item_income_gl_entry(self, item, gl_entries, tax_service, enable_discount_accounting) -> None:
-		doc = self.doc
-		income_account = (
-			item.income_account
-			if (not item.enable_deferred_revenue or doc.is_return)
-			else item.deferred_revenue_account
-		)
-
-		amount, base_amount = tax_service.get_amount_and_base_amount(item, enable_discount_accounting)
-
-		account_currency = get_account_currency(income_account)
-		gl_entries.append(
-			self.get_gl_dict(
-				{
-					"account": income_account,
-					"against": doc.customer,
-					"credit": flt(base_amount, item.precision("base_net_amount")),
-					"credit_in_account_currency": self._get_amount_in_account_currency(
-						account_currency,
-						flt(base_amount, item.precision("base_net_amount")),
-						flt(amount, item.precision("net_amount")),
-					),
-					"credit_in_transaction_currency": flt(amount, item.precision("net_amount")),
-					"cost_center": item.cost_center,
-					"project": item.project or doc.project,
-				},
-				account_currency,
-				item=item,
-			)
-		)
-
 	def get_gl_entries_for_fixed_asset(self, item, gl_entries):
 		doc = self.doc
 		asset = frappe.get_cached_doc("Asset", item.asset)
@@ -476,6 +461,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 				if skip_change_gl_entries and payment_mode.account == doc.account_for_change_amount:
 					payment_mode.base_amount -= flt(doc.change_amount)

+				against_voucher = doc.name
+				if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
+					against_voucher = doc.return_against
+
 				if payment_mode.base_amount:
 					# POS, make payment entries
 					gl_entries.append(
@@ -486,11 +475,11 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 								"party": doc.customer,
 								"against": payment_mode.account,
 								"credit": payment_mode.base_amount,
-								"credit_in_account_currency": self._get_amount_in_account_currency(
-									doc.party_account_currency, payment_mode.base_amount, payment_mode.amount
-								),
+								"credit_in_account_currency": payment_mode.base_amount
+								if doc.party_account_currency == doc.company_currency
+								else payment_mode.amount,
 								"credit_in_transaction_currency": payment_mode.amount,
-								"against_voucher": self._resolve_against_voucher(),
+								"against_voucher": against_voucher,
 								"against_voucher_type": doc.doctype,
 								"cost_center": doc.cost_center,
 							},
@@ -506,11 +495,9 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 								"account": payment_mode.account,
 								"against": doc.customer,
 								"debit": payment_mode.base_amount,
-								"debit_in_account_currency": self._get_amount_in_account_currency(
-									payment_mode_account_currency,
-									payment_mode.base_amount,
-									payment_mode.amount,
-								),
+								"debit_in_account_currency": payment_mode.base_amount
+								if payment_mode_account_currency == doc.company_currency
+								else payment_mode.amount,
 								"debit_in_transaction_currency": payment_mode.amount,
 								"cost_center": doc.cost_center,
 							},
@@ -538,9 +525,9 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 					"party": doc.customer,
 					"against": doc.account_for_change_amount,
 					"debit": flt(doc.base_change_amount),
-					"debit_in_account_currency": self._get_amount_in_account_currency(
-						doc.party_account_currency, flt(doc.base_change_amount), flt(doc.change_amount)
-					),
+					"debit_in_account_currency": flt(doc.base_change_amount)
+					if doc.party_account_currency == doc.company_currency
+					else flt(doc.change_amount),
 					"debit_in_transaction_currency": flt(doc.change_amount),
 					"against_voucher": doc.return_against
 					if cint(doc.is_return) and doc.return_against
@@ -583,10 +570,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 						"party": doc.customer,
 						"against": doc.write_off_account,
 						"credit": flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
-						"credit_in_account_currency": self._get_amount_in_account_currency(
-							doc.party_account_currency,
-							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
-							flt(doc.write_off_amount, doc.precision("write_off_amount")),
+						"credit_in_account_currency": (
+							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount"))
+							if doc.party_account_currency == doc.company_currency
+							else flt(doc.write_off_amount, doc.precision("write_off_amount"))
 						),
 						"credit_in_transaction_currency": flt(
 							doc.write_off_amount, doc.precision("write_off_amount")
@@ -606,10 +593,10 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 						"account": doc.write_off_account,
 						"against": doc.customer,
 						"debit": flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
-						"debit_in_account_currency": self._get_amount_in_account_currency(
-							write_off_account_currency,
-							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount")),
-							flt(doc.write_off_amount, doc.precision("write_off_amount")),
+						"debit_in_account_currency": (
+							flt(doc.base_write_off_amount, doc.precision("base_write_off_amount"))
+							if write_off_account_currency == doc.company_currency
+							else flt(doc.write_off_amount, doc.precision("write_off_amount"))
 						),
 						"debit_in_transaction_currency": flt(
 							doc.write_off_amount, doc.precision("write_off_amount")
@@ -672,14 +659,3 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 					item=doc,
 				)
 			)
-
-	def _get_amount_in_account_currency(self, account_currency, base_amount, transaction_amount):
-		"""Base amount when the account is in company currency, else the transaction amount."""
-		return base_amount if account_currency == self.doc.company_currency else transaction_amount
-
-	def _resolve_against_voucher(self) -> str:
-		"""Settle against the original invoice for returns not kept on their own outstanding."""
-		doc = self.doc
-		if doc.is_return and doc.return_against and not doc.update_outstanding_for_self:
-			return doc.return_against
-		return doc.name
--- a/erpnext/accounts/doctype/sales_invoice/services/pos.py
+++ b/erpnext/accounts/doctype/sales_invoice/services/pos.py
@@ -4,7 +4,7 @@
 """POS helpers for Sales Invoice."""

 import frappe
-from frappe import _
+from frappe import _, msgprint
 from frappe.utils import cint, flt, get_link_to_form


@@ -13,152 +13,111 @@ class PartialPaymentValidationError(frappe.ValidationError):


 class POSService:
-	def __init__(self, doc) -> None:
+	def __init__(self, doc):
 		self.doc = doc

-	def set_pos_fields(self, for_validate: bool = False) -> frappe.Document | dict | None:
-		"""Populate POS-profile fields on the invoice; return the profile, {} or None."""
+	def set_pos_fields(self, for_validate: bool = False) -> frappe.Document | None:
+		"""Populate POS-profile fields on the invoice; return the profile or None."""
 		doc = self.doc
 		if cint(doc.is_pos) != 1:
 			return None

-		self._set_default_change_amount_account()
-
-		if not self._ensure_pos_profile():
-			return None
-
-		pos = frappe.get_doc("POS Profile", doc.pos_profile) if doc.pos_profile else {}
-		if pos:
-			self._apply_pos_profile(pos, for_validate)
-
-		return pos
-
-	def _set_default_change_amount_account(self) -> None:
-		doc = self.doc
 		if not doc.account_for_change_amount:
 			doc.account_for_change_amount = frappe.get_cached_value(
 				"Company", doc.company, "default_cash_account"
 			)

-	def _ensure_pos_profile(self) -> bool:
-		"""Auto-pick a POS Profile for the company; return False if none could be found."""
-		doc = self.doc
-		if doc.pos_profile or doc.flags.ignore_pos_profile:
-			return True
+		from erpnext.stock.get_item_details import (
+			ItemDetailsCtx,
+			get_pos_profile,
+			get_pos_profile_item_details_,
+		)

-		from erpnext.stock.get_item_details import get_pos_profile
+		if not doc.pos_profile and not doc.flags.ignore_pos_profile:
+			pos_profile = get_pos_profile(doc.company) or {}
+			if not pos_profile:
+				return None
+			doc.pos_profile = pos_profile.get("name")

-		pos_profile = get_pos_profile(doc.company) or {}
-		if not pos_profile:
-			return False
+		pos = {}
+		if doc.pos_profile:
+			pos = frappe.get_doc("POS Profile", doc.pos_profile)

-		doc.pos_profile = pos_profile.get("name")
-		return True
+		if pos:
+			if not for_validate:
+				update_multi_mode_option(doc, pos)
+				doc.tax_category = pos.get("tax_category")

-	def _apply_pos_profile(self, pos, for_validate: bool) -> None:
-		doc = self.doc
-		if not for_validate:
-			self._apply_editable_pos_defaults(pos)
+			if not for_validate and not doc.customer:
+				doc.customer = pos.customer

-		if pos.get("account_for_change_amount"):
-			doc.account_for_change_amount = pos.get("account_for_change_amount")
+			if not for_validate:
+				doc.ignore_pricing_rule = pos.ignore_pricing_rule

-		self._copy_pos_profile_fields(pos, for_validate)
+			if pos.get("account_for_change_amount"):
+				doc.account_for_change_amount = pos.get("account_for_change_amount")

-		if pos.get("company_address"):
-			doc.company_address = pos.get("company_address")
+			for fieldname in (
+				"currency",
+				"letter_head",
+				"tc_name",
+				"company",
+				"select_print_heading",
+				"write_off_account",
+				"taxes_and_charges",
+				"write_off_cost_center",
+				"apply_discount_on",
+				"cost_center",
+			):
+				if (not for_validate) or (for_validate and not doc.get(fieldname)):
+					doc.set(fieldname, pos.get(fieldname))

-		self._set_selling_price_list(pos)
+			if pos.get("company_address"):
+				doc.company_address = pos.get("company_address")

-		if not for_validate:
-			self._set_update_stock_from_profile(pos)
+			if doc.customer:
+				customer_price_list, customer_group = frappe.get_value(
+					"Customer", doc.customer, ["default_price_list", "customer_group"]
+				)
+				customer_group_price_list = frappe.get_value(
+					"Customer Group", customer_group, "default_price_list"
+				)
+				selling_price_list = (
+					customer_price_list or customer_group_price_list or pos.get("selling_price_list")
+				)
+			else:
+				selling_price_list = pos.get("selling_price_list")

-		self._apply_pos_item_defaults(pos, for_validate)
-		self._set_terms_and_taxes(pos)
+			if selling_price_list:
+				doc.set("selling_price_list", selling_price_list)

-	def _apply_editable_pos_defaults(self, pos) -> None:
-		"""Profile defaults the user may override; only applied outside validation."""
-		doc = self.doc
-		update_multi_mode_option(doc, pos)
-		doc.tax_category = pos.get("tax_category")
-		if not doc.customer:
-			doc.customer = pos.customer
-		doc.ignore_pricing_rule = pos.ignore_pricing_rule
+			if not for_validate:
+				dn_flag = any(d.get("dn_detail") for d in doc.get("items"))
+				doc.update_stock = 0 if dn_flag else cint(pos.get("update_stock"))

-	def _copy_pos_profile_fields(self, pos, for_validate: bool) -> None:
-		doc = self.doc
-		for fieldname in (
-			"currency",
-			"letter_head",
-			"tc_name",
-			"company",
-			"select_print_heading",
-			"write_off_account",
-			"taxes_and_charges",
-			"write_off_cost_center",
-			"apply_discount_on",
-			"cost_center",
-		):
-			if (not for_validate) or (for_validate and not doc.get(fieldname)):
-				doc.set(fieldname, pos.get(fieldname))
+			for item in doc.get("items"):
+				if item.get("item_code"):
+					profile_details = get_pos_profile_item_details_(
+						ItemDetailsCtx(item.as_dict()), pos, pos, update_data=True
+					)
+					for fname, val in profile_details.items():
+						if (not for_validate) or (for_validate and not item.get(fname)):
+							item.set(fname, val)

-	def _set_selling_price_list(self, pos) -> None:
-		doc = self.doc
-		if doc.customer:
-			customer_price_list, customer_group = frappe.get_value(
-				"Customer", doc.customer, ["default_price_list", "customer_group"]
-			)
-			customer_group_price_list = frappe.get_value(
-				"Customer Group", customer_group, "default_price_list"
-			)
-			selling_price_list = (
-				customer_price_list or customer_group_price_list or pos.get("selling_price_list")
-			)
-		else:
-			selling_price_list = pos.get("selling_price_list")
+			if doc.tc_name and not doc.terms:
+				doc.terms = frappe.db.get_value("Terms and Conditions", doc.tc_name, "terms")

-		if selling_price_list:
-			doc.set("selling_price_list", selling_price_list)
+			if doc.taxes_and_charges and not len(doc.get("taxes")):
+				from erpnext.accounts.services.taxes import TaxService

-	def _set_update_stock_from_profile(self, pos) -> None:
-		doc = self.doc
-		dn_flag = any(d.get("dn_detail") for d in doc.get("items"))
-		doc.update_stock = 0 if dn_flag else cint(pos.get("update_stock"))
+				TaxService(doc).set_taxes()

-	def _apply_pos_item_defaults(self, pos, for_validate: bool) -> None:
-		from erpnext.stock.get_item_details import ItemDetailsCtx, get_pos_profile_item_details_
+		return pos

-		for item in self.doc.get("items"):
-			if not item.get("item_code"):
-				continue
-			profile_details = get_pos_profile_item_details_(
-				ItemDetailsCtx(item.as_dict()), pos, pos, update_data=True
-			)
-			for fname, val in profile_details.items():
-				if (not for_validate) or (for_validate and not item.get(fname)):
-					item.set(fname, val)
-
-	def _set_terms_and_taxes(self, pos) -> None:
-		doc = self.doc
-		if doc.tc_name and not doc.terms:
-			doc.terms = frappe.db.get_value("Terms and Conditions", doc.tc_name, "terms")
-
-		if doc.taxes_and_charges and not len(doc.get("taxes")):
-			from erpnext.accounts.services.taxes import TaxService
-
-			TaxService(doc).set_taxes()
-
-	def update_paid_amount(self) -> None:
+	def set_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
@@ -178,7 +137,6 @@ class POSService:
 			doc.paid_amount = 0

 	def validate_pos_return(self) -> None:
-		"""Ensure POS return payments are not less than the (negative) invoice total."""
 		doc = self.doc
 		if doc.is_consolidated:
 			return
@@ -195,7 +153,6 @@ class POSService:
 			frappe.throw(_("At least one mode of payment is required for POS invoice."))

 	def validate_pos(self) -> None:
-		"""On a POS return, paid amount plus write-off cannot exceed the grand total."""
 		doc = self.doc
 		if doc.is_return:
 			invoice_total = doc.rounded_total or doc.grand_total
@@ -216,7 +173,6 @@ class POSService:
 		self.validate_pos_opening_entry()

 	def validate_full_payment(self) -> None:
-		"""Block partial payment on a submitted POS invoice unless the profile allows it."""
 		doc = self.doc
 		allow_partial_payment = frappe.db.get_value("POS Profile", doc.pos_profile, "allow_partial_payment")
 		invoice_total = flt(doc.rounded_total) or flt(doc.grand_total)
@@ -233,7 +189,6 @@ class POSService:
 			)

 	def validate_pos_opening_entry(self) -> None:
-		"""Require exactly one current, open POS Opening Entry for the profile."""
 		doc = self.doc
 		opening_entries = frappe.get_all(
 			"POS Opening Entry",
@@ -319,6 +274,38 @@ class POSService:
 			if entry.amount > 0:
 				frappe.throw(_("Row #{0} (Payment Table): Amount must be negative").format(entry.idx))

+	def get_warehouse(self) -> str | None:
+		doc = self.doc
+		POSProfile = frappe.qb.DocType("POS Profile")
+
+		user_query = (
+			frappe.qb.from_(POSProfile)
+			.select(POSProfile.name, POSProfile.warehouse)
+			.where(POSProfile.company == doc.company)
+			.where(
+				(POSProfile.user == frappe.session["user"])
+				| ((POSProfile.user.isnull() | (POSProfile.user == "")) & (frappe.session["user"] == ""))
+			)
+		)
+		user_pos_profile = user_query.run()
+		warehouse = user_pos_profile[0][1] if user_pos_profile else None
+
+		if not warehouse:
+			global_query = (
+				frappe.qb.from_(POSProfile)
+				.select(POSProfile.name, POSProfile.warehouse)
+				.where(POSProfile.company == doc.company)
+				.where(POSProfile.user.isnull() | (POSProfile.user == ""))
+			)
+			global_pos_profile = global_query.run()
+
+			if global_pos_profile:
+				warehouse = global_pos_profile[0][1]
+			elif not user_pos_profile:
+				msgprint(_("POS Profile required to make POS Entry"), raise_exception=True)
+
+		return warehouse
+

 def get_bank_cash_account(mode_of_payment: str, company: str) -> dict:
 	account = frappe.db.get_value(
@@ -375,43 +362,61 @@ def update_multi_mode_option(doc, pos_profile) -> None:


 def get_all_mode_of_payments(doc) -> list:
-	"""All enabled modes of payment with their default accounts for the doc's company."""
-	query, mopa, mop = _enabled_mode_of_payment_query(doc.company)
-	return query.select(mopa.default_account, mopa.parent, mop.type.as_("type")).run(as_dict=1)
+	ModeOfPaymentAccount = frappe.qb.DocType("Mode of Payment Account")
+	ModeOfPayment = frappe.qb.DocType("Mode of Payment")
+
+	query = (
+		frappe.qb.from_(ModeOfPaymentAccount)
+		.join(ModeOfPayment)
+		.on(ModeOfPaymentAccount.parent == ModeOfPayment.name)
+		.select(
+			ModeOfPaymentAccount.default_account, ModeOfPaymentAccount.parent, ModeOfPayment.type.as_("type")
+		)
+		.where(ModeOfPaymentAccount.company == doc.company)
+		.where(ModeOfPayment.enabled == 1)
+	)
+
+	return query.run(as_dict=1)


 def get_mode_of_payments_info(mode_of_payments: list, company: str) -> dict:
-	"""Map each of the named modes of payment to its account info for the company."""
-	query, mopa, mop = _enabled_mode_of_payment_query(company)
-	data = (
-		query.select(mopa.default_account, mopa.parent.as_("mop"), mop.type.as_("type"))
-		.where(mop.name.isin(mode_of_payments))
-		# group by all selected columns so postgres accepts it (one row per mode of payment)
-		.groupby(mopa.default_account, mopa.parent, mop.type)
-		.run(as_dict=1)
+	ModeOfPaymentAccount = frappe.qb.DocType("Mode of Payment Account")
+	ModeOfPayment = frappe.qb.DocType("Mode of Payment")
+
+	query = (
+		frappe.qb.from_(ModeOfPaymentAccount)
+		.join(ModeOfPayment)
+		.on(ModeOfPaymentAccount.parent == ModeOfPayment.name)
+		.select(
+			ModeOfPaymentAccount.default_account,
+			ModeOfPaymentAccount.parent.as_("mop"),
+			ModeOfPayment.type.as_("type"),
+		)
+		.where(ModeOfPaymentAccount.company == company)
+		.where(ModeOfPayment.enabled == 1)
+		.where(ModeOfPayment.name.isin(mode_of_payments))
+		.groupby(ModeOfPayment.name)
 	)
+
+	data = query.run(as_dict=1)
+
 	return {row.get("mop"): row for row in data}


 def get_mode_of_payment_info(mode_of_payment: str, company: str) -> list:
-	"""Account info for a single mode of payment in the company."""
-	query, mopa, mop = _enabled_mode_of_payment_query(company)
-	return (
-		query.select(mopa.default_account, mopa.parent, mop.type.as_("type"))
-		.where(mop.name == mode_of_payment)
-		.run(as_dict=1)
-	)
+	ModeOfPaymentAccount = frappe.qb.DocType("Mode of Payment Account")
+	ModeOfPayment = frappe.qb.DocType("Mode of Payment")

-
-def _enabled_mode_of_payment_query(company: str):
-	"""Base query joining enabled modes of payment to their accounts for a company."""
-	mopa = frappe.qb.DocType("Mode of Payment Account")
-	mop = frappe.qb.DocType("Mode of Payment")
 	query = (
-		frappe.qb.from_(mopa)
-		.join(mop)
-		.on(mopa.parent == mop.name)
-		.where(mopa.company == company)
-		.where(mop.enabled == 1)
+		frappe.qb.from_(ModeOfPayment)
+		.join(ModeOfPaymentAccount)
+		.on(ModeOfPaymentAccount.parent == ModeOfPayment.name)
+		.select(
+			ModeOfPaymentAccount.default_account, ModeOfPaymentAccount.parent, ModeOfPayment.type.as_("type")
+		)
+		.where(ModeOfPaymentAccount.company == company)
+		.where(ModeOfPayment.enabled == 1)
+		.where(ModeOfPayment.name == mode_of_payment)
 	)
-	return query, mopa, mop
+
+	return query.run(as_dict=1)
--- a/erpnext/accounts/doctype/sales_invoice/services/status.py
+++ b/erpnext/accounts/doctype/sales_invoice/services/status.py
@@ -21,52 +21,45 @@ class StatusService:
 				doc.status = "Draft"
 			return

+		outstanding_amount = flt(doc.outstanding_amount, doc.precision("outstanding_amount"))
+		total = get_total_in_party_account_currency(doc)
+
 		if not status:
 			if doc.docstatus == 2:
 				status = "Cancelled"
 			elif doc.docstatus == 1:
-				doc.status = self._get_submitted_status()
+				if doc.is_internal_transfer():
+					doc.status = "Internal Transfer"
+				elif is_overdue(doc, total):
+					doc.status = "Overdue"
+				elif 0 < outstanding_amount < total:
+					doc.status = "Partly Paid"
+				elif outstanding_amount > 0 and getdate(doc.due_date) >= getdate():
+					doc.status = "Unpaid"
+				elif doc.is_return == 0 and frappe.db.get_value(
+					"Sales Invoice", {"is_return": 1, "return_against": doc.name, "docstatus": 1}
+				):
+					doc.status = "Credit Note Issued"
+				elif doc.is_return == 1:
+					doc.status = "Return"
+				elif outstanding_amount <= 0:
+					doc.status = "Paid"
+				else:
+					doc.status = "Submitted"
+
+				if (
+					doc.status in ("Unpaid", "Partly Paid", "Overdue")
+					and doc.is_discounted
+					and get_discounting_status(doc.name) == "Disbursed"
+				):
+					doc.status += " and Discounted"
+
 			else:
 				doc.status = "Draft"

 		if update:
 			doc.db_set("status", doc.status, update_modified=update_modified)

-	def _get_submitted_status(self) -> str:
-		"""Status of a submitted invoice, with the invoice-discounting suffix applied."""
-		doc = self.doc
-		outstanding_amount = flt(doc.outstanding_amount, doc.precision("outstanding_amount"))
-		total = get_total_in_party_account_currency(doc)
-
-		status = self._get_payment_status(outstanding_amount, total)
-		if (
-			status in ("Unpaid", "Partly Paid", "Overdue")
-			and doc.is_discounted
-			and get_discounting_status(doc.name) == "Disbursed"
-		):
-			status += " and Discounted"
-		return status
-
-	def _get_payment_status(self, outstanding_amount: float, total: float) -> str:
-		doc = self.doc
-		if doc.is_internal_transfer():
-			return "Internal Transfer"
-		if is_overdue(doc, total):
-			return "Overdue"
-		if 0 < outstanding_amount < total:
-			return "Partly Paid"
-		if outstanding_amount > 0 and getdate(doc.due_date) >= getdate():
-			return "Unpaid"
-		if doc.is_return == 0 and frappe.db.get_value(
-			"Sales Invoice", {"is_return": 1, "return_against": doc.name, "docstatus": 1}
-		):
-			return "Credit Note Issued"
-		if doc.is_return == 1:
-			return "Return"
-		if outstanding_amount <= 0:
-			return "Paid"
-		return "Submitted"
-
 	def set_indicator(self) -> None:
 		doc = self.doc
 		if doc.outstanding_amount < 0:
--- a/erpnext/accounts/doctype/sales_invoice/services/timesheet_billing.py
+++ b/erpnext/accounts/doctype/sales_invoice/services/timesheet_billing.py
@@ -99,24 +99,23 @@ class TimesheetBillingService:
 		doc.total_billing_hours = sum(flt(ts.billing_hours) for ts in doc.timesheets)

 	def _update_time_sheet_detail(self, timesheet, args, sales_invoice: str | None) -> None:
-		for data in timesheet.time_logs:
-			if args.timesheet_detail == data.name and self._should_set_sales_invoice(data, sales_invoice):
-				data.sales_invoice = sales_invoice
-
-	def _should_set_sales_invoice(self, time_log, sales_invoice: str | None) -> bool:
-		"""Whether this time log's sales-invoice link should be (re)set to sales_invoice."""
 		doc = self.doc
-		if doc.project:
-			return True
-		if not time_log.sales_invoice:
-			return True
-		if not sales_invoice and time_log.sales_invoice == doc.name:
-			# clearing the link on cancellation of this invoice
-			return True
-		# clearing the link on a return raised against the original invoice
-		return bool(
-			doc.is_return
-			and doc.return_against
-			and not sales_invoice
-			and time_log.sales_invoice == doc.return_against
-		)
+		for data in timesheet.time_logs:
+			if (
+				(doc.project and args.timesheet_detail == data.name)
+				or (not doc.project and not data.sales_invoice and args.timesheet_detail == data.name)
+				or (
+					not sales_invoice
+					and data.sales_invoice == doc.name
+					and args.timesheet_detail == data.name
+				)
+				or (
+					doc.is_return
+					and doc.return_against
+					and data.sales_invoice
+					and data.sales_invoice == doc.return_against
+					and not sales_invoice
+					and args.timesheet_detail == data.name
+				)
+			):
+				data.sales_invoice = sales_invoice
--- a/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
@@ -20,12 +20,6 @@ from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import (
 	unlink_payment_on_cancel_of_invoice,
 )
 from erpnext.accounts.doctype.sales_invoice.mapper import make_inter_company_transaction
-from erpnext.accounts.doctype.sales_invoice.services.pos import (
-	POSService,
-	get_all_mode_of_payments,
-	get_mode_of_payment_info,
-	get_mode_of_payments_info,
-)
 from erpnext.accounts.utils import PaymentEntryUnlinkError
 from erpnext.assets.doctype.asset.depreciation import post_depreciation_entries
 from erpnext.assets.doctype.asset.test_asset import create_asset
@@ -1352,101 +1346,6 @@ class TestSalesInvoice(ERPNextTestSuite):
 		self.assertEqual(pos.grand_total, 100.0)
 		self.assertEqual(pos.write_off_amount, 0)

-	def test_set_pos_fields_populates_invoice_from_profile(self):
-		terms = frappe.db.exists("Terms and Conditions", "_Test POS Terms")
-		if not terms:
-			terms = (
-				frappe.get_doc(
-					{
-						"doctype": "Terms and Conditions",
-						"title": "_Test POS Terms",
-						"terms": "POS terms and conditions",
-						"selling": 1,
-					}
-				)
-				.insert()
-				.name
-			)
-
-		profile = make_pos_profile()
-		profile.customer = "_Test Customer"
-		profile.tax_category = "_Test Tax Category 1"
-		profile.account_for_change_amount = "Cash - _TC"
-		profile.ignore_pricing_rule = 1
-		profile.update_stock = 1
-		profile.apply_discount_on = "Grand Total"
-		profile.tc_name = terms
-		profile.taxes_and_charges = "_Test Sales Taxes and Charges Template - _TC"
-		profile.save()
-
-		si = create_sales_invoice(do_not_save=True)
-		si.is_pos = 1
-		si.pos_profile = profile.name
-		si.customer = None
-		si.taxes = []
-
-		POSService(si).set_pos_fields(for_validate=False)
-
-		self.assertEqual(si.customer, "_Test Customer")
-		self.assertEqual(si.tax_category, "_Test Tax Category 1")
-		self.assertEqual(si.ignore_pricing_rule, 1)
-		self.assertEqual(si.account_for_change_amount, "Cash - _TC")
-		self.assertEqual(si.taxes_and_charges, "_Test Sales Taxes and Charges Template - _TC")
-		self.assertEqual(si.apply_discount_on, "Grand Total")
-		self.assertEqual(si.update_stock, 1)
-		self.assertEqual(si.terms, "POS terms and conditions")
-		self.assertTrue(si.get("payments"))
-		self.assertTrue(si.get("taxes"))
-
-	def test_set_pos_fields_for_validate_preserves_existing_values(self):
-		profile = make_pos_profile()
-		profile.tax_category = "_Test Tax Category 1"
-		profile.save()
-
-		si = create_sales_invoice(do_not_save=True)
-		si.is_pos = 1
-		si.pos_profile = profile.name
-		si.apply_discount_on = "Net Total"
-		existing_customer = si.customer
-
-		POSService(si).set_pos_fields(for_validate=True)
-
-		# for_validate must not overwrite a field the user already set
-		self.assertEqual(si.apply_discount_on, "Net Total")
-		# for_validate skips mode-of-payment fetch and profile-driven customer/tax_category
-		self.assertFalse(si.get("payments"))
-		self.assertEqual(si.customer, existing_customer)
-		self.assertFalse(si.tax_category)
-
-	def test_set_pos_fields_uses_profile_price_list_without_customer(self):
-		profile = make_pos_profile(selling_price_list="_Test Price List")
-		profile.customer = None
-		profile.save()
-
-		si = create_sales_invoice(do_not_save=True)
-		si.is_pos = 1
-		si.pos_profile = profile.name
-		si.customer = None
-
-		POSService(si).set_pos_fields(for_validate=False)
-
-		self.assertEqual(si.selling_price_list, "_Test Price List")
-
-	def test_pos_service_mode_of_payment_queries(self):
-		make_pos_profile()  # ensures a Cash mode-of-payment account for _Test Company
-		si = create_sales_invoice(do_not_save=True)
-
-		single = get_mode_of_payment_info("Cash", "_Test Company")
-		self.assertTrue(single)
-		self.assertEqual(single[0].parent, "Cash")
-
-		all_modes = get_all_mode_of_payments(si)
-		self.assertTrue(any(row.parent == "Cash" for row in all_modes))
-
-		grouped = get_mode_of_payments_info(["Cash"], "_Test Company")
-		self.assertIn("Cash", grouped)
-		self.assertEqual(grouped["Cash"].mop, "Cash")
-
 	def test_auto_write_off_amount(self):
 		make_pos_profile(
 			company="_Test Company with perpetual inventory",
@@ -1577,75 +1476,6 @@ class TestSalesInvoice(ERPNextTestSuite):

 		frappe.db.set_single_value("POS Settings", "post_change_gl_entries", 1)

-	def test_stock_delivered_but_not_billed_gl_on_invoice(self):
-		company = "_Test Company with perpetual inventory"
-		from erpnext.stock.doctype.delivery_note.test_delivery_note import create_delivery_note
-
-		make_purchase_receipt(
-			company=company,
-			item_code="_Test FG Item",
-			warehouse="Stores - TCP1",
-			cost_center="Main - TCP1",
-			qty=5,
-			rate=100,
-		)
-
-		dn = create_delivery_note(
-			company=company,
-			item_code="_Test FG Item",
-			warehouse="Stores - TCP1",
-			cost_center="Main - TCP1",
-			qty=2,
-			rate=300,
-		)
-		# A perpetual-inventory Delivery Note books the cost to the SDBNB account
-		self.assertEqual(dn.items[0].expense_account, "Stock Delivered But Not Billed - TCP1")
-
-		si = make_sales_invoice(dn.name)
-		si.insert()
-		si.submit()
-
-		gl_entries = frappe.get_all(
-			"GL Entry",
-			filters={"voucher_no": si.name, "is_cancelled": 0},
-			fields=["account", "debit", "credit"],
-		)
-		sdbnb_credit = sum(
-			row.credit for row in gl_entries if row.account == "Stock Delivered But Not Billed - TCP1"
-		)
-		cogs_debit = sum(row.debit for row in gl_entries if row.account == "Cost of Goods Sold - TCP1")
-
-		# Billing reverses SDBNB and recognises the cost in COGS for an equal amount
-		self.assertTrue(sdbnb_credit > 0)
-		self.assertEqual(sdbnb_credit, cogs_debit)
-
-	def test_get_gle_for_change_amount(self):
-		from erpnext.accounts.doctype.sales_invoice.services.gl_composer import SalesInvoiceGLComposer
-
-		si = create_sales_invoice(do_not_save=True)
-		si.is_pos = 1
-		si.party_account_currency = "INR"
-
-		# no change amount -> no entries
-		si.change_amount = 0
-		self.assertEqual(SalesInvoiceGLComposer(si).get_gle_for_change_amount(), [])
-
-		# change amount without an account -> mandatory error
-		si.change_amount = 10
-		si.base_change_amount = 10
-		si.account_for_change_amount = None
-		self.assertRaises(frappe.ValidationError, SalesInvoiceGLComposer(si).get_gle_for_change_amount)
-
-		# change amount with an account -> debit-to debited, change account credited
-		si.account_for_change_amount = "Cash - _TC"
-		entries = SalesInvoiceGLComposer(si).get_gle_for_change_amount()
-		self.assertEqual(len(entries), 2)
-		debit_entry = next(entry for entry in entries if entry["account"] == si.debit_to)
-		credit_entry = next(entry for entry in entries if entry["account"] == "Cash - _TC")
-		self.assertEqual(debit_entry["party"], si.customer)
-		self.assertEqual(flt(debit_entry["debit"]), 10.0)
-		self.assertEqual(flt(credit_entry["credit"]), 10.0)
-
 	def validate_pos_gl_entry(self, si, pos, cash_amount, validate_without_change_gle=False):
 		if validate_without_change_gle:
 			cash_amount -= pos.change_amount
@@ -3880,27 +3710,6 @@ class TestSalesInvoice(ERPNextTestSuite):

 		party_link.delete()

-	def test_status_indicator(self):
-		from erpnext.accounts.doctype.sales_invoice.services.status import StatusService
-
-		si = create_sales_invoice(do_not_save=True)
-		cases = [
-			# outstanding, due_date, is_return -> indicator color, title
-			(-50, nowdate(), 0, "gray", "Credit Note Issued"),
-			(100, add_days(nowdate(), 5), 0, "orange", "Unpaid"),
-			(100, add_days(nowdate(), -5), 0, "red", "Overdue"),
-			(0, nowdate(), 1, "gray", "Return"),
-			(0, nowdate(), 0, "green", "Paid"),
-		]
-		for outstanding, due_date, is_return, color, title in cases:
-			with self.subTest(title=title):
-				si.outstanding_amount = outstanding
-				si.due_date = due_date
-				si.is_return = is_return
-				StatusService(si).set_indicator()
-				self.assertEqual(si.indicator_color, color)
-				self.assertEqual(si.indicator_title, title)
-
 	def test_payment_statuses(self):
 		from erpnext.accounts.doctype.payment_entry.test_payment_entry import get_payment_entry

--- a/erpnext/accounts/doctype/sales_taxes_and_charges_template/sales_taxes_and_charges_template.py
+++ b/erpnext/accounts/doctype/sales_taxes_and_charges_template/sales_taxes_and_charges_template.py
@@ -56,14 +56,11 @@ def valdiate_taxes_and_charges_template(doc):
 	# 	doc.is_default = 1

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

 	validate_disabled(doc)

--- a/erpnext/accounts/doctype/unreconcile_payment/test_unreconcile_payment.py
+++ b/erpnext/accounts/doctype/unreconcile_payment/test_unreconcile_payment.py
@@ -16,14 +16,12 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		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"
+		self.create_company()
+		self.create_customer()
+		self.create_supplier()
+		self.create_usd_receivable_account()
+		self.create_item()
+		self.clear_old_entries()

 	def create_sales_invoice(self, do_not_submit=False):
 		si = create_sales_invoice(
@@ -374,6 +372,7 @@ 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()

@@ -424,11 +423,7 @@ class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 		self.disable_advance_as_liability()

 	def test_07_adv_from_so_to_invoice(self):
-		frappe.db.set_value("Company", self.company, "book_advance_payments_in_separate_party_account", True)
-		frappe.db.set_value(
-			"Company", self.company, "default_advance_received_account", "Advance Received - _TC"
-		)
-
+		self.enable_advance_as_liability()
 		so = self.create_sales_order()
 		pe = self.create_payment_entry()
 		pe.paid_amount = 1000
--- a/erpnext/accounts/doctype/unreconcile_payment/unreconcile_payment.py
+++ b/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, Max, Sum
+from frappe.query_builder.functions import Abs, 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", 1)
+			frappe.db.set_value("Unreconcile Payment Entries", alloc.name, "unlinked", True)


@frappe.whitelist()
@@ -120,20 +120,18 @@ def get_linked_payments_for_doc(
 			res = (
 				qb.from_(ple)
 				.select(
-					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.account,
+					ple.party_type,
+					ple.party,
+					ple.company,
+					ple.voucher_type.as_("reference_doctype"),
 					ple.voucher_no.as_("reference_name"),
 					Abs(Sum(ple.amount_in_account_currency)).as_("allocated_amount"),
-					Max(ple.account_currency).as_("account_currency"),
+					ple.account_currency,
 				)
 				.where(Criterion.all(criteria))
 				.groupby(ple.voucher_no, ple.against_voucher_no)
-				.having(Abs(Sum(ple.amount_in_account_currency)) > 0)
-				# deterministic order across backends (postgres GROUP BY does not imply ordering)
-				.orderby(ple.voucher_no)
+				.having(qb.Field("allocated_amount") > 0)
 				.run(as_dict=True)
 			)
 			return res
@@ -148,19 +146,17 @@ def get_linked_payments_for_doc(
 			query = (
 				qb.from_(ple)
 				.select(
-					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.company,
+					ple.account,
+					ple.party_type,
+					ple.party,
+					ple.against_voucher_type.as_("reference_doctype"),
 					ple.against_voucher_no.as_("reference_name"),
 					Abs(Sum(ple.amount_in_account_currency)).as_("allocated_amount"),
-					Max(ple.account_currency).as_("account_currency"),
+					ple.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)
@@ -184,18 +180,15 @@ def get_linked_advances(company, docname):
 	return (
 		qb.from_(adv)
 		.select(
-			# 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.company,
+			adv.against_voucher_type.as_("reference_doctype"),
 			adv.against_voucher_no.as_("reference_name"),
 			Abs(Sum(adv.amount)).as_("allocated_amount"),
-			Max(adv.currency).as_("currency"),
+			adv.currency,
 		)
 		.where(Criterion.all(criteria))
-		.having(Abs(Sum(adv.amount)) > 0)
+		.having(qb.Field("allocated_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)
 	)

--- a/erpnext/accounts/general_ledger.py
+++ b/erpnext/accounts/general_ledger.py
@@ -672,7 +672,7 @@ def make_reverse_gl_entries(
 				)

 				if not immutable_ledger_enabled:
-					query = query.set(gle.is_cancelled, 1)  # smallint column; postgres rejects boolean true
+					query = query.set(gle.is_cancelled, True)

 				query.run()
 		else:
@@ -683,14 +683,12 @@ def make_reverse_gl_entries(
 				if not all(gle_names):
 					set_as_cancel(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"])
 				else:
-					gle = frappe.qb.DocType("GL Entry")
-					(
-						frappe.qb.update(gle)
-						.set(gle.is_cancelled, 1)
-						.set(gle.modified, now())
-						.set(gle.modified_by, frappe.session.user)
-						.where(gle.name.isin(gle_names) & (gle.is_cancelled == 0))
-					).run()
+					frappe.db.sql(
+						"""UPDATE `tabGL Entry` SET is_cancelled = 1,
+						modified=%s, modified_by=%s
+						where name in %s and is_cancelled = 0""",
+						(now(), frappe.session.user, tuple(gle_names)),
+					)

 		for entry in gl_entries:
 			new_gle = copy.deepcopy(entry)
@@ -727,11 +725,9 @@ def set_as_cancel(voucher_type, voucher_no):
 	"""
 	Set is_cancelled=1 in all original gl entries for the voucher
 	"""
-	gle = frappe.qb.DocType("GL Entry")
-	(
-		frappe.qb.update(gle)
-		.set(gle.is_cancelled, 1)
-		.set(gle.modified, now())
-		.set(gle.modified_by, frappe.session.user)
-		.where((gle.voucher_type == voucher_type) & (gle.voucher_no == voucher_no) & (gle.is_cancelled == 0))
-	).run()
+	frappe.db.sql(
+		"""UPDATE `tabGL Entry` SET is_cancelled = 1,
+		modified=%s, modified_by=%s
+		where voucher_type=%s and voucher_no=%s and is_cancelled = 0""",
+		(now(), frappe.session.user, voucher_type, voucher_no),
+	)
--- a/erpnext/accounts/party.py
+++ b/erpnext/accounts/party.py
@@ -509,6 +509,11 @@ 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)
@@ -543,19 +548,11 @@ def get_party_gle_currency(party_type, party, company):

 def get_party_gle_account(party_type, party, company):
 	def generator():
-		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()
+		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},
 		)

 		return existing_gle_account[0][0] if existing_gle_account else None
@@ -900,13 +897,16 @@ def get_dashboard_info(party_type, party, loyalty_program=None):
 			d.company, {"grand_total": d.grand_total, "base_grand_total": d.base_grand_total}
 		)

-	gle = frappe.qb.DocType("GL Entry")
 	company_wise_total_unpaid = frappe._dict(
-		frappe.qb.from_(gle)
-		.select(gle.company, Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency))
-		.where((gle.party_type == party_type) & (gle.party == party) & (gle.is_cancelled == 0))
-		.groupby(gle.company)
-		.run()
+		frappe.db.sql(
+			"""
+		select company, sum(debit_in_account_currency) - sum(credit_in_account_currency)
+		from `tabGL Entry`
+		where party_type = %s and party=%s
+		and is_cancelled = 0
+		group by company""",
+			(party_type, party),
+		)
 	)

 	for d in companies:
--- a/erpnext/accounts/report/accounts_payable/test_accounts_payable.py
+++ b/erpnext/accounts/report/accounts_payable/test_accounts_payable.py
@@ -9,10 +9,11 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestAccountsPayable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.item = "_Test Item"
-		self.supplier = "_Test Supplier 2"
-		self.creditors_usd = "_Test Payable USD - _TC"
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.create_supplier(currency="USD", supplier_name="Test Supplier2")
+		self.create_usd_payable_account()

 	def test_accounts_payable_for_foreign_currency_supplier(self):
 		pi = self.create_purchase_invoice(do_not_submit=True)
--- a/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
+++ b/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
@@ -427,21 +427,32 @@ class ReceivablePayableReport:
 			self.delivery_notes = frappe._dict()

 			# delivery note link inside sales invoice
-			si_against_dn = frappe.get_all(
-				"Sales Invoice Item",
-				filters={"docstatus": 1, "parent": ["in", list(self.invoices)]},
-				fields=["parent", "delivery_note"],
+			# 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,
 			)

 			for d in si_against_dn:
 				if d.delivery_note:
 					self.delivery_notes.setdefault(d.parent, set()).add(d.delivery_note)

-			dn_against_si = frappe.get_all(
-				"Delivery Note Item",
-				filters={"against_sales_invoice": ["in", list(self.invoices)]},
-				fields=["parent", "against_sales_invoice"],
-				distinct=True,
+			# 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,
 			)

 			for d in dn_against_si:
@@ -465,10 +476,14 @@ class ReceivablePayableReport:

 			# Get Sales Team
 			if self.filters.show_sales_person:
-				sales_team = frappe.get_all(
-					"Sales Team",
-					filters={"parenttype": "Sales Invoice"},
-					fields=["parent", "sales_person"],
+				# nosemgrep
+				sales_team = frappe.db.sql(
+					"""
+					select parent, sales_person
+					from `tabSales Team`
+					where parenttype = 'Sales Invoice'
+				""",
+					as_dict=1,
 				)
 				for d in sales_team:
 					self.invoice_details.setdefault(d.parent, {}).setdefault("sales_team", []).append(
@@ -533,31 +548,22 @@ class ReceivablePayableReport:

 	def get_payment_terms(self, row):
 		# build payment_terms for row
-		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)
+		# 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,
 		)

 		original_row = frappe._dict(row)
@@ -655,6 +661,7 @@ 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)
@@ -667,14 +674,11 @@ class ReceivablePayableReport:
 				(pe.posting_date).as_("future_date"),
 				(pe_ref.allocated_amount).as_("future_amount"),
 				(pe.reference_no).as_("future_ref"),
-				# CASE is portable; MySQL's IF() does not exist on postgres
-				query_builder.Case()
-				.when(
+				ifelse(
 					pe.payment_type == "Receive",
 					pe.source_exchange_rate * pe_ref.allocated_amount,
-				)
-				.else_(pe.target_exchange_rate * pe_ref.allocated_amount)
-				.as_("future_amount_in_base_currency"),
+					pe.target_exchange_rate * pe_ref.allocated_amount,
+				).as_("future_amount_in_base_currency"),
 			)
 			.where(
 				(pe.docstatus < 2)
@@ -708,33 +712,30 @@ class ReceivablePayableReport:

 		if self.filters.get("party"):
 			if self.account_type == "Payable":
-				future_amount = Sum(jea.debit_in_account_currency - jea.credit_in_account_currency)
-				future_amount_in_base_currency = Sum(jea.debit - jea.credit)
+				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"))
 			else:
-				future_amount = Sum(jea.credit_in_account_currency - jea.debit_in_account_currency)
-				future_amount_in_base_currency = Sum(jea.credit - jea.debit)
+				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"))
 		else:
-			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.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")
 			)

-		query = query.select(
-			future_amount.as_("future_amount"),
-			future_amount_in_base_currency.as_("future_amount_in_base_currency"),
-		)
-		# One row per (future-payment JE, invoice, party): group by the JE name (primary key, so the
-		# JE-level posting_date/cheque_no are deterministic) plus the per-reference dimensions, summing
-		# amounts across JE Account rows that hit the same invoice. Without this GROUP BY the implicit
-		# single-group aggregate collapsed every future JE payment into one row keyed by an arbitrary
-		# invoice, mis-allocating the whole sum.
-		query = query.groupby(
-			je.name, jea.reference_name, jea.party, jea.party_type, je.posting_date, je.cheque_no
-		)
-		# use the aggregate expression in HAVING; postgres can't reference a SELECT alias there
-		query = query.having(future_amount > 0)
+		query = query.having(qb.Field("future_amount") > 0)
 		return query.run(as_dict=True)

 	def allocate_future_payments(self, row):
@@ -890,19 +891,16 @@ class ReceivablePayableReport:
 		if self.filters.get("sales_person"):
 			lft, rgt = frappe.db.get_value("Sales Person", self.filters.get("sales_person"), ["lft", "rgt"])

-			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)
+			# 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,
 			)

 			self.sales_person_records = frappe._dict()
--- a/erpnext/accounts/report/accounts_receivable/test_accounts_receivable.py
+++ b/erpnext/accounts/report/accounts_receivable/test_accounts_receivable.py
@@ -12,17 +12,11 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		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"
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.create_usd_receivable_account()
+		self.clear_old_entries()

 	def create_sales_invoice(self, no_payment_schedule=False, do_not_submit=False, **args):
 		frappe.set_user("Administrator")
@@ -699,61 +693,6 @@ class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 				[row.invoiced, row.paid, row.outstanding, row.remaining_balance, row.future_amount],
 			)

-	def test_future_payments_from_journal_entry(self):
-		# A single future-dated Journal Entry paying two different invoices must surface as one
-		# future-payment row PER invoice, not collapse the whole sum onto one arbitrary invoice
-		# (regression: the implicit single-group aggregate filed all future JE payments under one key).
-		si_a = self.create_sales_invoice(no_payment_schedule=True)
-		si_b = self.create_sales_invoice(no_payment_schedule=True)
-
-		je = frappe.get_doc(
-			{
-				"doctype": "Journal Entry",
-				"voucher_type": "Journal Entry",
-				"company": self.company,
-				"posting_date": add_days(today(), 1),
-				"accounts": [
-					{
-						"account": self.debit_to,
-						"party_type": "Customer",
-						"party": self.customer,
-						"reference_type": "Sales Invoice",
-						"reference_name": si_a.name,
-						"credit_in_account_currency": 50,
-						"credit": 50,
-					},
-					{
-						"account": self.debit_to,
-						"party_type": "Customer",
-						"party": self.customer,
-						"reference_type": "Sales Invoice",
-						"reference_name": si_b.name,
-						"credit_in_account_currency": 50,
-						"credit": 50,
-					},
-					{"account": self.cash, "debit_in_account_currency": 100, "debit": 100},
-				],
-			}
-		)
-		je.insert().submit()
-
-		filters = {
-			"company": self.company,
-			"report_date": today(),
-			"range": "30, 60, 90, 120",
-			"show_future_payments": True,
-		}
-		report = execute(filters)[1]
-		rows_a = [row for row in report if row.voucher_no == si_a.name]
-		rows_b = [row for row in report if row.voucher_no == si_b.name]
-
-		# exactly one report row per invoice, each keeping its own future payment; the bug collapsed
-		# both into a single row and allocated the whole 100 to one arbitrary invoice
-		self.assertEqual(len(rows_a), 1)
-		self.assertEqual(len(rows_b), 1)
-		self.assertEqual(rows_a[0].future_amount, 50.0)
-		self.assertEqual(rows_b[0].future_amount, 50.0)
-
 	def test_sales_person(self):
 		sales_person = frappe.get_doc(
 			{"doctype": "Sales Person", "sales_person_name": "John Clark", "enabled": True}
--- a/erpnext/accounts/report/accounts_receivable_summary/test_accounts_receivable_summary.py
+++ b/erpnext/accounts/report/accounts_receivable_summary/test_accounts_receivable_summary.py
@@ -11,11 +11,10 @@ from erpnext.tests.utils import ERPNextTestSuite
 class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
 		self.maxDiff = None
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.item = "_Test Item"
-		self.debit_to = "Debtors - _TC"
-		self.cost_center = "Main - _TC"
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.clear_old_entries()

 	def test_01_receivable_summary_output(self):
 		"""
--- a/erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py
+++ b/erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.py
@@ -15,7 +15,10 @@ def execute(filters=None):

 def get_data(filters):
 	data = []
-	depreciation_accounts = frappe.get_all("Account", filters={"account_type": "Depreciation"}, pluck="name")
+	depreciation_accounts = frappe.db.sql_list(
+		""" select name from tabAccount
+		where ifnull(account_type, '') = 'Depreciation' """
+	)

 	filters_data = [
 		["company", "=", filters.get("company")],
@@ -30,8 +33,10 @@ def get_data(filters):
 		filters_data.append(["against_voucher", "=", filters.get("asset")])

 	if filters.get("asset_category"):
-		assets = frappe.get_all(
-			"Asset", filters={"asset_category": filters.get("asset_category"), "docstatus": 1}, pluck="name"
+		assets = frappe.db.sql_list(
+			"""select name from tabAsset
+			where asset_category = %s and docstatus=1""",
+			filters.get("asset_category"),
 		)

 		filters_data.append(["against_voucher", "in", assets])
--- a/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py
+++ b/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py
@@ -1,18 +0,0 @@
-# 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)
--- a/erpnext/accounts/report/budget_variance_report/budget_variance_report.py
+++ b/erpnext/accounts/report/budget_variance_report/budget_variance_report.py
@@ -3,7 +3,7 @@

 import frappe
 from frappe import _
-from frappe.query_builder.custom import MonthName
+from frappe.query_builder import CustomFunction
 from frappe.utils import add_months, flt, formatdate

 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import get_dimensions
@@ -84,13 +84,7 @@ def build_budget_map(budget_records, filters):
 		budget_distributions = get_budget_distributions(budget)

 		for row in budget_distributions:
-			if not row.start_date or not row.end_date:
-				continue
-
 			months = get_months_in_range(row.start_date, row.end_date)
-			if not months:
-				continue
-
 			monthly_budget = flt(row.amount) / len(months)

 			for month_date in months:
@@ -119,6 +113,7 @@ 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")
@@ -131,7 +126,7 @@ 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(
@@ -142,10 +137,7 @@ def get_actual_transactions(dimension_name, filters):
 			& (gle.is_cancelled == 0)
 			& (budget[budget_against] == dimension_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])
+		.groupby(gle.name)
 		.orderby(gle.fiscal_year)
 	)

@@ -165,11 +157,15 @@ def get_actual_transactions(dimension_name, filters):


 def get_budget_distributions(budget):
-	return frappe.get_all(
-		"Budget Distribution",
-		filters={"parent": budget.name},
-		fields=["start_date", "end_date", "amount", "percent"],
-		order_by="start_date asc",
+	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,
 	)


@@ -355,16 +351,20 @@ def get_columns(filters):


 def get_fiscal_years(filters):
-	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,
+	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 fiscal_year
+

 def get_cost_center_with_children(cost_centers):
 	"""Expand each cost center to include itself and all its descendants."""
--- a/erpnext/accounts/report/budget_variance_report/test_budget_variance_report.py
+++ b/erpnext/accounts/report/budget_variance_report/test_budget_variance_report.py
@@ -1,27 +0,0 @@
-# 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)
--- a/erpnext/accounts/report/cash_flow/cash_flow.py
+++ b/erpnext/accounts/report/cash_flow/cash_flow.py
@@ -7,7 +7,6 @@ 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

@@ -214,43 +213,37 @@ 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")
-		query = query.where(
-			gle.finance_book.isin([filters.finance_book, company_fb, ""]) | gle.finance_book.isnull()
+		cond = """ AND (finance_book in ({}, {}, '') OR finance_book IS NULL)
+			""".format(
+			frappe.db.escape(filters.finance_book),
+			frappe.db.escape(company_fb),
 		)
 	else:
-		query = query.where(
-			gle.finance_book.isin([cstr(filters.finance_book), ""]) | gle.finance_book.isnull()
+		cond = " AND (finance_book in (%s, '') OR finance_book IS NULL)" % (
+			frappe.db.escape(cstr(filters.finance_book))
 		)

 	if filters.get("cost_center"):
-		cost_centers = get_cost_centers_with_children(filters.cost_center)
-		query = query.where(gle.cost_center.isin(cost_centers))
+		filters.cost_center = get_cost_centers_with_children(filters.cost_center)
+		cond += " and cost_center in %(cost_center)s"

-	gl_sum = query.run()
-	return gl_sum[0][0] if gl_sum and gl_sum[0][0] else 0
+	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


 def get_start_date(period, accumulated_values, company):
@@ -374,10 +367,11 @@ 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.get_all(
-			"Account",
-			filters={"root_type": root_type, "parent_account": ["is", "not set"]},
-			fields=["lft", "rgt"],
+		for root in frappe.db.sql(
+			"""select lft, rgt from tabAccount
+				where root_type=%s and ifnull(parent_account, '') = ''""",
+			root_type,
+			as_dict=1,
 		):
 			set_gl_entries_by_account(
 				company,
--- a/erpnext/accounts/report/cash_flow/test_cash_flow.py
+++ b/erpnext/accounts/report/cash_flow/test_cash_flow.py
@@ -1,27 +0,0 @@
-# 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)
--- a/erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/cheques_and_deposits_incorrectly_cleared.py
+++ b/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 Case
+from frappe.query_builder import CustomFunction
 from frappe.query_builder.custom import ConstantColumn


@@ -93,6 +93,7 @@ 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 = (
@@ -100,10 +101,7 @@ def get_amounts_not_reflected_in_system_for_bank_reconciliation_statement(filter
 		.select(
 			doctype_name.as_("doctype"),
 			pe.name,
-			Case()
-			.when(pe.paid_from.eq(filters.account), pe.paid_amount)
-			.else_(pe.received_amount)
-			.as_("amount"),
+			ifelse(pe.paid_from.eq(filters.account), pe.paid_amount, pe.received_amount).as_("amount"),
 			pe.payment_type,
 			pe.party_type,
 			pe.posting_date,
--- a/erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/test_cheques_and_deposits_incorrectly_cleared.py
+++ b/erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/test_cheques_and_deposits_incorrectly_cleared.py
@@ -1,24 +0,0 @@
-# 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)
--- a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
+++ b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
@@ -347,10 +347,11 @@ 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.get_all(
-		"Account",
-		filters={"root_type": root_type, "parent_account": ["is", "not set"]},
-		fields=["lft", "rgt"],
+	for root in frappe.db.sql(
+		"""select lft, rgt from tabAccount
+			where root_type=%s and ifnull(parent_account, '') = ''""",
+		root_type,
+		as_dict=1,
 	):
 		set_gl_entries_by_account(
 			start_date,
@@ -511,11 +512,9 @@ def get_companies(filters):
 def get_subsidiary_companies(company):
 	lft, rgt = frappe.get_cached_value("Company", company, ["lft", "rgt"])

-	return frappe.get_all(
-		"Company",
-		filters={"lft": [">=", lft], "rgt": ["<=", rgt]},
-		pluck="name",
-		order_by="lft, rgt",
+	return frappe.db.sql_list(
+		f"""select name from `tabCompany`
+		where lft >= {lft} and rgt <= {rgt} order by lft, rgt"""
 	)


@@ -605,10 +604,14 @@ def set_gl_entries_by_account(

 	company_lft, company_rgt = frappe.get_cached_value("Company", filters.get("company"), ["lft", "rgt"])

-	companies = frappe.get_all(
-		"Company",
-		filters={"lft": [">=", company_lft], "rgt": ["<=", company_rgt]},
-		fields=["name", "default_currency"],
+	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,
 	)

 	currency_info = frappe._dict(
--- a/erpnext/accounts/report/consolidated_trial_balance/consolidated_trial_balance.py
+++ b/erpnext/accounts/report/consolidated_trial_balance/consolidated_trial_balance.py
@@ -126,22 +126,12 @@ def get_data(filters) -> list[list]:


 def get_company_wise_tb_data(filters, reporting_currency, ignore_reporting_currency):
-	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",
+	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,
 	)

 	ignore_is_opening = frappe.get_single_value("Accounts Settings", "ignore_is_opening_check_for_reporting")
--- a/erpnext/accounts/report/customer_ledger_summary/test_customer_ledger_summary.py
+++ b/erpnext/accounts/report/customer_ledger_summary/test_customer_ledger_summary.py
@@ -11,12 +11,10 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestCustomerLedgerSummary(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		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"
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.clear_old_entries()

 	def create_sales_invoice(self, do_not_submit=False, **args):
 		si = create_sales_invoice(
--- a/erpnext/accounts/report/deferred_revenue_and_expense/deferred_revenue_and_expense.py
+++ b/erpnext/accounts/report/deferred_revenue_and_expense/deferred_revenue_and_expense.py
@@ -3,8 +3,7 @@

 import frappe
 from frappe import _, qb
-from frappe.query_builder import functions
-from frappe.query_builder.custom import ConstantColumn
+from frappe.query_builder import Column, functions
 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
@@ -301,10 +300,8 @@ class Deferred_Revenue_and_Expense_Report:
 		Get all sales and purchase invoices which has deferred revenue/expense items
 		"""
 		gle = qb.DocType("GL Entry")
-		# 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")
+		# column doesn't have an alias option
+		posted = Column("posted")

 		if self.filters.type == "Revenue":
 			inv = qb.DocType("Sales Invoice")
@@ -330,15 +327,13 @@ class Deferred_Revenue_and_Expense_Report:
 			)
 			.select(
 				inv.name.as_("doc"),
-				# 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.posting_date,
 				inv_item.name.as_("item"),
-				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),
+				inv_item.item_name,
+				inv_item.service_start_date,
+				inv_item.service_end_date,
+				inv_item.base_net_amount,
+				deferred_account_field,
 				gle.posting_date.as_("gle_posting_date"),
 				functions.Sum(gle.debit).as_("debit"),
 				functions.Sum(gle.credit).as_("credit"),
--- a/erpnext/accounts/report/deferred_revenue_and_expense/test_deferred_revenue_and_expense.py
+++ b/erpnext/accounts/report/deferred_revenue_and_expense/test_deferred_revenue_and_expense.py
@@ -61,16 +61,11 @@ class TestDeferredRevenueAndExpense(ERPNextTestSuite, AccountsTestMixin):
 		)

 	def setUp(self):
-		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.create_company()
+		self.create_customer("_Test Customer")
+		self.create_supplier("_Test Furniture Supplier")
 		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):
--- a/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py
+++ b/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 flt
+from frappe.utils import cstr, flt

 import erpnext
 from erpnext.accounts.report.financial_statements import (
@@ -31,23 +31,18 @@ def execute(filters=None):
 def get_data(filters, dimension_list):
 	company_currency = erpnext.get_company_currency(filters.company)

-	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",
+	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,
 	)

 	if not acc:
@@ -55,17 +50,16 @@ def get_data(filters, dimension_list):

 	accounts, accounts_by_name, parent_children_map = filter_accounts(acc)

-	lft_rgt = frappe.get_all(
-		"Account",
-		filters={"company": filters.company},
-		fields=[{"MIN": "lft", "as": "min_lft"}, {"MAX": "rgt", "as": "max_rgt"}],
+	min_lft, max_rgt = frappe.db.sql(
+		"""select min(lft), max(rgt) from `tabAccount`
+		where company=%s""",
+		(filters.company),
 	)[0]
-	min_lft, max_rgt = lft_rgt.min_lft, lft_rgt.max_rgt

-	account = frappe.get_all(
-		"Account",
-		filters={"lft": [">=", min_lft], "rgt": ["<=", max_rgt], "company": filters.company},
-		pluck="name",
+	account = frappe.db.sql_list(
+		"""select name from `tabAccount`
+		where lft >= %s and rgt <= %s and company = %s""",
+		(min_lft, max_rgt, filters.company),
 	)

 	gl_entries_by_account = {}
@@ -81,34 +75,42 @@ def get_data(filters, dimension_list):


 def set_gl_entries_by_account(dimension_list, filters, account, gl_entries_by_account):
-	dimension_field = frappe.scrub(filters.get("dimension"))
+	condition = get_condition(filters.get("dimension"))
+
+	if account:
+		condition += " and account in ({})".format(", ".join([frappe.db.escape(d) for d in account]))

 	gl_filters = {
 		"company": filters.get("company"),
-		dimension_field: ["in", list(set(dimension_list))],
-		"posting_date": ["between", [filters.get("from_date"), filters.get("to_date")]],
-		"is_cancelled": 0,
+		"from_date": filters.get("from_date"),
+		"to_date": filters.get("to_date"),
+		"finance_book": cstr(filters.get("finance_book")),
 	}
-	if account:
-		gl_filters["account"] = ["in", account]

-	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",
-	)
+	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

 	for entry in gl_entries:
 		gl_entries_by_account.setdefault(entry.account, []).append(entry)
@@ -176,6 +178,14 @@ 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 = {}
--- a/erpnext/accounts/report/financial_ratios/financial_ratios.py
+++ b/erpnext/accounts/report/financial_ratios/financial_ratios.py
@@ -71,7 +71,6 @@ 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 = {}, {}
@@ -94,7 +93,6 @@ 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,
@@ -114,7 +112,7 @@ 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, fixed_asset, net_sales, cogs, direct_expense)
+	add_turnover_ratios(data, years, period_list, filters, total_asset, net_sales, cogs, direct_expense)

 	return data

@@ -195,7 +193,7 @@ def add_solvency_ratios(
 	data.append(return_on_equity_ratio)


-def add_turnover_ratios(data, years, period_list, filters, fixed_asset, net_sales, cogs, direct_expense):
+def add_turnover_ratios(data, years, period_list, filters, total_asset, net_sales, cogs, direct_expense):
 	precision = frappe.db.get_single_value("System Settings", "float_precision")
 	data.append({"ratio": _("Turnover Ratios")})

@@ -210,7 +208,7 @@ def add_turnover_ratios(data, years, period_list, filters, fixed_asset, net_sale
 	)

 	ratio_data = [
-		[_("Fixed Asset Turnover Ratio"), net_sales, fixed_asset],
+		[_("Fixed Asset Turnover Ratio"), net_sales, total_asset],
 		[_("Debtor Turnover Ratio"), net_sales, avg_debtors],
 		[_("Creditor Turnover Ratio"), direct_expense, avg_creditors],
 		[_("Inventory Turnover Ratio"), cogs, avg_stock],
--- a/erpnext/accounts/report/financial_ratios/test_financial_ratios.py
+++ b/erpnext/accounts/report/financial_ratios/test_financial_ratios.py
@@ -1,73 +0,0 @@
-# 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()
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -179,10 +179,11 @@ def get_data(
 	company_currency = get_appropriate_currency(company, filters)

 	gl_entries_by_account = {}
-	for root in frappe.get_all(
-		"Account",
-		filters={"root_type": root_type, "parent_account": ["is", "not set"]},
-		fields=["lft", "rgt"],
+	for root in frappe.db.sql(
+		"""select lft, rgt from tabAccount
+			where root_type=%s and ifnull(parent_account, '') = ''""",
+		root_type,
+		as_dict=1,
 	):
 		set_gl_entries_by_account(
 			company,
@@ -372,23 +373,13 @@ def add_total_row(out, root_type, balance_must_be, period_list, company_currency


 def get_accounts(company, root_type):
-	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",
+	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,
 	)


@@ -538,11 +529,7 @@ 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"),
-			# 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"),
+			gl_entry.account_currency,
 		)
 		.where(gl_entry.company == filters.company)
 	)
@@ -560,29 +547,15 @@ def get_accounting_entries(
 	ignore_is_opening = frappe.get_single_value("Accounts Settings", "ignore_is_opening_check_for_reporting")

 	if doctype == "GL Entry":
-		# 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.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)
-		# 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")
+		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(
-			Max(gl_entry.closing_date).as_("posting_date")
-			if group_by_account
-			else gl_entry.closing_date.as_("posting_date")
-		)
+		query = query.select(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)
--- a/Show More
+++ b/Show More
Author	SHA1	Message	Date
Dipen Gala	87b65d09df	fix: use transaction_date for Purchase Order in target variance helper The shared get_data helper defaulted to posting_date for any doctype other than Sales Order. Purchase Order also uses transaction_date, so add it to the in-check to prevent the Unknown column SQL error. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 14:40:38 +05:30
Dipen Gala	1631985726	fix: remove territory from all Purchase Partner reports Purchase Order, Purchase Invoice, and Purchase Receipt have no territory field. Removed it from the base query SELECT, the common filters loop, the column definitions, and the JS filter inputs in Purchase Partner Commission Summary and Transaction Summary reports. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 14:38:33 +05:30
Dipen Gala	5284b8c7a8	feat: add Purchase Partner Target Variance Based On Item Group report Mirrors the Sales Partner Target Variance Based On Item Group report for the purchase flow. Calls the shared get_data_column helper with "Purchase Partner" so it reads Target Details with parenttype=Purchase Partner and matches against the purchase_partner field on PO/PI/PR. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:39:05 +05:30
Dipen Gala	a674d9216a	fix: filter purchase_person dropdown to non-group enabled records only Adds a set_query on purchase_person in the purchase_team child table so the dropdown excludes group nodes (like "Purchase Team") and disabled records, matching the same filter used for sales_person in Sales Team. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:22:34 +05:30
Dipen Gala	9dfb60f826	fix: remove territory from Purchase Person reports Purchase Order, Purchase Invoice, and Purchase Receipt do not have a territory field (unlike their selling counterparts), causing an Unknown column SQL error. Removed territory from columns, SELECT, and filter conditions in both Commission Summary and Transaction Summary. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:17:33 +05:30
Dipen Gala	1138effd7c	feat: add Purchase Person reports mirroring Sales Person reports Three new Script Reports in the Buying module: - Purchase Person-wise Transaction Summary (mirrors Sales Person-wise) - Purchase Person Commission Summary (mirrors Sales Person Commission) - Purchase Person Target Variance Based On Item Group (mirrors Sales Person Target) The shared `item_group_wise_sales_target_variance.get_actual_data` helper gains a `purchase_person` branch that joins `Purchase Team` the same way the existing `sales_person` branch joins `Sales Team`. All three reports are added to the Buying workspace under a Purchase Person card. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:12:54 +05:30
Dipen Gala	c8cb70dbd2	feat: add Purchase Team root node as default fixture on install Mirrors the Sales Person/Sales Team fixture so fresh installs get a root "Purchase Team" group node for the Purchase Person tree. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:07:04 +05:30
Dipen Gala	5249274bcd	feat: add Purchase Person tree DocType and Purchase Team child table Mirrors Sales Person/Sales Team functionality for the purchase flow. Purchase Person is a tree DocType (Setup module) and Purchase Team is a child table (Buying module). Both are added to Purchase Order, Purchase Invoice, and Purchase Receipt. The BuyingController gains calculate_contribution() and validate_purchase_team() methods, and accounts_controller wires it into the calculate_totals flow. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 12:54:44 +05:30
Dipen Gala	56ed9e8e43	fix: address review comments on purchase partner commission PR - Fix division-by-zero on PostgreSQL in purchase_partners_commission report by wrapping sum(amount_eligible_for_commission) with NULLIF(..., 0) - Replace lazy `from frappe import throw` with `frappe.throw()` in buying_controller.calculate_commission to match selling controller pattern - Fix indentation of purchase_partner() event handler in buying.js - Mirror server-side validation in JS: block commission_rate < 0 as well as > 100, with consistent error message "must be between 0 and 100" - Remove unused IntegrationTestCase import from test_purchase_partner.py - Add Purchase Partner Type fixtures (same types as Sales Partner Type) installed via setup wizard so generic records exist out of the box Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-16 15:19:53 +05:30
Dipen Gala	0147312951	feat: add Purchase Partner and commission functionality Mirrors the existing Sales Partner / Sales Commission feature for the purchase side, as requested in issue #52298. New DocTypes: - Purchase Partner (Setup module) — master for purchase agents/brokers with commission_rate, territory, address & contacts, and targets - Purchase Partner Type (Buying module) — classification for partners Commission fields added to: - Purchase Order, Purchase Invoice, Purchase Receipt — commission_section, purchase_partner (Link), commission_rate (fetch_from partner), amount_eligible_for_commission, total_commission - Purchase Order Item, Purchase Invoice Item, Purchase Receipt Item — grant_commission (fetched from Item master, default 0) Commission calculation: - Python: BuyingController.calculate_commission() mirrors SellingController logic; triggered via accounts_controller on validate - JS: BuyingController.calculate_purchase_commission() in buying.js; triggered from taxes_and_totals.js after totals recalculate - Event handlers: purchase_partner / commission_rate / total_commission New Reports: - Purchase Partner Commission Summary (Buying) — per-document summary - Purchase Partner Transaction Summary (Buying) — item-level breakdown - Purchase Partners Commission (Accounts) — aggregated query report Workspace: Purchase Partner card added to Buying workspace Tests: test_purchase_partner.py covers commission calculation, grant_commission exclusion, rate validation, and report execution Fixes #52298 Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-15 17:39:59 +05:30