Merge pull request #56102 from rohitwaghchaure/feat-allocate-full-amount-to-stock-items

feat: allocate full actual charge to stock items only (e.g. Freight)
Merge pull request #56153 from mihir-kandoi/pg-selling
2026-06-19 12:44:03 +00:00 · 2026-06-19 18:05:18 +05:30 · 2026-06-19 17:09:29 +05:30 · 2026-06-19 17:00:50 +05:30 · 2026-06-19 16:52:04 +05:30 · 2026-06-19 16:47:56 +05:30
371 changed files with 110823 additions and 34679 deletions
--- a/.github/helper/install.sh
+++ b/.github/helper/install.sh
@@ -4,24 +4,46 @@ set -e

 cd ~ || exit

-sudo apt update
-sudo apt remove mysql-server mysql-client
-sudo apt install libcups2-dev redis-server mariadb-client libmariadb-dev
-
-pip install frappe-bench
-
 githubbranch=${GITHUB_BASE_REF:-${GITHUB_REF##*/}}
 frappeuser=${FRAPPE_USER:-"frappe"}
 frappecommitish=${FRAPPE_BRANCH:-$githubbranch}

+# ---------------------------------------------------------------------------
+# Phase 1 — parallelise the three slow, independent setup steps:
+#   a) system packages   b) frappe-bench pip install   c) frappe git fetch
+# ---------------------------------------------------------------------------
+
+sudo apt update
+
+# apt remove/install must run sequentially but can overlap with pip and git.
+sudo apt remove mysql-server mysql-client
+sudo apt install libcups2-dev redis-server mariadb-client libmariadb-dev &
+apt_pid=$!
+
+pip install frappe-bench &
+pip_pid=$!
+
 mkdir frappe
+(
+  cd frappe
+  git init
+  git remote add origin "https://github.com/${frappeuser}/frappe"
+  git fetch origin "${frappecommitish}" --depth 1
+) &
+clone_pid=$!
+
+wait $apt_pid
+wait $pip_pid
+wait $clone_pid
+
 pushd frappe
-git init
-git remote add origin "https://github.com/${frappeuser}/frappe"
-git fetch origin "${frappecommitish}" --depth 1
 git checkout FETCH_HEAD
 popd

+# ---------------------------------------------------------------------------
+# Phase 2 — bench init and site setup
+# ---------------------------------------------------------------------------
+
 bench init --skip-assets --frappe-path ~/frappe --python "$(which python)" frappe-bench

 mkdir ~/frappe-bench/sites/test_site
@@ -37,6 +59,11 @@ if [ "$DB" == "mariadb" ];then
    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "SET GLOBAL character_set_server = 'utf8mb4'"
    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "SET GLOBAL collation_server = 'utf8mb4_unicode_ci'"

+    # Belt-and-suspenders: also set performance variables at runtime in case
+    # MARIADB_EXTRA_FLAGS was not honoured by the container image.
+    mariadb --host 127.0.0.1 --port 3306 -u root -proot \
+        -e "SET GLOBAL innodb_flush_log_at_trx_commit=0; SET GLOBAL sync_binlog=0;"
+
    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "CREATE USER 'test_frappe'@'localhost' IDENTIFIED BY 'test_frappe'"
    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "CREATE DATABASE test_frappe"
    mariadb --host 127.0.0.1 --port 3306 -u root -proot -e "GRANT ALL PRIVILEGES ON \`test_frappe\`.* TO 'test_frappe'@'localhost'"
@@ -51,9 +78,11 @@ fi


 install_whktml() {
-    wget -O /tmp/wkhtmltox.deb https://github.com/wkhtmltopdf/packaging/releases/download/0.12.6.1-2/wkhtmltox_0.12.6.1-2.jammy_amd64.deb
+    # Re-use the .deb if the wkhtmltopdf cache step already restored it.
+    if [ ! -f /tmp/wkhtmltox.deb ]; then
+        wget -O /tmp/wkhtmltox.deb https://github.com/wkhtmltopdf/packaging/releases/download/0.12.6.1-2/wkhtmltox_0.12.6.1-2.jammy_amd64.deb
+    fi
    sudo apt install /tmp/wkhtmltox.deb
-
 }
 install_whktml &
 wkpid=$!
--- a/.github/workflows/server-tests-mariadb.yml
+++ b/.github/workflows/server-tests-mariadb.yml
@@ -59,6 +59,10 @@ jobs:
        env:
          TZ: 'Asia/Kolkata'
          MARIADB_ROOT_PASSWORD: 'root'
+          # Disable durability guarantees that are unnecessary in a throwaway CI container.
+          # innodb_flush_log_at_trx_commit=0 avoids an fsync on every commit (biggest win).
+          # sync_binlog=0 skips binary-log syncs; innodb_doublewrite=0 skips the doublewrite buffer.
+          MARIADB_EXTRA_FLAGS: --innodb-flush-log-at-trx-commit=0 --sync-binlog=0 --innodb-doublewrite=0
        ports:
          - 3306:3306
        options: --health-cmd="mariadb-admin ping" --health-interval=5s --health-timeout=2s --health-retries=3
@@ -122,6 +126,12 @@ jobs:
          restore-keys: |
            ${{ runner.os }}-yarn-

+      - name: Cache wkhtmltopdf
+        uses: actions/cache@v4
+        with:
+          path: /tmp/wkhtmltox.deb
+          key: wkhtmltox-0.12.6.1-2-jammy-amd64
+
      - name: Install
        run: bash ${GITHUB_WORKSPACE}/.github/helper/install.sh
        env:
@@ -131,7 +141,14 @@ jobs:
          FRAPPE_BRANCH: ${{ github.event.client_payload.sha || github.event.inputs.branch }}

      - name: Run Tests
-        run: 'cd ~/frappe-bench/ && bench --site test_site run-parallel-tests --lightmode --app erpnext --total-builds ${{ strategy.job-total }} --build-number ${{ matrix.container }} --with-coverage'
+        run: |
+          cd ~/frappe-bench/
+          coverage_flag=""
+          if [ "$WITH_COVERAGE" = "true" ]; then coverage_flag="--with-coverage"; fi
+          bench --site test_site run-parallel-tests --lightmode --app erpnext \
+            --total-builds ${{ strategy.job-total }} \
+            --build-number ${{ matrix.container }} \
+            $coverage_flag
        env:
          TYPE: server

@@ -141,6 +158,7 @@ jobs:
        run: cat ~/frappe-bench/bench_start.log || true

      - name: Upload coverage data
+        if: ${{ env.WITH_COVERAGE == 'true' }}
        uses: actions/upload-artifact@v4
        with:
          name: coverage-${{ matrix.container }}
@@ -149,6 +167,7 @@ jobs:
  coverage:
    name: Coverage Wrap Up
    needs: test
+    if: ${{ github.event_name != 'pull_request' }}
    runs-on: ubuntu-latest
    steps:
      - name: Clone
--- a/.greptile/config.json
+++ b/.greptile/config.json
@@ -0,0 +1,10 @@
+{
+    "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": "^8.0.11"
+    "vite": "^8.0.16"
  },
  "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 && <ErrorBanner error={error} />}
+            {error && <div className="py-2"><ErrorBanner error={error} /></div>}
            <div className="py-4">
                <CurrencyFormField
                    name="balance"
--- a/banking/src/lib/frappe.ts
+++ b/banking/src/lib/frappe.ts
@@ -33,6 +33,16 @@ export const getErrorMessages = (error?: FrappeError | null): ParsedErrorMessage
        }
    })

+    // @ts-expect-error - some errors have _error_message
+    if (error?._error_message) {
+        eMessages.push({
+            // @ts-expect-error - some errors have _error_message
+            message: error?._error_message,
+            title: "Error",
+            indicator: "red"
+        })
+    }
+
    if (eMessages.length === 0) {
        // Get the message from the exception by removing the exc_type
        const indexOfFirstColon = error?.exception?.indexOf(':')
--- a/banking/yarn.lock
+++ b/banking/yarn.lock
@@ -358,10 +358,10 @@
  dependencies:
    "@tybys/wasm-util" "^0.10.1"

-"@oxc-project/types@=0.128.0":
-  version "0.128.0"
-  resolved "https://registry.yarnpkg.com/@oxc-project/types/-/types-0.128.0.tgz#efc7524f948ff9e8ab1404ecad1823849c6fe149"
-  integrity sha512-huv1Y/LzBJkBVHt3OlC7u0zHBW9qXf1FdD7sGmc1rXc2P1mTwHssYv7jyGx5KAACSCH+9B3Bhn6Z9luHRvf7pQ==
+"@oxc-project/types@=0.133.0":
+  version "0.133.0"
+  resolved "https://registry.yarnpkg.com/@oxc-project/types/-/types-0.133.0.tgz#2e282ef9e1d26e06b68ccd14b73f310a3b2cf7f8"
+  integrity sha512-KzkdCd6Uxqnf6l3HOw1xfatAlUURA0g14cvBYFyJ5SaNOQbOUvBr9PKArcPcrNIeRsBdgcUzOGrhKveVpvOIGA==

 "@radix-ui/number@1.1.1":
  version "1.1.1"
@@ -1042,95 +1042,95 @@
  resolved "https://registry.yarnpkg.com/@radix-ui/rect/-/rect-1.1.1.tgz#78244efe12930c56fd255d7923865857c41ac8cb"
  integrity sha512-HPwpGIzkl28mWyZqG52jiqDJ12waP11Pa1lGoiyUkIEuMLBP0oeK/C89esbXrxsky5we7dfd8U58nm0SgAWpVw==

-"@rolldown/binding-android-arm64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-android-arm64/-/binding-android-arm64-1.0.0-rc.18.tgz#3af8b2242086125934a85c1915b76e0a6a2054c1"
-  integrity sha512-lIDyUAfD7U3+BWKzdxMbJcsYHuqXqmGz40aeRqvuAm3y5TkJSYTBW2RDrn65DJFPQqVjUAUqq5uz8urzQ8aBdQ==
+"@rolldown/binding-android-arm64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-android-arm64/-/binding-android-arm64-1.0.3.tgz#54ce8f8382213f4a314a0c2f7ba83f81ffeae592"
+  integrity sha512-454rs7jHngixp/NMxd5srYD57OnzSlZ/eFTETjORQHLwJG1lRtmNOJcBerZlfu4GjKqeq8aCCIQrMdHyhI51Hw==

-"@rolldown/binding-darwin-arm64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-arm64/-/binding-darwin-arm64-1.0.0-rc.18.tgz#ae0b4467d24ecd6c6589f03d4d4699616ee9649c"
-  integrity sha512-apJq2ktnGp27nSInMR5Vcj8kY6xJzDAvfdIFlpDcAK/w4cDO58qVoi1YQsES/SKiFNge/6e4CUzgjfHduYqWpQ==
+"@rolldown/binding-darwin-arm64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-arm64/-/binding-darwin-arm64-1.0.3.tgz#388fca1566c14c00c4b446fc3928630e7f0d95fc"
+  integrity sha512-PcAhP+ynjURNyy8SKGl5DQP94aGuB/7JrXJb/t7P+hanXvQVMWzUvRRhBAcg/lNRadBhoUPqSoP4xw5tR/KBEA==

-"@rolldown/binding-darwin-x64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.0-rc.18.tgz#23cf24b0a7b96c8990bbdd8a91e7fd3ba82b00e7"
-  integrity sha512-5Ofot8xbs+pxRHJqm9/9N/4sTQOvdrwEsmPE9pdLEEoAbdZtG6F2LMDfO1sp6ZAtXJuJV/21ew2srq3W8NXB5g==
+"@rolldown/binding-darwin-x64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.3.tgz#53f57de1f599ecf1db13823cfc88c18fb80954ad"
+  integrity sha512-9YpfeUvSE2RS7wysJ81uOZkXJz7f7Q55H2Gvp3VEw/EsahqDtrphrZ0EwDLK5vvKOzaCrBsjF8JmnMLcUt78Gg==

-"@rolldown/binding-freebsd-x64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-freebsd-x64/-/binding-freebsd-x64-1.0.0-rc.18.tgz#a047a770f94dc451c062b729e5d1cf82e5c6f9c4"
-  integrity sha512-7h8eeOTT1eyqJyx64BFCnWZpNm486hGWt2sqeLLgDxA0xI1oGZ9H7gK1S85uNGmBhkdPwa/6reTxfFFKvIsebw==
+"@rolldown/binding-freebsd-x64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-freebsd-x64/-/binding-freebsd-x64-1.0.3.tgz#6f3fdda1b7aeaac9d268a526804b4fb96e4e35f1"
+  integrity sha512-yB1IlAsSNHncV6SCTL27/MVGR5htvQsoGxIv5KMGXALp+Ll1wYsn+x98M9MW7qa+NdSbvrrY7ANI4wLJ0n1e6g==

-"@rolldown/binding-linux-arm-gnueabihf@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm-gnueabihf/-/binding-linux-arm-gnueabihf-1.0.0-rc.18.tgz#c0b7f346cbf50301cea669a4632bc63aabe6a72c"
-  integrity sha512-eRcm/HVt9U/JFu5RKAEKwGQYtDCKWLiaH6wOnsSEp6NMBb/3Os8LgHZlNyzMpFVNmiiMFlfb2zEnebfzJrHFmg==
+"@rolldown/binding-linux-arm-gnueabihf@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm-gnueabihf/-/binding-linux-arm-gnueabihf-1.0.3.tgz#d87a454bf585cc9676849377e91d6e375297326f"
+  integrity sha512-Yi30IVAAfLUCy2MseFjbB1jAMDl1VMCAas5StnYp8da9+CKvMd2H2cbEjWcw5NPaPqzvYkVIaF1nNUG+b7u/sw==

-"@rolldown/binding-linux-arm64-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-gnu/-/binding-linux-arm64-gnu-1.0.0-rc.18.tgz#af56373c7996ebe6379207cd699c9f7f705e235d"
-  integrity sha512-SOrT/cT4ukTmgnrEz/Hg3m7LBnuCLW9psDeMKrimRWY4I8DmnO7Lco8W2vtqPmMkbVu8iJ+g4GFLVLLOVjJ9DQ==
+"@rolldown/binding-linux-arm64-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-gnu/-/binding-linux-arm64-gnu-1.0.3.tgz#419fd6bf612cf348f10528cbcd94ebab9607d8d1"
+  integrity sha512-jsO7R8To+AdlYgUmN5sHSCZbfhtMBkO0WUx8iORQnPcMMdgr7qM2DQmMwgabs3GhNztdmoKkMKQFHD6DTMCIQw==

-"@rolldown/binding-linux-arm64-musl@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-musl/-/binding-linux-arm64-musl-1.0.0-rc.18.tgz#a8f5acd21fcffc8991aa84710e3ae603c4240ea4"
-  integrity sha512-QWjdxN1HJCpBTAcZ5N5F7wju3gVPzRzSpmGzx7na0c/1qpN9CFil+xt+l9lV/1M6/gqHSNXCiqPfwhVJPeLnug==
+"@rolldown/binding-linux-arm64-musl@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-musl/-/binding-linux-arm64-musl-1.0.3.tgz#fcc6918696bb76844877e1e4930a18fd0d374069"
+  integrity sha512-VWkUHwWriDciit80wleYwKILoR/KMvxh/IdwS/paX+ZgpuRpCrKLUdadJbc0NpBEiyhpYawsJ73j9aCvOH+f7Q==

-"@rolldown/binding-linux-ppc64-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-ppc64-gnu/-/binding-linux-ppc64-gnu-1.0.0-rc.18.tgz#1d4a89e040ff82141fc46e717cfab80b05f7c13f"
-  integrity sha512-ugCOyj7a4d9h3q9B+wXmf6g3a68UsjGh6dob5DHevHGMwDUbhsYNbSPxJsENcIttJZ9jv7qGM2UesLw5jqIhdg==
+"@rolldown/binding-linux-ppc64-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-ppc64-gnu/-/binding-linux-ppc64-gnu-1.0.3.tgz#32aecb7c8dae5d4f2a8cde57a058ec86991542f8"
+  integrity sha512-5f1laC0SlIR0yDbFCd8acUhvJIag6N3zC5P7oUPN6wX0aOma+uKJ0wBDH5aq7I1PVI2ttTlhJwzwRIBnLiSGEg==

-"@rolldown/binding-linux-s390x-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-s390x-gnu/-/binding-linux-s390x-gnu-1.0.0-rc.18.tgz#97c21feeb2ed87d07820f0b2dcc5dd663e7a7f3b"
-  integrity sha512-kKWRhbsotpXkGbcd5dllUWg5gEXcDAa8u5YnP9AV5DYNbvJHGzzuwv7dpmhc8NqKMJldl0a+x76IHbspEpEmdA==
+"@rolldown/binding-linux-s390x-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-s390x-gnu/-/binding-linux-s390x-gnu-1.0.3.tgz#bed9346ea81e6bb8b93cf11f5d88b77db890b763"
+  integrity sha512-Iq4ko0r4XsgbrF/LunNgHtAGLRRVE2kXonAXQ/MV0mC6jQpMOhW1SvtZja2EhC/kd05++bP78dsqBeIQyYJ6Yg==

-"@rolldown/binding-linux-x64-gnu@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-gnu/-/binding-linux-x64-gnu-1.0.0-rc.18.tgz#06310d40fe139ccc3c433b361120d337c66ebec2"
-  integrity sha512-uCo8ElcCIAMyYAZyuIZ81oFkhTSIllNvUCHCAlbhlN4ji3uC28h7IIdlXyIvGO7HsuqnV9p3rD/bpH7XhIyhRw==
+"@rolldown/binding-linux-x64-gnu@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-gnu/-/binding-linux-x64-gnu-1.0.3.tgz#64c2d26f75dffd9b5a1f97557a00ae77250c8cb7"
+  integrity sha512-B8m6tD5+/N5FeNQFbKlLA/2yVq9ycQP1SeedyEYYKWBNR3ZQbkvIUcNnDNM03lO1l5F2roiiFJGgvoLLyZXtSg==

-"@rolldown/binding-linux-x64-musl@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-musl/-/binding-linux-x64-musl-1.0.0-rc.18.tgz#6a711258841f42609b238050cfcd5db13ac136d0"
-  integrity sha512-XNOQZtuE6yUIvx4rwGemwh8kpL1xvU41FXy/s9K7T/3JVcqGzo3NfKM2HrbrGgfPYGFW42f07Wk++aOC6B9NWA==
+"@rolldown/binding-linux-x64-musl@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-musl/-/binding-linux-x64-musl-1.0.3.tgz#5a45132e8a47659eeaaf3b540c2954a97c860ff3"
+  integrity sha512-pSdpdUJHkuCxun9LE7jvgUB9qsRgaiyNNCX7m/AvHTcq67AiT/Yhoxvw5zPfhrM8k/BfP8ce/hMOpthKDpEUow==

-"@rolldown/binding-openharmony-arm64@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-openharmony-arm64/-/binding-openharmony-arm64-1.0.0-rc.18.tgz#15cb644beeafdbec930d79ed45c2a7c2573eac70"
-  integrity sha512-tSn/kzrfa7tNOXr7sEacDBN4YsIqTyLqh45IO0nHDwtpKIDNDJr+VFojt+4klSpChxB29JLyduSsE0MKEwa65A==
+"@rolldown/binding-openharmony-arm64@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-openharmony-arm64/-/binding-openharmony-arm64-1.0.3.tgz#290513068c55e849dc8457a32afee1d7b0acb309"
+  integrity sha512-OXXS3RKJgX2uLwM+gYyuH5omcH8fL1LJs96pZGgtetVCahON57+d4SJHzTgZiOjxgGkSnpXpOsWuPDGAKAigEg==

-"@rolldown/binding-wasm32-wasi@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-wasm32-wasi/-/binding-wasm32-wasi-1.0.0-rc.18.tgz#ca3a56d11dfd533d743711141b3bb4c1ec10110e"
-  integrity sha512-+J9YGmc+czgqlhYmwun3S3O0FIZhsH8ep2456xwjAdIOmuJxM7xz4P4PtrxU+Bz17a/5bqPA8o3HAAoX0teUdg==
+"@rolldown/binding-wasm32-wasi@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-wasm32-wasi/-/binding-wasm32-wasi-1.0.3.tgz#3d9972dbf1a953d3c7afaa4a0f20ef2b2e39f31b"
+  integrity sha512-JTtb8BWFynicNSoPrehsCzBtOKjZ6jhMiPFEmOiuXg1Fl8dn2KHQob+GuPSGR0dryQa1PQJbzjF3dqO/whhjLg==
  dependencies:
    "@emnapi/core" "1.10.0"
    "@emnapi/runtime" "1.10.0"
    "@napi-rs/wasm-runtime" "^1.1.4"

-"@rolldown/binding-win32-arm64-msvc@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-arm64-msvc/-/binding-win32-arm64-msvc-1.0.0-rc.18.tgz#8c2117d68331d7de59d24631146d538fc203d27c"
-  integrity sha512-zsu47DgU0FQzSwi6sU9dZoEdUv7pc1AptSEz/Z8HBg54sV0Pbs3N0+CrIbTsgiu6EyoaNN9CHboqbLaz9lhOyQ==
+"@rolldown/binding-win32-arm64-msvc@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-arm64-msvc/-/binding-win32-arm64-msvc-1.0.3.tgz#a004ab607a16d6f03bcb555728ff888af75773ad"
+  integrity sha512-gEdFFEN70A/jxb2svrWsN3aDL7OUtmvlOy+6fa2jxG8K0wQ1ZbdeLGnidov6Yu5/733dI5ySfzFlQ/cb0bSz1g==

-"@rolldown/binding-win32-x64-msvc@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-x64-msvc/-/binding-win32-x64-msvc-1.0.0-rc.18.tgz#bb5c28df3095046778cc1b020ef52fc5ee7b7e70"
-  integrity sha512-7H+3yqGgmnlDTRRhw/xpYY9J1kf4GC681nVc4GqKhExZTDrVVrV2tsOR9kso0fvgBdcTCcQShx4SLLoHgaLwhg==
-
-"@rolldown/pluginutils@1.0.0-rc.18":
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/@rolldown/pluginutils/-/pluginutils-1.0.0-rc.18.tgz#51cf2589596a179ebe8cbf313f1358c7b51a2fdc"
-  integrity sha512-CUY5Mnhe64xQBGZEEXQ5WyZwsc1JU3vAZLIxtrsBt3LO6UOb+C8GunVKqe9sT8NeWb4lqSaoJtp2xo6GxT1MNw==
+"@rolldown/binding-win32-x64-msvc@1.0.3":
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-win32-x64-msvc/-/binding-win32-x64-msvc-1.0.3.tgz#e2a25b34691a1cc8a1209d7de709063026dd0cdb"
+  integrity sha512-eXB7CHuaQdqmJcc3koCNtNPmT/bj2gc999kUFgBxG8Ac0NdgXc4rkCHhqrgrhN3zddvvvrgzj1e90SuSfmyIXA==

 "@rolldown/pluginutils@1.0.0-rc.7":
  version "1.0.0-rc.7"
  resolved "https://registry.yarnpkg.com/@rolldown/pluginutils/-/pluginutils-1.0.0-rc.7.tgz#0414869467f0e471a6515d4f506c85fde867e022"
  integrity sha512-qujRfC8sFVInYSPPMLQByRh7zhwkGFS4+tyMQ83srV1qrxL4g8E2tyxVVyxd0+8QeBM1mIk9KbWxkegRr76XzA==

+"@rolldown/pluginutils@^1.0.0":
+  version "1.0.1"
+  resolved "https://registry.yarnpkg.com/@rolldown/pluginutils/-/pluginutils-1.0.1.tgz#e3fcee093fbb5ce765e1ad088ff4de2889f6f9be"
+  integrity sha512-2j9bGt5Jh8hj+vPtgzPtl72j0yRxHAyumoo6TNfAjsLB04UtpSvPbPcDcBMxz7n+9CYB0c1GxQFxYRg2jimqGw==
+
 "@socket.io/component-emitter@~3.1.0":
  version "3.1.2"
  resolved "https://registry.yarnpkg.com/@socket.io/component-emitter/-/component-emitter-3.1.2.tgz#821f8442f4175d8f0467b9daf26e3a18e2d02af2"
@@ -3031,10 +3031,10 @@ ms@^2.1.3:
  resolved "https://registry.yarnpkg.com/ms/-/ms-2.1.3.tgz#574c8138ce1d2b5861f0b44579dbadd60c6615b2"
  integrity sha512-6FlzubTLZG3J2a/NVCAleEhjzq5oxgHyaCU9yYXvcLsvoVaHJq/s5xXI6/XXP6tz7R9xAOtHnSO/tXtF3WRTlA==

-nanoid@^3.3.11:
-  version "3.3.11"
-  resolved "https://registry.yarnpkg.com/nanoid/-/nanoid-3.3.11.tgz#4f4f112cefbe303202f2199838128936266d185b"
-  integrity sha512-N8SpfPUnUp1bK+PMYW8qSWdl9U+wwNWI4QKxOYDy9JAro3WMX7p2OeVRF9v+347pnakNevPmiHhNmZ2HbFA76w==
+nanoid@^3.3.12:
+  version "3.3.12"
+  resolved "https://registry.yarnpkg.com/nanoid/-/nanoid-3.3.12.tgz#ab3d912e217a6d0a514f00a72a16543a28982c05"
+  integrity sha512-ZB9RH/39qpq5Vu6Y+NmUaFhQR6pp+M2Xt76XBnEwDaGcVAqhlvxrl3B2bKS5D3NH3QR76v3aSrKaF/Kiy7lEtQ==

 natural-compare@^1.4.0:
  version "1.4.0"
@@ -3119,22 +3119,17 @@ picocolors@^1.1.1:
  resolved "https://registry.yarnpkg.com/picocolors/-/picocolors-1.1.1.tgz#3d321af3eab939b083c8f929a1d12cda81c26b6b"
  integrity sha512-xceH2snhtb5M9liqDsmEw56le376mTZkEX/jEb/RxNFyegNul7eNslCXP9FDj/Lcu0X8KEyMceP2ntpaHrDEVA==

-picomatch@^4.0.3:
-  version "4.0.3"
-  resolved "https://registry.yarnpkg.com/picomatch/-/picomatch-4.0.3.tgz#796c76136d1eead715db1e7bad785dedd695a042"
-  integrity sha512-5gTmgEY/sqK6gFXLIsQNH19lWb4ebPDLA4SdLP7dsWkIXHWlG66oPuVvXSGFPppYZz8ZDZq0dYYrbHfBCVUb1Q==
-
 picomatch@^4.0.4:
  version "4.0.4"
  resolved "https://registry.yarnpkg.com/picomatch/-/picomatch-4.0.4.tgz#fd6f5e00a143086e074dffe4c924b8fb293b0589"
  integrity sha512-QP88BAKvMam/3NxH6vj2o21R6MjxZUAd6nlwAS/pnGvN9IVLocLHxGYIzFhg6fUQ+5th6P4dv4eW9jX3DSIj7A==

-postcss@^8.5.14:
-  version "8.5.14"
-  resolved "https://registry.yarnpkg.com/postcss/-/postcss-8.5.14.tgz#a66c2d7808fadf69ebb5b84a03f8bafd76c4919c"
-  integrity sha512-SoSL4+OSEtR99LHFZQiJLkT59C5B1amGO1NzTwj7TT1qCUgUO6hxOvzkOYxD+vMrXBM3XJIKzokoERdqQq/Zmg==
+postcss@^8.5.15:
+  version "8.5.15"
+  resolved "https://registry.yarnpkg.com/postcss/-/postcss-8.5.15.tgz#d1eaf677a324e9ec02196da2d3fecf4a0b9a735c"
+  integrity sha512-FfR8sjd4em2T6fb3I2MwAJU7HWVMr9zba+enmQeeWFfCbm+UOC/0X4DS8XtpUTMwWMGbjKYP7xjfNekzyGmB3A==
  dependencies:
-    nanoid "^3.3.11"
+    nanoid "^3.3.12"
    picocolors "^1.1.1"
    source-map-js "^1.2.1"

@@ -3394,29 +3389,29 @@ resolve-from@^4.0.0:
  resolved "https://registry.yarnpkg.com/resolve-from/-/resolve-from-4.0.0.tgz#4abcd852ad32dd7baabfe9b40e00a36db5f392e6"
  integrity sha512-pb/MYmXstAkysRFx8piNI1tGFNQIFA3vkE3Gq4EuA1dF6gHp/+vgZqsCGJapvy8N3Q+4o7FwvquPJcnZ7RYy4g==

-rolldown@1.0.0-rc.18:
-  version "1.0.0-rc.18"
-  resolved "https://registry.yarnpkg.com/rolldown/-/rolldown-1.0.0-rc.18.tgz#c597f89a4ce12e6fc918fa91e4f892b340aa92f0"
-  integrity sha512-phmyKBpuBdRYDf4hgyynGAYn/rDDe+iZXKVJ7WX5b1zQzpLkP5oJRPGsfJuHdzPMlyyEO/4sPW6yfSx2gf7lVg==
+rolldown@1.0.3:
+  version "1.0.3"
+  resolved "https://registry.yarnpkg.com/rolldown/-/rolldown-1.0.3.tgz#db88a3008fb0e28230a00423727ce75ba32121ac"
+  integrity sha512-i00lAJ2ks1BYr7rjNjKC7BcqAS7nVfiT3QX1SI5aY+AFHblCmaUf9OE9dbdzDvW6dJxbi2ZCZiy9v3CcwOiX3g==
  dependencies:
-    "@oxc-project/types" "=0.128.0"
-    "@rolldown/pluginutils" "1.0.0-rc.18"
+    "@oxc-project/types" "=0.133.0"
+    "@rolldown/pluginutils" "^1.0.0"
  optionalDependencies:
-    "@rolldown/binding-android-arm64" "1.0.0-rc.18"
-    "@rolldown/binding-darwin-arm64" "1.0.0-rc.18"
-    "@rolldown/binding-darwin-x64" "1.0.0-rc.18"
-    "@rolldown/binding-freebsd-x64" "1.0.0-rc.18"
-    "@rolldown/binding-linux-arm-gnueabihf" "1.0.0-rc.18"
-    "@rolldown/binding-linux-arm64-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-arm64-musl" "1.0.0-rc.18"
-    "@rolldown/binding-linux-ppc64-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-s390x-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-x64-gnu" "1.0.0-rc.18"
-    "@rolldown/binding-linux-x64-musl" "1.0.0-rc.18"
-    "@rolldown/binding-openharmony-arm64" "1.0.0-rc.18"
-    "@rolldown/binding-wasm32-wasi" "1.0.0-rc.18"
-    "@rolldown/binding-win32-arm64-msvc" "1.0.0-rc.18"
-    "@rolldown/binding-win32-x64-msvc" "1.0.0-rc.18"
+    "@rolldown/binding-android-arm64" "1.0.3"
+    "@rolldown/binding-darwin-arm64" "1.0.3"
+    "@rolldown/binding-darwin-x64" "1.0.3"
+    "@rolldown/binding-freebsd-x64" "1.0.3"
+    "@rolldown/binding-linux-arm-gnueabihf" "1.0.3"
+    "@rolldown/binding-linux-arm64-gnu" "1.0.3"
+    "@rolldown/binding-linux-arm64-musl" "1.0.3"
+    "@rolldown/binding-linux-ppc64-gnu" "1.0.3"
+    "@rolldown/binding-linux-s390x-gnu" "1.0.3"
+    "@rolldown/binding-linux-x64-gnu" "1.0.3"
+    "@rolldown/binding-linux-x64-musl" "1.0.3"
+    "@rolldown/binding-openharmony-arm64" "1.0.3"
+    "@rolldown/binding-wasm32-wasi" "1.0.3"
+    "@rolldown/binding-win32-arm64-msvc" "1.0.3"
+    "@rolldown/binding-win32-x64-msvc" "1.0.3"

 scheduler@^0.27.0:
  version "0.27.0"
@@ -3540,18 +3535,10 @@ tapable@^2.3.3:
  resolved "https://registry.yarnpkg.com/tapable/-/tapable-2.3.3.tgz#5da7c9992c46038221267985ab28421a8879f160"
  integrity sha512-uxc/zpqFg6x7C8vOE7lh6Lbda8eEL9zmVm/PLeTPBRhh1xCgdWaQ+J1CUieGpIfm2HdtsUpRv+HshiasBMcc6A==

-tinyglobby@^0.2.15:
-  version "0.2.15"
-  resolved "https://registry.yarnpkg.com/tinyglobby/-/tinyglobby-0.2.15.tgz#e228dd1e638cea993d2fdb4fcd2d4602a79951c2"
-  integrity sha512-j2Zq4NyQYG5XMST4cbs02Ak8iJUdxRM0XI5QyxXuZOzKOINmWurp3smXu3y5wDcJrptwpSjgXHzIQxR0omXljQ==
-  dependencies:
-    fdir "^6.5.0"
-    picomatch "^4.0.3"
-
-tinyglobby@^0.2.16:
-  version "0.2.16"
-  resolved "https://registry.yarnpkg.com/tinyglobby/-/tinyglobby-0.2.16.tgz#1c3b7eb953fce42b226bc5a1ee06428281aff3d6"
-  integrity sha512-pn99VhoACYR8nFHhxqix+uvsbXineAasWm5ojXoN8xEwK5Kd3/TrhNn1wByuD52UxWRLy8pu+kRMniEi6Eq9Zg==
+tinyglobby@^0.2.15, tinyglobby@^0.2.17:
+  version "0.2.17"
+  resolved "https://registry.yarnpkg.com/tinyglobby/-/tinyglobby-0.2.17.tgz#562a9a6c9eb2b3b123d39719f9af5bb44fcd7631"
+  integrity sha512-wXR/dYpcqKmfWpEdZjiKJOwCNFndD0DMnrW/cYjVGttEkBfVgcLFHoNrlj47mjOVic9yyNu65alsgF4NQyTa2g==
  dependencies:
    fdir "^6.5.0"
    picomatch "^4.0.4"
@@ -3725,16 +3712,16 @@ vfile@^6.0.0:
    "@types/unist" "^3.0.0"
    vfile-message "^4.0.0"

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

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


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

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

-	return conditions
+	return None


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

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

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

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


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

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

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

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

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

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

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

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

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

 	already_booked_amount = gl_entries_details[0].total_credit if gl_entries_details else 0
--- 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
@@ -22,11 +22,13 @@ class TestAdvancePaymentLedgerEntry(ERPNextTestSuite, AccountsTestMixin):
 	"""

 	def setUp(self):
-		self.create_company()
-		self.create_usd_receivable_account()
-		self.create_usd_payable_account()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.supplier = "_Test Supplier"
+		self.item = "_Test Item"
+		self.cash = "Cash - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"
+		self.creditors_usd = "_Test Payable USD - _TC"

 	def create_sales_order(self, qty=1, rate=100, currency="INR", do_not_submit=False):
 		"""
--- a/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.json
+++ b/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.json
@@ -1,5 +1,6 @@
 {
 "actions": [],
+ "allow_bulk_edit": 1,
 "allow_rename": 1,
 "creation": "2026-04-11 19:48:13.622253",
 "doctype": "DocType",
@@ -7,7 +8,8 @@
 "field_order": [
  "bank_account",
  "date",
-  "balance"
+  "balance",
+  "company"
 ],
 "fields": [
  {
@@ -31,12 +33,20 @@
   "in_list_view": 1,
   "label": "Balance",
   "reqd": 1
+  },
+  {
+   "fetch_from": "bank_account.company",
+   "fieldname": "company",
+   "fieldtype": "Link",
+   "label": "Company",
+   "options": "Company",
+   "read_only": 1
  }
 ],
 "grid_page_length": 50,
 "index_web_pages_for_search": 1,
 "links": [],
- "modified": "2026-04-11 19:49:45.374695",
+ "modified": "2026-06-16 22:17:48.007982",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Bank Account Balance",
--- a/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.py
+++ b/erpnext/accounts/doctype/bank_account_balance/bank_account_balance.py
@@ -16,6 +16,7 @@ class BankAccountBalance(Document):

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

--- 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, Sum
+from frappe.query_builder.functions import Coalesce, Max, Sum
 from frappe.utils import cint, flt, fmt_money, getdate
 from pypika import Order

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

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

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

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

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

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

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

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

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

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

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

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

 from erpnext import get_default_cost_center
@@ -518,6 +518,7 @@ def create_internal_transfer(
 	"""

 	bank_transaction = frappe.get_doc("Bank Transaction", bank_transaction_name)
+	bank_transaction.check_permission("write")

 	bank_account = frappe.get_cached_value("Bank Account", bank_transaction.bank_account, "account")
 	company = frappe.get_cached_value("Account", bank_account, "company")
@@ -778,7 +779,6 @@ def create_bulk_payment_entry_and_reconcile(
 	"""
 	Create a payment entry and reconcile it with the bank transaction
 	"""
-
 	output = []

 	for bank_transaction_name in bank_transaction_names:
@@ -1410,12 +1410,14 @@ def get_je_matching_query(
 			Sum(getattr(jea, amount_field)).as_("paid_amount"),
 			ConstantColumn("Journal Entry").as_("doctype"),
 			je.name,
-			je.cheque_no.as_("reference_no"),
-			je.cheque_date.as_("reference_date"),
-			je.pay_to_recd_from.as_("party"),
-			jea.party_type,
-			je.posting_date,
-			jea.account_currency.as_("currency"),
+			# non-grouped columns are constant per grouped JE name (party_type/currency come from the
+			# single bank-account line) -> Max() keeps the GROUP BY valid on postgres with the same value
+			Max(je.cheque_no).as_("reference_no"),
+			Max(je.cheque_date).as_("reference_date"),
+			Max(je.pay_to_recd_from).as_("party"),
+			Max(jea.party_type).as_("party_type"),
+			Max(je.posting_date).as_("posting_date"),
+			Max(jea.account_currency).as_("currency"),
 		)
 		.where(je.docstatus == 1)
 		.where(je.voucher_type != "Opening Entry")
@@ -1423,7 +1425,7 @@ def get_je_matching_query(
 		.where(jea.account == common_filters.bank_account)
 		.where(filter_by_date)
 		.groupby(je.name)
-		.orderby(je.cheque_date if cint(filter_by_reference_date) else je.posting_date)
+		.orderby(Max(je.cheque_date) if cint(filter_by_reference_date) else Max(je.posting_date))
 	)

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

 class TestBankReconciliationTool(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.bank = "HDFC - _TC"
+		self.debit_to = "Debtors - _TC"
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- 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.create_company()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.bank = "HDFC - _TC"
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- a/erpnext/accounts/doctype/bank_transaction/bank_transaction.py
+++ b/erpnext/accounts/doctype/bank_transaction/bank_transaction.py
@@ -5,6 +5,8 @@ import frappe
 from frappe import _
 from frappe.model.docstatus import DocStatus
 from frappe.model.document import Document
+from frappe.query_builder import Tuple
+from frappe.query_builder.functions import Abs, Max, Sum
 from frappe.utils import flt, getdate


@@ -374,6 +376,7 @@ def unreconcile_transaction(transaction_name: str | int):
 	Else, cancel the individual entries
 	"""
 	transaction = frappe.get_doc("Bank Transaction", transaction_name)
+	transaction.check_permission("write")

 	vouchers_to_cancel = []

@@ -401,6 +404,7 @@ def unreconcile_transaction_entry(bank_transaction_id: str | int, voucher_type:
 	"""

 	bank_transaction = frappe.get_doc("Bank Transaction", bank_transaction_id)
+	bank_transaction.check_permission("write")

 	# Find the voucher in the bank transaction and depending on the action, either remove it or cancel the voucher
 	for entry in bank_transaction.payment_entries:
@@ -476,30 +480,28 @@ def get_clearance_details(transaction, payment_entry, bt_allocations, gl_entries


 def get_related_bank_gl_entries(docs):
-	# nosemgrep: frappe-semgrep-rules.rules.frappe-using-db-sql
 	if not docs:
 		return {}

-	result = frappe.db.sql(
-		"""
-        SELECT
-            gle.voucher_type AS doctype,
-            gle.voucher_no AS docname,
-            gle.account AS gl_account,
-            SUM(ABS(gle.credit_in_account_currency - gle.debit_in_account_currency)) AS amount
-        FROM
-            `tabGL Entry` gle
-        LEFT JOIN
-            `tabAccount` ac ON ac.name = gle.account
-        WHERE
-            ac.account_type = 'Bank'
-            AND (gle.voucher_type, gle.voucher_no) IN %(docs)s
-            AND gle.is_cancelled = 0
-        GROUP BY
-            gle.voucher_type, gle.voucher_no, gle.account
-        """,
-		{"docs": docs},
-		as_dict=True,
+	gle = frappe.qb.DocType("GL Entry")
+	ac = frappe.qb.DocType("Account")
+	result = (
+		frappe.qb.from_(gle)
+		.left_join(ac)
+		.on(ac.name == gle.account)
+		.select(
+			gle.voucher_type.as_("doctype"),
+			gle.voucher_no.as_("docname"),
+			gle.account.as_("gl_account"),
+			Sum(Abs(gle.credit_in_account_currency - gle.debit_in_account_currency)).as_("amount"),
+		)
+		.where(
+			(ac.account_type == "Bank")
+			& Tuple(gle.voucher_type, gle.voucher_no).isin([Tuple(vt, vn) for vt, vn in docs])
+			& (gle.is_cancelled == 0)
+		)
+		.groupby(gle.voucher_type, gle.voucher_no, gle.account)
+		.run(as_dict=True)
 	)

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

-	# nosemgrep: frappe-semgrep-rules.rules.frappe-using-db-sql
-	result = frappe.db.sql(
-		"""
-		SELECT total, latest_date, gl_account, payment_document, payment_entry FROM (
-			SELECT
-				ROW_NUMBER() OVER w AS rownum,
-				SUM(btp.allocated_amount) OVER(PARTITION BY ba.account, btp.payment_document, btp.payment_entry) AS total,
-				FIRST_VALUE(bt.date) OVER w AS latest_date,
-				ba.account AS gl_account,
-				btp.payment_document,
-				btp.payment_entry
-			FROM
-				`tabBank Transaction Payments` btp
-			LEFT JOIN `tabBank Transaction` bt ON bt.name=btp.parent
-			LEFT JOIN `tabBank Account` ba ON ba.name=bt.bank_account
-			WHERE
-				(btp.payment_document, btp.payment_entry) IN %(docs)s
-				AND bt.docstatus = 1
-			WINDOW w AS (PARTITION BY ba.account, btp.payment_document, btp.payment_entry ORDER BY bt.date DESC)
-		) temp
-		WHERE
-			rownum = 1
-		""",
-		dict(docs=docs),
-		as_dict=True,
+	# The original window query (ROW_NUMBER/FIRST_VALUE + rownum = 1) just collapses to one
+	# row per (account, payment_document, payment_entry) with the partition's allocation total
+	# and most recent transaction date — i.e. a plain GROUP BY with SUM and MAX.
+	btp = frappe.qb.DocType("Bank Transaction Payments")
+	bt = frappe.qb.DocType("Bank Transaction")
+	ba = frappe.qb.DocType("Bank Account")
+
+	result = (
+		frappe.qb.from_(btp)
+		.left_join(bt)
+		.on(bt.name == btp.parent)
+		.left_join(ba)
+		.on(ba.name == bt.bank_account)
+		.select(
+			Sum(btp.allocated_amount).as_("total"),
+			Max(bt.date).as_("latest_date"),
+			ba.account.as_("gl_account"),
+			btp.payment_document,
+			btp.payment_entry,
+		)
+		.where(
+			Tuple(btp.payment_document, btp.payment_entry).isin([Tuple(pd, pe) for pd, pe in docs])
+			& (bt.docstatus == 1)
+		)
+		.groupby(ba.account, btp.payment_document, btp.payment_entry)
+		.run(as_dict=True)
 	)

 	payment_allocation_details = {}
--- a/erpnext/accounts/doctype/bank_transaction/test_bank_transaction.py
+++ b/erpnext/accounts/doctype/bank_transaction/test_bank_transaction.py
@@ -104,6 +104,36 @@ class TestBankTransaction(ERPNextTestSuite):
 		self.assertEqual(bank_transaction.unallocated_amount, 1700)
 		self.assertEqual(bank_transaction.payment_entries, [])

+	# Amending a reconciled payment entry must not carry over its clearance date
+	def test_clearance_date_cleared_on_amend(self):
+		bank_transaction = frappe.get_doc(
+			"Bank Transaction",
+			dict(description="1512567 BG/000003025 OPSKATTUZWXXX AT776000000098709849 Herr G"),
+		)
+		payment = frappe.get_doc("Payment Entry", dict(party="Mr G", paid_amount=1700))
+		vouchers = json.dumps(
+			[
+				{
+					"payment_doctype": "Payment Entry",
+					"payment_name": payment.name,
+					"amount": bank_transaction.unallocated_amount,
+				}
+			]
+		)
+		reconcile_vouchers(bank_transaction.name, vouchers)
+
+		self.assertTrue(frappe.db.get_value("Payment Entry", payment.name, "clearance_date"))
+
+		payment.reload()
+		payment.cancel()
+
+		amended = frappe.copy_doc(payment)
+		amended.amended_from = payment.name
+		amended.docstatus = 0
+		amended.insert()
+
+		self.assertFalse(amended.clearance_date)
+
 	# Check if ERPNext can correctly filter a linked payments based on the debit/credit amount
 	def test_debit_credit_output(self):
 		bank_transaction = frappe.get_doc(
--- a/erpnext/accounts/doctype/bank_transaction_rule/test_bank_transaction_rule.py
+++ b/erpnext/accounts/doctype/bank_transaction_rule/test_bank_transaction_rule.py
@@ -11,9 +11,11 @@ from erpnext.tests.utils import ERPNextTestSuite

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


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

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

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

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

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

-	return condition
+	return conditions


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

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

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

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

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

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

 	return amount

--- a/erpnext/accounts/doctype/budget_distribution/budget_distribution.json
+++ b/erpnext/accounts/doctype/budget_distribution/budget_distribution.json
@@ -18,6 +18,7 @@
   "in_list_view": 1,
   "label": "Start Date",
   "read_only": 1,
+   "reqd": 1,
   "search_index": 1
  },
  {
@@ -25,26 +26,29 @@
   "fieldtype": "Date",
   "in_list_view": 1,
   "label": "End Date",
-   "read_only": 1
+   "read_only": 1,
+   "reqd": 1
  },
  {
   "fieldname": "amount",
   "fieldtype": "Currency",
   "in_list_view": 1,
-   "label": "Amount"
+   "label": "Amount",
+   "reqd": 1
  },
  {
   "fieldname": "percent",
   "fieldtype": "Percent",
   "in_list_view": 1,
-   "label": "Percent"
+   "label": "Percent",
+   "reqd": 1
  }
 ],
 "grid_page_length": 50,
 "index_web_pages_for_search": 1,
 "istable": 1,
 "links": [],
- "modified": "2025-11-03 13:18:28.398198",
+ "modified": "2026-06-18 11:23:17.669733",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Budget Distribution",
--- 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 | None
+		end_date: DF.Date
 		parent: DF.Data
 		parentfield: DF.Data
 		parenttype: DF.Data
 		percent: DF.Percent
-		start_date: DF.Date | None
+		start_date: DF.Date
 	# end: auto-generated types

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


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

 	def get_outstanding(self):
-		values = frappe.db.sql(
-			"""
-			select sum(outstanding_amount)
-			from `tabSales Invoice`
-			where posting_date=%s and posting_time>=%s and posting_time<=%s and owner=%s
-		""",
-			(self.date, self.from_time, self.time, self.user),
+		si = frappe.qb.DocType("Sales Invoice")
+		values = (
+			frappe.qb.from_(si)
+			.select(Sum(si.outstanding_amount))
+			.where(
+				(si.posting_date == self.date)
+				& (si.posting_time >= self.from_time)
+				& (si.posting_time <= self.time)
+				& (si.owner == self.user)
+			)
+			.run()
 		)
 		self.outstanding_amount = flt(values[0][0] if values else 0)

--- 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
@@ -75,7 +75,10 @@ def validate_company(company: str):

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

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

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


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

 	def if_allocation_exists_against_cost_center(self):
--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js
+++ b/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js
@@ -11,22 +11,28 @@ frappe.ui.form.on("Currency Exchange Settings", {
 			},
 			callback: function (r) {
 				if (r && r.message) {
+					let result = [],
+						params = {};
 					if (frm.doc.service_provider == "exchangerate.host") {
-						let result = ["result"];
-						let params = {
+						result = ["result"];
+						params = {
 							date: "{transaction_date}",
 							from: "{from_currency}",
 							to: "{to_currency}",
 						};
-						add_param(frm, r.message, params, result);
 					} else if (["frankfurter.app", "frankfurter.dev"].includes(frm.doc.service_provider)) {
-						let result = ["rates", "{to_currency}"];
-						let params = {
+						result = ["rates", "{to_currency}"];
+						params = {
 							base: "{from_currency}",
 							symbols: "{to_currency}",
 						};
-						add_param(frm, r.message, params, result);
+					} else if (frm.doc.service_provider == "frankfurter.dev - v2") {
+						result = ["rate"];
+						params = {
+							date: "{transaction_date}",
+						};
 					}
+					add_param(frm, r.message, params, result);
 				}
 			},
 		});
--- 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\nCustom",
+   "options": "frankfurter.dev\nexchangerate.host\nfrankfurter.dev - v2\nCustom",
   "reqd": 1
  },
  {
@@ -101,11 +101,10 @@
   "label": "Use HTTP Protocol"
  }
 ],
- "hide_toolbar": 0,
 "index_web_pages_for_search": 1,
 "issingle": 1,
 "links": [],
- "modified": "2026-03-16 13:28:21.075743",
+ "modified": "2026-06-15 11:25:55.873110",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Currency Exchange Settings",
@@ -122,24 +121,11 @@
   "write": 1
  },
  {
-   "create": 1,
-   "delete": 1,
-   "email": 1,
-   "print": 1,
-   "read": 1,
-   "role": "Accounts Manager",
-   "share": 1,
-   "write": 1
-  },
-  {
-   "create": 1,
-   "delete": 1,
   "email": 1,
   "print": 1,
   "read": 1,
   "role": "Accounts User",
-   "share": 1,
-   "write": 1
+   "share": 1
  }
 ],
 "row_format": "Dynamic",
--- 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", "Custom"]
+		service_provider: DF.Literal["frankfurter.dev", "exchangerate.host", "frankfurter.dev - v2", "Custom"]
 		url: DF.Data | None
 		use_http: DF.Check
 	# end: auto-generated types
@@ -70,6 +70,14 @@ class CurrencyExchangeSettings(Document):
 			self.append("req_params", {"key": "base", "value": "{from_currency}"})
 			self.append("req_params", {"key": "symbols", "value": "{to_currency}"})

+		elif self.service_provider == "frankfurter.dev - v2":
+			self.set("result_key", [])
+			self.set("req_params", [])
+
+			self.api_endpoint = get_api_endpoint(self.service_provider, self.use_http)
+			self.append("result_key", {"key": "rate"})
+			self.append("req_params", {"key": "date", "value": "{transaction_date}"})
+
 	def validate_parameters(self):
 		params = {}
 		for row in self.req_params:
@@ -105,13 +113,20 @@ class CurrencyExchangeSettings(Document):

@frappe.whitelist()
 def get_api_endpoint(service_provider: str | None = None, use_http: bool = False):
-	if service_provider and service_provider in ["exchangerate.host", "frankfurter.dev", "frankfurter.app"]:
+	if service_provider and service_provider in [
+		"exchangerate.host",
+		"frankfurter.dev",
+		"frankfurter.app",
+		"frankfurter.dev - v2",
+	]:
 		if service_provider == "exchangerate.host":
 			api = "api.exchangerate.host/convert"
 		elif service_provider == "frankfurter.app":
 			api = "api.frankfurter.app/{transaction_date}"
 		elif service_provider == "frankfurter.dev":
 			api = "api.frankfurter.dev/v1/{transaction_date}"
+		elif service_provider == "frankfurter.dev - v2":
+			api = "api.frankfurter.dev/v2/rate/{from_currency}/{to_currency}"

 		protocol = "https://"
 		if use_http:
--- 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 NullIf, Sum
+from frappe.query_builder.functions import Max, NullIf, Sum
 from frappe.utils import flt, get_link_to_form

 import erpnext
@@ -188,12 +188,18 @@ class ExchangeRateRevaluation(Document):
 				accounts = [x[0] for x in res]

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

+				# balance expressions reused in both SELECT and HAVING; postgres can't reference a
+				# SELECT alias inside HAVING, so the aggregate expression must be repeated there.
+				balance = Sum(gle.debit) - Sum(gle.credit)
+				balance_in_account_currency = Sum(gle.debit_in_account_currency) - Sum(
+					gle.credit_in_account_currency
+				)
+				having_clause = (balance != balance_in_account_currency) & (
+					(balance_in_account_currency != 0) | (balance != 0)
+				)
+
 				# conditions
 				conditions = []
 				conditions.append(gle.account.isin(accounts))
@@ -209,17 +215,15 @@ class ExchangeRateRevaluation(Document):
 					qb.from_(gle)
 					.select(
 						gle.account,
-						gle.party_type,
-						gle.party,
-						gle.account_currency,
-						(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency)).as_(
-							"balance_in_account_currency"
-						),
-						(Sum(gle.debit) - Sum(gle.credit)).as_("balance"),
-						(Sum(gle.debit) - Sum(gle.credit) == 0)
-						^ (Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency) == 0).as_(
-							"zero_balance"
-						),
+						# grouped by NullIf(party_type/party, ""); the bare columns + account_currency are
+						# constant per group -> Max() keeps the GROUP BY valid on postgres with the same value.
+						Max(gle.party_type).as_("party_type"),
+						Max(gle.party).as_("party"),
+						Max(gle.account_currency).as_("account_currency"),
+						balance_in_account_currency.as_("balance_in_account_currency"),
+						balance.as_("balance"),
+						# zero_balance is recomputed in Python below (after rounding), so the SQL value is
+						# unused -- dropped (it used MySQL's XOR operator, which postgres lacks).
 					)
 					.where(Criterion.all(conditions))
 					.groupby(gle.account, NullIf(gle.party_type, ""), NullIf(gle.party, ""))
--- 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.create_company()
-		self.create_usd_receivable_account()
-		self.create_item()
-		self.create_customer()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.item = "_Test Item"
+		self.customer = "_Test Customer"
+		self.cost_center = "Main - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"
 		self.set_system_and_company_settings()

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

-	where_condition = ""
-	if cond:
-		where_condition += " and " + " and ".join(cond)
+	discounted = frappe.qb.from_(di).select(di.sales_invoice).where(di.docstatus == 1)

-	return frappe.db.sql(
-		"""
-		select
-			name as sales_invoice,
-			customer,
-			posting_date,
-			outstanding_amount,
-			debit_to
-		from `tabSales Invoice` si
-		where
-			docstatus = 1
-			and outstanding_amount > 0
-			%s
-			and not exists(select di.name from `tabDiscounted Invoice` di
-				where di.docstatus=1 and di.sales_invoice=si.name)
-	"""
-		% where_condition,
-		filters,
-		as_dict=1,
+	query = (
+		frappe.qb.from_(si)
+		.select(
+			si.name.as_("sales_invoice"),
+			si.customer,
+			si.posting_date,
+			si.outstanding_amount,
+			si.debit_to,
+		)
+		.where((si.docstatus == 1) & (si.outstanding_amount > 0) & si.name.notin(discounted))
 	)

+	if filters.customer:
+		query = query.where(si.customer == filters.customer)
+	if filters.from_date:
+		query = query.where(si.posting_date >= filters.from_date)
+	if filters.to_date:
+		query = query.where(si.posting_date <= filters.to_date)
+	if filters.min_amount:
+		query = query.where(si.base_grand_total >= filters.min_amount)
+	if filters.max_amount:
+		query = query.where(si.base_grand_total <= filters.max_amount)
+
+	return query.run(as_dict=1)
+

 def get_party_account_based_on_invoice_discounting(sales_invoice):
 	party_account = None
-	invoice_discounting = frappe.db.sql(
-		"""
-		select par.accounts_receivable_discounted, par.accounts_receivable_unpaid, par.status
-		from `tabInvoice Discounting` par, `tabDiscounted Invoice` ch
-		where par.name=ch.parent
-			and par.docstatus=1
-			and ch.sales_invoice = %s
-	""",
-		(sales_invoice),
-		as_dict=1,
+	par = frappe.qb.DocType("Invoice Discounting")
+	ch = frappe.qb.DocType("Discounted Invoice")
+	invoice_discounting = (
+		frappe.qb.from_(par)
+		.inner_join(ch)
+		.on(par.name == ch.parent)
+		.select(par.accounts_receivable_discounted, par.accounts_receivable_unpaid, par.status)
+		.where((par.docstatus == 1) & (ch.sales_invoice == sales_invoice))
+		.run(as_dict=1)
 	)
 	if invoice_discounting:
 		if invoice_discounting[0].status == "Disbursed":
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.py
@@ -28,6 +28,7 @@ from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger
 )
 from erpnext.accounts.doctype.tax_withholding_entry.tax_withholding_entry import JournalTaxWithholding
 from erpnext.accounts.party import get_party_account
+from erpnext.accounts.services.gl_validator import validate_opening_entry_against_pcv
 from erpnext.accounts.utils import (
 	cancel_exchange_gain_loss_journal,
 	get_account_currency,
@@ -149,6 +150,9 @@ class JournalEntry(AccountsController):
 		if not self.is_opening:
 			self.is_opening = "No"

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

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

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

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

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


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

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

 			if pos_profiles:
 				message = _(
--- 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
@@ -270,6 +270,13 @@ def start_import(invoices):
 	errors = 0
 	names = []
 	for idx, d in enumerate(invoices):
+		# Scope each invoice to a savepoint so a failure only undoes that invoice.
+		# A plain rollback() would discard the whole transaction — including invoices
+		# imported earlier in this batch and the error logs of earlier failures (the
+		# latter only survive on mariadb because the Error Log table is MyISAM; on
+		# postgres they would be lost). Rolling back to a savepoint keeps both.
+		savepoint = f"opening_invoice_{frappe.generate_hash(length=8)}"
+		frappe.db.savepoint(savepoint)
 		try:
 			invoice_number = None
 			if d.invoice_number:
@@ -284,7 +291,7 @@ def start_import(invoices):
 			names.append(doc.name)
 		except Exception:
 			errors += 1
-			frappe.db.rollback()
+			frappe.db.rollback(save_point=savepoint)
 			doc.log_error("Opening invoice creation failed")
 	if errors:
 		frappe.msgprint(
--- 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 Tuple
-from frappe.query_builder.functions import Count
+from frappe.query_builder import Case, Tuple
+from frappe.query_builder.functions import Abs, Count, Max
 from frappe.utils import cint, comma_or, flt, getdate, nowdate
 from frappe.utils.data import comma_and, fmt_money, get_link_to_form
 from pypika.functions import Coalesce, Sum
@@ -766,13 +766,19 @@ class PaymentEntry(AccountsController):
 	def validate_journal_entry(self):
 		for d in self.get("references"):
 			if d.allocated_amount and d.reference_doctype == "Journal Entry":
-				je_accounts = frappe.db.sql(
-					"""select debit, credit from `tabJournal Entry Account`
-					where account = %s and party=%s and docstatus = 1 and parent = %s
-					and (reference_type is null or reference_type in ("", "Sales Order", "Purchase Order"))
-					""",
-					(self.party_account, self.party, d.reference_name),
-					as_dict=True,
+				je_accounts = frappe.get_all(
+					"Journal Entry Account",
+					filters={
+						"account": self.party_account,
+						"party": self.party,
+						"docstatus": 1,
+						"parent": d.reference_name,
+					},
+					or_filters=[
+						["reference_type", "is", "not set"],
+						["reference_type", "in", ["Sales Order", "Purchase Order"]],
+					],
+					fields=["debit", "credit"],
 				)

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

+			ps = frappe.qb.DocType("Payment Schedule")
 			if cancel:
-				frappe.db.sql(
-					"""
-					UPDATE `tabPayment Schedule`
-					SET
-						paid_amount = `paid_amount` - %s,
-						base_paid_amount = `base_paid_amount` - %s,
-						discounted_amount = `discounted_amount` - %s,
-						outstanding = `outstanding` + %s,
-						base_outstanding = `base_outstanding` - %s
-					WHERE parent = %s and payment_term = %s""",
-					(
-						allocated_amount - discounted_amt,
-						base_paid_amount,
-						discounted_amt,
-						allocated_amount,
-						base_outstanding,
-						key[1],
-						key[0],
-					),
-				)
+				(
+					frappe.qb.update(ps)
+					.set(ps.paid_amount, ps.paid_amount - (allocated_amount - discounted_amt))
+					.set(ps.base_paid_amount, ps.base_paid_amount - base_paid_amount)
+					.set(ps.discounted_amount, ps.discounted_amount - discounted_amt)
+					.set(ps.outstanding, ps.outstanding + allocated_amount)
+					.set(ps.base_outstanding, ps.base_outstanding - base_outstanding)
+					.where((ps.parent == key[1]) & (ps.payment_term == key[0]))
+				).run()
 			else:
 				if allocated_amount > outstanding:
 					frappe.throw(
@@ -887,26 +883,15 @@ class PaymentEntry(AccountsController):
 					)

 				if allocated_amount and outstanding:
-					frappe.db.sql(
-						"""
-						UPDATE `tabPayment Schedule`
-						SET
-							paid_amount = `paid_amount` + %s,
-							base_paid_amount = `base_paid_amount` + %s,
-							discounted_amount = `discounted_amount` + %s,
-							outstanding = `outstanding` - %s,
-							base_outstanding = `base_outstanding` - %s
-						WHERE parent = %s and payment_term = %s""",
-						(
-							allocated_amount - discounted_amt,
-							base_paid_amount,
-							discounted_amt,
-							allocated_amount,
-							base_outstanding,
-							key[1],
-							key[0],
-						),
-					)
+					(
+						frappe.qb.update(ps)
+						.set(ps.paid_amount, ps.paid_amount + (allocated_amount - discounted_amt))
+						.set(ps.base_paid_amount, ps.base_paid_amount + base_paid_amount)
+						.set(ps.discounted_amount, ps.discounted_amount + discounted_amt)
+						.set(ps.outstanding, ps.outstanding - allocated_amount)
+						.set(ps.base_outstanding, ps.base_outstanding - base_outstanding)
+						.where((ps.parent == key[1]) & (ps.payment_term == key[0]))
+					).run()

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

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

 		return included_taxes

@@ -1216,11 +1201,7 @@ class PaymentEntry(AccountsController):
 	# Clear the reference document which doesn't have allocated amount on validate so that form can be loaded fast
 	def clear_unallocated_reference_document_rows(self):
 		self.set("references", self.get("references", {"allocated_amount": ["not in", [0, None, ""]]}))
-		frappe.db.sql(
-			"""delete from `tabPayment Entry Reference`
-			where parent = %s and allocated_amount = 0""",
-			self.name,
-		)
+		frappe.db.delete("Payment Entry Reference", {"parent": self.name, "allocated_amount": 0})

 	def set_title(self):
 		if frappe.flags.in_import and self.title:
@@ -1876,7 +1857,7 @@ def get_matched_payment_request_of_references(references=None):
 			PR.reference_doctype,
 			PR.reference_name,
 			PR.outstanding_amount.as_("allocated_amount"),
-			PR.name.as_("payment_request"),
+			Max(PR.name).as_("payment_request"),  # count == 1 below ⇒ one row per group; postgres-safe
 			Count("*").as_("count"),
 		)
 		.where(Tuple(PR.reference_doctype, PR.reference_name, PR.outstanding_amount).isin(refs))
@@ -2315,12 +2296,7 @@ def get_orders_to_be_billed(
 	if not voucher_type:
 		return []

-	# dynamic dimension filters
-	condition = ""
 	active_dimensions = get_dimensions(True)[0]
-	for dim in active_dimensions:
-		if filters.get(dim.fieldname):
-			condition += f" and {dim.fieldname}={frappe.db.escape(filters.get(dim.fieldname))}"

 	if party_account_currency == company_currency:
 		grand_total_field = "base_grand_total"
@@ -2329,38 +2305,38 @@ def get_orders_to_be_billed(
 		grand_total_field = "grand_total"
 		rounded_total_field = "rounded_total"

-	orders = frappe.db.sql(
-		"""
-		select
-			name as voucher_no,
-			if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) as invoice_amount,
-			(if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) - advance_paid) as outstanding_amount,
-			transaction_date as posting_date
-		from
-			`tab{voucher_type}`
-		where
-			{party_type} = %s
-			and docstatus = 1
-			and company = %s
-			and status != "Closed"
-			and if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) > advance_paid
-			and abs(100 - per_billed) > 0.01
-			{condition}
-		order by
-			transaction_date, name
-	""".format(
-			**{
-				"rounded_total_field": rounded_total_field,
-				"grand_total_field": grand_total_field,
-				"voucher_type": voucher_type,
-				"party_type": scrub(party_type),
-				"condition": condition,
-			}
-		),
-		(party, company),
-		as_dict=True,
+	voucher = frappe.qb.DocType(voucher_type)
+	invoice_amount = (
+		Case()
+		.when(voucher[rounded_total_field] != 0, voucher[rounded_total_field])
+		.else_(voucher[grand_total_field])
 	)

+	query = (
+		frappe.qb.from_(voucher)
+		.select(
+			voucher.name.as_("voucher_no"),
+			invoice_amount.as_("invoice_amount"),
+			(invoice_amount - voucher.advance_paid).as_("outstanding_amount"),
+			voucher.transaction_date.as_("posting_date"),
+		)
+		.where(
+			(voucher[scrub(party_type)] == party)
+			& (voucher.docstatus == 1)
+			& (voucher.company == company)
+			& (voucher.status != "Closed")
+			& (invoice_amount > voucher.advance_paid)
+			& (Abs(100 - voucher.per_billed) > 0.01)
+		)
+	)
+
+	# dynamic dimension filters
+	for dim in active_dimensions:
+		if filters.get(dim.fieldname):
+			query = query.where(voucher[dim.fieldname] == filters.get(dim.fieldname))
+
+	orders = query.orderby(voucher.transaction_date).orderby(voucher.name).run(as_dict=True)
+
 	order_list = []
 	for d in orders:
 		if (
@@ -2409,8 +2385,8 @@ def get_negative_outstanding_invoices(
 	return frappe.db.sql(
 		"""
 		select
-			"{voucher_type}" as voucher_type, name as voucher_no, {account} as account,
-			if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) as invoice_amount,
+			'{voucher_type}' as voucher_type, name as voucher_no, {account} as account,
+			coalesce(nullif({rounded_total_field}, 0), {grand_total_field}) as invoice_amount,
 			outstanding_amount, posting_date,
 			due_date, conversion_rate as exchange_rate
 		from
@@ -2780,7 +2756,7 @@ def get_payment_entry(
 				pe, doc, discount_amount, base_total_discount_loss, party_account_currency
 			)

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

 	# If PE is created from PR directly, then no need to find open PRs for the references
@@ -3272,27 +3248,28 @@ def get_reference_as_per_payment_terms(


 def get_paid_amount(dt, dn, party_type, party, account, due_date):
+	gle = frappe.qb.DocType("GL Entry")
 	if party_type == "Customer":
-		dr_or_cr = "credit_in_account_currency - debit_in_account_currency"
+		dr_or_cr = gle.credit_in_account_currency - gle.debit_in_account_currency
 	else:
-		dr_or_cr = "debit_in_account_currency - credit_in_account_currency"
+		dr_or_cr = gle.debit_in_account_currency - gle.credit_in_account_currency

-	paid_amount = frappe.db.sql(
-		f"""
-		select ifnull(sum({dr_or_cr}), 0) as paid_amount
-		from `tabGL Entry`
-		where against_voucher_type = %s
-			and against_voucher = %s
-			and party_type = %s
-			and party = %s
-			and account = %s
-			and due_date = %s
-			and {dr_or_cr} > 0
-	""",
-		(dt, dn, party_type, party, account, due_date),
+	paid_amount = (
+		frappe.qb.from_(gle)
+		.select(Sum(dr_or_cr))
+		.where(
+			(gle.against_voucher_type == dt)
+			& (gle.against_voucher == dn)
+			& (gle.party_type == party_type)
+			& (gle.party == party)
+			& (gle.account == account)
+			& (gle.due_date == due_date)
+			& (dr_or_cr > 0)
+		)
+		.run()
 	)

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


@frappe.whitelist()
--- a/erpnext/accounts/doctype/payment_entry/services/gl_composer.py
+++ b/erpnext/accounts/doctype/payment_entry/services/gl_composer.py
@@ -34,8 +34,14 @@ class PaymentEntryGLComposer(BaseGLComposer):
 		self.add_deductions_gl_entries(gl_entries)
 		self.add_tax_gl_entries(gl_entries)
 		add_regional_gl_entries(gl_entries, doc)
+		self.set_transaction_currency_and_rate_in_gl_map(gl_entries, doc)
 		return gl_entries

+	def set_transaction_currency_and_rate_in_gl_map(self, gl_entries, doc):
+		for gle in gl_entries:
+			gle.setdefault("transaction_currency", doc.transaction_currency)
+			gle.setdefault("transaction_exchange_rate", doc.transaction_exchange_rate)
+
 	def add_party_gl_entries(self, gl_entries):
 		doc = self.doc
 		if not doc.party_account:
--- a/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/test_payment_entry.py
@@ -532,6 +532,8 @@ class TestPaymentEntry(ERPNextTestSuite):
 		si.submit()

 		pe = get_payment_entry("Sales Invoice", si.name, bank_account="_Test Bank - _TC", bank_amount=4700)
+		pe.source_exchange_rate = 50
+		pe.set_amounts()
 		pe.reference_no = si.name
 		pe.reference_date = nowdate()

@@ -607,6 +609,8 @@ class TestPaymentEntry(ERPNextTestSuite):
 		pe = get_payment_entry(
 			"Sales Invoice", si.name, party_amount=20, bank_account="_Test Bank - _TC", bank_amount=900
 		)
+		pe.source_exchange_rate = 50
+		pe.set_amounts()
 		pe.reference_no = "1"
 		pe.reference_date = "2016-01-01"

@@ -1033,14 +1037,17 @@ class TestPaymentEntry(ERPNextTestSuite):
 				gle.credit_in_account_currency,
 				gle.debit_in_transaction_currency,
 				gle.credit_in_transaction_currency,
+				gle.transaction_currency,
+				gle.transaction_exchange_rate,
 			)
 			.orderby(gle.account)
 			.where(gle.voucher_no == payment_entry.name)
 			.run()
 		)
+		# transaction currency/rate come from the paid-from USD account (company currency is INR)
 		expected_gl_entries = (
-			(paid_from, 0.0, 8440.0, 0.0, 100.0, 0.0, 100.0),
-			("_Test Payable USD - _TC", 8440.0, 0.0, 100.0, 0.0, 100.0, 0.0),
+			(paid_from, 0.0, 8440.0, 0.0, 100.0, 0.0, 100.0, "USD", 84.4),
+			("_Test Payable USD - _TC", 8440.0, 0.0, 100.0, 0.0, 100.0, 0.0, "USD", 84.4),
 		)
 		self.assertEqual(gl_entries, expected_gl_entries)

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

 		self.assertEqual(gl_entries, expected_gl_entries)

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

--- a/erpnext/accounts/doctype/payment_ledger_entry/test_payment_ledger_entry.py
+++ b/erpnext/accounts/doctype/payment_ledger_entry/test_payment_ledger_entry.py
@@ -10,76 +10,22 @@ from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_ent
 from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
-from erpnext.stock.doctype.item.test_item import create_item
 from erpnext.tests.utils import ERPNextTestSuite


 class TestPaymentLedgerEntry(ERPNextTestSuite):
 	def setUp(self):
 		self.ple = qb.DocType("Payment Ledger Entry")
-		self.create_company()
-		self.create_item()
-		self.create_customer()
-		self.clear_old_entries()
-
-	def create_company(self):
-		company_name = "_Test Payment Ledger"
-		company = None
-		if frappe.db.exists("Company", company_name):
-			company = frappe.get_doc("Company", company_name)
-		else:
-			company = frappe.get_doc(
-				{
-					"doctype": "Company",
-					"company_name": company_name,
-					"country": "India",
-					"default_currency": "INR",
-					"create_chart_of_accounts_based_on": "Standard Template",
-					"chart_of_accounts": "Standard",
-				}
-			)
-			company = company.save()
-
-		self.company = company.name
-		self.cost_center = company.cost_center
-		self.warehouse = "All Warehouses - _PL"
-		self.income_account = "Sales - _PL"
-		self.expense_account = "Cost of Goods Sold - _PL"
-		self.debit_to = "Debtors - _PL"
-		self.creditors = "Creditors - _PL"
-
-		# create bank account
-		if frappe.db.exists("Account", "HDFC - _PL"):
-			self.bank = "HDFC - _PL"
-		else:
-			bank_acc = frappe.get_doc(
-				{
-					"doctype": "Account",
-					"account_name": "HDFC",
-					"parent_account": "Bank Accounts - _PL",
-					"company": self.company,
-				}
-			)
-			bank_acc.save()
-			self.bank = bank_acc.name
-
-	def create_item(self):
-		item_name = "_Test PL Item"
-		item = create_item(
-			item_code=item_name, is_stock_item=0, company=self.company, warehouse=self.warehouse
-		)
-		self.item = item if isinstance(item, str) else item.item_code
-
-	def create_customer(self):
-		name = "_Test PL Customer"
-		if frappe.db.exists("Customer", name):
-			self.customer = name
-		else:
-			customer = frappe.new_doc("Customer")
-			customer.customer_name = name
-			customer.type = "Individual"
-			customer.save()
-			self.customer = customer.name
+		self.company = "_Test Company"
+		self.cost_center = "Main - _TC"
+		self.warehouse = "Stores - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.creditors = "Creditors - _TC"
+		self.bank = "Cash - _TC"
+		self.item = "_Test Item"
+		self.customer = "_Test Customer"

 	def create_sales_invoice(
 		self, qty=1, rate=100, posting_date=None, do_not_save=False, do_not_submit=False
@@ -152,18 +98,6 @@ class TestPaymentLedgerEntry(ERPNextTestSuite):
 		)
 		return so

-	def clear_old_entries(self):
-		doctype_list = [
-			"GL Entry",
-			"Payment Ledger Entry",
-			"Sales Invoice",
-			"Purchase Invoice",
-			"Payment Entry",
-			"Journal Entry",
-		]
-		for doctype in doctype_list:
-			qb.from_(qb.DocType(doctype)).delete().where(qb.DocType(doctype).company == self.company).run()
-
 	def create_journal_entry(self, acc1=None, acc2=None, amount=0, posting_date=None, cost_center=None):
 		je = frappe.new_doc("Journal Entry")
 		je.posting_date = posting_date or nowdate()
--- a/erpnext/accounts/doctype/payment_order/payment_order.py
+++ b/erpnext/accounts/doctype/payment_order/payment_order.py
@@ -60,23 +60,32 @@ class PaymentOrder(Document):
@frappe.whitelist()
@frappe.validate_and_sanitize_search_inputs
 def get_mop_query(doctype: str, txt: str, searchfield: str, start: int, page_len: int, filters: dict):
-	return frappe.db.sql(
-		""" select mode_of_payment from `tabPayment Order Reference`
-		where parent = %(parent)s and mode_of_payment like %(txt)s
-		limit %(page_len)s offset %(start)s""",
-		{"parent": filters.get("parent"), "start": start, "page_len": page_len, "txt": "%%%s%%" % txt},
+	return frappe.get_all(
+		"Payment Order Reference",
+		filters={"parent": filters.get("parent"), "mode_of_payment": ["like", f"%{txt}%"]},
+		fields=["mode_of_payment"],
+		limit_start=start,
+		limit_page_length=page_len,
+		order_by="",  # match the original query (no ORDER BY); avoid get_all's default sort
+		as_list=True,
 	)


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


--- a/erpnext/accounts/doctype/payment_request/payment_request.py
+++ b/erpnext/accounts/doctype/payment_request/payment_request.py
@@ -11,11 +11,12 @@ from erpnext import get_company_currency
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
 )
+from erpnext.accounts.doctype.bank_account.bank_account import get_party_bank_account
 from erpnext.accounts.doctype.payment_entry.payment_entry import (
 	get_payment_entry,
 )
 from erpnext.accounts.doctype.subscription_plan.subscription_plan import get_plan_rate
-from erpnext.accounts.party import get_party_account, get_party_bank_account
+from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import get_account_currency, get_advance_payment_doctypes, get_currency_precision
 from erpnext.utilities import payment_app_import_guard

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

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

@@ -1211,10 +1210,11 @@ def get_dummy_message(doc):
@frappe.whitelist()
 def get_subscription_details(reference_doctype: str, reference_name: str):
 	if reference_doctype == "Sales Invoice":
-		subscriptions = frappe.db.sql(
-			"""SELECT parent as sub_name FROM `tabSubscription Invoice` WHERE invoice=%s""",
-			reference_name,
-			as_dict=1,
+		subscriptions = frappe.get_all(
+			"Subscription Invoice",
+			filters={"invoice": reference_name},
+			fields=["parent as sub_name"],
+			order_by="",  # match the original query (no ORDER BY); avoid get_all's default sort
 		)
 		subscription_plans = []
 		for subscription in subscriptions:
--- a/erpnext/accounts/doctype/payment_request/test_payment_request.py
+++ b/erpnext/accounts/doctype/payment_request/test_payment_request.py
@@ -332,7 +332,12 @@ class TestPaymentRequest(ERPNextTestSuite):
 			return_doc=1,
 		)

-		pe = pr.set_as_paid()
+		pe = pr.create_payment_entry(submit=False)
+		pe.source_exchange_rate = 50
+		pe.target_exchange_rate = 50
+		pe.set_amounts()
+		pe.insert(ignore_permissions=True)
+		pe.submit()

 		expected_gle = dict(
 			(d[0], d)
@@ -418,7 +423,12 @@ class TestPaymentRequest(ERPNextTestSuite):
 		pr = make_payment_request(dt=po_doc.doctype, dn=po_doc.name, recipient_id="nabin@erpnext.com")
 		pr = frappe.get_doc(pr).save().submit()

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

-		previous_fiscal_year_start_date = previous_fiscal_year[0][1]
+		# get_fiscal_year() returns a single (name, start_date, end_date) tuple, so the start date
+		# is [1]; the old [0][1] read the 2nd char of the name ('T'), which MariaDB silently
+		# coerced to NULL but postgres rejects as an invalid date.
+		previous_fiscal_year_start_date = previous_fiscal_year[1]
 		previous_fiscal_year_closed = frappe.db.exists(
 			"Period Closing Voucher",
 			{
@@ -287,41 +290,44 @@ class PeriodClosingVoucher(AccountsController):
 		self.accounting_dimension_fields = default_dimensions + get_accounting_dimensions()

 	def get_gl_entries_for_current_period(self, report_type, only_opening_entries=False, as_iterator=False):
-		date_condition = ""
-		if only_opening_entries:
-			date_condition = "is_opening = 'Yes'"
-		else:
-			date_condition = f"posting_date BETWEEN '{self.period_start_date}' AND '{self.period_end_date}' and is_opening = 'No'"
+		gle = frappe.qb.DocType("GL Entry")
+		account = frappe.qb.DocType("Account")

-		# nosemgrep
-		return frappe.db.sql(
-			"""
-			SELECT
-				name,
-				posting_date,
-				account,
-				account_currency,
-				debit_in_account_currency,
-				credit_in_account_currency,
-				debit,
-				credit,
-				{}
-			FROM `tabGL Entry`
-			WHERE
-				{}
-				AND company = %s
-				AND voucher_type != 'Period Closing Voucher'
-				AND EXISTS(SELECT name FROM `tabAccount` WHERE name = account AND report_type = %s)
-				AND is_cancelled = 0
-			""".format(
-				", ".join(self.accounting_dimension_fields),
-				date_condition,
-			),
-			(self.company, report_type),
-			as_dict=1,
-			as_iterator=as_iterator,
+		fields = [
+			gle.name,
+			gle.posting_date,
+			gle.account,
+			gle.account_currency,
+			gle.debit_in_account_currency,
+			gle.credit_in_account_currency,
+			gle.debit,
+			gle.credit,
+		]
+		fields += [gle[dimension] for dimension in self.accounting_dimension_fields]
+
+		query = (
+			frappe.qb.from_(gle)
+			.select(*fields)
+			.where(
+				(gle.company == self.company)
+				& (gle.voucher_type != "Period Closing Voucher")
+				& (gle.is_cancelled == 0)
+				& gle.account.isin(
+					frappe.qb.from_(account).select(account.name).where(account.report_type == report_type)
+				)
+			)
 		)

+		if only_opening_entries:
+			query = query.where(gle.is_opening == "Yes")
+		else:
+			query = query.where(
+				gle.posting_date.between(self.period_start_date, self.period_end_date)
+				& (gle.is_opening == "No")
+			)
+
+		return query.run(as_dict=1, as_iterator=as_iterator)
+
 	def set_account_balance_dict(self, gle, acc_bal_dict):
 		key = self.get_key(gle)

--- a/erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py
+++ b/erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py
@@ -18,7 +18,6 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 1)

 	def test_closing_entry(self):
-		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")

 		jv1 = make_journal_entry(
@@ -27,10 +26,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv1.company = company
+		jv1.company = "Test PCV Company"
 		jv1.save()
 		jv1.submit()

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

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

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

 	def test_cost_center_wise_posting(self):
-		company = create_company()
 		surplus_account = create_account()

 		cost_center1 = create_cost_center("Main")
 		cost_center2 = create_cost_center("Western Branch")

 		create_sales_invoice(
-			company=company,
+			company="Test PCV Company",
 			cost_center=cost_center1,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -85,7 +87,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			posting_date="2021-03-15",
 		)
 		create_sales_invoice(
-			company=company,
+			company="Test PCV Company",
 			cost_center=cost_center2,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -108,14 +110,16 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			("Sales - TPC", 200.0, 0.0, cost_center2),
 		)

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

 		self.assertSequenceEqual(pcv_gle, expected_gle)

@@ -130,12 +134,11 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		)

 	def test_period_closing_with_finance_book_entries(self):
-		company = create_company()
 		surplus_account = create_account()
 		cost_center = create_cost_center("Test Cost Center 1")

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

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

-		self.assertSequenceEqual(pcv_gle, expected_gle)
+		# compare order-independently: postgres and MariaDB order NULL finance_book differently
+		self.assertSequenceEqual(sorted(pcv_gle, key=str), sorted(expected_gle, key=str))

 	def test_gl_entries_restrictions(self):
-		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")

 		self.make_period_closing_voucher(posting_date="2021-03-31")
@@ -192,16 +197,15 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv1.company = company
+		jv1.company = "Test PCV Company"
 		jv1.save()

 		self.assertRaises(frappe.ValidationError, jv1.submit)

 	def test_closing_balance_with_dimensions_and_test_reposting_entry(self):
-		company = create_company()
 		cost_center1 = create_cost_center("Test Cost Center 1")
 		cost_center2 = create_cost_center("Test Cost Center 2")

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

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

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

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

@@ -293,12 +297,12 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(cc2_closing_balance.credit, 500)
 		self.assertEqual(cc2_closing_balance.credit_in_account_currency, 500)

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

 		repost_doc = frappe.get_doc(
 			{
 				"doctype": "Repost Item Valuation",
-				"company": company,
+				"company": "Test PCV Company",
 				"posting_date": "2020-03-15",
 				"based_on": "Item and Warehouse",
 				"item_code": "Test Item 1",
@@ -339,7 +343,6 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		{"enable_immutable_ledger": 1},
 	)
 	def test_immutable_ledger_reverse_entry_uses_passed_posting_date_after_pcv(self):
-		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")

 		jv = make_journal_entry(
@@ -348,10 +351,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company=company,
+			company="Test PCV Company",
 			save=False,
 		)
-		jv.company = company
+		jv.company = "Test PCV Company"
 		jv.save()
 		jv.submit()

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

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

 		self.assertEqual(totals_after_cancel.total_debit, totals_after_cancel.total_credit)


-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,
-			SalesInvoicePayment.account,
+			fn.Max(SalesInvoicePayment.account).as_("account"),
 			fn.Sum(SalesInvoicePayment.amount).as_("amount"),
 		)
 	)
@@ -419,7 +419,7 @@ def build_invoice_query(invoice_doctype, user, pos_profile, start, end):
 			InvoiceDocType.account_for_change_amount,
 			InvoiceDocType.is_return,
 			InvoiceDocType.return_against,
-			fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time).as_("timestamp"),
+			fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time).as_("timestamp"),
 			ConstantColumn(invoice_doctype).as_("doctype"),
 		)
 		.where(
@@ -428,8 +428,8 @@ def build_invoice_query(invoice_doctype, user, pos_profile, start, end):
 			& (InvoiceDocType.is_pos == 1)
 			& (InvoiceDocType.pos_profile == pos_profile)
 			& (
-				(fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time) >= start)
-				& (fn.Timestamp(InvoiceDocType.posting_date, InvoiceDocType.posting_time) <= end)
+				(fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time) >= start)
+				& (fn.CombineDatetime(InvoiceDocType.posting_date, InvoiceDocType.posting_time) <= end)
 			)
 		)
 	)
--- 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, Sum
+from frappe.query_builder.functions import IfNull, Lower, Sum
 from frappe.utils import cint, flt, get_link_to_form, getdate, nowdate
 from frappe.utils.nestedset import get_descendants_of

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

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


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

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


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

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

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

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


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

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

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

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

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

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

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

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

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

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

 			frappe.flags.tree_conditions[key] = condition

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

 	return condition

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

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

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

 	return conditions

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

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

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


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

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

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

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

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

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

--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
@@ -614,10 +614,12 @@
  {
   "default": "0",
   "depends_on": "eval:doc.items.every((item) => !item.pr_detail)",
+   "description": "If checked, updates inventory; stock and accounting entries are created together. Leave unchecked if a Purchase Receipt is created separately.",
   "fieldname": "update_stock",
   "fieldtype": "Check",
   "label": "Update Stock",
-   "print_hide": 1
+   "print_hide": 1,
+   "show_description_on_click": 1
  },
  {
   "fieldname": "scan_barcode",
@@ -1690,7 +1692,7 @@
 "idx": 204,
 "is_submittable": 1,
 "links": [],
- "modified": "2026-05-28 12:36:55.215363",
+ "modified": "2026-06-13 18:36:46.704623",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Purchase Invoice",
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -524,16 +524,11 @@ class PurchaseInvoice(BuyingController):
 	def check_prev_docstatus(self):
 		for d in self.get("items"):
 			if d.purchase_order:
-				submitted = frappe.db.sql(
-					"select name from `tabPurchase Order` where docstatus = 1 and name = %s", d.purchase_order
-				)
+				submitted = frappe.db.exists("Purchase Order", {"docstatus": 1, "name": d.purchase_order})
 				if not submitted:
 					frappe.throw(_("Purchase Order {0} is not submitted").format(d.purchase_order))
 			if d.purchase_receipt:
-				submitted = frappe.db.sql(
-					"select name from `tabPurchase Receipt` where docstatus = 1 and name = %s",
-					d.purchase_receipt,
-				)
+				submitted = frappe.db.exists("Purchase Receipt", {"docstatus": 1, "name": d.purchase_receipt})
 				if not submitted:
 					frappe.throw(_("Purchase Receipt {0} is not submitted").format(d.purchase_receipt))

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

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

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

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

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

 					(
--- 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
@@ -11,6 +11,7 @@
  "add_deduct_tax",
  "charge_type",
  "row_id",
+  "allocate_full_amount_to_stock_items",
  "included_in_print_rate",
  "included_in_paid_amount",
  "col_break1",
@@ -78,6 +79,14 @@
   "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
@@ -158,6 +158,7 @@ def start_repost(account_repost_doc: str | None = None) -> None:
 	frappe.flags.through_repost_accounting_ledger = True
 	if account_repost_doc:
 		repost_doc = frappe.get_doc("Repost Accounting Ledger", account_repost_doc)
+		repost_doc.check_permission("write")

 		if repost_doc.docstatus == 1:
 			# Prevent repost on invoices with deferred accounting
--- a/erpnext/accounts/doctype/sales_invoice/mapper.py
+++ b/erpnext/accounts/doctype/sales_invoice/mapper.py
@@ -200,106 +200,11 @@ def make_inter_company_transaction(doctype, source_name, target_doc=None):
 		set_purchase_references(target)

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

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


+def _get_linked_address(address, link_doctype, link_name):
+	return frappe.db.get_value(
+		"Dynamic Link",
+		{
+			"parent": address,
+			"parenttype": "Address",
+			"link_doctype": link_doctype,
+			"link_name": link_name,
+		},
+		"parent",
+	)
+
+
+def _apply_purchase_party_details(target_doc, source_doc, details):
+	currency = frappe.db.get_value("Supplier", details.get("party"), "default_currency")
+	target_doc.company = details.get("company")
+	target_doc.supplier = details.get("party")
+	target_doc.is_internal_supplier = 1
+	target_doc.ignore_pricing_rule = 1
+	target_doc.buying_price_list = source_doc.selling_price_list
+
+	# Invert Addresses
+	if source_doc.company_address and _get_linked_address(
+		source_doc.company_address, "Supplier", details.get("party")
+	):
+		update_address(target_doc, "supplier_address", "address_display", source_doc.company_address)
+	if source_doc.dispatch_address_name and _get_linked_address(
+		source_doc.dispatch_address_name, "Company", details.get("company")
+	):
+		update_address(
+			target_doc, "dispatch_address", "dispatch_address_display", source_doc.dispatch_address_name
+		)
+	if source_doc.shipping_address_name and _get_linked_address(
+		source_doc.shipping_address_name, "Company", details.get("company")
+	):
+		update_address(
+			target_doc, "shipping_address", "shipping_address_display", source_doc.shipping_address_name
+		)
+	if source_doc.customer_address and _get_linked_address(
+		source_doc.customer_address, "Company", details.get("company")
+	):
+		update_address(target_doc, "billing_address", "billing_address_display", source_doc.customer_address)
+
+	if currency:
+		target_doc.currency = currency
+
+	update_taxes(
+		target_doc,
+		party=target_doc.supplier,
+		party_type="Supplier",
+		company=target_doc.company,
+		doctype=target_doc.doctype,
+		party_address=target_doc.supplier_address,
+		company_address=target_doc.shipping_address,
+	)
+
+
+def _apply_sales_party_details(target_doc, source_doc, details):
+	currency = frappe.db.get_value("Customer", details.get("party"), "default_currency")
+	target_doc.company = details.get("company")
+	target_doc.customer = details.get("party")
+	target_doc.selling_price_list = source_doc.buying_price_list
+
+	if source_doc.supplier_address and _get_linked_address(
+		source_doc.supplier_address, "Company", details.get("company")
+	):
+		update_address(target_doc, "company_address", "company_address_display", source_doc.supplier_address)
+	if source_doc.shipping_address and _get_linked_address(
+		source_doc.shipping_address, "Customer", details.get("party")
+	):
+		update_address(target_doc, "shipping_address_name", "shipping_address", source_doc.shipping_address)
+	if source_doc.shipping_address and _get_linked_address(
+		source_doc.shipping_address, "Customer", details.get("party")
+	):
+		update_address(target_doc, "customer_address", "address_display", source_doc.shipping_address)
+
+	if currency:
+		target_doc.currency = currency
+
+	update_taxes(
+		target_doc,
+		party=target_doc.customer,
+		party_type="Customer",
+		company=target_doc.company,
+		doctype=target_doc.doctype,
+		party_address=target_doc.customer_address,
+		company_address=target_doc.company_address,
+		shipping_address_name=target_doc.shipping_address_name,
+	)
+
+
@frappe.whitelist()
 def get_received_items(reference_name: str, doctype: str, reference_fieldname: str):
 	reference_field = "inter_company_invoice_reference"
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
@@ -715,6 +715,7 @@
  {
   "default": "0",
   "depends_on": "eval:doc.items.every((item) => !item.dn_detail)",
+   "description": "If checked, updates inventory; stock and accounting entries are created together. Leave unchecked if a Delivery Note is created separately.",
   "fieldname": "update_stock",
   "fieldtype": "Check",
   "hide_days": 1,
@@ -722,7 +723,8 @@
   "label": "Update Stock",
   "oldfieldname": "update_stock",
   "oldfieldtype": "Check",
-   "print_hide": 1
+   "print_hide": 1,
+   "show_description_on_click": 1
  },
  {
   "fieldname": "scan_barcode",
--- 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
@@ -93,54 +93,7 @@ class SalesInvoiceGLComposer(BaseGLComposer):
 		if enable_discount_accounting:
 			for item in doc.get("items"):
 				if item.get("discount_amount") and item.get("discount_account"):
-					discount_amount = item.discount_amount * item.qty
-					income_account = (
-						item.income_account
-						if (not item.enable_deferred_revenue or doc.is_return)
-						else item.deferred_revenue_account
-					)
-
-					account_currency = get_account_currency(item.discount_account)
-					gl_entries.append(
-						doc.get_gl_dict(
-							{
-								"account": item.discount_account,
-								"against": doc.customer,
-								"debit": flt(
-									discount_amount * doc.get("conversion_rate"),
-									item.precision("discount_amount"),
-								),
-								"debit_in_transaction_currency": flt(
-									discount_amount, item.precision("discount_amount")
-								),
-								"cost_center": item.cost_center,
-								"project": item.project,
-							},
-							account_currency,
-							item=item,
-						)
-					)
-
-					account_currency = get_account_currency(income_account)
-					gl_entries.append(
-						doc.get_gl_dict(
-							{
-								"account": income_account,
-								"against": doc.customer,
-								"credit": flt(
-									discount_amount * doc.get("conversion_rate"),
-									item.precision("discount_amount"),
-								),
-								"credit_in_transaction_currency": flt(
-									discount_amount, item.precision("discount_amount")
-								),
-								"cost_center": item.cost_center,
-								"project": item.project or doc.project,
-							},
-							account_currency,
-							item=item,
-						)
-					)
+					self._append_item_discount_gl_entries(item, gl_entries)

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

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

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

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

-			dn_expense_account = frappe.get_cached_value(
-				"Delivery Note Item", item.dn_detail, "expense_account"
-			)
-			if (
-				not dn_expense_account
-				or frappe.get_cached_value("Account", dn_expense_account, "account_type")
-				!= "Stock Delivered But Not Billed"
-				or not item.expense_account
-				or dn_expense_account == item.expense_account
-			):
-				continue
+		if not frappe.get_cached_value("Item", item.item_code, "is_stock_item"):
+			return None

-			delivery_note = item.delivery_note or frappe.get_cached_value(
-				"Delivery Note Item", item.dn_detail, "parent"
-			)
-			if not delivery_note:
-				continue
+		dn_expense_account = frappe.get_cached_value("Delivery Note Item", item.dn_detail, "expense_account")
+		if not self._is_sdbnb_reversal(dn_expense_account, item):
+			return None

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

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

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

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

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

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

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

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

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


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


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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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


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


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


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

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

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

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

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

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

+	def test_set_pos_fields_populates_invoice_from_profile(self):
+		terms = frappe.db.exists("Terms and Conditions", "_Test POS Terms")
+		if not terms:
+			terms = (
+				frappe.get_doc(
+					{
+						"doctype": "Terms and Conditions",
+						"title": "_Test POS Terms",
+						"terms": "POS terms and conditions",
+						"selling": 1,
+					}
+				)
+				.insert()
+				.name
+			)
+
+		profile = make_pos_profile()
+		profile.customer = "_Test Customer"
+		profile.tax_category = "_Test Tax Category 1"
+		profile.account_for_change_amount = "Cash - _TC"
+		profile.ignore_pricing_rule = 1
+		profile.update_stock = 1
+		profile.apply_discount_on = "Grand Total"
+		profile.tc_name = terms
+		profile.taxes_and_charges = "_Test Sales Taxes and Charges Template - _TC"
+		profile.save()
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.pos_profile = profile.name
+		si.customer = None
+		si.taxes = []
+
+		POSService(si).set_pos_fields(for_validate=False)
+
+		self.assertEqual(si.customer, "_Test Customer")
+		self.assertEqual(si.tax_category, "_Test Tax Category 1")
+		self.assertEqual(si.ignore_pricing_rule, 1)
+		self.assertEqual(si.account_for_change_amount, "Cash - _TC")
+		self.assertEqual(si.taxes_and_charges, "_Test Sales Taxes and Charges Template - _TC")
+		self.assertEqual(si.apply_discount_on, "Grand Total")
+		self.assertEqual(si.update_stock, 1)
+		self.assertEqual(si.terms, "POS terms and conditions")
+		self.assertTrue(si.get("payments"))
+		self.assertTrue(si.get("taxes"))
+
+	def test_set_pos_fields_for_validate_preserves_existing_values(self):
+		profile = make_pos_profile()
+		profile.tax_category = "_Test Tax Category 1"
+		profile.save()
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.pos_profile = profile.name
+		si.apply_discount_on = "Net Total"
+		existing_customer = si.customer
+
+		POSService(si).set_pos_fields(for_validate=True)
+
+		# for_validate must not overwrite a field the user already set
+		self.assertEqual(si.apply_discount_on, "Net Total")
+		# for_validate skips mode-of-payment fetch and profile-driven customer/tax_category
+		self.assertFalse(si.get("payments"))
+		self.assertEqual(si.customer, existing_customer)
+		self.assertFalse(si.tax_category)
+
+	def test_set_pos_fields_uses_profile_price_list_without_customer(self):
+		profile = make_pos_profile(selling_price_list="_Test Price List")
+		profile.customer = None
+		profile.save()
+
+		si = create_sales_invoice(do_not_save=True)
+		si.is_pos = 1
+		si.pos_profile = profile.name
+		si.customer = None
+
+		POSService(si).set_pos_fields(for_validate=False)
+
+		self.assertEqual(si.selling_price_list, "_Test Price List")
+
+	def test_pos_service_mode_of_payment_queries(self):
+		make_pos_profile()  # ensures a Cash mode-of-payment account for _Test Company
+		si = create_sales_invoice(do_not_save=True)
+
+		single = get_mode_of_payment_info("Cash", "_Test Company")
+		self.assertTrue(single)
+		self.assertEqual(single[0].parent, "Cash")
+
+		all_modes = get_all_mode_of_payments(si)
+		self.assertTrue(any(row.parent == "Cash" for row in all_modes))
+
+		grouped = get_mode_of_payments_info(["Cash"], "_Test Company")
+		self.assertIn("Cash", grouped)
+		self.assertEqual(grouped["Cash"].mop, "Cash")
+
 	def test_auto_write_off_amount(self):
 		make_pos_profile(
 			company="_Test Company with perpetual inventory",
@@ -1476,6 +1577,75 @@ 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
@@ -3710,6 +3880,27 @@ class TestSalesInvoice(ERPNextTestSuite):

 		party_link.delete()

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

--- 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
@@ -56,11 +56,14 @@ def valdiate_taxes_and_charges_template(doc):
 	# 	doc.is_default = 1

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

 	validate_disabled(doc)

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

 class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_supplier()
-		self.create_usd_receivable_account()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.supplier = "_Test Supplier"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.cash = "Cash - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"

 	def create_sales_invoice(self, do_not_submit=False):
 		si = create_sales_invoice(
@@ -372,7 +374,6 @@ class TestUnreconcilePayment(ERPNextTestSuite, AccountsTestMixin):
 		self.assertEqual(so.advance_paid, 0)

 	def test_06_unreconcile_advance_from_payment_entry(self):
-		self.enable_advance_as_liability()
 		so1 = self.create_sales_order()
 		so2 = self.create_sales_order()

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

 	def test_07_adv_from_so_to_invoice(self):
-		self.enable_advance_as_liability()
+		frappe.db.set_value("Company", self.company, "book_advance_payments_in_separate_party_account", True)
+		frappe.db.set_value(
+			"Company", self.company, "default_advance_received_account", "Advance Received - _TC"
+		)
+
 		so = self.create_sales_order()
 		pe = self.create_payment_entry()
 		pe.paid_amount = 1000
--- 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, Sum
+from frappe.query_builder.functions import Abs, Max, Sum
 from frappe.utils.data import comma_and

 from erpnext.accounts.utils import (
@@ -72,7 +72,7 @@ class UnreconcilePayment(Document):
 				alloc.party,
 			)

-			frappe.db.set_value("Unreconcile Payment Entries", alloc.name, "unlinked", True)
+			frappe.db.set_value("Unreconcile Payment Entries", alloc.name, "unlinked", 1)


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

 			res = query.run(as_dict=True)
@@ -180,15 +184,18 @@ def get_linked_advances(company, docname):
 	return (
 		qb.from_(adv)
 		.select(
-			adv.company,
-			adv.against_voucher_type.as_("reference_doctype"),
+			# non-grouped columns are constant per against_voucher_no -> Max() is unchanged and postgres-valid
+			Max(adv.company).as_("company"),
+			Max(adv.against_voucher_type).as_("reference_doctype"),
 			adv.against_voucher_no.as_("reference_name"),
 			Abs(Sum(adv.amount)).as_("allocated_amount"),
-			adv.currency,
+			Max(adv.currency).as_("currency"),
 		)
 		.where(Criterion.all(criteria))
-		.having(qb.Field("allocated_amount") > 0)
+		.having(Abs(Sum(adv.amount)) > 0)
 		.groupby(adv.against_voucher_no)
+		# deterministic order across backends (postgres GROUP BY does not imply ordering)
+		.orderby(adv.against_voucher_no)
 		.run(as_dict=True)
 	)

--- 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, True)
+					query = query.set(gle.is_cancelled, 1)  # smallint column; postgres rejects boolean true

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

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


-@frappe.whitelist()
-def get_party_bank_account(party_type: str, party: str):
-	return frappe.db.get_value("Bank Account", {"party_type": party_type, "party": party, "is_default": 1})
-
-
 def get_party_account_currency(party_type, party, company):
 	def generator():
 		party_account = get_party_account(party_type, party, company)
@@ -548,11 +543,19 @@ def get_party_gle_currency(party_type, party, company):

 def get_party_gle_account(party_type, party, company):
 	def generator():
-		existing_gle_account = frappe.db.sql(
-			"""select account from `tabGL Entry`
-			where docstatus=1 and company=%(company)s and party_type=%(party_type)s and party=%(party)s
-			limit 1""",
-			{"company": company, "party_type": party_type, "party": party},
+		gl = qb.DocType("GL Entry")
+		existing_gle_account = (
+			qb.from_(gl)
+			.select(gl.account)
+			.where(
+				(gl.docstatus == 1)
+				& (gl.company == company)
+				& (gl.party_type == party_type)
+				& (gl.party == party)
+				& (gl.is_cancelled == 0)
+			)
+			.limit(1)
+			.run()
 		)

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

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

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

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

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

 			# delivery note link inside sales invoice
-			# nosemgrep
-			si_against_dn = frappe.db.sql(
-				"""
-				select parent, delivery_note
-				from `tabSales Invoice Item`
-				where docstatus=1 and parent in (%s)
-			"""
-				% (",".join(["%s"] * len(self.invoices))),
-				tuple(self.invoices),
-				as_dict=1,
+			si_against_dn = frappe.get_all(
+				"Sales Invoice Item",
+				filters={"docstatus": 1, "parent": ["in", list(self.invoices)]},
+				fields=["parent", "delivery_note"],
 			)

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

-			# nosemgrep
-			dn_against_si = frappe.db.sql(
-				"""
-				select distinct parent, against_sales_invoice
-				from `tabDelivery Note Item`
-				where against_sales_invoice in (%s)
-			"""
-				% (",".join(["%s"] * len(self.invoices))),
-				tuple(self.invoices),
-				as_dict=1,
+			dn_against_si = frappe.get_all(
+				"Delivery Note Item",
+				filters={"against_sales_invoice": ["in", list(self.invoices)]},
+				fields=["parent", "against_sales_invoice"],
+				distinct=True,
 			)

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

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

 	def get_payment_terms(self, row):
 		# build payment_terms for row
-		# nosemgrep
-		payment_terms_details = frappe.db.sql(
-			f"""
-			select
-				si.name, si.party_account_currency, si.currency, si.conversion_rate,
-				si.total_advance, ps.due_date, ps.payment_term, ps.payment_amount, ps.base_payment_amount,
-				ps.description, ps.paid_amount, ps.base_paid_amount, ps.discounted_amount
-			from `tab{row.voucher_type}` si, `tabPayment Schedule` ps
-			where
-				si.name = ps.parent and ps.parenttype = '{row.voucher_type}' and
-				si.name = %s and
-				si.is_return = 0
-			order by ps.paid_amount desc, due_date
-		""",
-			row.voucher_no,
-			as_dict=1,
+		si = frappe.qb.DocType(row.voucher_type)
+		ps = frappe.qb.DocType("Payment Schedule")
+		payment_terms_details = (
+			frappe.qb.from_(si)
+			.inner_join(ps)
+			.on(si.name == ps.parent)
+			.select(
+				si.name,
+				si.party_account_currency,
+				si.currency,
+				si.conversion_rate,
+				si.total_advance,
+				ps.due_date,
+				ps.payment_term,
+				ps.payment_amount,
+				ps.base_payment_amount,
+				ps.description,
+				ps.paid_amount,
+				ps.base_paid_amount,
+				ps.discounted_amount,
+			)
+			.where((ps.parenttype == row.voucher_type) & (si.name == row.voucher_no) & (si.is_return == 0))
+			.orderby(ps.paid_amount, order=frappe.qb.desc)
+			.orderby(ps.due_date)
+			.run(as_dict=1)
 		)

 		original_row = frappe._dict(row)
@@ -661,7 +655,6 @@ class ReceivablePayableReport:
 	def get_future_payments_from_payment_entry(self):
 		pe = frappe.qb.DocType("Payment Entry")
 		pe_ref = frappe.qb.DocType("Payment Entry Reference")
-		ifelse = query_builder.CustomFunction("IF", ["condition", "then", "else"])

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

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

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

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

-			# nosemgrep
-			records = frappe.db.sql(
-				"""
-				select distinct parent, parenttype
-				from `tabSales Team` steam
-				where parenttype in ('Customer', 'Sales Invoice')
-					and exists(select name from `tabSales Person` where lft >= %s and rgt <= %s and name = steam.sales_person)
-			""",
-				(lft, rgt),
-				as_dict=1,
+			steam = frappe.qb.DocType("Sales Team")
+			sp = frappe.qb.DocType("Sales Person")
+			records = (
+				frappe.qb.from_(steam)
+				.select(steam.parent, steam.parenttype)
+				.distinct()
+				.where(
+					steam.parenttype.isin(["Customer", "Sales Invoice"])
+					& steam.sales_person.isin(
+						frappe.qb.from_(sp).select(sp.name).where((sp.lft >= lft) & (sp.rgt <= rgt))
+					)
+				)
+				.run(as_dict=1)
 			)

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

 class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
-		self.create_usd_receivable_account()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.company_abbr = "_TC"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.cost_center = "Main - _TC"
+		self.warehouse = "Stores - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.cash = "Cash - _TC"
+		self.debtors_usd = "_Test Receivable USD - _TC"

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

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

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

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

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

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

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

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

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

 			for month_date in months:
@@ -113,7 +119,6 @@ def build_budget_map(budget_records, filters):

 def get_actual_transactions(dimension_name, filters):
 	budget_against = frappe.scrub(filters.get("budget_against"))
-	monthname = CustomFunction("MONTHNAME", ["date"])

 	gle = frappe.qb.DocType("GL Entry")
 	budget = frappe.qb.DocType("Budget")
@@ -126,7 +131,7 @@ def get_actual_transactions(dimension_name, filters):
 			gle.debit,
 			gle.credit,
 			gle.fiscal_year,
-			monthname(gle.posting_date).as_("month_name"),
+			MonthName(gle.posting_date).as_("month_name"),
 			budget[budget_against].as_("budget_against"),
 		)
 		.where(
@@ -137,7 +142,10 @@ def get_actual_transactions(dimension_name, filters):
 			& (gle.is_cancelled == 0)
 			& (budget[budget_against] == dimension_name)
 		)
-		.groupby(gle.name)
+		# budget[budget_against] is selected from the Budget table, which is not functionally
+		# dependent on the grouped GL Entry PK, so postgres requires it in the GROUP BY. The WHERE
+		# pins it to dimension_name (a constant), so grouping by it does not change the result.
+		.groupby(gle.name, budget[budget_against])
 		.orderby(gle.fiscal_year)
 	)

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


 def get_budget_distributions(budget):
-	return frappe.db.sql(
-		"""
-			SELECT start_date, end_date, amount, percent
-			FROM `tabBudget Distribution`
-			WHERE parent = %s
-			ORDER BY start_date ASC
-		  """,
-		(budget.name,),
-		as_dict=True,
+	return frappe.get_all(
+		"Budget Distribution",
+		filters={"parent": budget.name},
+		fields=["start_date", "end_date", "amount", "percent"],
+		order_by="start_date asc",
 	)


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


 def get_fiscal_years(filters):
-	fiscal_year = frappe.db.sql(
-		"""
-			select
-				name
-			from
-				`tabFiscal Year`
-			where
-				name between %(from_fiscal_year)s and %(to_fiscal_year)s
-		""",
-		{"from_fiscal_year": filters["from_fiscal_year"], "to_fiscal_year": filters["to_fiscal_year"]},
+	return frappe.get_all(
+		"Fiscal Year",
+		filters={"name": ["between", [filters["from_fiscal_year"], filters["to_fiscal_year"]]]},
+		fields=["name"],
+		# the raw query had no ORDER BY (de-facto oldest-first); get_all would otherwise apply the
+		# Fiscal Year doctype default (name DESC) and reverse column order / cumulative-mode values.
+		order_by="name asc",
+		as_list=True,
 	)

-	return fiscal_year
-

 def get_cost_center_with_children(cost_centers):
 	"""Expand each cost center to include itself and all its descendants."""
--- a/erpnext/accounts/report/budget_variance_report/test_budget_variance_report.py
+++ b/erpnext/accounts/report/budget_variance_report/test_budget_variance_report.py
@@ -0,0 +1,27 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.budget_variance_report.budget_variance_report import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestBudgetVarianceReport(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
+		# both MariaDB and postgres.
+		company = frappe.db.get_value("Company", {}, "name")
+		fy = frappe.db.get_value("Fiscal Year", {}, "name", order_by="year_start_date desc")
+		columns, *_rest = execute(
+			frappe._dict(
+				{
+					"company": company,
+					"from_fiscal_year": fy,
+					"to_fiscal_year": fy,
+					"period": "Yearly",
+					"budget_against": "Cost Center",
+				}
+			)
+		)
+		self.assertTrue(columns)
--- a/erpnext/accounts/report/cash_flow/cash_flow.py
+++ b/erpnext/accounts/report/cash_flow/cash_flow.py
@@ -7,6 +7,7 @@ from datetime import timedelta
 import frappe
 from frappe import _
 from frappe.query_builder import DocType
+from frappe.query_builder.functions import Sum
 from frappe.utils import cstr, flt
 from pypika import Order

@@ -213,37 +214,43 @@ def get_account_type_based_data(company, account_type, period_list, accumulated_


 def get_account_type_based_gl_data(company, filters=None):
-	cond = ""
 	filters = frappe._dict(filters or {})

+	gle = frappe.qb.DocType("GL Entry")
+	account = frappe.qb.DocType("Account")
+
+	query = (
+		frappe.qb.from_(gle)
+		.select(Sum(gle.credit) - Sum(gle.debit))
+		.where(
+			(gle.company == company)
+			& (gle.posting_date >= filters.start_date)
+			& (gle.posting_date <= filters.end_date)
+			& (gle.voucher_type != "Period Closing Voucher")
+			& gle.account.isin(
+				frappe.qb.from_(account)
+				.select(account.name)
+				.where(account.account_type == filters.account_type)
+			)
+		)
+	)
+
 	if filters.include_default_book_entries:
 		company_fb = frappe.get_cached_value("Company", company, "default_finance_book")
-		cond = """ AND (finance_book in ({}, {}, '') OR finance_book IS NULL)
-			""".format(
-			frappe.db.escape(filters.finance_book),
-			frappe.db.escape(company_fb),
+		query = query.where(
+			gle.finance_book.isin([filters.finance_book, company_fb, ""]) | gle.finance_book.isnull()
 		)
 	else:
-		cond = " AND (finance_book in (%s, '') OR finance_book IS NULL)" % (
-			frappe.db.escape(cstr(filters.finance_book))
+		query = query.where(
+			gle.finance_book.isin([cstr(filters.finance_book), ""]) | gle.finance_book.isnull()
 		)

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

-	gl_sum = frappe.db.sql_list(
-		f"""
-		select sum(credit) - sum(debit)
-		from `tabGL Entry`
-		where company=%(company)s and posting_date >= %(start_date)s and posting_date <= %(end_date)s
-			and voucher_type != 'Period Closing Voucher'
-			and account in ( SELECT name FROM tabAccount WHERE account_type = %(account_type)s) {cond}
-	""",
-		filters,
-	)
-
-	return gl_sum[0] if gl_sum and gl_sum[0] else 0
+	gl_sum = query.run()
+	return gl_sum[0][0] if gl_sum and gl_sum[0][0] else 0


 def get_start_date(period, accumulated_values, company):
@@ -367,11 +374,10 @@ def get_net_income(company, period_list, filters):
 	from_date, to_date = get_opening_range_using_fiscal_year(company, period_list)

 	for root_type in ["Income", "Expense"]:
-		for root in frappe.db.sql(
-			"""select lft, rgt from tabAccount
-				where root_type=%s and ifnull(parent_account, '') = ''""",
-			root_type,
-			as_dict=1,
+		for root in frappe.get_all(
+			"Account",
+			filters={"root_type": root_type, "parent_account": ["is", "not set"]},
+			fields=["lft", "rgt"],
 		):
 			set_gl_entries_by_account(
 				company,
--- a/erpnext/accounts/report/cash_flow/test_cash_flow.py
+++ b/erpnext/accounts/report/cash_flow/test_cash_flow.py
@@ -0,0 +1,27 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+
+from erpnext.accounts.report.cash_flow.cash_flow import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestCashFlow(ERPNextTestSuite):
+	def test_report_executes(self):
+		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
+		# both MariaDB and postgres.
+		company = frappe.db.get_value("Company", {}, "name")
+		fy = frappe.db.get_value("Fiscal Year", {}, "name", order_by="year_start_date desc")
+		columns, *_rest = execute(
+			frappe._dict(
+				{
+					"company": company,
+					"from_fiscal_year": fy,
+					"to_fiscal_year": fy,
+					"filter_based_on": "Fiscal Year",
+					"periodicity": "Yearly",
+				}
+			)
+		)
+		self.assertTrue(columns)
--- 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 CustomFunction
+from frappe.query_builder import Case
 from frappe.query_builder.custom import ConstantColumn


@@ -93,7 +93,6 @@ def get_amounts_not_reflected_in_system_for_bank_reconciliation_statement(filter
 		.run(as_dict=1)
 	)

-	ifelse = CustomFunction("IF", ["condition", "then", "else"])
 	pe = qb.DocType("Payment Entry")
 	doctype_name = ConstantColumn("Payment Entry")
 	payments = (
@@ -101,7 +100,10 @@ def get_amounts_not_reflected_in_system_for_bank_reconciliation_statement(filter
 		.select(
 			doctype_name.as_("doctype"),
 			pe.name,
-			ifelse(pe.paid_from.eq(filters.account), pe.paid_amount, pe.received_amount).as_("amount"),
+			Case()
+			.when(pe.paid_from.eq(filters.account), pe.paid_amount)
+			.else_(pe.received_amount)
+			.as_("amount"),
 			pe.payment_type,
 			pe.party_type,
 			pe.posting_date,
--- 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
@@ -0,0 +1,24 @@
+# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.utils import nowdate
+
+from erpnext.accounts.report.cheques_and_deposits_incorrectly_cleared.cheques_and_deposits_incorrectly_cleared import (
+	execute,
+)
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestChequesAndDepositsIncorrectlyCleared(ERPNextTestSuite):
+	def test_report_executes_with_case_amount(self):
+		# Exercises the Payment Entry branch whose amount column uses a db-aware CASE expression
+		# (previously a MySQL-only IF()). IF() does not compile on postgres, so running the report
+		# query guards the portability fix on both databases.
+		company = frappe.db.get_value("Company", {}, "name")
+		account = frappe.db.get_value(
+			"Account", {"account_type": "Bank", "company": company, "is_group": 0}, "name"
+		)
+		columns, data = execute(frappe._dict({"account": account, "report_date": nowdate()}))
+		self.assertTrue(columns)
+		self.assertIsInstance(data, list)
--- a/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
+++ b/erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.py
@@ -347,11 +347,10 @@ def get_data(companies, root_type, balance_must_be, fiscal_year, filters=None, i
 	filters.end_date = end_date

 	gl_entries_by_account = {}
-	for root in frappe.db.sql(
-		"""select lft, rgt from tabAccount
-			where root_type=%s and ifnull(parent_account, '') = ''""",
-		root_type,
-		as_dict=1,
+	for root in frappe.get_all(
+		"Account",
+		filters={"root_type": root_type, "parent_account": ["is", "not set"]},
+		fields=["lft", "rgt"],
 	):
 		set_gl_entries_by_account(
 			start_date,
@@ -512,9 +511,11 @@ def get_companies(filters):
 def get_subsidiary_companies(company):
 	lft, rgt = frappe.get_cached_value("Company", company, ["lft", "rgt"])

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


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

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

-	companies = frappe.db.sql(
-		""" select name, default_currency from `tabCompany`
-		where lft >= %(company_lft)s and rgt <= %(company_rgt)s""",
-		{
-			"company_lft": company_lft,
-			"company_rgt": company_rgt,
-		},
-		as_dict=1,
+	companies = frappe.get_all(
+		"Company",
+		filters={"lft": [">=", company_lft], "rgt": ["<=", company_rgt]},
+		fields=["name", "default_currency"],
 	)

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


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

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

 class TestCustomerLedgerSummary(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.create_company()
-		self.create_customer()
-		self.create_item()
-		self.clear_old_entries()
+		self.company = "_Test Company"
+		self.customer = "_Test Customer"
+		self.item = "_Test Item"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.cash = "Cash - _TC"

 	def create_sales_invoice(self, do_not_submit=False, **args):
 		si = create_sales_invoice(
--- 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
@@ -3,7 +3,8 @@

 import frappe
 from frappe import _, qb
-from frappe.query_builder import Column, functions
+from frappe.query_builder import functions
+from frappe.query_builder.custom import ConstantColumn
 from frappe.utils import add_days, date_diff, flt, get_first_day, get_last_day, getdate, rounded

 from erpnext.accounts.report.financial_statements import get_period_list
@@ -300,8 +301,10 @@ class Deferred_Revenue_and_Expense_Report:
 		Get all sales and purchase invoices which has deferred revenue/expense items
 		"""
 		gle = qb.DocType("GL Entry")
-		# column doesn't have an alias option
-		posted = Column("posted")
+		# a literal marker: real GL rows are "posted" (dummy/simulated future entries use "not").
+		# ConstantColumn renders a single-quoted string literal, valid on both backends -- a plain
+		# Column rendered as "posted", which MySQL reads as the string but postgres as an identifier.
+		posted = ConstantColumn("posted").as_("posted")

 		if self.filters.type == "Revenue":
 			inv = qb.DocType("Sales Invoice")
@@ -327,13 +330,15 @@ class Deferred_Revenue_and_Expense_Report:
 			)
 			.select(
 				inv.name.as_("doc"),
-				inv.posting_date,
+				# non-grouped columns are constant per grouped invoice / invoice item -> Max() keeps the
+				# GROUP BY valid on postgres while returning the same value MySQL picked.
+				functions.Max(inv.posting_date).as_("posting_date"),
 				inv_item.name.as_("item"),
-				inv_item.item_name,
-				inv_item.service_start_date,
-				inv_item.service_end_date,
-				inv_item.base_net_amount,
-				deferred_account_field,
+				functions.Max(inv_item.item_name).as_("item_name"),
+				functions.Max(inv_item.service_start_date).as_("service_start_date"),
+				functions.Max(inv_item.service_end_date).as_("service_end_date"),
+				functions.Max(inv_item.base_net_amount).as_("base_net_amount"),
+				functions.Max(deferred_account_field).as_(deferred_account_field.name),
 				gle.posting_date.as_("gle_posting_date"),
 				functions.Sum(gle.debit).as_("debit"),
 				functions.Sum(gle.credit).as_("credit"),
--- 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
@@ -61,11 +61,16 @@ class TestDeferredRevenueAndExpense(ERPNextTestSuite, AccountsTestMixin):
 		)

 	def setUp(self):
-		self.create_company()
-		self.create_customer("_Test Customer")
-		self.create_supplier("_Test Furniture Supplier")
+		self.company = "_Test Company"
+		self.company_abbr = "_TC"
+		self.customer = "_Test Customer"
+		self.supplier = "_Test Supplier"
+		self.warehouse = "Stores - _TC"
+		self.debit_to = "Debtors - _TC"
+		self.cost_center = "Main - _TC"
+		self.income_account = "Sales - _TC"
+		self.expense_account = "Cost of Goods Sold - _TC"
 		self.setup_deferred_accounts_and_items()
-		self.clear_old_entries()

 	@ERPNextTestSuite.change_settings("Accounts Settings", {"book_deferred_entries_based_on": "Months"})
 	def test_deferred_revenue(self):
--- 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 cstr, flt
+from frappe.utils import flt

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

-	acc = frappe.db.sql(
-		"""
-		select
-			name, account_number, parent_account, lft, rgt, root_type,
-			report_type, account_name, include_in_gross, account_type, is_group
-		from
-			`tabAccount`
-		where
-			company=%s
-			order by lft""",
-		(filters.company),
-		as_dict=True,
+	acc = frappe.get_all(
+		"Account",
+		filters={"company": filters.company},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"lft",
+			"rgt",
+			"root_type",
+			"report_type",
+			"account_name",
+			"include_in_gross",
+			"account_type",
+			"is_group",
+		],
+		order_by="lft",
 	)

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

 	accounts, accounts_by_name, parent_children_map = filter_accounts(acc)

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

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

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


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

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

-	gl_filters["dimensions"] = tuple(set(dimension_list))
-
-	if filters.get("include_default_book_entries"):
-		gl_filters["company_fb"] = frappe.get_cached_value("Company", filters.company, "default_finance_book")
-
-	gl_entries = frappe.db.sql(
-		"""
-		select
-			posting_date, account, {dimension}, debit, credit, is_opening, fiscal_year,
-			debit_in_account_currency, credit_in_account_currency, account_currency
-		from
-			`tabGL Entry`
-		where
-			company=%(company)s
-		{condition}
-		and posting_date >= %(from_date)s
-		and posting_date <= %(to_date)s
-		and is_cancelled = 0
-		order by account, posting_date""".format(
-			dimension=frappe.scrub(filters.get("dimension")), condition=condition
-		),
-		gl_filters,
-		as_dict=True,
-	)  # nosec
+	gl_entries = frappe.get_all(
+		"GL Entry",
+		filters=gl_filters,
+		fields=[
+			"posting_date",
+			"account",
+			dimension_field,
+			"debit",
+			"credit",
+			"is_opening",
+			"fiscal_year",
+			"debit_in_account_currency",
+			"credit_in_account_currency",
+			"account_currency",
+		],
+		order_by="account, posting_date",
+	)

 	for entry in gl_entries:
 		gl_entries_by_account.setdefault(entry.account, []).append(entry)
@@ -178,14 +176,6 @@ def accumulate_values_into_parents(accounts, accounts_by_name, dimension_list):
 				].get(frappe.scrub(dimension), 0.0) + d.get(frappe.scrub(dimension), 0.0)


-def get_condition(dimension):
-	conditions = []
-
-	conditions.append(f"{frappe.scrub(dimension)} in %(dimensions)s")
-
-	return " and {}".format(" and ".join(conditions)) if conditions else ""
-
-
 def get_dimensions(filters):
 	meta = frappe.get_meta(filters.get("dimension"), cached=False)
 	query_filters = {}
--- a/erpnext/accounts/report/financial_ratios/financial_ratios.py
+++ b/erpnext/accounts/report/financial_ratios/financial_ratios.py
@@ -71,6 +71,7 @@ def get_ratios_data(filters, period_list, years):
 	assets, liabilities, income, expense = get_gl_data(filters, period_list, years)

 	current_asset, total_asset = {}, {}
+	fixed_asset = {}
 	current_liability, total_liability = {}, {}
 	net_sales, total_income = {}, {}
 	cogs, total_expense = {}, {}
@@ -93,6 +94,7 @@ def get_ratios_data(filters, period_list, years):
 				quick_asset,
 				total_quick_asset,
 			],
+			[fixed_asset, total_asset, "Fixed Asset", year, assets, "Asset", {}, 0],
 			[
 				current_liability,
 				total_liability,
@@ -112,7 +114,7 @@ def get_ratios_data(filters, period_list, years):
 	add_solvency_ratios(
 		data, years, total_asset, total_liability, net_sales, cogs, total_income, total_expense
 	)
-	add_turnover_ratios(data, years, period_list, filters, total_asset, net_sales, cogs, direct_expense)
+	add_turnover_ratios(data, years, period_list, filters, fixed_asset, net_sales, cogs, direct_expense)

 	return data

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


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

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

 	ratio_data = [
-		[_("Fixed Asset Turnover Ratio"), net_sales, total_asset],
+		[_("Fixed Asset Turnover Ratio"), net_sales, fixed_asset],
 		[_("Debtor Turnover Ratio"), net_sales, avg_debtors],
 		[_("Creditor Turnover Ratio"), direct_expense, avg_creditors],
 		[_("Inventory Turnover Ratio"), cogs, avg_stock],
--- a/erpnext/accounts/report/financial_ratios/test_financial_ratios.py
+++ b/erpnext/accounts/report/financial_ratios/test_financial_ratios.py
@@ -0,0 +1,73 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
+# MIT License. See license.txt
+
+import frappe
+from frappe.utils import today
+
+from erpnext.accounts.report.financial_ratios.financial_ratios import execute
+from erpnext.tests.utils import ERPNextTestSuite
+
+
+class TestFinancialRatios(ERPNextTestSuite):
+	def setUp(self):
+		self.company = "_Test Company"
+		self.abbr = "_TC"
+		# The report matches the group accounts by their account_type, which the
+		# standard chart of accounts does not set on group accounts by default.
+		self.set_account_type("Fixed Assets", "Fixed Asset")
+		self.set_account_type("Direct Income", "Direct Income")
+
+	def set_account_type(self, account_name, account_type):
+		frappe.db.set_value("Account", f"{account_name} - {self.abbr}", "account_type", account_type)
+
+	def test_fixed_asset_turnover_uses_net_fixed_assets(self):
+		# Acquire a fixed asset worth 10,000 funded by equity.
+		self.make_journal_entry("Buildings", "Capital Stock", 10000)
+		# Book sales of 20,000 collected in cash. Total assets now = 30,000
+		# (Buildings 10,000 + Cash 20,000), while net fixed assets stay at 10,000.
+		self.make_journal_entry("Cash", "Sales", 20000)
+
+		columns, data = execute(self.get_report_filters())
+		year_key = columns[1]["fieldname"]
+		ratio_row = next((row for row in data if row.get("ratio") == "Fixed Asset Turnover Ratio"), None)
+		self.assertIsNotNone(ratio_row, "Fixed Asset Turnover Ratio row not found in report output")
+
+		# Net Sales / Net Fixed Assets = 20,000 / 10,000 = 2.0
+		# (the old behaviour divided by total assets, giving 20,000 / 30,000 = 0.667)
+		self.assertEqual(ratio_row[year_key], 2.0)
+
+	def get_report_filters(self):
+		active_fy = frappe.db.get_value(
+			"Fiscal Year",
+			{"disabled": 0, "year_start_date": ("<=", today()), "year_end_date": (">=", today())},
+			["name", "year_start_date", "year_end_date"],
+			as_dict=True,
+		)
+		return frappe._dict(
+			company=self.company,
+			from_fiscal_year=active_fy.name,
+			to_fiscal_year=active_fy.name,
+			period_start_date=active_fy.year_start_date,
+			period_end_date=active_fy.year_end_date,
+			filter_based_on="Fiscal Year",
+			periodicity="Yearly",
+		)
+
+	def make_journal_entry(self, debit_account, credit_account, amount):
+		journal_entry = frappe.new_doc("Journal Entry")
+		journal_entry.posting_date = today()
+		journal_entry.company = self.company
+		for account, debit, credit in (
+			(debit_account, amount, 0),
+			(credit_account, 0, amount),
+		):
+			journal_entry.append(
+				"accounts",
+				{
+					"account": f"{account} - {self.abbr}",
+					"debit_in_account_currency": debit,
+					"credit_in_account_currency": credit,
+				},
+			)
+		journal_entry.insert()
+		journal_entry.submit()
--- a/erpnext/accounts/report/financial_statements.py
+++ b/erpnext/accounts/report/financial_statements.py
@@ -179,11 +179,10 @@ def get_data(
 	company_currency = get_appropriate_currency(company, filters)

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


 def get_accounts(company, root_type):
-	return frappe.db.sql(
-		"""
-		select name, account_number, parent_account, lft, rgt, root_type, report_type, account_name, include_in_gross, account_type, is_group, lft, rgt
-		from `tabAccount`
-		where company=%s and root_type=%s order by lft""",
-		(company, root_type),
-		as_dict=True,
+	return frappe.get_all(
+		"Account",
+		filters={"company": company, "root_type": root_type},
+		fields=[
+			"name",
+			"account_number",
+			"parent_account",
+			"lft",
+			"rgt",
+			"root_type",
+			"report_type",
+			"account_name",
+			"include_in_gross",
+			"account_type",
+			"is_group",
+		],
+		order_by="lft",
 	)


@@ -529,7 +538,11 @@ def get_accounting_entries(
 			gl_entry.credit_in_account_currency
 			if not group_by_account
 			else Sum(gl_entry.credit_in_account_currency).as_("credit_in_account_currency"),
-			gl_entry.account_currency,
+			# when grouping by account the non-aggregated columns must be aggregated for postgres;
+			# account_currency is constant per account so Max() returns the same value.
+			gl_entry.account_currency
+			if not group_by_account
+			else Max(gl_entry.account_currency).as_("account_currency"),
 		)
 		.where(gl_entry.company == filters.company)
 	)
@@ -547,15 +560,29 @@ def get_accounting_entries(
 	ignore_is_opening = frappe.get_single_value("Accounts Settings", "ignore_is_opening_check_for_reporting")

 	if doctype == "GL Entry":
-		query = query.select(gl_entry.posting_date, gl_entry.is_opening, gl_entry.fiscal_year)
+		# aggregate the non-grouped columns when grouping by account (postgres requirement)
+		if group_by_account:
+			query = query.select(
+				Max(gl_entry.posting_date).as_("posting_date"),
+				Max(gl_entry.is_opening).as_("is_opening"),
+				Max(gl_entry.fiscal_year).as_("fiscal_year"),
+			)
+		else:
+			query = query.select(gl_entry.posting_date, gl_entry.is_opening, gl_entry.fiscal_year)
 		query = query.where(gl_entry.is_cancelled == 0)
 		query = query.where(gl_entry.posting_date <= to_date)
-		query = query.force_index("posting_date_company_index")
+		# FORCE INDEX is MySQL-only; postgres has no index hints (its planner uses the index anyway)
+		if frappe.db.db_type != "postgres":
+			query = query.force_index("posting_date_company_index")

 		if ignore_opening_entries and not ignore_is_opening:
 			query = query.where(gl_entry.is_opening == "No")
 	else:
-		query = query.select(gl_entry.closing_date.as_("posting_date"))
+		query = query.select(
+			Max(gl_entry.closing_date).as_("posting_date")
+			if group_by_account
+			else gl_entry.closing_date.as_("posting_date")
+		)
 		query = query.where(gl_entry.period_closing_voucher == period_closing_voucher)

 	query = apply_additional_conditions(doctype, query, from_date, ignore_closing_entries, filters)
--- a/erpnext/accounts/report/general_and_payment_ledger_comparison/test_general_and_payment_ledger_comparison.py
+++ b/erpnext/accounts/report/general_and_payment_ledger_comparison/test_general_and_payment_ledger_comparison.py
@@ -12,7 +12,13 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def cleanup(self):
--- a/Show More
+++ b/Show More