fix: use transaction_date for Purchase Order in target variance helper

The shared get_data helper defaulted to posting_date for any doctype other than Sales Order. Purchase Order also uses transaction_date, so add it to the in-check to prevent the Unknown column SQL error. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>
fix: remove territory from all Purchase Partner reports
2026-06-19 12:44:03 +00:00 · 2026-06-17 14:40:38 +05:30 · 2026-06-17 14:38:33 +05:30 · 2026-06-17 13:39:05 +05:30 · 2026-06-17 13:22:34 +05:30 · 2026-06-17 13:17:33 +05:30
289 changed files with 35423 additions and 104498 deletions
--- a/.github/helper/install.sh
+++ b/.github/helper/install.sh
@@ -4,46 +4,24 @@ set -e

 cd ~ || exit

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

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

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

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

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


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

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

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

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

      - name: Upload coverage data
-        if: ${{ env.WITH_COVERAGE == 'true' }}
        uses: actions/upload-artifact@v4
        with:
          name: coverage-${{ matrix.container }}
@@ -167,7 +149,6 @@ jobs:
  coverage:
    name: Coverage Wrap Up
    needs: test
-    if: ${{ github.event_name != 'pull_request' }}
    runs-on: ubuntu-latest
    steps:
      - name: Clone
--- a/.greptile/config.json
+++ b/.greptile/config.json
@@ -1,10 +0,0 @@
-{
-    "disabledLabels": [
-        "conflicts"
-    ],
-    "context": {
-        "repos": [
-            "frappe/frappe"
-        ]
-    }
-}
--- a/banking/package.json
+++ b/banking/package.json
@@ -48,7 +48,7 @@
    "tailwindcss": "^4.3.0",
    "tw-animate-css": "^1.4.0",
    "usehooks-ts": "^3.1.1",
-    "vite": "^8.0.16"
+    "vite": "^8.0.11"
  },
  "devDependencies": {
    "@eslint/js": "^9.39.1",
--- a/banking/src/components/features/BankReconciliation/BankBalance.tsx
+++ b/banking/src/components/features/BankReconciliation/BankBalance.tsx
@@ -250,7 +250,7 @@ const ClosingBalanceForm = ({ defaultBalance, date, bankAccount, onClose }: { de
                    {_("Enter the closing balance you see in your bank statement for {0} as of the {1}", [bankAccount?.account_name ?? bankAccount?.name ?? '', formatDate(date, 'Do MMM YYYY')])}
                </DialogDescription>
            </DialogHeader>
-            {error && <div className="py-2"><ErrorBanner error={error} /></div>}
+            {error && <ErrorBanner error={error} />}
            <div className="py-4">
                <CurrencyFormField
                    name="balance"
--- a/banking/src/lib/frappe.ts
+++ b/banking/src/lib/frappe.ts
@@ -33,16 +33,6 @@ export const getErrorMessages = (error?: FrappeError | null): ParsedErrorMessage
        }
    })

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

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

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

-"@rolldown/binding-android-arm64@1.0.3":
-  version "1.0.3"
-  resolved "https://registry.yarnpkg.com/@rolldown/binding-android-arm64/-/binding-android-arm64-1.0.3.tgz#54ce8f8382213f4a314a0c2f7ba83f81ffeae592"
-  integrity sha512-454rs7jHngixp/NMxd5srYD57OnzSlZ/eFTETjORQHLwJG1lRtmNOJcBerZlfu4GjKqeq8aCCIQrMdHyhI51Hw==
+"@rolldown/binding-android-arm64@1.0.0-rc.18":
+  version "1.0.0-rc.18"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-android-arm64/-/binding-android-arm64-1.0.0-rc.18.tgz#3af8b2242086125934a85c1915b76e0a6a2054c1"
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+"@rolldown/binding-darwin-arm64@1.0.0-rc.18":
+  version "1.0.0-rc.18"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-arm64/-/binding-darwin-arm64-1.0.0-rc.18.tgz#ae0b4467d24ecd6c6589f03d4d4699616ee9649c"
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-  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.3.tgz#53f57de1f599ecf1db13823cfc88c18fb80954ad"
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+"@rolldown/binding-darwin-x64@1.0.0-rc.18":
+  version "1.0.0-rc.18"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-darwin-x64/-/binding-darwin-x64-1.0.0-rc.18.tgz#23cf24b0a7b96c8990bbdd8a91e7fd3ba82b00e7"
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+"@rolldown/binding-freebsd-x64@1.0.0-rc.18":
+  version "1.0.0-rc.18"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-freebsd-x64/-/binding-freebsd-x64-1.0.0-rc.18.tgz#a047a770f94dc451c062b729e5d1cf82e5c6f9c4"
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+  version "1.0.0-rc.18"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-arm64-musl/-/binding-linux-arm64-musl-1.0.0-rc.18.tgz#a8f5acd21fcffc8991aa84710e3ae603c4240ea4"
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+  resolved "https://registry.yarnpkg.com/@rolldown/binding-linux-x64-gnu/-/binding-linux-x64-gnu-1.0.0-rc.18.tgz#06310d40fe139ccc3c433b361120d337c66ebec2"
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+  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"
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-  integrity sha512-JTtb8BWFynicNSoPrehsCzBtOKjZ6jhMiPFEmOiuXg1Fl8dn2KHQob+GuPSGR0dryQa1PQJbzjF3dqO/whhjLg==
+"@rolldown/binding-wasm32-wasi@1.0.0-rc.18":
+  version "1.0.0-rc.18"
+  resolved "https://registry.yarnpkg.com/@rolldown/binding-wasm32-wasi/-/binding-wasm32-wasi-1.0.0-rc.18.tgz#ca3a56d11dfd533d743711141b3bb4c1ec10110e"
+  integrity sha512-+J9YGmc+czgqlhYmwun3S3O0FIZhsH8ep2456xwjAdIOmuJxM7xz4P4PtrxU+Bz17a/5bqPA8o3HAAoX0teUdg==
  dependencies:
    "@emnapi/core" "1.10.0"
    "@emnapi/runtime" "1.10.0"
    "@napi-rs/wasm-runtime" "^1.1.4"

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

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

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

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

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

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

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

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

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

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

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

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

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

--- a/erpnext/accounts/doctype/advance_payment_ledger_entry/test_advance_payment_ledger_entry.py
+++ b/erpnext/accounts/doctype/advance_payment_ledger_entry/test_advance_payment_ledger_entry.py
@@ -22,13 +22,11 @@ class TestAdvancePaymentLedgerEntry(ERPNextTestSuite, AccountsTestMixin):
 	"""

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

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

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

--- a/erpnext/accounts/doctype/bank_clearance/bank_clearance.py
+++ b/erpnext/accounts/doctype/bank_clearance/bank_clearance.py
@@ -94,7 +94,6 @@ class BankClearance(Document):
 		invalid_document = []
 		invalid_cheque_date = []
 		entries_to_update = []
-		self.check_permission("write")

 		def validate_entry(d):
 			is_valid = True
--- a/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py
+++ b/erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.py
@@ -8,7 +8,7 @@ import frappe
 from frappe import _
 from frappe.model.document import Document
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Max, Sum
+from frappe.query_builder.functions import Sum
 from frappe.utils import cint, create_batch, flt

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

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

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

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

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

 class TestBankReconciliationTool(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.bank = "HDFC - _TC"
-		self.debit_to = "Debtors - _TC"
+		self.create_company()
+		self.create_customer()
+		self.clear_old_entries()
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- a/erpnext/accounts/doctype/bank_statement_import_log/test_bank_statement_import_log.py
+++ b/erpnext/accounts/doctype/bank_statement_import_log/test_bank_statement_import_log.py
@@ -26,9 +26,9 @@ from erpnext.tests.utils import ERPNextTestSuite

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


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

 	vouchers_to_cancel = []

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

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

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


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

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

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

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

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

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

 class TestBankTransactionRule(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.bank = "HDFC - _TC"
-		self.debit_to = "Debtors - _TC"
-		self.cash = "Cash - _TC"
+		self.create_company()
+		self.create_customer()
+		self.clear_old_entries()
 		bank_dt = qb.DocType("Bank")
 		qb.from_(bank_dt).delete().where(bank_dt.name == "HDFC").run()
 		self.create_bank_account()
--- a/erpnext/accounts/doctype/budget/budget.js
+++ b/erpnext/accounts/doctype/budget/budget.js
@@ -17,7 +17,6 @@ frappe.ui.form.on("Budget", {
 				filters: {
 					is_group: 0,
 					company: frm.doc.company,
-					root_type: ["in", ["Income", "Expense"]],
 				},
 			};
 		});
--- a/erpnext/accounts/doctype/cashier_closing/cashier_closing.py
+++ b/erpnext/accounts/doctype/cashier_closing/cashier_closing.py
@@ -5,7 +5,6 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.query_builder.functions import Sum
 from frappe.utils import flt


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

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

--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js
+++ b/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.js
@@ -11,28 +11,22 @@ frappe.ui.form.on("Currency Exchange Settings", {
 			},
 			callback: function (r) {
 				if (r && r.message) {
-					let result = [],
-						params = {};
 					if (frm.doc.service_provider == "exchangerate.host") {
-						result = ["result"];
-						params = {
+						let result = ["result"];
+						let params = {
 							date: "{transaction_date}",
 							from: "{from_currency}",
 							to: "{to_currency}",
 						};
+						add_param(frm, r.message, params, result);
 					} else if (["frankfurter.app", "frankfurter.dev"].includes(frm.doc.service_provider)) {
-						result = ["rates", "{to_currency}"];
-						params = {
+						let result = ["rates", "{to_currency}"];
+						let params = {
 							base: "{from_currency}",
 							symbols: "{to_currency}",
 						};
-					} else if (frm.doc.service_provider == "frankfurter.dev - v2") {
-						result = ["rate"];
-						params = {
-							date: "{transaction_date}",
-						};
+						add_param(frm, r.message, params, result);
 					}
-					add_param(frm, r.message, params, result);
 				}
 			},
 		});
--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.json
+++ b/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.json
@@ -78,7 +78,7 @@
   "fieldname": "service_provider",
   "fieldtype": "Select",
   "label": "Service Provider",
-   "options": "frankfurter.dev\nexchangerate.host\nfrankfurter.dev - v2\nCustom",
+   "options": "frankfurter.dev\nexchangerate.host\nCustom",
   "reqd": 1
  },
  {
@@ -101,10 +101,11 @@
   "label": "Use HTTP Protocol"
  }
 ],
+ "hide_toolbar": 0,
 "index_web_pages_for_search": 1,
 "issingle": 1,
 "links": [],
- "modified": "2026-06-15 11:25:55.873110",
+ "modified": "2026-03-16 13:28:21.075743",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Currency Exchange Settings",
@@ -121,11 +122,24 @@
   "write": 1
  },
  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "print": 1,
+   "read": 1,
+   "role": "Accounts Manager",
+   "share": 1,
+   "write": 1
+  },
+  {
+   "create": 1,
+   "delete": 1,
   "email": 1,
   "print": 1,
   "read": 1,
   "role": "Accounts User",
-   "share": 1
+   "share": 1,
+   "write": 1
  }
 ],
 "row_format": "Dynamic",
--- a/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.py
+++ b/erpnext/accounts/doctype/currency_exchange_settings/currency_exchange_settings.py
@@ -29,7 +29,7 @@ class CurrencyExchangeSettings(Document):
 		disabled: DF.Check
 		req_params: DF.Table[CurrencyExchangeSettingsDetails]
 		result_key: DF.Table[CurrencyExchangeSettingsResult]
-		service_provider: DF.Literal["frankfurter.dev", "exchangerate.host", "frankfurter.dev - v2", "Custom"]
+		service_provider: DF.Literal["frankfurter.dev", "exchangerate.host", "Custom"]
 		url: DF.Data | None
 		use_http: DF.Check
 	# end: auto-generated types
@@ -70,14 +70,6 @@ class CurrencyExchangeSettings(Document):
 			self.append("req_params", {"key": "base", "value": "{from_currency}"})
 			self.append("req_params", {"key": "symbols", "value": "{to_currency}"})

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

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

 		protocol = "https://"
 		if use_http:
--- a/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
+++ b/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py
@@ -8,7 +8,7 @@ from frappe import _, qb
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
 from frappe.query_builder import Criterion, Order
-from frappe.query_builder.functions import Max, NullIf, Sum
+from frappe.query_builder.functions import NullIf, Sum
 from frappe.utils import flt, get_link_to_form

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

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

-				# balance expressions reused in both SELECT and HAVING; postgres can't reference a
-				# SELECT alias inside HAVING, so the aggregate expression must be repeated there.
-				balance = Sum(gle.debit) - Sum(gle.credit)
-				balance_in_account_currency = Sum(gle.debit_in_account_currency) - Sum(
-					gle.credit_in_account_currency
-				)
-				having_clause = (balance != balance_in_account_currency) & (
-					(balance_in_account_currency != 0) | (balance != 0)
-				)
+				gle = qb.DocType("GL Entry")

 				# conditions
 				conditions = []
@@ -215,15 +209,17 @@ class ExchangeRateRevaluation(Document):
 					qb.from_(gle)
 					.select(
 						gle.account,
-						# grouped by NullIf(party_type/party, ""); the bare columns + account_currency are
-						# constant per group -> Max() keeps the GROUP BY valid on postgres with the same value.
-						Max(gle.party_type).as_("party_type"),
-						Max(gle.party).as_("party"),
-						Max(gle.account_currency).as_("account_currency"),
-						balance_in_account_currency.as_("balance_in_account_currency"),
-						balance.as_("balance"),
-						# zero_balance is recomputed in Python below (after rounding), so the SQL value is
-						# unused -- dropped (it used MySQL's XOR operator, which postgres lacks).
+						gle.party_type,
+						gle.party,
+						gle.account_currency,
+						(Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency)).as_(
+							"balance_in_account_currency"
+						),
+						(Sum(gle.debit) - Sum(gle.credit)).as_("balance"),
+						(Sum(gle.debit) - Sum(gle.credit) == 0)
+						^ (Sum(gle.debit_in_account_currency) - Sum(gle.credit_in_account_currency) == 0).as_(
+							"zero_balance"
+						),
 					)
 					.where(Criterion.all(conditions))
 					.groupby(gle.account, NullIf(gle.party_type, ""), NullIf(gle.party, ""))
--- a/erpnext/accounts/doctype/exchange_rate_revaluation/test_exchange_rate_revaluation.py
+++ b/erpnext/accounts/doctype/exchange_rate_revaluation/test_exchange_rate_revaluation.py
@@ -15,11 +15,11 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def set_system_and_company_settings(self):
--- a/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
+++ b/erpnext/accounts/doctype/invoice_discounting/invoice_discounting.py
@@ -319,48 +319,56 @@ class InvoiceDiscounting(AccountsController):
@frappe.whitelist()
 def get_invoices(filters: str):
 	filters = frappe._dict(json.loads(filters))
-	si = frappe.qb.DocType("Sales Invoice")
-	di = frappe.qb.DocType("Discounted Invoice")
-
-	discounted = frappe.qb.from_(di).select(di.sales_invoice).where(di.docstatus == 1)
-
-	query = (
-		frappe.qb.from_(si)
-		.select(
-			si.name.as_("sales_invoice"),
-			si.customer,
-			si.posting_date,
-			si.outstanding_amount,
-			si.debit_to,
-		)
-		.where((si.docstatus == 1) & (si.outstanding_amount > 0) & si.name.notin(discounted))
-	)
-
+	cond = []
 	if filters.customer:
-		query = query.where(si.customer == filters.customer)
+		cond.append("customer=%(customer)s")
 	if filters.from_date:
-		query = query.where(si.posting_date >= filters.from_date)
+		cond.append("posting_date >= %(from_date)s")
 	if filters.to_date:
-		query = query.where(si.posting_date <= filters.to_date)
+		cond.append("posting_date <= %(to_date)s")
 	if filters.min_amount:
-		query = query.where(si.base_grand_total >= filters.min_amount)
+		cond.append("base_grand_total >= %(min_amount)s")
 	if filters.max_amount:
-		query = query.where(si.base_grand_total <= filters.max_amount)
+		cond.append("base_grand_total <= %(max_amount)s")

-	return query.run(as_dict=1)
+	where_condition = ""
+	if cond:
+		where_condition += " and " + " and ".join(cond)
+
+	return frappe.db.sql(
+		"""
+		select
+			name as sales_invoice,
+			customer,
+			posting_date,
+			outstanding_amount,
+			debit_to
+		from `tabSales Invoice` si
+		where
+			docstatus = 1
+			and outstanding_amount > 0
+			%s
+			and not exists(select di.name from `tabDiscounted Invoice` di
+				where di.docstatus=1 and di.sales_invoice=si.name)
+	"""
+		% where_condition,
+		filters,
+		as_dict=1,
+	)


 def get_party_account_based_on_invoice_discounting(sales_invoice):
 	party_account = None
-	par = frappe.qb.DocType("Invoice Discounting")
-	ch = frappe.qb.DocType("Discounted Invoice")
-	invoice_discounting = (
-		frappe.qb.from_(par)
-		.inner_join(ch)
-		.on(par.name == ch.parent)
-		.select(par.accounts_receivable_discounted, par.accounts_receivable_unpaid, par.status)
-		.where((par.docstatus == 1) & (ch.sales_invoice == sales_invoice))
-		.run(as_dict=1)
+	invoice_discounting = frappe.db.sql(
+		"""
+		select par.accounts_receivable_discounted, par.accounts_receivable_unpaid, par.status
+		from `tabInvoice Discounting` par, `tabDiscounted Invoice` ch
+		where par.name=ch.parent
+			and par.docstatus=1
+			and ch.sales_invoice = %s
+	""",
+		(sales_invoice),
+		as_dict=1,
 	)
 	if invoice_discounting:
 		if invoice_discounting[0].status == "Disbursed":
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.js
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.js
--- a/erpnext/accounts/doctype/journal_entry/journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/journal_entry.py
@@ -889,7 +889,7 @@ class JournalEntry(AccountsController):
 			msgprint(_("'Entries' cannot be empty"), raise_exception=True)
 			return

-		self.set_total_debit_credit()
+		self.total_debit, self.total_credit = 0, 0
 		diff = flt(self.difference, self.precision("difference"))
 		if diff:
 			self._apply_difference_to_blank_row(diff, difference_account)
--- a/erpnext/accounts/doctype/journal_entry/test_journal_entry.py
+++ b/erpnext/accounts/doctype/journal_entry/test_journal_entry.py
@@ -764,29 +764,6 @@ class TestJournalEntry(ERPNextTestSuite):
 		self.assertEqual(blank_row.credit_in_account_currency, 100)
 		self.assertEqual(jv.total_debit, jv.total_credit)

-	def test_get_balance_recomputes_difference_ignoring_client_value(self):
-		"""get_balance computes its own difference instead of trusting a stale client-sent value."""
-		jv = frappe.new_doc("Journal Entry")
-		jv.company = "_Test Company"
-		jv.posting_date = nowdate()
-		jv.append(
-			"accounts",
-			{
-				"account": "_Test Cash - _TC",
-				"debit_in_account_currency": 100,
-				"debit": 100,
-				"exchange_rate": 1,
-			},
-		)
-		jv.append("accounts", {"account": "_Test Bank - _TC", "exchange_rate": 1})
-		# a stale/incorrect value as the client might send; get_balance must not rely on it
-		jv.difference = 0
-
-		jv.get_balance()
-		self.assertEqual(jv.accounts[1].credit_in_account_currency, 100)
-		self.assertEqual(jv.total_debit, jv.total_credit)
-		self.assertEqual(jv.difference, 0)
-
 	def test_get_outstanding_invoices_builds_write_off_rows(self):
 		"""Characterize: get_outstanding_invoices adds a party row for each outstanding invoice."""
 		from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
--- a/erpnext/accounts/doctype/journal_entry_account/journal_entry_account.json
+++ b/erpnext/accounts/doctype/journal_entry_account/journal_entry_account.json
@@ -44,7 +44,6 @@
  {
   "bold": 1,
   "columns": 4,
-   "fetch_from": "bank_account.account",
   "fieldname": "account",
   "fieldtype": "Link",
   "in_global_search": 1,
--- a/erpnext/accounts/doctype/ledger_health/test_ledger_health.py
+++ b/erpnext/accounts/doctype/ledger_health/test_ledger_health.py
@@ -12,11 +12,10 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def configure_monitoring_tool(self):
 		monitor_settings = frappe.get_doc("Ledger Health Monitor")
--- a/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.py
+++ b/erpnext/accounts/doctype/mode_of_payment/mode_of_payment.py
@@ -52,11 +52,12 @@ class ModeofPayment(Document):

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

 			if pos_profiles:
 				message = _(
--- a/erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.py
+++ b/erpnext/accounts/doctype/opening_invoice_creation_tool/opening_invoice_creation_tool.py
@@ -270,13 +270,6 @@ def start_import(invoices):
 	errors = 0
 	names = []
 	for idx, d in enumerate(invoices):
-		# Scope each invoice to a savepoint so a failure only undoes that invoice.
-		# A plain rollback() would discard the whole transaction — including invoices
-		# imported earlier in this batch and the error logs of earlier failures (the
-		# latter only survive on mariadb because the Error Log table is MyISAM; on
-		# postgres they would be lost). Rolling back to a savepoint keeps both.
-		savepoint = f"opening_invoice_{frappe.generate_hash(length=8)}"
-		frappe.db.savepoint(savepoint)
 		try:
 			invoice_number = None
 			if d.invoice_number:
@@ -291,7 +284,7 @@ def start_import(invoices):
 			names.append(doc.name)
 		except Exception:
 			errors += 1
-			frappe.db.rollback(save_point=savepoint)
+			frappe.db.rollback()
 			doc.log_error("Opening invoice creation failed")
 	if errors:
 		frappe.msgprint(
--- a/erpnext/accounts/doctype/payment_entry/payment_entry.py
+++ b/erpnext/accounts/doctype/payment_entry/payment_entry.py
@@ -9,8 +9,8 @@ import frappe
 from frappe import ValidationError, _, qb, scrub, throw
 from frappe.model.document import Document
 from frappe.model.meta import get_field_precision
-from frappe.query_builder import Case, Tuple
-from frappe.query_builder.functions import Abs, Count, Max
+from frappe.query_builder import Tuple
+from frappe.query_builder.functions import Count
 from frappe.utils import cint, comma_or, flt, getdate, nowdate
 from frappe.utils.data import comma_and, fmt_money, get_link_to_form
 from pypika.functions import Coalesce, Sum
@@ -766,19 +766,13 @@ class PaymentEntry(AccountsController):
 	def validate_journal_entry(self):
 		for d in self.get("references"):
 			if d.allocated_amount and d.reference_doctype == "Journal Entry":
-				je_accounts = frappe.get_all(
-					"Journal Entry Account",
-					filters={
-						"account": self.party_account,
-						"party": self.party,
-						"docstatus": 1,
-						"parent": d.reference_name,
-					},
-					or_filters=[
-						["reference_type", "is", "not set"],
-						["reference_type", "in", ["Sales Order", "Purchase Order"]],
-					],
-					fields=["debit", "credit"],
+				je_accounts = frappe.db.sql(
+					"""select debit, credit from `tabJournal Entry Account`
+					where account = %s and party=%s and docstatus = 1 and parent = %s
+					and (reference_type is null or reference_type in ("", "Sales Order", "Purchase Order"))
+					""",
+					(self.party_account, self.party, d.reference_name),
+					as_dict=True,
 				)

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

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

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

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

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

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

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

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

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

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

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


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

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

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


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

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

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

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

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

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


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

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

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


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


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

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

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

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

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

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

-		pe = pr.create_payment_entry(submit=False)
-		pe.target_exchange_rate = 80
-		pe.paid_amount = 800
-		pe.set_amounts()
-		pe.insert(ignore_permissions=True)
-		pe.submit()
+		pe = pr.create_payment_entry()
 		self.assertEqual(pe.base_paid_amount, 800)
 		self.assertEqual(pe.paid_amount, 800)
 		self.assertEqual(pe.base_received_amount, 800)
--- a/erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py
+++ b/erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py
@@ -18,6 +18,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		frappe.db.set_single_value("Accounts Settings", "use_legacy_controller_for_pcv", 1)

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

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

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

@@ -66,13 +67,14 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(pcv_gle, expected_gle)

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

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

 		create_sales_invoice(
-			company="Test PCV Company",
+			company=company,
 			cost_center=cost_center1,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -83,7 +85,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			posting_date="2021-03-15",
 		)
 		create_sales_invoice(
-			company="Test PCV Company",
+			company=company,
 			cost_center=cost_center2,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -128,11 +130,12 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		)

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

 		create_sales_invoice(
-			company="Test PCV Company",
+			company=company,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
 			cost_center=cost_center,
@@ -149,9 +152,9 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			amount=400,
 			cost_center=cost_center,
 			posting_date="2021-03-15",
-			company="Test PCV Company",
+			company=company,
 		)
-		jv.company = "Test PCV Company"
+		jv.company = company
 		jv.finance_book = create_finance_book().name
 		jv.save()
 		jv.submit()
@@ -178,6 +181,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertSequenceEqual(pcv_gle, expected_gle)

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

 		self.make_period_closing_voucher(posting_date="2021-03-31")
@@ -188,15 +192,16 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv1.company = "Test PCV Company"
+		jv1.company = company
 		jv1.save()

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

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

@@ -206,10 +211,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center1,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv1.company = "Test PCV Company"
+		jv1.company = company
 		jv1.save()
 		jv1.submit()

@@ -219,10 +224,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center2,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv2.company = "Test PCV Company"
+		jv2.company = company
 		jv2.save()
 		jv2.submit()

@@ -249,11 +254,11 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center2,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)

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

@@ -288,12 +293,12 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(cc2_closing_balance.credit, 500)
 		self.assertEqual(cc2_closing_balance.credit_in_account_currency, 500)

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

 		repost_doc = frappe.get_doc(
 			{
 				"doctype": "Repost Item Valuation",
-				"company": "Test PCV Company",
+				"company": company,
 				"posting_date": "2020-03-15",
 				"based_on": "Item and Warehouse",
 				"item_code": "Test Item 1",
@@ -334,6 +339,7 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		{"enable_immutable_ledger": 1},
 	)
 	def test_immutable_ledger_reverse_entry_uses_passed_posting_date_after_pcv(self):
+		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")

 		jv = make_journal_entry(
@@ -342,10 +348,10 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			company="Test PCV Company",
+			company=company,
 			save=False,
 		)
-		jv.company = "Test PCV Company"
+		jv.company = company
 		jv.save()
 		jv.submit()

@@ -371,6 +377,19 @@ class TestPeriodClosingVoucher(ERPNextTestSuite):
 		self.assertEqual(totals_after_cancel.total_debit, totals_after_cancel.total_credit)


+def create_company():
+	company = frappe.get_doc(
+		{
+			"doctype": "Company",
+			"company_name": "Test PCV Company",
+			"country": "United States",
+			"default_currency": "USD",
+		}
+	)
+	company.insert(ignore_if_duplicate=True)
+	return company.name
+
+
 def create_account():
 	account = frappe.get_doc(
 		{
--- a/erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py
+++ b/erpnext/accounts/doctype/process_period_closing_voucher/process_period_closing_voucher.py
@@ -553,8 +553,7 @@ def process_individual_date(docname: str, date, report_type, parentfield):
 		Sum(gle.credit).as_("credit"),
 		Sum(gle.debit_in_account_currency).as_("debit_in_account_currency"),
 		Sum(gle.credit_in_account_currency).as_("credit_in_account_currency"),
-		# account_currency is constant per grouped account -> Max() keeps the GROUP BY postgres-valid
-		Max(gle.account_currency).as_("account_currency"),
+		gle.account_currency,
 	).where(
 		(gle.company.eq(company))
 		& (gle.is_cancelled.eq(0))
--- a/erpnext/accounts/doctype/process_statement_of_accounts/test_process_statement_of_accounts.py
+++ b/erpnext/accounts/doctype/process_statement_of_accounts/test_process_statement_of_accounts.py
@@ -25,8 +25,10 @@ class TestProcessStatementOfAccounts(ERPNextTestSuite, AccountsTestMixin):
 			update_modified=False,
 		)

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

--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json
@@ -167,6 +167,14 @@
  "terms_section_break",
  "tc_name",
  "terms",
+  "commission_section",
+  "purchase_partner",
+  "amount_eligible_for_commission",
+  "column_break_commission",
+  "commission_rate",
+  "total_commission",
+  "purchase_team_section",
+  "purchase_team",
  "more_info_tab",
  "status_section",
  "status",
@@ -614,12 +622,10 @@
  {
   "default": "0",
   "depends_on": "eval:doc.items.every((item) => !item.pr_detail)",
-   "description": "If checked, updates inventory; stock and accounting entries are created together. Leave unchecked if a Purchase Receipt is created separately.",
   "fieldname": "update_stock",
   "fieldtype": "Check",
   "label": "Update Stock",
-   "print_hide": 1,
-   "show_description_on_click": 1
+   "print_hide": 1
  },
  {
   "fieldname": "scan_barcode",
@@ -1685,6 +1691,66 @@
   "fieldname": "automation_section",
   "fieldtype": "Section Break",
   "label": "Automation"
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "purchase_partner",
+   "fieldname": "commission_section",
+   "fieldtype": "Section Break",
+   "label": "Commission",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "purchase_partner",
+   "fieldtype": "Link",
+   "label": "Purchase Partner",
+   "options": "Purchase Partner",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "amount_eligible_for_commission",
+   "fieldtype": "Currency",
+   "label": "Amount Eligible for Commission",
+   "options": "Company:company:default_currency",
+   "print_hide": 1,
+   "read_only": 1
+  },
+  {
+   "fieldname": "column_break_commission",
+   "fieldtype": "Column Break",
+   "print_hide": 1
+  },
+  {
+   "fetch_from": "purchase_partner.commission_rate",
+   "fetch_if_empty": 1,
+   "fieldname": "commission_rate",
+   "fieldtype": "Float",
+   "label": "Commission Rate (%)",
+   "print_hide": 1
+  },
+  {
+   "fieldname": "total_commission",
+   "fieldtype": "Currency",
+   "label": "Total Commission",
+   "options": "Company:company:default_currency",
+   "print_hide": 1,
+   "read_only": 1
+  },
+  {
+   "collapsible": 1,
+   "collapsible_depends_on": "purchase_team",
+   "fieldname": "purchase_team_section",
+   "fieldtype": "Section Break",
+   "label": "Purchase Team",
+   "print_hide": 1
+  },
+  {
+   "allow_on_submit": 1,
+   "fieldname": "purchase_team",
+   "fieldtype": "Table",
+   "label": "Purchase Contributions and Incentives",
+   "options": "Purchase Team",
+   "print_hide": 1
  }
 ],
 "grid_page_length": 50,
@@ -1692,7 +1758,7 @@
 "idx": 204,
 "is_submittable": 1,
 "links": [],
- "modified": "2026-06-13 18:36:46.704623",
+ "modified": "2026-05-28 12:36:55.215363",
 "modified_by": "Administrator",
 "module": "Accounts",
 "name": "Purchase Invoice",
--- a/erpnext/accounts/doctype/purchase_invoice/services/expense_account.py
+++ b/erpnext/accounts/doctype/purchase_invoice/services/expense_account.py
@@ -51,6 +51,16 @@ 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
--- a/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
+++ b/erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json
@@ -121,6 +121,7 @@
  "dimension_col_break",
  "cost_center",
  "section_break_82",
+  "grant_commission",
  "page_break"
 ],
 "fields": [
@@ -1004,6 +1005,15 @@
   "label": "Delivered by Supplier",
   "print_hide": 1,
   "read_only": 1
+  },
+  {
+   "default": "0",
+   "fetch_from": "item_code.grant_commission",
+   "fieldname": "grant_commission",
+   "fieldtype": "Check",
+   "label": "Grant Commission",
+   "print_hide": 1,
+   "read_only": 1
  }
 ],
 "grid_page_length": 50,
@@ -1021,4 +1031,4 @@
 "sort_field": "creation",
 "sort_order": "DESC",
 "states": []
-}
+}
--- a/erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.py
+++ b/erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.py
@@ -158,7 +158,6 @@ def start_repost(account_repost_doc: str | None = None) -> None:
 	frappe.flags.through_repost_accounting_ledger = True
 	if account_repost_doc:
 		repost_doc = frappe.get_doc("Repost Accounting Ledger", account_repost_doc)
-		repost_doc.check_permission("write")

 		if repost_doc.docstatus == 1:
 			# Prevent repost on invoices with deferred accounting
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.json
@@ -715,7 +715,6 @@
  {
   "default": "0",
   "depends_on": "eval:doc.items.every((item) => !item.dn_detail)",
-   "description": "If checked, updates inventory; stock and accounting entries are created together. Leave unchecked if a Delivery Note is created separately.",
   "fieldname": "update_stock",
   "fieldtype": "Check",
   "hide_days": 1,
@@ -723,8 +722,7 @@
   "label": "Update Stock",
   "oldfieldname": "update_stock",
   "oldfieldtype": "Check",
-   "print_hide": 1,
-   "show_description_on_click": 1
+   "print_hide": 1
  },
  {
   "fieldname": "scan_barcode",
--- a/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
+++ b/erpnext/accounts/doctype/sales_invoice/sales_invoice.py
@@ -412,8 +412,8 @@ class SalesInvoice(SellingController):
 			validate_account_head(item.idx, item.income_account, self.company, _("Income"))

 	def before_save(self):
-		POSService(self).update_paid_amount()
 		POSService(self).set_account_for_mode_of_payment()
+		POSService(self).set_paid_amount()

 	def before_submit(self):
 		self.add_remarks()
--- a/erpnext/accounts/doctype/sales_invoice/services/pos.py
+++ b/erpnext/accounts/doctype/sales_invoice/services/pos.py
@@ -114,17 +114,10 @@ class POSService:

 		return pos

-	def update_paid_amount(self) -> None:
+	def set_paid_amount(self) -> None:
 		doc = self.doc
 		paid_amount = 0.0
 		base_paid_amount = 0.0
-
-		if not cint(doc.is_pos) and doc.is_return:
-			doc.set("payments", [])
-			doc.paid_amount = paid_amount
-			doc.base_paid_amount = base_paid_amount
-			return
-
 		for data in doc.payments:
 			data.base_amount = flt(data.amount * doc.conversion_rate, doc.precision("base_paid_amount"))
 			paid_amount += data.amount
--- a/erpnext/accounts/doctype/unreconcile_payment/test_unreconcile_payment.py
+++ b/erpnext/accounts/doctype/unreconcile_payment/test_unreconcile_payment.py
@@ -16,14 +16,12 @@ from erpnext.tests.utils import ERPNextTestSuite

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

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

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

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

 	def test_07_adv_from_so_to_invoice(self):
-		frappe.db.set_value("Company", self.company, "book_advance_payments_in_separate_party_account", True)
-		frappe.db.set_value(
-			"Company", self.company, "default_advance_received_account", "Advance Received - _TC"
-		)
-
+		self.enable_advance_as_liability()
 		so = self.create_sales_order()
 		pe = self.create_payment_entry()
 		pe.paid_amount = 1000
--- a/erpnext/accounts/doctype/unreconcile_payment/unreconcile_payment.py
+++ b/erpnext/accounts/doctype/unreconcile_payment/unreconcile_payment.py
@@ -7,7 +7,7 @@ import frappe
 from frappe import _, qb
 from frappe.model.document import Document
 from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Abs, Max, Sum
+from frappe.query_builder.functions import Abs, Sum
 from frappe.utils.data import comma_and

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

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


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

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

--- a/erpnext/accounts/party.py
+++ b/erpnext/accounts/party.py
@@ -509,6 +509,11 @@ def get_party_advance_account(party_type, party, company):
 	return account


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

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

 		return existing_gle_account[0][0] if existing_gle_account else None
--- a/erpnext/accounts/report/accounts_payable/test_accounts_payable.py
+++ b/erpnext/accounts/report/accounts_payable/test_accounts_payable.py
@@ -9,10 +9,11 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def test_accounts_payable_for_foreign_currency_supplier(self):
 		pi = self.create_purchase_invoice(do_not_submit=True)
--- a/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
+++ b/erpnext/accounts/report/accounts_receivable/accounts_receivable.py
@@ -7,7 +7,7 @@ from collections import OrderedDict
 import frappe
 from frappe import _, qb, query_builder, scrub
 from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Date, Max, Substring, Sum
+from frappe.query_builder.functions import Date, Substring, Sum
 from frappe.utils import cint, cstr, flt, getdate, nowdate

 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
@@ -427,21 +427,32 @@ class ReceivablePayableReport:
 			self.delivery_notes = frappe._dict()

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

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

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

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

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

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

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

 		return (
 			frappe.qb.from_(pe)
@@ -667,14 +674,11 @@ class ReceivablePayableReport:
 				(pe.posting_date).as_("future_date"),
 				(pe_ref.allocated_amount).as_("future_amount"),
 				(pe.reference_no).as_("future_ref"),
-				# CASE is portable; MySQL's IF() does not exist on postgres
-				query_builder.Case()
-				.when(
+				ifelse(
 					pe.payment_type == "Receive",
 					pe.source_exchange_rate * pe_ref.allocated_amount,
-				)
-				.else_(pe.target_exchange_rate * pe_ref.allocated_amount)
-				.as_("future_amount_in_base_currency"),
+					pe.target_exchange_rate * pe_ref.allocated_amount,
+				).as_("future_amount_in_base_currency"),
 			)
 			.where(
 				(pe.docstatus < 2)
@@ -691,13 +695,11 @@ class ReceivablePayableReport:
 			.inner_join(jea)
 			.on(jea.parent == je.name)
 			.select(
-				# Sum() below makes this an implicit aggregate (no GROUP BY); the non-aggregated columns
-				# are arbitrary per the single group on MySQL -> Max() keeps it valid on postgres.
-				Max(jea.reference_name).as_("invoice_no"),
-				Max(jea.party).as_("party"),
-				Max(jea.party_type).as_("party_type"),
-				Max(je.posting_date).as_("future_date"),
-				Max(je.cheque_no).as_("future_ref"),
+				jea.reference_name.as_("invoice_no"),
+				jea.party,
+				jea.party_type,
+				je.posting_date.as_("future_date"),
+				je.cheque_no.as_("future_ref"),
 			)
 			.where(
 				(je.docstatus < 2)
@@ -710,25 +712,30 @@ class ReceivablePayableReport:

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

-		query = query.select(
-			future_amount.as_("future_amount"),
-			future_amount_in_base_currency.as_("future_amount_in_base_currency"),
-		)
-		# use the aggregate expression in HAVING; postgres can't reference a SELECT alias there
-		query = query.having(future_amount > 0)
+		query = query.having(qb.Field("future_amount") > 0)
 		return query.run(as_dict=True)

 	def allocate_future_payments(self, row):
@@ -884,19 +891,16 @@ class ReceivablePayableReport:
 		if self.filters.get("sales_person"):
 			lft, rgt = frappe.db.get_value("Sales Person", self.filters.get("sales_person"), ["lft", "rgt"])

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

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

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

 	def create_sales_invoice(self, no_payment_schedule=False, do_not_submit=False, **args):
 		frappe.set_user("Administrator")
--- a/erpnext/accounts/report/accounts_receivable_summary/test_accounts_receivable_summary.py
+++ b/erpnext/accounts/report/accounts_receivable_summary/test_accounts_receivable_summary.py
@@ -11,11 +11,10 @@ from erpnext.tests.utils import ERPNextTestSuite
 class TestAccountsReceivable(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
 		self.maxDiff = None
-		self.company = "_Test Company"
-		self.customer = "_Test Customer"
-		self.item = "_Test Item"
-		self.debit_to = "Debtors - _TC"
-		self.cost_center = "Main - _TC"
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.clear_old_entries()

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

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

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

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

 		filters_data.append(["against_voucher", "in", assets])
--- a/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py
+++ b/erpnext/accounts/report/asset_depreciation_ledger/test_asset_depreciation_ledger.py
@@ -1,18 +0,0 @@
-# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
-# For license information, please see license.txt
-
-import frappe
-
-from erpnext.accounts.report.asset_depreciation_ledger.asset_depreciation_ledger import execute
-from erpnext.tests.utils import ERPNextTestSuite
-
-
-class TestAssetDepreciationLedger(ERPNextTestSuite):
-	def test_report_executes(self):
-		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
-		# both MariaDB and postgres.
-		company = frappe.db.get_value("Company", {}, "name")
-		columns, *_rest = execute(
-			frappe._dict({"company": company, "from_date": "2020-01-01", "to_date": "2030-12-31"})
-		)
-		self.assertTrue(columns)
--- a/erpnext/accounts/report/budget_variance_report/budget_variance_report.py
+++ b/erpnext/accounts/report/budget_variance_report/budget_variance_report.py
@@ -3,7 +3,7 @@

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

 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import get_dimensions
@@ -113,6 +113,7 @@ def build_budget_map(budget_records, filters):

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

 	gle = frappe.qb.DocType("GL Entry")
 	budget = frappe.qb.DocType("Budget")
@@ -125,7 +126,7 @@ def get_actual_transactions(dimension_name, filters):
 			gle.debit,
 			gle.credit,
 			gle.fiscal_year,
-			MonthName(gle.posting_date).as_("month_name"),
+			monthname(gle.posting_date).as_("month_name"),
 			budget[budget_against].as_("budget_against"),
 		)
 		.where(
@@ -136,10 +137,7 @@ def get_actual_transactions(dimension_name, filters):
 			& (gle.is_cancelled == 0)
 			& (budget[budget_against] == dimension_name)
 		)
-		# budget[budget_against] is selected from the Budget table, which is not functionally
-		# dependent on the grouped GL Entry PK, so postgres requires it in the GROUP BY. The WHERE
-		# pins it to dimension_name (a constant), so grouping by it does not change the result.
-		.groupby(gle.name, budget[budget_against])
+		.groupby(gle.name)
 		.orderby(gle.fiscal_year)
 	)

@@ -159,11 +157,15 @@ def get_actual_transactions(dimension_name, filters):


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


@@ -349,16 +351,20 @@ def get_columns(filters):


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

+	return fiscal_year
+

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

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


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

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

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

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


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

 	for root_type in ["Income", "Expense"]:
-		for root in frappe.get_all(
-			"Account",
-			filters={"root_type": root_type, "parent_account": ["is", "not set"]},
-			fields=["lft", "rgt"],
+		for root in frappe.db.sql(
+			"""select lft, rgt from tabAccount
+				where root_type=%s and ifnull(parent_account, '') = ''""",
+			root_type,
+			as_dict=1,
 		):
 			set_gl_entries_by_account(
 				company,
--- a/erpnext/accounts/report/cash_flow/test_cash_flow.py
+++ b/erpnext/accounts/report/cash_flow/test_cash_flow.py
@@ -1,27 +0,0 @@
-# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
-# For license information, please see license.txt
-
-import frappe
-
-from erpnext.accounts.report.cash_flow.cash_flow import execute
-from erpnext.tests.utils import ERPNextTestSuite
-
-
-class TestCashFlow(ERPNextTestSuite):
-	def test_report_executes(self):
-		# Smoke-guards the raw-SQL -> query-builder port: the report query must compile and run on
-		# both MariaDB and postgres.
-		company = frappe.db.get_value("Company", {}, "name")
-		fy = frappe.db.get_value("Fiscal Year", {}, "name", order_by="year_start_date desc")
-		columns, *_rest = execute(
-			frappe._dict(
-				{
-					"company": company,
-					"from_fiscal_year": fy,
-					"to_fiscal_year": fy,
-					"filter_based_on": "Fiscal Year",
-					"periodicity": "Yearly",
-				}
-			)
-		)
-		self.assertTrue(columns)
--- a/erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/cheques_and_deposits_incorrectly_cleared.py
+++ b/erpnext/accounts/report/cheques_and_deposits_incorrectly_cleared/cheques_and_deposits_incorrectly_cleared.py
@@ -3,7 +3,7 @@

 import frappe
 from frappe import _, qb
-from frappe.query_builder import Case
+from frappe.query_builder import CustomFunction
 from frappe.query_builder.custom import ConstantColumn


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

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

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

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


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

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

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

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


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

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

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

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

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

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

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

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

 	@ERPNextTestSuite.change_settings("Accounts Settings", {"book_deferred_entries_based_on": "Months"})
 	def test_deferred_revenue(self):
--- a/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py
+++ b/erpnext/accounts/report/dimension_wise_accounts_balance_report/dimension_wise_accounts_balance_report.py
@@ -4,7 +4,7 @@

 import frappe
 from frappe import _
-from frappe.utils import flt
+from frappe.utils import cstr, flt

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

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

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

 	accounts, accounts_by_name, parent_children_map = filter_accounts(acc)

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

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

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


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

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

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

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


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

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

 	return data

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


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

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

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

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


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


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

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

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

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

 class TestGeneralAndPaymentLedger(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		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.create_company()
 		self.cleanup()

 	def cleanup(self):
--- a/erpnext/accounts/report/general_ledger/general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/general_ledger.py
@@ -35,7 +35,7 @@ def execute(filters=None):
 	if filters and filters.get("print_in_account_currency") and not filters.get("account"):
 		frappe.throw(_("Select an account to print in account currency"))

-	for acc in frappe.get_all("Account", fields=["name", "is_group"]):
+	for acc in frappe.db.sql("""select name, is_group from tabAccount""", as_dict=1):
 		account_details.setdefault(acc.name, acc)

 	if filters.get("party"):
@@ -650,8 +650,10 @@ def get_result_as_list(data, filters):

 def get_supplier_invoice_details():
 	inv_details = {}
-	for d in frappe.get_all(
-		"Purchase Invoice", filters={"docstatus": 1, "bill_no": ["is", "set"]}, fields=["name", "bill_no"]
+	for d in frappe.db.sql(
+		""" select name, bill_no from `tabPurchase Invoice`
+		where docstatus = 1 and bill_no is not null and bill_no != '' """,
+		as_dict=1,
 	):
 		inv_details[d.name] = d.bill_no

--- a/erpnext/accounts/report/general_ledger/test_general_ledger.py
+++ b/erpnext/accounts/report/general_ledger/test_general_ledger.py
@@ -14,6 +14,7 @@ from erpnext.tests.utils import ERPNextTestSuite
 class TestGeneralLedger(ERPNextTestSuite):
 	def setUp(self):
 		self.company = "_Test Company"
+		self.clear_old_entries()

 	def clear_old_entries(self):
 		doctype_list = [
--- a/erpnext/accounts/report/gross_profit/gross_profit.py
+++ b/erpnext/accounts/report/gross_profit/gross_profit.py
@@ -713,25 +713,20 @@ class GrossProfitGenerator:
 		)

 	def get_returned_invoice_items(self):
-		si = frappe.qb.DocType("Sales Invoice")
-		si_item = frappe.qb.DocType("Sales Invoice Item")
-		returned_invoices = (
-			frappe.qb.from_(si)
-			.inner_join(si_item)
-			.on(si.name == si_item.parent)
-			.select(
-				si.name,
-				si_item.item_code,
-				si_item.stock_qty.as_("qty"),
-				si_item.base_net_amount.as_("base_amount"),
-				si.return_against,
-			)
-			.where(
-				(si.docstatus == 1)
-				& (si.is_return == 1)
-				& si.posting_date.between(self.filters.from_date, self.filters.to_date)
-			)
-			.run(as_dict=1)
+		returned_invoices = frappe.db.sql(
+			"""
+			select
+				si.name, si_item.item_code, si_item.stock_qty as qty, si_item.base_net_amount as base_amount, si.return_against
+			from
+				`tabSales Invoice` si, `tabSales Invoice Item` si_item
+			where
+				si.name = si_item.parent
+				and si.docstatus = 1
+				and si.is_return = 1
+				and si.posting_date between %(from_date)s and %(to_date)s
+		""",
+			{"from_date": self.filters.from_date, "to_date": self.filters.to_date},
+			as_dict=1,
 		)

 		self.returned_invoices = frappe._dict()
@@ -1246,4 +1241,7 @@ class GrossProfitGenerator:
 			).setdefault(d.parent_item, []).append(d)

 	def load_non_stock_items(self):
-		self.non_stock_items = frappe.get_all("Item", filters={"is_stock_item": 0}, pluck="name")
+		self.non_stock_items = frappe.db.sql_list(
+			"""select name from tabItem
+			where is_stock_item=0"""
+		)
--- a/erpnext/accounts/report/gross_profit/test_gross_profit.py
+++ b/erpnext/accounts/report/gross_profit/test_gross_profit.py
@@ -14,17 +14,73 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestGrossProfit(ERPNextTestSuite):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.cost_center = "Main - _TC"
-		self.warehouse = "Stores - _TC"
-		self.finished_warehouse = "Finished Goods - _TC"
-		self.income_account = "Sales - _TC"
-		self.expense_account = "Cost of Goods Sold - _TC"
-		self.debit_to = "Debtors - _TC"
-		self.item = "_Test Item"
-		self.item2 = "_Test Item Home Desktop 100"
-		self.bundle = "_Test Product Bundle Item"
-		self.customer = "_Test Customer"
+		self.create_company()
+		self.create_item()
+		self.create_bundle()
+		self.create_customer()
+		self.create_sales_invoice()
+		self.clear_old_entries()
+
+	def create_company(self):
+		company_name = "_Test Gross Profit"
+		abbr = "_GP"
+		if frappe.db.exists("Company", company_name):
+			company = frappe.get_doc("Company", company_name)
+		else:
+			company = frappe.get_doc(
+				{
+					"doctype": "Company",
+					"company_name": company_name,
+					"country": "India",
+					"default_currency": "INR",
+					"create_chart_of_accounts_based_on": "Standard Template",
+					"chart_of_accounts": "Standard",
+				}
+			)
+			company = company.save()
+
+		self.company = company.name
+		self.cost_center = company.cost_center
+		self.warehouse = "Stores - " + abbr
+		self.finished_warehouse = "Finished Goods - " + abbr
+		self.income_account = "Sales - " + abbr
+		self.expense_account = "Cost of Goods Sold - " + abbr
+		self.debit_to = "Debtors - " + abbr
+		self.creditors = "Creditors - " + abbr
+
+	def create_item(self):
+		item = create_item(
+			item_code="_Test GP Item", is_stock_item=1, company=self.company, warehouse=self.warehouse
+		)
+		self.item = item if isinstance(item, str) else item.item_code
+
+	def create_bundle(self):
+		from erpnext.selling.doctype.product_bundle.test_product_bundle import make_product_bundle
+
+		item2 = create_item(
+			item_code="_Test GP Item 2", is_stock_item=1, company=self.company, warehouse=self.warehouse
+		)
+		self.item2 = item2 if isinstance(item2, str) else item2.item_code
+
+		# This will be parent item
+		bundle = create_item(
+			item_code="_Test GP bundle", is_stock_item=0, company=self.company, warehouse=self.warehouse
+		)
+		self.bundle = bundle if isinstance(bundle, str) else bundle.item_code
+
+		# Create Product Bundle
+		self.product_bundle = make_product_bundle(parent=self.bundle, items=[self.item, self.item2])
+
+	def create_customer(self):
+		name = "_Test GP Customer"
+		if frappe.db.exists("Customer", name):
+			self.customer = name
+		else:
+			customer = frappe.new_doc("Customer")
+			customer.customer_name = name
+			customer.type = "Individual"
+			customer.save()
+			self.customer = customer.name

 	def create_sales_invoice(
 		self, qty=1, rate=100, posting_date=None, do_not_save=False, do_not_submit=False
@@ -158,7 +214,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _TC",
+			"warehouse": "Stores - _GP",
 			"qty": 1.0,
 			"avg._selling_rate": 100.0,
 			"valuation_rate": 150.0,
@@ -187,7 +243,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _TC",
+			"warehouse": "Stores - _GP",
 			"qty": 1.0,
 			"avg._selling_rate": 100.0,
 			"valuation_rate": 100.0,
@@ -219,7 +275,7 @@ class TestGrossProfit(ERPNextTestSuite):
 				"item_code": self.item2,
 				"s_warehouse": "",
 				"t_warehouse": self.finished_warehouse,
-				"qty": 2,
+				"qty": 1,
 				"basic_rate": 100,
 				"conversion_factor": item.conversion_factor or 1.0,
 				"transfer_qty": flt(item.qty) * (flt(item.conversion_factor) or 1.0),
@@ -319,7 +375,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _TC",
+			"warehouse": "Stores - _GP",
 			"qty": 4.0,
 			"avg._selling_rate": 100.0,
 			"valuation_rate": 125.0,
@@ -360,10 +416,10 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _TC",
+			"warehouse": "Stores - _GP",
 			"qty": 0.0,
-			"avg._selling_rate": 100.0,
-			"valuation_rate": 100.0,
+			"avg._selling_rate": 100,
+			"valuation_rate": 0.0,
 			"selling_amount": 0.0,
 			"buying_amount": 0.0,
 			"gross_profit": 0.0,
@@ -383,7 +439,7 @@ class TestGrossProfit(ERPNextTestSuite):
 		"""
 		# Make Cr Note
 		sinv = self.create_sales_invoice(
-			qty=-1, rate=200, posting_date=nowdate(), do_not_save=True, do_not_submit=True
+			qty=-1, rate=100, posting_date=nowdate(), do_not_save=True, do_not_submit=True
 		)
 		sinv.is_return = 1
 		sinv.items[0].allow_zero_valuation_rate = 1
@@ -406,14 +462,14 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _TC",
+			"warehouse": "Stores - _GP",
 			"qty": -1.0,
-			"avg._selling_rate": 200.0,
-			"valuation_rate": 100.0,
-			"selling_amount": -200.0,
-			"buying_amount": -100.0,
+			"avg._selling_rate": 100.0,
+			"valuation_rate": 0.0,
+			"selling_amount": -100.0,
+			"buying_amount": 0.0,
 			"gross_profit": -100.0,
-			"gross_profit_%": -50.0,
+			"gross_profit_%": -100.0,
 		}
 		gp_entry = [x for x in data if x.parent_invoice == sinv.name]
 		report_output = {k: v for k, v in gp_entry[0].items() if k in expected_entry}
@@ -499,7 +555,7 @@ class TestGrossProfit(ERPNextTestSuite):
 			"posting_date": frappe.utils.datetime.date.fromisoformat(nowdate()),
 			"item_code": self.item,
 			"item_name": self.item,
-			"warehouse": "Stores - _TC",
+			"warehouse": "Stores - _GP",
 			"qty": 4.0,
 			"avg._selling_rate": 800.0,
 			"valuation_rate": 700.0,
@@ -562,7 +618,7 @@ class TestGrossProfit(ERPNextTestSuite):
 	def test_gross_profit_groupby_invoices(self):
 		create_sales_invoice(
 			qty=1,
-			rate=200,
+			rate=100,
 			company=self.company,
 			customer=self.customer,
 			item_code=self.item,
@@ -584,10 +640,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]

-		self.assertEqual(total.selling_amount, 200.0)
-		self.assertEqual(total.buying_amount, 100.0)
+		self.assertEqual(total.selling_amount, 100.0)
+		self.assertEqual(total.buying_amount, 0.0)
 		self.assertEqual(total.gross_profit, 100.0)
-		self.assertEqual(total.get("gross_profit_%"), 50.0)
+		self.assertEqual(total.get("gross_profit_%"), 100.0)

 	def test_profit_for_later_period_return(self):
 		month_start_date, month_end_date = get_first_day(nowdate()), get_last_day(nowdate())
@@ -596,7 +652,7 @@ class TestGrossProfit(ERPNextTestSuite):
 		return_inv_date = add_days(month_end_date, 1)

 		# create sales invoice on month start date
-		sinv = self.create_sales_invoice(qty=1, rate=200, do_not_save=True, do_not_submit=True)
+		sinv = self.create_sales_invoice(qty=1, rate=100, do_not_save=True, do_not_submit=True)
 		sinv.set_posting_time = 1
 		sinv.posting_date = sales_inv_date
 		sinv.save().submit()
@@ -615,10 +671,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]

-		self.assertEqual(total.selling_amount, 200.0)
-		self.assertEqual(total.buying_amount, 100.0)
+		self.assertEqual(total.selling_amount, 100.0)
+		self.assertEqual(total.buying_amount, 0.0)
 		self.assertEqual(total.gross_profit, 100.0)
-		self.assertEqual(total.get("gross_profit_%"), 50.0)
+		self.assertEqual(total.get("gross_profit_%"), 100.0)

 		# extend filters upto returned period
 		filters.update({"to_date": return_inv_date})
@@ -636,10 +692,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]

-		self.assertEqual(total.selling_amount, -200.0)
-		self.assertEqual(total.buying_amount, -100.0)
+		self.assertEqual(total.selling_amount, -100.0)
+		self.assertEqual(total.buying_amount, 0.0)
 		self.assertEqual(total.gross_profit, -100.0)
-		self.assertEqual(total.get("gross_profit_%"), -50.0)
+		self.assertEqual(total.get("gross_profit_%"), -100.0)

 	def test_sales_person_wise_gross_profit(self):
 		sales_person = make_sales_person("_Test Sales Person")
@@ -670,10 +726,10 @@ class TestGrossProfit(ERPNextTestSuite):
 		_, data = execute(filters=filters)
 		total = data[-1]

-		self.assertEqual(total[5], 1000.0)  # selling amount
-		self.assertEqual(total[6], 1000.0)  # buying amount
-		self.assertEqual(total[7], 0.0)  # gross profit
-		self.assertEqual(total[8], 0.0)  # gross profit %
+		self.assertEqual(total[5], 1000.0)
+		self.assertEqual(total[6], 0.0)
+		self.assertEqual(total[7], 1000.0)
+		self.assertEqual(total[8], 100.0)

 	def test_drop_ship(self):
 		from erpnext.buying.doctype.purchase_order.mapper import make_purchase_invoice
--- a/erpnext/accounts/report/inactive_sales_items/inactive_sales_items.py
+++ b/erpnext/accounts/report/inactive_sales_items/inactive_sales_items.py
@@ -4,7 +4,7 @@

 import frappe
 from frappe import _
-from frappe.query_builder.functions import CurDate, DateDiff
+from frappe.query_builder import CustomFunction
 from frappe.utils import cint


@@ -102,11 +102,11 @@ def get_sales_details(filters):
 	child_doctype = "Sales Order Item" if filters["based_on"] == "Sales Order" else "Sales Invoice Item"
 	child = frappe.qb.DocType(child_doctype)

-	date_col = parent.transaction_date if filters["based_on"] == "Sales Order" else parent.posting_date
+	date_diff = CustomFunction("DATEDIFF", ["d1", "d2"])
+	current_date = CustomFunction("CURRENT_DATE", [])

-	# DateDiff is cross-database (DATEDIFF on MariaDB, date subtraction on postgres); CurDate()
-	# renders the bare CURRENT_DATE keyword. Yields the integer number of days.
-	days_since_last_order = DateDiff(CurDate(), date_col)
+	date_col = parent.transaction_date if filters["based_on"] == "Sales Order" else parent.posting_date
+	days_since_last_order = date_diff(current_date(), date_col)

 	sales_data = (
 		frappe.qb.from_(parent)
--- a/erpnext/accounts/report/inactive_sales_items/test_inactive_sales_items.py
+++ b/erpnext/accounts/report/inactive_sales_items/test_inactive_sales_items.py
@@ -1,32 +0,0 @@
-# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
-# For license information, please see license.txt
-
-import frappe
-from frappe.utils import add_days, today
-
-from erpnext.accounts.report.inactive_sales_items.inactive_sales_items import execute
-from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
-from erpnext.stock.doctype.item.test_item import make_item
-from erpnext.tests.utils import ERPNextTestSuite
-
-
-class TestInactiveSalesItems(ERPNextTestSuite):
-	def test_days_since_last_order_is_computed(self):
-		# Exercises the date-arithmetic path (DATEDIFF/CURRENT_DATE on mariadb, date subtraction on
-		# postgres) which must produce the same integer day count on both databases.
-		item = make_item("_Test Inactive Sales Item").name
-		old_date = add_days(today(), -120)
-		so = make_sales_order(item=item, qty=3, rate=150, transaction_date=old_date)
-		so.items[0].delivery_date = add_days(old_date, 7)
-		so.save()
-		so.submit()
-
-		columns, data = execute(frappe._dict({"based_on": "Sales Order", "days": 30}))
-		self.assertTrue(columns)
-		row = next((r for r in data if r.get("item") == item and r.get("days_since_last_order")), None)
-		self.assertIsNotNone(row, "Inactive item should appear in the report")
-		self.assertGreaterEqual(row["days_since_last_order"], 30)
-
-	def test_report_runs_for_sales_invoice(self):
-		columns, _data = execute(frappe._dict({"based_on": "Sales Invoice", "days": 30}))
-		self.assertTrue(columns)
--- a/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.py
+++ b/erpnext/accounts/report/item_wise_purchase_register/item_wise_purchase_register.py
@@ -376,7 +376,7 @@ def get_items(filters, additional_table_columns):


 def get_aii_accounts():
-	return dict(frappe.get_all("Company", fields=["name", "stock_received_but_not_billed"], as_list=True))
+	return dict(frappe.db.sql("select name, stock_received_but_not_billed from tabCompany"))


 def get_purchase_receipts_against_purchase_order(item_list):
@@ -384,11 +384,16 @@ def get_purchase_receipts_against_purchase_order(item_list):
 	po_item_rows = list(set(d.po_detail for d in item_list))

 	if po_item_rows:
-		purchase_receipts = frappe.get_all(
-			"Purchase Receipt Item",
-			filters={"docstatus": 1, "purchase_order_item": ["in", po_item_rows]},
-			fields=["parent", "purchase_order_item"],
-			group_by="purchase_order_item, parent",
+		purchase_receipts = frappe.db.sql(
+			"""
+			select parent, purchase_order_item
+			from `tabPurchase Receipt Item`
+			where docstatus=1 and purchase_order_item in (%s)
+			group by purchase_order_item, parent
+		"""
+			% (", ".join(["%s"] * len(po_item_rows))),
+			tuple(po_item_rows),
+			as_dict=1,
 		)

 		for pr in purchase_receipts:
--- a/erpnext/accounts/report/item_wise_purchase_register/test_item_wise_purchase_register.py
+++ b/erpnext/accounts/report/item_wise_purchase_register/test_item_wise_purchase_register.py
@@ -9,9 +9,9 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestItemWisePurchaseRegister(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.supplier = "_Test Supplier"
-		self.item = "_Test Item"
+		self.create_company()
+		self.create_supplier()
+		self.create_item()

 	def create_purchase_invoice(self, do_not_submit=False):
 		pi = make_purchase_invoice(
--- a/erpnext/accounts/report/item_wise_sales_register/test_item_wise_sales_register.py
+++ b/erpnext/accounts/report/item_wise_sales_register/test_item_wise_sales_register.py
@@ -9,11 +9,9 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def create_sales_invoice(self, item=None, taxes=None, do_not_submit=False):
 		si = create_sales_invoice(
--- a/erpnext/accounts/report/payment_ledger/test_payment_ledger.py
+++ b/erpnext/accounts/report/payment_ledger/test_payment_ledger.py
@@ -9,12 +9,42 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestPaymentLedger(ERPNextTestSuite):
 	def setUp(self):
-		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.create_company()
+		self.cleanup()
+
+	def cleanup(self):
+		doctypes = []
+		doctypes.append(qb.DocType("GL Entry"))
+		doctypes.append(qb.DocType("Payment Ledger Entry"))
+		doctypes.append(qb.DocType("Sales Invoice"))
+		doctypes.append(qb.DocType("Payment Entry"))
+
+		for doctype in doctypes:
+			qb.from_(doctype).delete().where(doctype.company == self.company).run()
+
+	def create_company(self):
+		name = "Test Payment Ledger"
+		company = None
+		if frappe.db.exists("Company", name):
+			company = frappe.get_doc("Company", name)
+		else:
+			company = frappe.get_doc(
+				{
+					"doctype": "Company",
+					"company_name": name,
+					"country": "India",
+					"default_currency": "INR",
+					"create_chart_of_accounts_based_on": "Standard Template",
+					"chart_of_accounts": "Standard",
+				}
+			)
+			company = company.save()
+		self.company = company.name
+		self.cost_center = company.cost_center
+		self.warehouse = "All Warehouses" + " - " + company.abbr
+		self.income_account = company.default_income_account
+		self.expense_account = company.default_expense_account
+		self.debit_to = company.default_receivable_account

 	def test_unpaid_invoice_outstanding(self):
 		sinv = create_sales_invoice(
--- a/erpnext/accounts/report/pos_register/pos_register.py
+++ b/erpnext/accounts/report/pos_register/pos_register.py
@@ -4,8 +4,6 @@

 import frappe
 from frappe import _
-from frappe.query_builder import Case
-from frappe.query_builder.functions import IfNull

 from erpnext.accounts.report.sales_register.sales_register import get_mode_of_payments

@@ -48,46 +46,39 @@ def execute(filters=None):


 def get_pos_entries(filters, group_by_field):
-	p = frappe.qb.DocType("POS Invoice")
-	query = (
-		frappe.qb.from_(p)
-		.select(
-			p.posting_date,
-			p.name.as_("pos_invoice"),
-			p.pos_profile,
-			p.company,
-			p.owner,
-			p.customer,
-			p.is_return,
-			p.base_grand_total.as_("grand_total"),
-		)
-		.where(p.docstatus == 1)
-	)
-
-	for condition in get_conditions(filters, p):
-		query = query.where(condition)
-
+	conditions = get_conditions(filters)
+	order_by = "p.posting_date"
+	select_mop_field, from_sales_invoice_payment, group_by_mop_condition = "", "", ""
 	if group_by_field == "mode_of_payment":
-		sip = frappe.qb.DocType("Sales Invoice Payment")
-		paid_amount = sip.base_amount - Case().when(sip.type == "Cash", p.change_amount).else_(0)
-		query = (
-			query.inner_join(sip)
-			.on(sip.parent == p.name)
-			.select(sip.mode_of_payment, paid_amount.as_("paid_amount"))
-			.where(IfNull(paid_amount, 0) != 0)
-			.orderby(p.posting_date)
-			.orderby(sip.mode_of_payment)
+		select_mop_field = (
+			", sip.mode_of_payment, sip.base_amount - IF(sip.type='Cash', p.change_amount, 0) as paid_amount"
 		)
-	elif group_by_field:
-		query = (
-			query.select((p.base_paid_amount - p.change_amount).as_("paid_amount"))
-			.orderby(p.posting_date)
-			.orderby(p[group_by_field])
-		)
-	else:
-		query = query.orderby(p.posting_date)
+		from_sales_invoice_payment = ", `tabSales Invoice Payment` sip"
+		group_by_mop_condition = "sip.parent = p.name AND ifnull(sip.base_amount - IF(sip.type='Cash', p.change_amount, 0), 0) != 0 AND"
+		order_by += ", sip.mode_of_payment"

-	return query.run(as_dict=1)
+	elif group_by_field:
+		order_by += f", p.{group_by_field}"
+		select_mop_field = ", p.base_paid_amount - p.change_amount  as paid_amount "
+
+	# nosemgrep
+	return frappe.db.sql(
+		f"""
+		SELECT
+			p.posting_date, p.name as pos_invoice, p.pos_profile, p.company,
+			p.owner, p.customer, p.is_return, p.base_grand_total as grand_total {select_mop_field}
+		FROM
+			`tabPOS Invoice` p {from_sales_invoice_payment}
+		WHERE
+			p.docstatus = 1 and
+			{group_by_mop_condition}
+			{conditions}
+		ORDER BY
+			{order_by}
+		""",
+		filters,
+		as_dict=1,
+	)


 def concat_mode_of_payments(pos_entries):
@@ -136,34 +127,27 @@ def validate_filters(filters):
 		frappe.throw(_("Can not filter based on Payment Method, if grouped by Payment Method"))


-def get_conditions(filters, p):
-	conditions = [
-		p.company == filters.get("company"),
-		p.posting_date >= filters.get("from_date"),
-		p.posting_date <= filters.get("to_date"),
-	]
+def get_conditions(filters):
+	conditions = "company = %(company)s AND posting_date >= %(from_date)s AND posting_date <= %(to_date)s"

 	if filters.get("pos_profile"):
-		conditions.append(p.pos_profile == filters.get("pos_profile"))
+		conditions += " AND pos_profile = %(pos_profile)s"

 	if filters.get("owner"):
-		conditions.append(p.owner == filters.get("owner"))
+		conditions += " AND owner = %(owner)s"

 	if filters.get("customer"):
-		conditions.append(p.customer == filters.get("customer"))
+		conditions += " AND customer = %(customer)s"

 	if filters.get("is_return"):
-		conditions.append(p.is_return == filters.get("is_return"))
+		conditions += " AND is_return = %(is_return)s"

 	if filters.get("mode_of_payment"):
-		sip = frappe.qb.DocType("Sales Invoice Payment")
-		conditions.append(
-			p.name.isin(
-				frappe.qb.from_(sip)
-				.select(sip.parent)
-				.where(IfNull(sip.mode_of_payment, "") == filters.get("mode_of_payment"))
-			)
-		)
+		conditions += """
+			AND EXISTS(
+					SELECT name FROM `tabSales Invoice Payment` sip
+					WHERE parent=p.name AND ifnull(sip.mode_of_payment, '') = %(mode_of_payment)s
+				)"""

 	return conditions

--- a/erpnext/accounts/report/pos_register/test_pos_register.py
+++ b/erpnext/accounts/report/pos_register/test_pos_register.py
@@ -1,20 +0,0 @@
-# Copyright (c) 2024, Frappe Technologies Pvt. Ltd. and contributors
-# For license information, please see license.txt
-
-import frappe
-from frappe.utils import add_days, today
-
-from erpnext.accounts.report.pos_register.pos_register import execute
-from erpnext.tests.utils import ERPNextTestSuite
-
-
-class TestPOSRegister(ERPNextTestSuite):
-	def test_report_executes(self):
-		# Smoke-guards the raw-SQL -> query-builder port: the report's POS Invoice query must
-		# compile and run on both MariaDB and postgres (it returns columns + a row list either way).
-		company = frappe.db.get_value("Company", {}, "name")
-		columns, data = execute(
-			frappe._dict({"company": company, "from_date": add_days(today(), -365), "to_date": today()})
-		)
-		self.assertTrue(columns)
-		self.assertIsInstance(data, list)
--- a/erpnext/accounts/report/profit_and_loss_statement/test_profit_and_loss_statement.py
+++ b/erpnext/accounts/report/profit_and_loss_statement/test_profit_and_loss_statement.py
@@ -14,11 +14,9 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def create_sales_invoice(self, qty=1, rate=150, no_payment_schedule=False, do_not_submit=False):
 		frappe.set_user("Administrator")
--- a/erpnext/accounts/report/purchase_partners_commission/purchase_partners_commission.json
+++ b/erpnext/accounts/report/purchase_partners_commission/purchase_partners_commission.json
@@ -0,0 +1,31 @@
+{
+ "add_total_row": 0,
+ "add_translate_data": 0,
+ "columns": [],
+ "creation": "2026-06-15 00:00:00.000000",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 0,
+ "is_standard": "Yes",
+ "modified": "2026-06-15 00:00:00.000000",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Purchase Partners Commission",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "query": "SELECT\n   purchase_partner as \"Purchase Partner:Link/Purchase Partner:220\",\n   sum(base_net_total) as \"Invoiced Amount (Excl. Tax):Currency:220\",\n   sum(amount_eligible_for_commission) as \"Amount Eligible for Commission:Currency:220\",\n   sum(total_commission) as \"Total Commission:Currency:170\",\n   sum(total_commission)*100 / NULLIF(sum(amount_eligible_for_commission), 0) as \"Average Commission Rate:Percent:220\"\nFROM\n   `tabPurchase Invoice`\nWHERE\n   docstatus = 1\n   AND IFNULL(base_net_total, 0) > 0\n   AND IFNULL(total_commission, 0) > 0\nGROUP BY\n   purchase_partner\nORDER BY\n   sum(total_commission) DESC",
+ "ref_doctype": "Purchase Invoice",
+ "report_name": "Purchase Partners Commission",
+ "report_type": "Query Report",
+ "roles": [
+  {
+   "role": "Accounts Manager"
+  },
+  {
+   "role": "Accounts User"
+  }
+ ],
+ "timeout": 0
+}
--- a/erpnext/accounts/report/purchase_register/purchase_register.py
+++ b/erpnext/accounts/report/purchase_register/purchase_register.py
@@ -4,9 +4,7 @@

 import frappe
 from frappe import _, msgprint
-from frappe.query_builder import Case
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Sum
 from frappe.utils import flt, getdate
 from pypika.terms import Bracket, LiteralValue, Order

@@ -309,17 +307,14 @@ def get_account_columns(invoice_list, include_payments):
 	unrealized_profit_loss_account_columns = []

 	if invoice_list:
-		expense_accounts = frappe.get_all(
-			"Purchase Invoice Item",
-			filters={
-				"docstatus": 1,
-				"expense_account": ["is", "set"],
-				"parenttype": "Purchase Invoice",
-				"parent": ["in", [inv.name for inv in invoice_list]],
-			},
-			pluck="expense_account",
-			distinct=True,
-			order_by="expense_account",
+		expense_accounts = frappe.db.sql_list(
+			"""select distinct expense_account
+			from `tabPurchase Invoice Item` where docstatus = 1
+			and (expense_account is not null and expense_account != '')
+			and parenttype='Purchase Invoice'
+			and parent in (%s) order by expense_account"""
+			% ", ".join(["%s"] * len(invoice_list)),
+			tuple([inv.name for inv in invoice_list]),
 		)

 		purchase_taxes_query = get_taxes_query(invoice_list, "Purchase Taxes and Charges", "Purchase Invoice")
@@ -331,16 +326,13 @@ def get_account_columns(invoice_list, include_payments):
 			advance_tax_accounts = advance_taxes_query.run(as_dict=True, pluck="account_head")
 			tax_accounts = set(tax_accounts + advance_tax_accounts)

-		unrealized_profit_loss_accounts = frappe.get_all(
-			"Purchase Invoice",
-			filters={
-				"docstatus": 1,
-				"name": ["in", [inv.name for inv in invoice_list]],
-				"unrealized_profit_loss_account": ["is", "set"],
-			},
-			pluck="unrealized_profit_loss_account",
-			distinct=True,
-			order_by="unrealized_profit_loss_account",
+		unrealized_profit_loss_accounts = frappe.db.sql_list(
+			"""SELECT distinct unrealized_profit_loss_account
+			from `tabPurchase Invoice` where docstatus = 1 and name in (%s)
+			and ifnull(unrealized_profit_loss_account, '') != ''
+			order by unrealized_profit_loss_account"""
+			% ", ".join(["%s"] * len(invoice_list)),
+			tuple(inv.name for inv in invoice_list),
 		)

 	for account in expense_accounts:
@@ -462,11 +454,16 @@ def get_payments(filters):


 def get_invoice_expense_map(invoice_list):
-	expense_details = frappe.get_all(
-		"Purchase Invoice Item",
-		filters={"parent": ["in", [inv.name for inv in invoice_list]], "parenttype": "Purchase Invoice"},
-		fields=["parent", "expense_account", {"SUM": "base_net_amount", "as": "amount"}],
-		group_by="parent, expense_account",
+	expense_details = frappe.db.sql(
+		"""
+		select parent, expense_account, sum(base_net_amount) as amount
+		from `tabPurchase Invoice Item`
+		where parent in (%s) and parenttype='Purchase Invoice'
+		group by parent, expense_account
+	"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	invoice_expense_map = {}
@@ -478,16 +475,13 @@ def get_invoice_expense_map(invoice_list):


 def get_internal_invoice_map(invoice_list):
-	pi = frappe.qb.DocType("Purchase Invoice")
-	unrealized_amount_details = (
-		frappe.qb.from_(pi)
-		.select(pi.name, pi.unrealized_profit_loss_account, pi.base_net_total.as_("amount"))
-		.where(
-			pi.name.isin([inv.name for inv in invoice_list])
-			& (pi.is_internal_supplier == 1)
-			& (pi.company == pi.represents_company)
-		)
-		.run(as_dict=1)
+	unrealized_amount_details = frappe.db.sql(
+		"""SELECT name, unrealized_profit_loss_account,
+		base_net_total as amount from `tabPurchase Invoice` where name in (%s)
+		and is_internal_supplier = 1 and company = represents_company"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	internal_invoice_map = {}
@@ -499,23 +493,18 @@ def get_internal_invoice_map(invoice_list):


 def get_invoice_tax_map(invoice_list, invoice_expense_map, expense_accounts, include_payments=False):
-	ptc = frappe.qb.DocType("Purchase Taxes and Charges")
-	tax_amount = (
-		Case()
-		.when(ptc.add_deduct_tax == "Add", Sum(ptc.base_tax_amount_after_discount_amount))
-		.else_(Sum(ptc.base_tax_amount_after_discount_amount) * -1)
-	)
-	tax_details = (
-		frappe.qb.from_(ptc)
-		.select(ptc.parent, ptc.account_head, tax_amount.as_("tax_amount"))
-		.where(
-			ptc.parent.isin([inv.name for inv in invoice_list])
-			& ptc.category.isin(["Total", "Valuation and Total"])
-			& (ptc.base_tax_amount_after_discount_amount != 0)
-			& (ptc.parenttype == "Purchase Invoice")
-		)
-		.groupby(ptc.parent, ptc.account_head, ptc.add_deduct_tax)
-		.run(as_dict=1)
+	tax_details = frappe.db.sql(
+		"""
+		select parent, account_head, case add_deduct_tax when "Add" then sum(base_tax_amount_after_discount_amount)
+		else sum(base_tax_amount_after_discount_amount) * -1 end as tax_amount
+		from `tabPurchase Taxes and Charges`
+		where parent in (%s) and category in ('Total', 'Valuation and Total')
+			and base_tax_amount_after_discount_amount != 0 and parenttype='Purchase Invoice'
+		group by parent, account_head, add_deduct_tax
+	"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	if include_payments:
@@ -536,10 +525,15 @@ def get_invoice_tax_map(invoice_list, invoice_expense_map, expense_accounts, inc


 def get_invoice_po_pr_map(invoice_list):
-	pi_items = frappe.get_all(
-		"Purchase Invoice Item",
-		filters={"parent": ["in", [inv.name for inv in invoice_list]], "parenttype": "Purchase Invoice"},
-		fields=["parent", "purchase_order", "purchase_receipt", "po_detail", "project"],
+	pi_items = frappe.db.sql(
+		"""
+		select parent, purchase_order, purchase_receipt, po_detail, project
+		from `tabPurchase Invoice Item`
+		where parent in (%s) and parenttype='Purchase Invoice'
+	"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	invoice_po_pr_map = {}
@@ -553,11 +547,10 @@ def get_invoice_po_pr_map(invoice_list):
 		if d.purchase_receipt:
 			pr_list = [d.purchase_receipt]
 		elif d.po_detail:
-			pr_list = frappe.get_all(
-				"Purchase Receipt Item",
-				filters={"docstatus": 1, "purchase_order_item": d.po_detail},
-				pluck="parent",
-				distinct=True,
+			pr_list = frappe.db.sql_list(
+				"""select distinct parent from `tabPurchase Receipt Item`
+				where docstatus=1 and purchase_order_item=%s""",
+				d.po_detail,
 			)

 		if pr_list:
@@ -572,8 +565,12 @@ def get_invoice_po_pr_map(invoice_list):
 def get_account_details(invoice_list):
 	account_map = {}
 	accounts = list(set([inv.credit_to for inv in invoice_list]))
-	for acc in frappe.get_all(
-		"Account", filters={"name": ["in", accounts]}, fields=["name", "parent_account"]
+	for acc in frappe.db.sql(
+		"""select name, parent_account from tabAccount
+		where name in (%s)"""
+		% ", ".join(["%s"] * len(accounts)),
+		tuple(accounts),
+		as_dict=1,
 	):
 		account_map[acc.name] = acc.parent_account

--- a/erpnext/accounts/report/sales_register/sales_register.py
+++ b/erpnext/accounts/report/sales_register/sales_register.py
@@ -346,15 +346,12 @@ def get_account_columns(invoice_list, include_payments):
 	unrealized_profit_loss_account_columns = []

 	if invoice_list:
-		# frappe drops ORDER BY for distinct queries on postgres (db_query), so sort in python to keep
-		# the generated account-column order deterministic and identical on both backends.
-		income_accounts = sorted(
-			frappe.get_all(
-				"Sales Invoice Item",
-				filters={"docstatus": 1, "parent": ["in", [inv.name for inv in invoice_list]]},
-				pluck="income_account",
-				distinct=True,
-			)
+		income_accounts = frappe.db.sql_list(
+			"""select distinct income_account
+			from `tabSales Invoice Item` where docstatus = 1 and parent in (%s)
+			order by income_account"""
+			% ", ".join(["%s"] * len(invoice_list)),
+			tuple(inv.name for inv in invoice_list),
 		)

 		sales_taxes_query = get_taxes_query(invoice_list, "Sales Taxes and Charges", "Sales Invoice")
@@ -366,18 +363,14 @@ def get_account_columns(invoice_list, include_payments):
 			advance_tax_accounts = advance_taxes_query.run(as_dict=True, pluck="account_head")
 			tax_accounts = set(tax_accounts + advance_tax_accounts)

-		unrealized_profit_loss_accounts = sorted(
-			frappe.get_all(
-				"Sales Invoice",
-				filters={
-					"docstatus": 1,
-					"name": ["in", [inv.name for inv in invoice_list]],
-					"is_internal_customer": 1,
-					"unrealized_profit_loss_account": ["is", "set"],
-				},
-				pluck="unrealized_profit_loss_account",
-				distinct=True,
-			)
+		unrealized_profit_loss_accounts = frappe.db.sql_list(
+			"""SELECT distinct unrealized_profit_loss_account
+			from `tabSales Invoice` where docstatus = 1 and name in (%s)
+			and is_internal_customer = 1
+			and ifnull(unrealized_profit_loss_account, '') != ''
+			order by unrealized_profit_loss_account"""
+			% ", ".join(["%s"] * len(invoice_list)),
+			tuple(inv.name for inv in invoice_list),
 		)

 	for account in income_accounts:
@@ -501,11 +494,12 @@ def get_payments(filters):


 def get_invoice_income_map(invoice_list):
-	income_details = frappe.get_all(
-		"Sales Invoice Item",
-		filters={"parent": ["in", [inv.name for inv in invoice_list]]},
-		fields=["parent", "income_account", {"SUM": "base_net_amount", "as": "amount"}],
-		group_by="parent, income_account",
+	income_details = frappe.db.sql(
+		"""select parent, income_account, sum(base_net_amount) as amount
+		from `tabSales Invoice Item` where parent in (%s) group by parent, income_account"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	invoice_income_map = {}
@@ -517,16 +511,13 @@ def get_invoice_income_map(invoice_list):


 def get_internal_invoice_map(invoice_list):
-	si = frappe.qb.DocType("Sales Invoice")
-	unrealized_amount_details = (
-		frappe.qb.from_(si)
-		.select(si.name, si.unrealized_profit_loss_account, si.base_net_total.as_("amount"))
-		.where(
-			si.name.isin([inv.name for inv in invoice_list])
-			& (si.is_internal_customer == 1)
-			& (si.company == si.represents_company)
-		)
-		.run(as_dict=1)
+	unrealized_amount_details = frappe.db.sql(
+		"""SELECT name, unrealized_profit_loss_account,
+		base_net_total as amount from `tabSales Invoice` where name in (%s)
+		and is_internal_customer = 1 and company = represents_company"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	internal_invoice_map = {}
@@ -538,15 +529,14 @@ def get_internal_invoice_map(invoice_list):


 def get_invoice_tax_map(invoice_list, invoice_income_map, income_accounts, include_payments=False):
-	tax_details = frappe.get_all(
-		"Sales Taxes and Charges",
-		filters={"parent": ["in", [inv.name for inv in invoice_list]], "parenttype": "Sales Invoice"},
-		fields=[
-			"parent",
-			"account_head",
-			{"SUM": "base_tax_amount_after_discount_amount", "as": "tax_amount"},
-		],
-		group_by="parent, account_head",
+	tax_details = frappe.db.sql(
+		"""select parent, account_head,
+		sum(base_tax_amount_after_discount_amount) as tax_amount
+		from `tabSales Taxes and Charges` where parent in (%s) and parenttype = 'Sales Invoice'
+		group by parent, account_head"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	if include_payments:
@@ -567,11 +557,13 @@ def get_invoice_tax_map(invoice_list, invoice_income_map, income_accounts, inclu


 def get_invoice_so_dn_map(invoice_list):
-	si_items = frappe.get_all(
-		"Sales Invoice Item",
-		filters={"parent": ["in", [inv.name for inv in invoice_list]]},
-		or_filters=[["sales_order", "!=", ""], ["delivery_note", "!=", ""]],
-		fields=["parent", "sales_order", "delivery_note", "so_detail"],
+	si_items = frappe.db.sql(
+		"""select parent, sales_order, delivery_note, so_detail
+		from `tabSales Invoice Item` where parent in (%s)
+		and (sales_order != '' or delivery_note != '')"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	invoice_so_dn_map = {}
@@ -585,11 +577,10 @@ def get_invoice_so_dn_map(invoice_list):
 		if d.delivery_note:
 			delivery_note_list = [d.delivery_note]
 		elif d.sales_order:
-			delivery_note_list = frappe.get_all(
-				"Delivery Note Item",
-				filters={"docstatus": 1, "so_detail": d.so_detail},
-				pluck="parent",
-				distinct=True,
+			delivery_note_list = frappe.db.sql_list(
+				"""select distinct parent from `tabDelivery Note Item`
+				where docstatus=1 and so_detail=%s""",
+				d.so_detail,
 			)

 		if delivery_note_list:
@@ -601,11 +592,13 @@ def get_invoice_so_dn_map(invoice_list):


 def get_invoice_cc_wh_map(invoice_list):
-	si_items = frappe.get_all(
-		"Sales Invoice Item",
-		filters={"parent": ["in", [inv.name for inv in invoice_list]]},
-		or_filters=[["cost_center", "!=", ""], ["warehouse", "!=", ""]],
-		fields=["parent", "cost_center", "warehouse"],
+	si_items = frappe.db.sql(
+		"""select parent, cost_center, warehouse
+		from `tabSales Invoice Item` where parent in (%s)
+		and (cost_center != '' or warehouse != '')"""
+		% ", ".join(["%s"] * len(invoice_list)),
+		tuple(inv.name for inv in invoice_list),
+		as_dict=1,
 	)

 	invoice_cc_wh_map = {}
@@ -626,11 +619,12 @@ def get_invoice_cc_wh_map(invoice_list):
 def get_mode_of_payments(invoice_list):
 	mode_of_payments = {}
 	if invoice_list:
-		inv_mop = frappe.get_all(
-			"Sales Invoice Payment",
-			filters={"parent": ["in", list(invoice_list)]},
-			fields=["parent", "mode_of_payment"],
-			group_by="parent, mode_of_payment",
+		inv_mop = frappe.db.sql(
+			"""select parent, mode_of_payment
+			from `tabSales Invoice Payment` where parent in (%s) group by parent, mode_of_payment"""
+			% ", ".join(["%s"] * len(invoice_list)),
+			tuple(invoice_list),
+			as_dict=1,
 		)

 		for d in inv_mop:
--- a/erpnext/accounts/report/sales_register/test_sales_register.py
+++ b/erpnext/accounts/report/sales_register/test_sales_register.py
@@ -10,13 +10,9 @@ from erpnext.tests.utils import ERPNextTestSuite

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

 	def create_child_cost_center(self):
--- a/erpnext/accounts/report/share_ledger/share_ledger.py
+++ b/erpnext/accounts/report/share_ledger/share_ledger.py
@@ -62,10 +62,15 @@ def get_columns(filters):


 def get_all_transfers(date, shareholder):
-	return frappe.get_all(
-		"Share Transfer",
-		filters={"date": ["<=", date], "docstatus": 1},
-		or_filters=[["from_shareholder", "=", shareholder], ["to_shareholder", "=", shareholder]],
-		fields=["*"],
-		order_by="date",
+	condition = " "
+	# if company:
+	# 	condition = 'AND company = %(company)s '
+	return frappe.db.sql(
+		f"""SELECT * FROM `tabShare Transfer`
+		WHERE ((DATE(date) <= %(date)s AND from_shareholder = %(shareholder)s {condition})
+		OR (DATE(date) <= %(date)s AND to_shareholder = %(shareholder)s {condition}))
+		AND docstatus = 1
+		ORDER BY date""",
+		{"date": date, "shareholder": shareholder},
+		as_dict=1,
 	)
--- a/erpnext/accounts/report/supplier_ledger_summary/test_supplier_ledger_summary.py
+++ b/erpnext/accounts/report/supplier_ledger_summary/test_supplier_ledger_summary.py
@@ -9,9 +9,10 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestSupplierLedgerSummary(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
-		self.supplier = "_Test Supplier"
-		self.item = "_Test Item"
+		self.create_company()
+		self.create_supplier()
+		self.create_item()
+		self.clear_old_entries()

 	def create_purchase_invoice(self, do_not_submit=False):
 		frappe.set_user("Administrator")
--- a/erpnext/accounts/report/tax_withholding_details/test_tax_withholding_details.py
+++ b/erpnext/accounts/report/tax_withholding_details/test_tax_withholding_details.py
@@ -20,7 +20,8 @@ from erpnext.tests.utils import ERPNextTestSuite

 class TestTaxWithholdingDetails(ERPNextTestSuite, AccountsTestMixin):
 	def setUp(self):
-		self.company = "_Test Company"
+		self.create_company()
+		self.clear_old_entries()
 		create_records()

 	def test_tax_withholding_for_customers(self):
--- a/erpnext/accounts/report/trial_balance/trial_balance.py
+++ b/erpnext/accounts/report/trial_balance/trial_balance.py
@@ -4,7 +4,7 @@

 import frappe
 from frappe import _
-from frappe.query_builder.functions import Max, Sum
+from frappe.query_builder.functions import Sum
 from frappe.utils import add_days, cstr, flt, formatdate, getdate

 import erpnext
@@ -82,21 +82,12 @@ def validate_filters(filters):


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

@@ -249,8 +240,7 @@ def get_opening_balance(
 		frappe.qb.from_(closing_balance)
 		.select(
 			closing_balance.account,
-			# account_currency is constant per grouped account -> Max() keeps the GROUP BY postgres-valid
-			Max(closing_balance.account_currency).as_("account_currency"),
+			closing_balance.account_currency,
 			Sum(closing_balance.debit).as_("debit"),
 			Sum(closing_balance.credit).as_("credit"),
 			Sum(closing_balance.debit_in_account_currency).as_("debit_in_account_currency"),
--- a/erpnext/accounts/report/voucher_wise_balance/voucher_wise_balance.py
+++ b/erpnext/accounts/report/voucher_wise_balance/voucher_wise_balance.py
@@ -3,7 +3,7 @@

 import frappe
 from frappe import _
-from frappe.query_builder.functions import Max, Sum
+from frappe.query_builder.functions import Sum


 def execute(filters=None):
@@ -43,13 +43,7 @@ def get_data(filters):
 	gle = frappe.qb.DocType("GL Entry")
 	query = (
 		frappe.qb.from_(gle)
-		# voucher_type is constant per grouped voucher_no -> Max() keeps the GROUP BY valid on postgres
-		.select(
-			Max(gle.voucher_type).as_("voucher_type"),
-			gle.voucher_no,
-			Sum(gle.debit).as_("debit"),
-			Sum(gle.credit).as_("credit"),
-		)
+		.select(gle.voucher_type, gle.voucher_no, Sum(gle.debit).as_("debit"), Sum(gle.credit).as_("credit"))
 		.where(gle.is_cancelled == 0)
 		.groupby(gle.voucher_no)
 	)
--- a/erpnext/accounts/services/advances.py
+++ b/erpnext/accounts/services/advances.py
@@ -12,7 +12,7 @@ import frappe
 from frappe import _
 from frappe.query_builder import Criterion
 from frappe.query_builder.custom import ConstantColumn
-from frappe.query_builder.functions import Abs, Max, Sum
+from frappe.query_builder.functions import Abs, Sum
 from frappe.utils import flt

 import erpnext
@@ -150,7 +150,7 @@ def calculate_total_advance_from_ledger(doc) -> list:
 	adv = frappe.qb.DocType("Advance Payment Ledger Entry")
 	return (
 		frappe.qb.from_(adv)
-		.select(Abs(Sum(adv.amount)).as_("amount"), Max(adv.currency).as_("account_currency"))
+		.select(Abs(Sum(adv.amount)).as_("amount"), adv.currency.as_("account_currency"))
 		.where(adv.company == doc.company)
 		.where(adv.delinked == 0)
 		.where(adv.against_voucher_type == doc.doctype)
--- a/erpnext/accounts/services/exchange_gain_loss.py
+++ b/erpnext/accounts/services/exchange_gain_loss.py
@@ -141,7 +141,7 @@ def make_exchange_gain_loss_journal(
 					.where(
 						(je.docstatus == 1)
 						& (je.name.isin(parents))
-						& (je.voucher_type == "Exchange Gain Or Loss")
+						& (je.voucher_type == "Exchange Gain or Loss")
 					)
 					.run()
 				)
--- a/erpnext/accounts/test/test_utils.py
+++ b/erpnext/accounts/test/test_utils.py
@@ -80,8 +80,6 @@ class TestUtils(ERPNextTestSuite):
 		purchase_invoice.submit()

 		payment_entry = get_payment_entry(purchase_invoice.doctype, purchase_invoice.name)
-		payment_entry.target_exchange_rate = 82.32
-		payment_entry.set_amounts()
 		payment_entry.paid_amount = 15725
 		payment_entry.deductions = []
 		payment_entry.save()
--- a/erpnext/accounts/utils.py
+++ b/erpnext/accounts/utils.py
@@ -200,6 +200,7 @@ def validate_fiscal_year(date, fiscal_year, company, label="Date", doc=None):
 			throw(_("{0} '{1}' not in Fiscal Year {2}").format(_(label), formatdate(date), fiscal_year))


+@frappe.whitelist()
 def get_balance_on(
 	account: str | None = None,
 	date: DateTimeLikeObject | None = None,
--- a/Show More
+++ b/Show More
Author	SHA1	Message	Date
Dipen Gala	87b65d09df	fix: use transaction_date for Purchase Order in target variance helper The shared get_data helper defaulted to posting_date for any doctype other than Sales Order. Purchase Order also uses transaction_date, so add it to the in-check to prevent the Unknown column SQL error. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 14:40:38 +05:30
Dipen Gala	1631985726	fix: remove territory from all Purchase Partner reports Purchase Order, Purchase Invoice, and Purchase Receipt have no territory field. Removed it from the base query SELECT, the common filters loop, the column definitions, and the JS filter inputs in Purchase Partner Commission Summary and Transaction Summary reports. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 14:38:33 +05:30
Dipen Gala	5284b8c7a8	feat: add Purchase Partner Target Variance Based On Item Group report Mirrors the Sales Partner Target Variance Based On Item Group report for the purchase flow. Calls the shared get_data_column helper with "Purchase Partner" so it reads Target Details with parenttype=Purchase Partner and matches against the purchase_partner field on PO/PI/PR. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:39:05 +05:30
Dipen Gala	a674d9216a	fix: filter purchase_person dropdown to non-group enabled records only Adds a set_query on purchase_person in the purchase_team child table so the dropdown excludes group nodes (like "Purchase Team") and disabled records, matching the same filter used for sales_person in Sales Team. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:22:34 +05:30
Dipen Gala	9dfb60f826	fix: remove territory from Purchase Person reports Purchase Order, Purchase Invoice, and Purchase Receipt do not have a territory field (unlike their selling counterparts), causing an Unknown column SQL error. Removed territory from columns, SELECT, and filter conditions in both Commission Summary and Transaction Summary. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:17:33 +05:30
Dipen Gala	1138effd7c	feat: add Purchase Person reports mirroring Sales Person reports Three new Script Reports in the Buying module: - Purchase Person-wise Transaction Summary (mirrors Sales Person-wise) - Purchase Person Commission Summary (mirrors Sales Person Commission) - Purchase Person Target Variance Based On Item Group (mirrors Sales Person Target) The shared `item_group_wise_sales_target_variance.get_actual_data` helper gains a `purchase_person` branch that joins `Purchase Team` the same way the existing `sales_person` branch joins `Sales Team`. All three reports are added to the Buying workspace under a Purchase Person card. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:12:54 +05:30
Dipen Gala	c8cb70dbd2	feat: add Purchase Team root node as default fixture on install Mirrors the Sales Person/Sales Team fixture so fresh installs get a root "Purchase Team" group node for the Purchase Person tree. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 13:07:04 +05:30
Dipen Gala	5249274bcd	feat: add Purchase Person tree DocType and Purchase Team child table Mirrors Sales Person/Sales Team functionality for the purchase flow. Purchase Person is a tree DocType (Setup module) and Purchase Team is a child table (Buying module). Both are added to Purchase Order, Purchase Invoice, and Purchase Receipt. The BuyingController gains calculate_contribution() and validate_purchase_team() methods, and accounts_controller wires it into the calculate_totals flow. Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-17 12:54:44 +05:30
Dipen Gala	56ed9e8e43	fix: address review comments on purchase partner commission PR - Fix division-by-zero on PostgreSQL in purchase_partners_commission report by wrapping sum(amount_eligible_for_commission) with NULLIF(..., 0) - Replace lazy `from frappe import throw` with `frappe.throw()` in buying_controller.calculate_commission to match selling controller pattern - Fix indentation of purchase_partner() event handler in buying.js - Mirror server-side validation in JS: block commission_rate < 0 as well as > 100, with consistent error message "must be between 0 and 100" - Remove unused IntegrationTestCase import from test_purchase_partner.py - Add Purchase Partner Type fixtures (same types as Sales Partner Type) installed via setup wizard so generic records exist out of the box Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-16 15:19:53 +05:30
Dipen Gala	0147312951	feat: add Purchase Partner and commission functionality Mirrors the existing Sales Partner / Sales Commission feature for the purchase side, as requested in issue #52298. New DocTypes: - Purchase Partner (Setup module) — master for purchase agents/brokers with commission_rate, territory, address & contacts, and targets - Purchase Partner Type (Buying module) — classification for partners Commission fields added to: - Purchase Order, Purchase Invoice, Purchase Receipt — commission_section, purchase_partner (Link), commission_rate (fetch_from partner), amount_eligible_for_commission, total_commission - Purchase Order Item, Purchase Invoice Item, Purchase Receipt Item — grant_commission (fetched from Item master, default 0) Commission calculation: - Python: BuyingController.calculate_commission() mirrors SellingController logic; triggered via accounts_controller on validate - JS: BuyingController.calculate_purchase_commission() in buying.js; triggered from taxes_and_totals.js after totals recalculate - Event handlers: purchase_partner / commission_rate / total_commission New Reports: - Purchase Partner Commission Summary (Buying) — per-document summary - Purchase Partner Transaction Summary (Buying) — item-level breakdown - Purchase Partners Commission (Accounts) — aggregated query report Workspace: Purchase Partner card added to Buying workspace Tests: test_purchase_partner.py covers commission calculation, grant_commission exclusion, rate validation, and report execution Fixes #52298 Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>	2026-06-15 17:39:59 +05:30