fix: POS opening issue because of Product Bundle

refactor: better date filters in `Get Outstanding Invoices` dialog (backport #37127)

.github/workflows/release_notes.yml

@@ -0,0 +1,38 @@
+# This action:
+#
+# 1. Generates release notes using github API.
+# 2. Strips unnecessary info like chore/style etc from notes.
+# 3. Updates release info.
+
+# This action needs to be maintained on all branches that do releases.
+
+name: 'Release Notes'
+
+on:
+  workflow_dispatch:
+    inputs:
+      tag_name:
+        description: 'Tag of release like v13.0.0'
+        required: true
+        type: string
+  release:
+    types: [released]
+
+permissions:
+  contents: read
+
+jobs:
+  regen-notes:
+    name: 'Regenerate release notes'
+    runs-on: ubuntu-latest
+
+    steps:
+    - name: Update notes
+      run: |
+        NEW_NOTES=$(gh api --method POST -H "Accept: application/vnd.github+json"  /repos/frappe/erpnext/releases/generate-notes  -f tag_name=$RELEASE_TAG | jq -r '.body' | sed  -E '/^\* (chore|ci|test|docs|style)/d' )
+        RELEASE_ID=$(gh api -H "Accept: application/vnd.github+json" /repos/frappe/erpnext/releases/tags/$RELEASE_TAG | jq -r '.id')
+        gh api --method PATCH -H "Accept: application/vnd.github+json" /repos/frappe/erpnext/releases/$RELEASE_ID -f body="$NEW_NOTES"
+
+      env:
+        GH_TOKEN: ${{ secrets.RELEASE_TOKEN }}
+        RELEASE_TAG: ${{ github.event.inputs.tag_name || github.event.release.tag_name }}

erpnext/__init__.py

@@ -3,7 +3,7 @@ import inspect
 
 import frappe
 
-__version__ = "14.28.0"
+__version__ = "14.34.3"
 
 
 def get_default_company(user=None):

erpnext/accounts/dashboard_chart/budget_variance/budget_variance.json

@@ -4,18 +4,19 @@
  "creation": "2020-07-17 11:25:34.593061",
  "docstatus": 0,
  "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"from_fiscal_year\":\"frappe.sys_defaults.fiscal_year\",\"to_fiscal_year\":\"frappe.sys_defaults.fiscal_year\"}",
+ "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"from_fiscal_year\":\"erpnext.utils.get_fiscal_year()\",\"to_fiscal_year\":\"erpnext.utils.get_fiscal_year()\"}",
  "filters_json": "{\"period\":\"Monthly\",\"budget_against\":\"Cost Center\",\"show_cumulative\":0}",
  "idx": 0,
  "is_public": 1,
  "is_standard": 1,
- "modified": "2020-07-22 12:24:49.144210",
+ "modified": "2023-07-19 13:13:13.307073",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Budget Variance",
  "number_of_groups": 0,
  "owner": "Administrator",
  "report_name": "Budget Variance Report",
+ "roles": [],
  "timeseries": 0,
  "type": "Bar",
  "use_report_chart": 1,

erpnext/accounts/dashboard_chart/profit_and_loss/profit_and_loss.json

@@ -4,18 +4,19 @@
  "creation": "2020-07-17 11:25:34.448572",
  "docstatus": 0,
  "doctype": "Dashboard Chart",
- "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"from_fiscal_year\":\"frappe.sys_defaults.fiscal_year\",\"to_fiscal_year\":\"frappe.sys_defaults.fiscal_year\"}",
+ "dynamic_filters_json": "{\"company\":\"frappe.defaults.get_user_default(\\\"Company\\\")\",\"from_fiscal_year\":\"erpnext.utils.get_fiscal_year()\",\"to_fiscal_year\":\"erpnext.utils.get_fiscal_year()\"}",
  "filters_json": "{\"filter_based_on\":\"Fiscal Year\",\"period_start_date\":\"2020-04-01\",\"period_end_date\":\"2021-03-31\",\"periodicity\":\"Yearly\",\"include_default_book_entries\":1}",
  "idx": 0,
  "is_public": 1,
  "is_standard": 1,
- "modified": "2020-07-22 12:33:48.888943",
+ "modified": "2023-07-19 13:08:56.470390",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Profit and Loss",
  "number_of_groups": 0,
  "owner": "Administrator",
  "report_name": "Profit and Loss Statement",
+ "roles": [],
  "timeseries": 0,
  "type": "Bar",
  "use_report_chart": 1,

erpnext/accounts/deferred_revenue.py

@@ -136,7 +136,7 @@ def convert_deferred_revenue_to_income(
 		send_mail(deferred_process)
 
 
-def get_booking_dates(doc, item, posting_date=None):
+def get_booking_dates(doc, item, posting_date=None, prev_posting_date=None):
 	if not posting_date:
 		posting_date = add_days(today(), -1)
 
@@ -146,39 +146,42 @@ def get_booking_dates(doc, item, posting_date=None):
 		"deferred_revenue_account" if doc.doctype == "Sales Invoice" else "deferred_expense_account"
 	)
 
-	prev_gl_entry = frappe.db.sql(
-		"""
-		select name, posting_date from `tabGL Entry` where company=%s and account=%s and
-		voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
-		and is_cancelled = 0
-		order by posting_date desc limit 1
-	""",
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
-	)
+	if not prev_posting_date:
+		prev_gl_entry = frappe.db.sql(
+			"""
+			select name, posting_date from `tabGL Entry` where company=%s and account=%s and
+			voucher_type=%s and voucher_no=%s and voucher_detail_no=%s
+			and is_cancelled = 0
+			order by posting_date desc limit 1
+		""",
+			(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
+			as_dict=True,
+		)
 
-	prev_gl_via_je = frappe.db.sql(
-		"""
-		SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
-		WHERE p.name = c.parent and p.company=%s and c.account=%s
-		and c.reference_type=%s and c.reference_name=%s
-		and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
-	""",
-		(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
-		as_dict=True,
-	)
+		prev_gl_via_je = frappe.db.sql(
+			"""
+			SELECT p.name, p.posting_date FROM `tabJournal Entry` p, `tabJournal Entry Account` c
+			WHERE p.name = c.parent and p.company=%s and c.account=%s
+			and c.reference_type=%s and c.reference_name=%s
+			and c.reference_detail_no=%s and c.docstatus < 2 order by posting_date desc limit 1
+		""",
+			(doc.company, item.get(deferred_account), doc.doctype, doc.name, item.name),
+			as_dict=True,
+		)
 
-	if prev_gl_via_je:
-		if (not prev_gl_entry) or (
-			prev_gl_entry and prev_gl_entry[0].posting_date < prev_gl_via_je[0].posting_date
-		):
-			prev_gl_entry = prev_gl_via_je
+		if prev_gl_via_je:
+			if (not prev_gl_entry) or (
+				prev_gl_entry and prev_gl_entry[0].posting_date < prev_gl_via_je[0].posting_date
+			):
+				prev_gl_entry = prev_gl_via_je
+
+		if prev_gl_entry:
+			start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
+		else:
+			start_date = item.service_start_date
 
-	if prev_gl_entry:
-		start_date = getdate(add_days(prev_gl_entry[0].posting_date, 1))
 	else:
-		start_date = item.service_start_date
-
+		start_date = getdate(add_days(prev_posting_date, 1))
 	end_date = get_last_day(start_date)
 	if end_date >= item.service_end_date:
 		end_date = item.service_end_date
@@ -338,12 +341,18 @@ def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
 		"enable_deferred_revenue" if doc.doctype == "Sales Invoice" else "enable_deferred_expense"
 	)
 
-	accounts_frozen_upto = frappe.get_cached_value("Accounts Settings", "None", "acc_frozen_upto")
+	accounts_frozen_upto = frappe.db.get_single_value("Accounts Settings", "acc_frozen_upto")
 
 	def _book_deferred_revenue_or_expense(
-		item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
+		item,
+		via_journal_entry,
+		submit_journal_entry,
+		book_deferred_entries_based_on,
+		prev_posting_date=None,
 	):
-		start_date, end_date, last_gl_entry = get_booking_dates(doc, item, posting_date=posting_date)
+		start_date, end_date, last_gl_entry = get_booking_dates(
+			doc, item, posting_date=posting_date, prev_posting_date=prev_posting_date
+		)
 		if not (start_date and end_date):
 			return
 
@@ -377,9 +386,12 @@ def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
 		if not amount:
 			return
 
+		gl_posting_date = end_date
+		prev_posting_date = None
 		# check if books nor frozen till endate:
 		if accounts_frozen_upto and getdate(end_date) <= getdate(accounts_frozen_upto):
-			end_date = get_last_day(add_days(accounts_frozen_upto, 1))
+			gl_posting_date = get_last_day(add_days(accounts_frozen_upto, 1))
+			prev_posting_date = end_date
 
 		if via_journal_entry:
 			book_revenue_via_journal_entry(
@@ -388,7 +400,7 @@ def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
 				debit_account,
 				amount,
 				base_amount,
-				end_date,
+				gl_posting_date,
 				project,
 				account_currency,
 				item.cost_center,
@@ -404,7 +416,7 @@ def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
 				against,
 				amount,
 				base_amount,
-				end_date,
+				gl_posting_date,
 				project,
 				account_currency,
 				item.cost_center,
@@ -418,7 +430,11 @@ def book_deferred_income_or_expense(doc, deferred_process, posting_date=None):
 
 		if getdate(end_date) < getdate(posting_date) and not last_gl_entry:
 			_book_deferred_revenue_or_expense(
-				item, via_journal_entry, submit_journal_entry, book_deferred_entries_based_on
+				item,
+				via_journal_entry,
+				submit_journal_entry,
+				book_deferred_entries_based_on,
+				prev_posting_date,
 			)
 
 	via_journal_entry = cint(

erpnext/accounts/doctype/account/account.js

@@ -117,9 +117,6 @@ frappe.ui.form.on('Account', {
 					args: {
 						old: frm.doc.name,
 						new: data.name,
-						is_group: frm.doc.is_group,
-						root_type: frm.doc.root_type,
-						company: frm.doc.company
 					},
 					callback: function(r) {
 						if(!r.exc) {

erpnext/accounts/doctype/account/account.py

@@ -18,6 +18,10 @@ class BalanceMismatchError(frappe.ValidationError):
 	pass
 
 
+class InvalidAccountMergeError(frappe.ValidationError):
+	pass
+
+
 class Account(NestedSet):
 	nsm_parent_field = "parent_account"
 
@@ -444,24 +448,35 @@ def update_account_number(name, account_name, account_number=None, from_descenda
 
 
 @frappe.whitelist()
-def merge_account(old, new, is_group, root_type, company):
+def merge_account(old, new):
 	# Validate properties before merging
-	if not frappe.db.exists("Account", new):
+	new_account = frappe.get_cached_doc("Account", new)
+	old_account = frappe.get_cached_doc("Account", old)
+
+	if not new_account:
 		throw(_("Account {0} does not exist").format(new))
 
-	val = list(frappe.db.get_value("Account", new, ["is_group", "root_type", "company"]))
-
-	if val != [cint(is_group), root_type, company]:
+	if (
+		cint(new_account.is_group),
+		new_account.root_type,
+		new_account.company,
+		cstr(new_account.account_currency),
+	) != (
+		cint(old_account.is_group),
+		old_account.root_type,
+		old_account.company,
+		cstr(old_account.account_currency),
+	):
 		throw(
-			_(
-				"""Merging is only possible if following properties are same in both records. Is Group, Root Type, Company"""
-			)
+			msg=_(
+				"""Merging is only possible if following properties are same in both records. Is Group, Root Type, Company and Account Currency"""
+			),
+			title=("Invalid Accounts"),
+			exc=InvalidAccountMergeError,
 		)
 
-	if is_group and frappe.db.get_value("Account", new, "parent_account") == old:
-		frappe.db.set_value(
-			"Account", new, "parent_account", frappe.db.get_value("Account", old, "parent_account")
-		)
+	if old_account.is_group and new_account.parent_account == old:
+		new_account.db_set("parent_account", frappe.get_cached_value("Account", old, "parent_account"))
 
 	frappe.rename_doc("Account", old, new, merge=1, force=1)
 

erpnext/accounts/doctype/account/account_tree.js

@@ -56,36 +56,41 @@ frappe.treeview_settings["Account"] = {
 			accounts = nodes;
 		}
 
-		const get_balances = frappe.call({
-			method: 'erpnext.accounts.utils.get_account_balances',
-			args: {
-				accounts: accounts,
-				company: cur_tree.args.company
-			},
-		});
+		frappe.db.get_single_value("Accounts Settings", "show_balance_in_coa").then((value) => {
+			if(value) {
 
-		get_balances.then(r => {
-			if (!r.message || r.message.length == 0) return;
+				const get_balances = frappe.call({
+					method: 'erpnext.accounts.utils.get_account_balances',
+					args: {
+						accounts: accounts,
+						company: cur_tree.args.company
+					},
+				});
 
-			for (let account of r.message) {
+				get_balances.then(r => {
+					if (!r.message || r.message.length == 0) return;
 
-				const node = cur_tree.nodes && cur_tree.nodes[account.value];
-				if (!node || node.is_root) continue;
+					for (let account of r.message) {
 
-				// show Dr if positive since balance is calculated as debit - credit else show Cr
-				const balance = account.balance_in_account_currency || account.balance;
-				const dr_or_cr = balance > 0 ? "Dr": "Cr";
-				const format = (value, currency) => format_currency(Math.abs(value), currency);
+						const node = cur_tree.nodes && cur_tree.nodes[account.value];
+						if (!node || node.is_root) continue;
 
-				if (account.balance!==undefined) {
-					node.parent && node.parent.find('.balance-area').remove();
-					$('<span class="balance-area pull-right">'
-						+ (account.balance_in_account_currency ?
-							(format(account.balance_in_account_currency, account.account_currency) + " / ") : "")
-						+ format(account.balance, account.company_currency)
-						+ " " + dr_or_cr
-						+ '</span>').insertBefore(node.$ul);
-				}
+						// show Dr if positive since balance is calculated as debit - credit else show Cr
+						const balance = account.balance_in_account_currency || account.balance;
+						const dr_or_cr = balance > 0 ? "Dr": "Cr";
+						const format = (value, currency) => format_currency(Math.abs(value), currency);
+
+						if (account.balance!==undefined) {
+							node.parent && node.parent.find('.balance-area').remove();
+							$('<span class="balance-area pull-right">'
+							  + (account.balance_in_account_currency ?
+							     (format(account.balance_in_account_currency, account.account_currency) + " / ") : "")
+							  + format(account.balance, account.company_currency)
+							  + " " + dr_or_cr
+							  + '</span>').insertBefore(node.$ul);
+						}
+					}
+				});
 			}
 		});
 	},

erpnext/accounts/doctype/account/chart_of_accounts/verified/nl_grootboekschema.json

@@ -2,75 +2,13 @@
     "country_code": "nl", 
     "name": "Netherlands - Grootboekschema", 
     "tree": {
-        "FABRIKAGEREKENINGEN": {
-			"is_group": 1,
-            "root_type": "Expense"
-        }, 
         "FINANCIELE REKENINGEN, KORTLOPENDE VORDERINGEN EN SCHULDEN": {
             "Bank": {
                 "RABO Bank": {
                     "account_type": "Bank"
                 }, 
                 "account_type": "Bank"
-            }, 
-            "KORTLOPENDE SCHULDEN": {
-                "Af te dragen Btw-verlegd": {
-                    "account_type": "Tax"
-                }, 
-                "Afdracht loonheffing": {}, 
-                "Btw af te dragen hoog": {
-                    "account_type": "Tax"
-                }, 
-                "Btw af te dragen laag": {
-                    "account_type": "Tax"
-                }, 
-                "Btw af te dragen overig": {
-                    "account_type": "Tax"
-                }, 
-                "Btw oude jaren": {
-                    "account_type": "Tax"
-                }, 
-                "Btw te vorderen hoog": {
-                    "account_type": "Tax"
-                }, 
-                "Btw te vorderen laag": {
-                    "account_type": "Tax"
-                }, 
-                "Btw te vorderen overig": {
-                    "account_type": "Tax"
-                }, 
-                "Btw-afdracht": {
-                    "account_type": "Tax"
-                }, 
-                "Crediteuren": {
-                    "account_type": "Payable"
-                }, 
-                "Dividend": {}, 
-                "Dividendbelasting": {}, 
-                "Energiekosten 1": {}, 
-                "Investeringsaftrek": {}, 
-                "Loonheffing": {}, 
-                "Overige te betalen posten": {}, 
-                "Pensioenpremies 1": {}, 
-                "Premie WIR": {}, 
-                "Rekening-courant inkoopvereniging": {}, 
-                "Rente": {}, 
-                "Sociale lasten 1": {}, 
-                "Stock Recieved niet gefactureerd": {
-                    "account_type": "Stock Received But Not Billed"
-                }, 
-                "Tanti\u00e8mes 1": {}, 
-                "Te vorderen Btw-verlegd": {
-                    "account_type": "Tax"
-                }, 
-                "Telefoon/telefax 1": {}, 
-                "Termijnen onderh. werk": {}, 
-                "Vakantiedagen": {}, 
-                "Vakantiegeld 1": {}, 
-                "Vakantiezegels": {}, 
-                "Vennootschapsbelasting": {}, 
-                "Vooruit ontvangen bedr.": {}
-            }, 
+            },
             "LIQUIDE MIDDELEN": {
                 "ABN-AMRO bank": {}, 
                 "Bankbetaalkaarten": {}, 
@@ -91,6 +29,110 @@
                 }, 
                 "account_type": "Cash"
             }, 
+            "TUSSENREKENINGEN": {
+                "Betaalwijze cadeaubonnen": {
+                    "account_type": "Cash"
+                }, 
+                "Betaalwijze chipknip": {
+                    "account_type": "Cash"
+                }, 
+                "Betaalwijze contant": {
+                    "account_type": "Cash"
+                }, 
+                "Betaalwijze pin": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen Nederland hoog": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen Nederland laag": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen Nederland onbelast": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen Nederland overig": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen Nederland verlegd": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen binnen EU hoog": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen binnen EU laag": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen binnen EU overig": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen buiten EU hoog": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen buiten EU laag": {
+                    "account_type": "Cash"
+                }, 
+                "Inkopen buiten EU overig": {
+                    "account_type": "Cash"
+                }, 
+                "Kassa 1": {
+                    "account_type": "Cash"
+                }, 
+                "Kassa 2": {
+                    "account_type": "Cash"
+                }, 
+                "Netto lonen": {
+                    "account_type": "Cash"
+                }, 
+                "Tegenrekening Inkopen": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrek. autom. betalingen": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrek. autom. loonbetalingen": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrek. cadeaubonbetalingen": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrekening balans": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrekening chipknip": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrekening correcties": {
+                    "account_type": "Cash"
+                }, 
+                "Tussenrekening pin": {
+                    "account_type": "Cash"
+                }, 
+                "Vraagposten": {
+                    "account_type": "Cash"
+                },
+                "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
+                    "Emballage": {}, 
+                    "Gereed product 1": {}, 
+                    "Gereed product 2": {}, 
+                    "Goederen 1": {}, 
+                    "Goederen 2": {}, 
+                    "Goederen in consignatie": {}, 
+                    "Goederen onderweg": {}, 
+                    "Grondstoffen 1": {}, 
+                    "Grondstoffen 2": {}, 
+                    "Halffabrikaten 1": {}, 
+                    "Halffabrikaten 2": {}, 
+                    "Hulpstoffen 1": {}, 
+                    "Hulpstoffen 2": {}, 
+                    "Kantoorbenodigdheden": {}, 
+                    "Onderhanden werk": {}, 
+                    "Verpakkingsmateriaal": {}, 
+                    "Zegels": {}, 
+                    "root_type": "Asset"
+                },
+                "root_type": "Asset"
+            },
             "VORDERINGEN": {
                 "Debiteuren": {
                     "account_type": "Receivable"
@@ -104,278 +146,299 @@
                 "Voorziening dubieuze debiteuren": {}
             }, 
             "root_type": "Asset"
-        }, 
-        "INDIRECTE KOSTEN": {
+        },
+        "KORTLOPENDE SCHULDEN": {
+            "Af te dragen Btw-verlegd": {
+                "account_type": "Tax"
+            }, 
+            "Afdracht loonheffing": {}, 
+            "Btw af te dragen hoog": {
+                "account_type": "Tax"
+            }, 
+            "Btw af te dragen laag": {
+                "account_type": "Tax"
+            }, 
+            "Btw af te dragen overig": {
+                "account_type": "Tax"
+            }, 
+            "Btw oude jaren": {
+                "account_type": "Tax"
+            }, 
+            "Btw te vorderen hoog": {
+                "account_type": "Tax"
+            }, 
+            "Btw te vorderen laag": {
+                "account_type": "Tax"
+            }, 
+            "Btw te vorderen overig": {
+                "account_type": "Tax"
+            }, 
+            "Btw-afdracht": {
+                "account_type": "Tax"
+            }, 
+            "Crediteuren": {
+                "account_type": "Payable"
+            }, 
+            "Dividend": {}, 
+            "Dividendbelasting": {}, 
+            "Energiekosten 1": {}, 
+            "Investeringsaftrek": {}, 
+            "Loonheffing": {}, 
+            "Overige te betalen posten": {}, 
+            "Pensioenpremies 1": {}, 
+            "Premie WIR": {}, 
+            "Rekening-courant inkoopvereniging": {}, 
+            "Rente": {}, 
+            "Sociale lasten 1": {}, 
+            "Stock Recieved niet gefactureerd": {
+                "account_type": "Stock Received But Not Billed"
+            }, 
+            "Tanti\u00e8mes 1": {}, 
+            "Te vorderen Btw-verlegd": {
+                "account_type": "Tax"
+            }, 
+            "Telefoon/telefax 1": {}, 
+            "Termijnen onderh. werk": {}, 
+            "Vakantiedagen": {}, 
+            "Vakantiegeld 1": {}, 
+            "Vakantiezegels": {}, 
+            "Vennootschapsbelasting": {}, 
+            "Vooruit ontvangen bedr.": {},
+            "is_group": 1,
+            "root_type": "Liability"
+        },
+        "FABRIKAGEREKENINGEN": {
 			"is_group": 1,
-            "root_type": "Expense"
-        }, 
-        "KOSTENREKENINGEN": {
-            "AFSCHRIJVINGEN": {
-                "Aanhangwagens": {}, 
-                "Aankoopkosten": {}, 
-                "Aanloopkosten": {}, 
-                "Auteursrechten": {}, 
-                "Bedrijfsgebouwen": {}, 
-                "Bedrijfsinventaris": {
+            "root_type": "Expense",
+            "INDIRECTE KOSTEN": {
+                "is_group": 1,
+                "root_type": "Expense"
+            }, 
+            "KOSTENREKENINGEN": {
+                "AFSCHRIJVINGEN": {
+                    "Aanhangwagens": {}, 
+                    "Aankoopkosten": {}, 
+                    "Aanloopkosten": {}, 
+                    "Auteursrechten": {}, 
+                    "Bedrijfsgebouwen": {}, 
+                    "Bedrijfsinventaris": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Drankvergunningen": {}, 
+                    "Fabrieksinventaris": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Gebouwen": {}, 
+                    "Gereedschappen": {}, 
+                    "Goodwill": {}, 
+                    "Grondverbetering": {}, 
+                    "Heftrucks": {}, 
+                    "Kantine-inventaris": {}, 
+                    "Kantoorinventaris": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Kantoormachines": {}, 
+                    "Licenties": {}, 
+                    "Machines 1": {}, 
+                    "Magazijninventaris": {}, 
+                    "Octrooien": {}, 
+                    "Ontwikkelingskosten": {}, 
+                    "Pachtersinvestering": {}, 
+                    "Parkeerplaats": {}, 
+                    "Personenauto's": {
+                        "account_type": "Depreciation"
+                    }, 
+                    "Rijwielen en bromfietsen": {}, 
+                    "Tonnagevergunningen": {}, 
+                    "Verbouwingen": {}, 
+                    "Vergunningen": {}, 
+                    "Voorraadverschillen": {}, 
+                    "Vrachtauto's": {}, 
+                    "Winkels": {}, 
+                    "Woon-winkelhuis": {}, 
                     "account_type": "Depreciation"
                 }, 
-                "Drankvergunningen": {}, 
-                "Fabrieksinventaris": {
-                    "account_type": "Depreciation"
+                "ALGEMENE KOSTEN": {
+                    "Accountantskosten": {}, 
+                    "Advieskosten": {}, 
+                    "Assuranties 1": {}, 
+                    "Bankkosten": {}, 
+                    "Juridische kosten": {}, 
+                    "Overige algemene kosten": {}, 
+                    "Toev. Ass. eigen risico": {}
                 }, 
-                "Gebouwen": {}, 
-                "Gereedschappen": {}, 
-                "Goodwill": {}, 
-                "Grondverbetering": {}, 
-                "Heftrucks": {}, 
-                "Kantine-inventaris": {}, 
-                "Kantoorinventaris": {
-                    "account_type": "Depreciation"
+                "BEDRIJFSKOSTEN": {
+                    "Assuranties 2": {}, 
+                    "Energie (krachtstroom)": {}, 
+                    "Gereedschappen 1": {}, 
+                    "Hulpmaterialen 1": {}, 
+                    "Huur inventaris": {}, 
+                    "Huur machines": {}, 
+                    "Leasing invent.operational": {}, 
+                    "Leasing mach. operational": {}, 
+                    "Onderhoud inventaris": {}, 
+                    "Onderhoud machines": {}, 
+                    "Ophalen/vervoer afval": {}, 
+                    "Overige bedrijfskosten": {}
                 }, 
-                "Kantoormachines": {}, 
-                "Licenties": {}, 
-                "Machines 1": {}, 
-                "Magazijninventaris": {}, 
-                "Octrooien": {}, 
-                "Ontwikkelingskosten": {}, 
-                "Pachtersinvestering": {}, 
-                "Parkeerplaats": {}, 
-                "Personenauto's": {
-                    "account_type": "Depreciation"
+                "FINANCIERINGSKOSTEN 1": {
+                    "Overige rentebaten": {}, 
+                    "Overige rentelasten": {}, 
+                    "Rente bankkrediet": {}, 
+                    "Rente huurkoopcontracten": {}, 
+                    "Rente hypotheek": {}, 
+                    "Rente leasecontracten": {}, 
+                    "Rente lening o/g": {}, 
+                    "Rente lening u/g": {}
                 }, 
-                "Rijwielen en bromfietsen": {}, 
-                "Tonnagevergunningen": {}, 
-                "Verbouwingen": {}, 
-                "Vergunningen": {}, 
-                "Voorraadverschillen": {}, 
-                "Vrachtauto's": {}, 
-                "Winkels": {}, 
-                "Woon-winkelhuis": {}, 
-                "account_type": "Depreciation"
-            }, 
-            "ALGEMENE KOSTEN": {
-                "Accountantskosten": {}, 
-                "Advieskosten": {}, 
-                "Assuranties 1": {}, 
-                "Bankkosten": {}, 
-                "Juridische kosten": {}, 
-                "Overige algemene kosten": {}, 
-                "Toev. Ass. eigen risico": {}
-            }, 
-            "BEDRIJFSKOSTEN": {
-                "Assuranties 2": {}, 
-                "Energie (krachtstroom)": {}, 
-                "Gereedschappen 1": {}, 
-                "Hulpmaterialen 1": {}, 
-                "Huur inventaris": {}, 
-                "Huur machines": {}, 
-                "Leasing invent.operational": {}, 
-                "Leasing mach. operational": {}, 
-                "Onderhoud inventaris": {}, 
-                "Onderhoud machines": {}, 
-                "Ophalen/vervoer afval": {}, 
-                "Overige bedrijfskosten": {}
-            }, 
-            "FINANCIERINGSKOSTEN 1": {
-                "Overige rentebaten": {}, 
-                "Overige rentelasten": {}, 
-                "Rente bankkrediet": {}, 
-                "Rente huurkoopcontracten": {}, 
-                "Rente hypotheek": {}, 
-                "Rente leasecontracten": {}, 
-                "Rente lening o/g": {}, 
-                "Rente lening u/g": {}
-            }, 
-            "HUISVESTINGSKOSTEN": {
-                "Assurantie onroerend goed": {}, 
-                "Belastingen onr. Goed": {}, 
-                "Energiekosten": {}, 
-                "Groot onderhoud onr. Goed": {}, 
-                "Huur": {}, 
-                "Huurwaarde woongedeelte": {}, 
-                "Onderhoud onroerend goed": {}, 
-                "Ontvangen huren": {}, 
-                "Overige huisvestingskosten": {}, 
-                "Pacht": {}, 
-                "Schoonmaakkosten": {}, 
-                "Toevoeging egalisatieres. Groot onderhoud": {}
-            }, 
-            "KANTOORKOSTEN": {
-                "Administratiekosten": {}, 
-                "Contributies/abonnementen": {}, 
-                "Huur kantoorapparatuur": {}, 
-                "Internetaansluiting": {}, 
-                "Kantoorbenodigdh./drukw.": {}, 
-                "Onderhoud kantoorinvent.": {}, 
-                "Overige kantoorkosten": {}, 
-                "Porti": {}, 
-                "Telefoon/telefax": {}
-            }, 
-            "OVERIGE BATEN EN LASTEN": {
-                "Betaalde schadevergoed.": {}, 
-                "Boekverlies vaste activa": {}, 
-                "Boekwinst van vaste activa": {}, 
-                "K.O. regeling OB": {}, 
-                "Kasverschillen": {}, 
-                "Kosten loonbelasting": {}, 
-                "Kosten omzetbelasting": {}, 
-                "Nadelige koersverschillen": {}, 
-                "Naheffing bedrijfsver.": {}, 
-                "Ontvangen schadevergoed.": {}, 
-                "Overige baten": {}, 
-                "Overige lasten": {}, 
-                "Voordelige koersverschil.": {}
-            }, 
-            "PERSONEELSKOSTEN": {
-                "Autokostenvergoeding": {}, 
-                "Bedrijfskleding": {}, 
-                "Belastingvrije uitkeringen": {}, 
-                "Bijzondere beloningen": {}, 
-                "Congressen, seminars en symposia": {}, 
-                "Gereedschapsgeld": {}, 
-                "Geschenken personeel": {}, 
-                "Gratificaties": {}, 
-                "Inhouding pensioenpremies": {}, 
-                "Inhouding sociale lasten": {}, 
-                "Kantinekosten": {}, 
-                "Lonen en salarissen": {}, 
-                "Loonwerk": {}, 
-                "Managementvergoedingen": {}, 
-                "Opleidingskosten": {}, 
-                "Oprenting stamrechtverpl.": {}, 
-                "Overhevelingstoeslag": {}, 
-                "Overige kostenverg.": {}, 
-                "Overige personeelskosten": {}, 
-                "Overige uitkeringen": {}, 
-                "Pensioenpremies": {}, 
-                "Provisie 1": {}, 
-                "Reiskosten": {}, 
-                "Rijwielvergoeding": {}, 
-                "Sociale lasten": {}, 
-                "Tanti\u00e8mes": {}, 
-                "Thuiswerkers": {}, 
-                "Toev. Backservice pens.verpl.": {}, 
-                "Toevoeging pensioenverpl.": {}, 
-                "Uitkering ziekengeld": {}, 
-                "Uitzendkrachten": {}, 
-                "Vakantiebonnen": {}, 
-                "Vakantiegeld": {}, 
-                "Vergoeding studiekosten": {}, 
-                "Wervingskosten personeel": {}
-            }, 
-            "VERKOOPKOSTEN": {
-                "Advertenties": {}, 
-                "Afschrijving dubieuze deb.": {}, 
-                "Beurskosten": {}, 
-                "Etalagekosten": {}, 
-                "Exportkosten": {}, 
-                "Kascorrecties": {}, 
-                "Overige verkoopkosten": {}, 
-                "Provisie": {}, 
-                "Reclame": {}, 
-                "Reis en verblijfkosten": {}, 
-                "Relatiegeschenken": {}, 
-                "Representatiekosten": {}, 
-                "Uitgaande vrachten": {}, 
-                "Veilingkosten": {}, 
-                "Verpakkingsmateriaal 1": {}, 
-                "Websitekosten": {}
-            }, 
-            "VERVOERSKOSTEN": {
-                "Assuranties auto's": {}, 
-                "Brandstoffen": {}, 
-                "Leasing auto's": {}, 
-                "Onderhoud personenauto's": {}, 
-                "Onderhoud vrachtauto's": {}, 
-                "Overige vervoerskosten": {}, 
-                "Priv\u00e9-gebruik auto's": {}, 
-                "Wegenbelasting": {}
-            }, 
-            "root_type": "Expense"
-        }, 
-        "TUSSENREKENINGEN": {
-            "Betaalwijze cadeaubonnen": {
-                "account_type": "Cash"
-            }, 
-            "Betaalwijze chipknip": {
-                "account_type": "Cash"
-            }, 
-            "Betaalwijze contant": {
-                "account_type": "Cash"
-            }, 
-            "Betaalwijze pin": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland hoog": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland laag": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland onbelast": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland overig": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen Nederland verlegd": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen binnen EU hoog": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen binnen EU laag": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen binnen EU overig": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen buiten EU hoog": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen buiten EU laag": {
-                "account_type": "Cash"
-            }, 
-            "Inkopen buiten EU overig": {
-                "account_type": "Cash"
-            }, 
-            "Kassa 1": {
-                "account_type": "Cash"
-            }, 
-            "Kassa 2": {
-                "account_type": "Cash"
-            }, 
-            "Netto lonen": {
-                "account_type": "Cash"
-            }, 
-            "Tegenrekening Inkopen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrek. autom. betalingen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrek. autom. loonbetalingen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrek. cadeaubonbetalingen": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening balans": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening chipknip": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening correcties": {
-                "account_type": "Cash"
-            }, 
-            "Tussenrekening pin": {
-                "account_type": "Cash"
-            }, 
-            "Vraagposten": {
-                "account_type": "Cash"
-            }, 
-            "root_type": "Asset"
+                "HUISVESTINGSKOSTEN": {
+                    "Assurantie onroerend goed": {}, 
+                    "Belastingen onr. Goed": {}, 
+                    "Energiekosten": {}, 
+                    "Groot onderhoud onr. Goed": {}, 
+                    "Huur": {}, 
+                    "Huurwaarde woongedeelte": {}, 
+                    "Onderhoud onroerend goed": {}, 
+                    "Ontvangen huren": {}, 
+                    "Overige huisvestingskosten": {}, 
+                    "Pacht": {}, 
+                    "Schoonmaakkosten": {}, 
+                    "Toevoeging egalisatieres. Groot onderhoud": {}
+                }, 
+                "KANTOORKOSTEN": {
+                    "Administratiekosten": {}, 
+                    "Contributies/abonnementen": {}, 
+                    "Huur kantoorapparatuur": {}, 
+                    "Internetaansluiting": {}, 
+                    "Kantoorbenodigdh./drukw.": {}, 
+                    "Onderhoud kantoorinvent.": {}, 
+                    "Overige kantoorkosten": {}, 
+                    "Porti": {}, 
+                    "Telefoon/telefax": {}
+                }, 
+                "OVERIGE BATEN EN LASTEN": {
+                    "Betaalde schadevergoed.": {}, 
+                    "Boekverlies vaste activa": {}, 
+                    "Boekwinst van vaste activa": {}, 
+                    "K.O. regeling OB": {}, 
+                    "Kasverschillen": {}, 
+                    "Kosten loonbelasting": {}, 
+                    "Kosten omzetbelasting": {}, 
+                    "Nadelige koersverschillen": {}, 
+                    "Naheffing bedrijfsver.": {}, 
+                    "Ontvangen schadevergoed.": {}, 
+                    "Overige baten": {}, 
+                    "Overige lasten": {}, 
+                    "Voordelige koersverschil.": {}
+                }, 
+                "PERSONEELSKOSTEN": {
+                    "Autokostenvergoeding": {}, 
+                    "Bedrijfskleding": {}, 
+                    "Belastingvrije uitkeringen": {}, 
+                    "Bijzondere beloningen": {}, 
+                    "Congressen, seminars en symposia": {}, 
+                    "Gereedschapsgeld": {}, 
+                    "Geschenken personeel": {}, 
+                    "Gratificaties": {}, 
+                    "Inhouding pensioenpremies": {}, 
+                    "Inhouding sociale lasten": {}, 
+                    "Kantinekosten": {}, 
+                    "Lonen en salarissen": {}, 
+                    "Loonwerk": {}, 
+                    "Managementvergoedingen": {}, 
+                    "Opleidingskosten": {}, 
+                    "Oprenting stamrechtverpl.": {}, 
+                    "Overhevelingstoeslag": {}, 
+                    "Overige kostenverg.": {}, 
+                    "Overige personeelskosten": {}, 
+                    "Overige uitkeringen": {}, 
+                    "Pensioenpremies": {}, 
+                    "Provisie 1": {}, 
+                    "Reiskosten": {}, 
+                    "Rijwielvergoeding": {}, 
+                    "Sociale lasten": {}, 
+                    "Tanti\u00e8mes": {}, 
+                    "Thuiswerkers": {}, 
+                    "Toev. Backservice pens.verpl.": {}, 
+                    "Toevoeging pensioenverpl.": {}, 
+                    "Uitkering ziekengeld": {}, 
+                    "Uitzendkrachten": {}, 
+                    "Vakantiebonnen": {}, 
+                    "Vakantiegeld": {}, 
+                    "Vergoeding studiekosten": {}, 
+                    "Wervingskosten personeel": {}
+                }, 
+                "VERKOOPKOSTEN": {
+                    "Advertenties": {}, 
+                    "Afschrijving dubieuze deb.": {}, 
+                    "Beurskosten": {}, 
+                    "Etalagekosten": {}, 
+                    "Exportkosten": {}, 
+                    "Kascorrecties": {}, 
+                    "Overige verkoopkosten": {}, 
+                    "Provisie": {}, 
+                    "Reclame": {}, 
+                    "Reis en verblijfkosten": {}, 
+                    "Relatiegeschenken": {}, 
+                    "Representatiekosten": {}, 
+                    "Uitgaande vrachten": {}, 
+                    "Veilingkosten": {}, 
+                    "Verpakkingsmateriaal 1": {}, 
+                    "Websitekosten": {}
+                }, 
+                "VERVOERSKOSTEN": {
+                    "Assuranties auto's": {}, 
+                    "Brandstoffen": {}, 
+                    "Leasing auto's": {}, 
+                    "Onderhoud personenauto's": {}, 
+                    "Onderhoud vrachtauto's": {}, 
+                    "Overige vervoerskosten": {}, 
+                    "Priv\u00e9-gebruik auto's": {}, 
+                    "Wegenbelasting": {}
+                },
+                "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
+                    "Betalingskort. crediteuren": {}, 
+                    "Garantiekosten": {}, 
+                    "Hulpmaterialen": {}, 
+                    "Inkomende vrachten": {
+                        "account_type": "Expenses Included In Valuation"
+                    }, 
+                    "Inkoop import buiten EU hoog": {}, 
+                    "Inkoop import buiten EU laag": {}, 
+                    "Inkoop import buiten EU overig": {}, 
+                    "Inkoopbonussen": {}, 
+                    "Inkoopkosten": {}, 
+                    "Inkoopprovisie": {}, 
+                    "Inkopen BTW verlegd": {}, 
+                    "Inkopen EU hoog tarief": {}, 
+                    "Inkopen EU laag tarief": {}, 
+                    "Inkopen EU overig": {}, 
+                    "Inkopen hoog": {}, 
+                    "Inkopen laag": {}, 
+                    "Inkopen nul": {}, 
+                    "Inkopen overig": {}, 
+                    "Invoerkosten": {}, 
+                    "Kosten inkoopvereniging": {}, 
+                    "Kostprijs omzet grondstoffen": {
+                        "account_type": "Cost of Goods Sold"
+                    }, 
+                    "Kostprijs omzet handelsgoederen": {}, 
+                    "Onttrekking uitgev.garantie": {}, 
+                    "Priv\u00e9-gebruik goederen": {}, 
+                    "Stock aanpassing": {
+                        "account_type": "Stock Adjustment"
+                    }, 
+                    "Tegenrekening inkoop": {}, 
+                    "Toev. Voorz. incour. grondst.": {}, 
+                    "Toevoeging garantieverpl.": {}, 
+                    "Toevoeging voorz. incour. handelsgoed.": {}, 
+                    "Uitbesteed werk": {}, 
+                    "Voorz. Incourourant grondst.": {}, 
+                    "Voorz.incour. handelsgoed.": {}, 
+                    "root_type": "Expense"
+                },
+                "root_type": "Expense"
+            }
         }, 
         "VASTE ACTIVA, EIGEN VERMOGEN, LANGLOPEND VREEMD VERMOGEN EN VOORZIENINGEN": {
             "EIGEN VERMOGEN": {
@@ -602,7 +665,7 @@
                     "account_type": "Equity"
                 }
             }, 
-            "root_type": "Asset"
+            "root_type": "Equity"
         }, 
         "VERKOOPRESULTATEN": {
             "Diensten fabric. 0% niet-EU": {}, 
@@ -627,67 +690,6 @@
             "Verleende Kredietbep. fabricage": {}, 
             "Verleende Kredietbep. handel": {}, 
             "root_type": "Income"
-        }, 
-        "VOORRAAD GEREED PRODUCT EN ONDERHANDEN WERK": {
-            "Betalingskort. crediteuren": {}, 
-            "Garantiekosten": {}, 
-            "Hulpmaterialen": {}, 
-            "Inkomende vrachten": {
-                "account_type": "Expenses Included In Valuation"
-            }, 
-            "Inkoop import buiten EU hoog": {}, 
-            "Inkoop import buiten EU laag": {}, 
-            "Inkoop import buiten EU overig": {}, 
-            "Inkoopbonussen": {}, 
-            "Inkoopkosten": {}, 
-            "Inkoopprovisie": {}, 
-            "Inkopen BTW verlegd": {}, 
-            "Inkopen EU hoog tarief": {}, 
-            "Inkopen EU laag tarief": {}, 
-            "Inkopen EU overig": {}, 
-            "Inkopen hoog": {}, 
-            "Inkopen laag": {}, 
-            "Inkopen nul": {}, 
-            "Inkopen overig": {}, 
-            "Invoerkosten": {}, 
-            "Kosten inkoopvereniging": {}, 
-            "Kostprijs omzet grondstoffen": {
-                "account_type": "Cost of Goods Sold"
-            }, 
-            "Kostprijs omzet handelsgoederen": {}, 
-            "Onttrekking uitgev.garantie": {}, 
-            "Priv\u00e9-gebruik goederen": {}, 
-            "Stock aanpassing": {
-                "account_type": "Stock Adjustment"
-            }, 
-            "Tegenrekening inkoop": {}, 
-            "Toev. Voorz. incour. grondst.": {}, 
-            "Toevoeging garantieverpl.": {}, 
-            "Toevoeging voorz. incour. handelsgoed.": {}, 
-            "Uitbesteed werk": {}, 
-            "Voorz. Incourourant grondst.": {}, 
-            "Voorz.incour. handelsgoed.": {}, 
-            "root_type": "Expense"
-        }, 
-        "VOORRAAD GRONDSTOFFEN, HULPMATERIALEN EN HANDELSGOEDEREN": {
-            "Emballage": {}, 
-            "Gereed product 1": {}, 
-            "Gereed product 2": {}, 
-            "Goederen 1": {}, 
-            "Goederen 2": {}, 
-            "Goederen in consignatie": {}, 
-            "Goederen onderweg": {}, 
-            "Grondstoffen 1": {}, 
-            "Grondstoffen 2": {}, 
-            "Halffabrikaten 1": {}, 
-            "Halffabrikaten 2": {}, 
-            "Hulpstoffen 1": {}, 
-            "Hulpstoffen 2": {}, 
-            "Kantoorbenodigdheden": {}, 
-            "Onderhanden werk": {}, 
-            "Verpakkingsmateriaal": {}, 
-            "Zegels": {}, 
-            "root_type": "Asset"
         }
     }
 }

erpnext/accounts/doctype/account/test_account.py

@@ -7,7 +7,11 @@ import unittest
 import frappe
 from frappe.test_runner import make_test_records
 
-from erpnext.accounts.doctype.account.account import merge_account, update_account_number
+from erpnext.accounts.doctype.account.account import (
+	InvalidAccountMergeError,
+	merge_account,
+	update_account_number,
+)
 from erpnext.stock import get_company_default_inventory_account, get_warehouse_account
 
 test_dependencies = ["Company"]
@@ -47,49 +51,53 @@ class TestAccount(unittest.TestCase):
 		frappe.delete_doc("Account", "1211-11-4 - 6 - Debtors 1 - Test - - _TC")
 
 	def test_merge_account(self):
-		if not frappe.db.exists("Account", "Current Assets - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Current Assets"
-			acc.is_group = 1
-			acc.parent_account = "Application of Funds (Assets) - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Securities and Deposits - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Securities and Deposits"
-			acc.parent_account = "Current Assets - _TC"
-			acc.is_group = 1
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Earnest Money - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Earnest Money"
-			acc.parent_account = "Securities and Deposits - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Cash In Hand - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Cash In Hand"
-			acc.is_group = 1
-			acc.parent_account = "Current Assets - _TC"
-			acc.company = "_Test Company"
-			acc.insert()
-		if not frappe.db.exists("Account", "Accumulated Depreciation - _TC"):
-			acc = frappe.new_doc("Account")
-			acc.account_name = "Accumulated Depreciation"
-			acc.parent_account = "Fixed Assets - _TC"
-			acc.company = "_Test Company"
-			acc.account_type = "Accumulated Depreciation"
-			acc.insert()
+		create_account(
+			account_name="Current Assets",
+			is_group=1,
+			parent_account="Application of Funds (Assets) - _TC",
+			company="_Test Company",
+		)
+
+		create_account(
+			account_name="Securities and Deposits",
+			is_group=1,
+			parent_account="Current Assets - _TC",
+			company="_Test Company",
+		)
+
+		create_account(
+			account_name="Earnest Money",
+			parent_account="Securities and Deposits - _TC",
+			company="_Test Company",
+		)
+
+		create_account(
+			account_name="Cash In Hand",
+			is_group=1,
+			parent_account="Current Assets - _TC",
+			company="_Test Company",
+		)
+
+		create_account(
+			account_name="Receivable INR",
+			parent_account="Current Assets - _TC",
+			company="_Test Company",
+			account_currency="INR",
+		)
+
+		create_account(
+			account_name="Receivable USD",
+			parent_account="Current Assets - _TC",
+			company="_Test Company",
+			account_currency="USD",
+		)
 
-		doc = frappe.get_doc("Account", "Securities and Deposits - _TC")
 		parent = frappe.db.get_value("Account", "Earnest Money - _TC", "parent_account")
 
 		self.assertEqual(parent, "Securities and Deposits - _TC")
 
-		merge_account(
-			"Securities and Deposits - _TC", "Cash In Hand - _TC", doc.is_group, doc.root_type, doc.company
-		)
+		merge_account("Securities and Deposits - _TC", "Cash In Hand - _TC")
+
 		parent = frappe.db.get_value("Account", "Earnest Money - _TC", "parent_account")
 
 		# Parent account of the child account changes after merging
@@ -98,30 +106,28 @@ class TestAccount(unittest.TestCase):
 		# Old account doesn't exist after merging
 		self.assertFalse(frappe.db.exists("Account", "Securities and Deposits - _TC"))
 
-		doc = frappe.get_doc("Account", "Current Assets - _TC")
-
 		# Raise error as is_group property doesn't match
 		self.assertRaises(
-			frappe.ValidationError,
+			InvalidAccountMergeError,
 			merge_account,
 			"Current Assets - _TC",
 			"Accumulated Depreciation - _TC",
-			doc.is_group,
-			doc.root_type,
-			doc.company,
 		)
 
-		doc = frappe.get_doc("Account", "Capital Stock - _TC")
-
 		# Raise error as root_type property doesn't match
 		self.assertRaises(
-			frappe.ValidationError,
+			InvalidAccountMergeError,
 			merge_account,
 			"Capital Stock - _TC",
 			"Softwares - _TC",
-			doc.is_group,
-			doc.root_type,
-			doc.company,
+		)
+
+		# Raise error as currency doesn't match
+		self.assertRaises(
+			InvalidAccountMergeError,
+			merge_account,
+			"Receivable INR - _TC",
+			"Receivable USD - _TC",
 		)
 
 	def test_account_sync(self):
@@ -400,11 +406,20 @@ def create_account(**kwargs):
 		"Account", filters={"account_name": kwargs.get("account_name"), "company": kwargs.get("company")}
 	)
 	if account:
-		return account
+		account = frappe.get_doc("Account", account)
+		account.update(
+			dict(
+				is_group=kwargs.get("is_group", 0),
+				parent_account=kwargs.get("parent_account"),
+			)
+		)
+		account.save()
+		return account.name
 	else:
 		account = frappe.get_doc(
 			dict(
 				doctype="Account",
+				is_group=kwargs.get("is_group", 0),
 				account_name=kwargs.get("account_name"),
 				account_type=kwargs.get("account_type"),
 				parent_account=kwargs.get("parent_account"),

erpnext/accounts/doctype/account_closing_balance/account_closing_balance.js

@@ -0,0 +1,8 @@
+// Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+// frappe.ui.form.on("Account Closing Balance", {
+// 	refresh(frm) {
+
+// 	},
+// });

erpnext/accounts/doctype/account_closing_balance/account_closing_balance.json

@@ -0,0 +1,164 @@
+{
+ "actions": [],
+ "creation": "2023-02-21 15:20:59.586811",
+ "default_view": "List",
+ "doctype": "DocType",
+ "document_type": "Document",
+ "engine": "InnoDB",
+ "field_order": [
+  "closing_date",
+  "account",
+  "cost_center",
+  "debit",
+  "credit",
+  "account_currency",
+  "debit_in_account_currency",
+  "credit_in_account_currency",
+  "project",
+  "company",
+  "finance_book",
+  "period_closing_voucher",
+  "is_period_closing_voucher_entry"
+ ],
+ "fields": [
+  {
+   "fieldname": "closing_date",
+   "fieldtype": "Date",
+   "in_filter": 1,
+   "in_list_view": 1,
+   "label": "Closing Date",
+   "oldfieldname": "posting_date",
+   "oldfieldtype": "Date",
+   "search_index": 1
+  },
+  {
+   "fieldname": "account",
+   "fieldtype": "Link",
+   "in_filter": 1,
+   "in_list_view": 1,
+   "in_standard_filter": 1,
+   "label": "Account",
+   "oldfieldname": "account",
+   "oldfieldtype": "Link",
+   "options": "Account",
+   "search_index": 1
+  },
+  {
+   "fieldname": "cost_center",
+   "fieldtype": "Link",
+   "in_filter": 1,
+   "in_list_view": 1,
+   "label": "Cost Center",
+   "oldfieldname": "cost_center",
+   "oldfieldtype": "Link",
+   "options": "Cost Center"
+  },
+  {
+   "fieldname": "debit",
+   "fieldtype": "Currency",
+   "label": "Debit Amount",
+   "oldfieldname": "debit",
+   "oldfieldtype": "Currency",
+   "options": "Company:company:default_currency"
+  },
+  {
+   "fieldname": "credit",
+   "fieldtype": "Currency",
+   "label": "Credit Amount",
+   "oldfieldname": "credit",
+   "oldfieldtype": "Currency",
+   "options": "Company:company:default_currency"
+  },
+  {
+   "fieldname": "account_currency",
+   "fieldtype": "Link",
+   "label": "Account Currency",
+   "options": "Currency"
+  },
+  {
+   "fieldname": "debit_in_account_currency",
+   "fieldtype": "Currency",
+   "label": "Debit Amount in Account Currency",
+   "options": "account_currency"
+  },
+  {
+   "fieldname": "credit_in_account_currency",
+   "fieldtype": "Currency",
+   "label": "Credit Amount in Account Currency",
+   "options": "account_currency"
+  },
+  {
+   "fieldname": "project",
+   "fieldtype": "Link",
+   "label": "Project",
+   "options": "Project"
+  },
+  {
+   "fieldname": "company",
+   "fieldtype": "Link",
+   "in_filter": 1,
+   "in_list_view": 1,
+   "in_standard_filter": 1,
+   "label": "Company",
+   "oldfieldname": "company",
+   "oldfieldtype": "Link",
+   "options": "Company",
+   "search_index": 1
+  },
+  {
+   "fieldname": "finance_book",
+   "fieldtype": "Link",
+   "label": "Finance Book",
+   "options": "Finance Book"
+  },
+  {
+   "fieldname": "period_closing_voucher",
+   "fieldtype": "Link",
+   "in_standard_filter": 1,
+   "label": "Period Closing Voucher",
+   "options": "Period Closing Voucher",
+   "search_index": 1
+  },
+  {
+   "default": "0",
+   "fieldname": "is_period_closing_voucher_entry",
+   "fieldtype": "Check",
+   "label": "Is Period Closing Voucher Entry"
+  }
+ ],
+ "icon": "fa fa-list",
+ "in_create": 1,
+ "links": [],
+ "modified": "2023-03-06 08:56:36.393237",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Account Closing Balance",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts User"
+  },
+  {
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Accounts Manager"
+  },
+  {
+   "export": 1,
+   "read": 1,
+   "report": 1,
+   "role": "Auditor"
+  }
+ ],
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/account_closing_balance/account_closing_balance.py

@@ -0,0 +1,126 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe.model.document import Document
+from frappe.utils import cint, cstr
+
+from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
+	get_accounting_dimensions,
+)
+
+
+class AccountClosingBalance(Document):
+	pass
+
+
+def make_closing_entries(closing_entries, voucher_name, company, closing_date):
+	accounting_dimensions = get_accounting_dimensions()
+
+	previous_closing_entries = get_previous_closing_entries(
+		company, closing_date, accounting_dimensions
+	)
+	combined_entries = closing_entries + previous_closing_entries
+
+	merged_entries = aggregate_with_last_account_closing_balance(
+		combined_entries, accounting_dimensions
+	)
+
+	for key, value in merged_entries.items():
+		cle = frappe.new_doc("Account Closing Balance")
+		cle.update(value)
+		cle.update(value["dimensions"])
+		cle.update(
+			{
+				"period_closing_voucher": voucher_name,
+				"closing_date": closing_date,
+			}
+		)
+		cle.flags.ignore_permissions = True
+		cle.submit()
+
+
+def aggregate_with_last_account_closing_balance(entries, accounting_dimensions):
+	merged_entries = {}
+	for entry in entries:
+		key, key_values = generate_key(entry, accounting_dimensions)
+		merged_entries.setdefault(
+			key,
+			{
+				"debit": 0,
+				"credit": 0,
+				"debit_in_account_currency": 0,
+				"credit_in_account_currency": 0,
+			},
+		)
+
+		merged_entries[key]["dimensions"] = key_values
+		merged_entries[key]["debit"] += entry.get("debit")
+		merged_entries[key]["credit"] += entry.get("credit")
+		merged_entries[key]["debit_in_account_currency"] += entry.get("debit_in_account_currency")
+		merged_entries[key]["credit_in_account_currency"] += entry.get("credit_in_account_currency")
+
+	return merged_entries
+
+
+def generate_key(entry, accounting_dimensions):
+	key = [
+		cstr(entry.get("account")),
+		cstr(entry.get("account_currency")),
+		cstr(entry.get("cost_center")),
+		cstr(entry.get("project")),
+		cstr(entry.get("finance_book")),
+		cint(entry.get("is_period_closing_voucher_entry")),
+	]
+
+	key_values = {
+		"company": cstr(entry.get("company")),
+		"account": cstr(entry.get("account")),
+		"account_currency": cstr(entry.get("account_currency")),
+		"cost_center": cstr(entry.get("cost_center")),
+		"project": cstr(entry.get("project")),
+		"finance_book": cstr(entry.get("finance_book")),
+		"is_period_closing_voucher_entry": cint(entry.get("is_period_closing_voucher_entry")),
+	}
+	for dimension in accounting_dimensions:
+		key.append(cstr(entry.get(dimension)))
+		key_values[dimension] = cstr(entry.get(dimension))
+
+	return tuple(key), key_values
+
+
+def get_previous_closing_entries(company, closing_date, accounting_dimensions):
+	entries = []
+	last_period_closing_voucher = frappe.db.get_all(
+		"Period Closing Voucher",
+		filters={"docstatus": 1, "company": company, "posting_date": ("<", closing_date)},
+		fields=["name"],
+		order_by="posting_date desc",
+		limit=1,
+	)
+
+	if last_period_closing_voucher:
+		account_closing_balance = frappe.qb.DocType("Account Closing Balance")
+		query = frappe.qb.from_(account_closing_balance).select(
+			account_closing_balance.company,
+			account_closing_balance.account,
+			account_closing_balance.account_currency,
+			account_closing_balance.debit,
+			account_closing_balance.credit,
+			account_closing_balance.debit_in_account_currency,
+			account_closing_balance.credit_in_account_currency,
+			account_closing_balance.cost_center,
+			account_closing_balance.project,
+			account_closing_balance.finance_book,
+			account_closing_balance.is_period_closing_voucher_entry,
+		)
+
+		for dimension in accounting_dimensions:
+			query = query.select(account_closing_balance[dimension])
+
+		query = query.where(
+			account_closing_balance.period_closing_voucher == last_period_closing_voucher[0].name
+		)
+		entries = query.run(as_dict=1)
+
+	return entries

erpnext/accounts/doctype/account_closing_balance/test_account_closing_balance.py

@@ -0,0 +1,9 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+# import frappe
+from frappe.tests.utils import FrappeTestCase
+
+
+class TestAccountClosingBalance(FrappeTestCase):
+	pass

erpnext/accounts/doctype/accounting_dimension/accounting_dimension.js

@@ -15,6 +15,17 @@ frappe.ui.form.on('Accounting Dimension', {
 			};
 		});
 
+		frm.set_query("offsetting_account", "dimension_defaults", function(doc, cdt, cdn) {
+			let d = locals[cdt][cdn];
+			return {
+				filters: {
+					company: d.company,
+					root_type: ["in", ["Asset", "Liability"]],
+					is_group: 0
+				}
+			}
+		});
+
 		if (!frm.is_new()) {
 			frm.add_custom_button(__('Show {0}', [frm.doc.document_type]), function () {
 				frappe.set_route("List", frm.doc.document_type);

erpnext/accounts/doctype/accounting_dimension/accounting_dimension.py

@@ -39,6 +39,8 @@ class AccountingDimension(Document):
 		if not self.is_new():
 			self.validate_document_type_change()
 
+		self.validate_dimension_defaults()
+
 	def validate_document_type_change(self):
 		doctype_before_save = frappe.db.get_value("Accounting Dimension", self.name, "document_type")
 		if doctype_before_save != self.document_type:
@@ -46,6 +48,14 @@ class AccountingDimension(Document):
 			message += _("Please create a new Accounting Dimension if required.")
 			frappe.throw(message)
 
+	def validate_dimension_defaults(self):
+		companies = []
+		for default in self.get("dimension_defaults"):
+			if default.company not in companies:
+				companies.append(default.company)
+			else:
+				frappe.throw(_("Company {0} is added more than once").format(frappe.bold(default.company)))
+
 	def after_insert(self):
 		if frappe.flags.in_test:
 			make_dimension_in_accounting_doctypes(doc=self)
@@ -271,6 +281,12 @@ def get_dimensions(with_cost_center_and_project=False):
 		as_dict=1,
 	)
 
+	if isinstance(with_cost_center_and_project, str):
+		if with_cost_center_and_project.lower().strip() == "true":
+			with_cost_center_and_project = True
+		else:
+			with_cost_center_and_project = False
+
 	if with_cost_center_and_project:
 		dimension_filters.extend(
 			[

erpnext/accounts/doctype/accounting_dimension_detail/accounting_dimension_detail.json

@@ -8,7 +8,10 @@
   "reference_document",
   "default_dimension",
   "mandatory_for_bs",
-  "mandatory_for_pl"
+  "mandatory_for_pl",
+  "column_break_lqns",
+  "automatically_post_balancing_accounting_entry",
+  "offsetting_account"
  ],
  "fields": [
   {
@@ -50,6 +53,23 @@
    "fieldtype": "Check",
    "in_list_view": 1,
    "label": "Mandatory For Profit and Loss Account"
+  },
+  {
+   "default": "0",
+   "fieldname": "automatically_post_balancing_accounting_entry",
+   "fieldtype": "Check",
+   "label": "Automatically post balancing accounting entry"
+  },
+  {
+   "fieldname": "offsetting_account",
+   "fieldtype": "Link",
+   "label": "Offsetting Account",
+   "mandatory_depends_on": "eval: doc.automatically_post_balancing_accounting_entry",
+   "options": "Account"
+  },
+  {
+   "fieldname": "column_break_lqns",
+   "fieldtype": "Column Break"
   }
  ],
  "istable": 1,

erpnext/accounts/doctype/accounting_period/accounting_period.js

@@ -20,5 +20,11 @@ frappe.ui.form.on('Accounting Period', {
 				}
 			});
 		}
+
+		frm.set_query("document_type", "closed_documents", () => {
+			return {
+				query: "erpnext.controllers.queries.get_doctypes_for_closing",
+			}
+		});
 	}
 });

erpnext/accounts/doctype/accounting_period/accounting_period.py

@@ -11,6 +11,10 @@ class OverlapError(frappe.ValidationError):
 	pass
 
 
+class ClosedAccountingPeriod(frappe.ValidationError):
+	pass
+
+
 class AccountingPeriod(Document):
 	def validate(self):
 		self.validate_overlap()
@@ -65,3 +69,42 @@ class AccountingPeriod(Document):
 					"closed_documents",
 					{"document_type": doctype_for_closing.document_type, "closed": doctype_for_closing.closed},
 				)
+
+
+def validate_accounting_period_on_doc_save(doc, method=None):
+	if doc.doctype == "Bank Clearance":
+		return
+	elif doc.doctype == "Asset":
+		if doc.is_existing_asset:
+			return
+		else:
+			date = doc.available_for_use_date
+	elif doc.doctype == "Asset Repair":
+		date = doc.completion_date
+	else:
+		date = doc.posting_date
+
+	ap = frappe.qb.DocType("Accounting Period")
+	cd = frappe.qb.DocType("Closed Document")
+
+	accounting_period = (
+		frappe.qb.from_(ap)
+		.from_(cd)
+		.select(ap.name)
+		.where(
+			(ap.name == cd.parent)
+			& (ap.company == doc.company)
+			& (cd.closed == 1)
+			& (cd.document_type == doc.doctype)
+			& (date >= ap.start_date)
+			& (date <= ap.end_date)
+		)
+	).run(as_dict=1)
+
+	if accounting_period:
+		frappe.throw(
+			_("You cannot create a {0} within the closed Accounting Period {1}").format(
+				doc.doctype, frappe.bold(accounting_period[0]["name"])
+			),
+			ClosedAccountingPeriod,
+		)

erpnext/accounts/doctype/accounting_period/test_accounting_period.py

@@ -6,9 +6,11 @@ import unittest
 import frappe
 from frappe.utils import add_months, nowdate
 
-from erpnext.accounts.doctype.accounting_period.accounting_period import OverlapError
+from erpnext.accounts.doctype.accounting_period.accounting_period import (
+	ClosedAccountingPeriod,
+	OverlapError,
+)
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
-from erpnext.accounts.general_ledger import ClosedAccountingPeriod
 
 test_dependencies = ["Item"]
 
@@ -33,9 +35,9 @@ class TestAccountingPeriod(unittest.TestCase):
 		ap1.save()
 
 		doc = create_sales_invoice(
-			do_not_submit=1, cost_center="_Test Company - _TC", warehouse="Stores - _TC"
+			do_not_save=1, cost_center="_Test Company - _TC", warehouse="Stores - _TC"
 		)
-		self.assertRaises(ClosedAccountingPeriod, doc.submit)
+		self.assertRaises(ClosedAccountingPeriod, doc.save)
 
 	def tearDown(self):
 		for d in frappe.get_all("Accounting Period"):

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -60,12 +60,15 @@
   "closing_settings_tab",
   "period_closing_settings_section",
   "acc_frozen_upto",
+  "ignore_account_closing_balance",
   "column_break_25",
   "frozen_accounts_modifier",
   "report_settings_sb",
   "banking_tab",
   "enable_party_matching",
-  "enable_fuzzy_matching"
+  "enable_fuzzy_matching",
+  "tab_break_dpet",
+  "show_balance_in_coa"
  ],
  "fields": [
   {
@@ -408,6 +411,24 @@
    "fieldname": "enable_fuzzy_matching",
    "fieldtype": "Check",
    "label": "Enable Fuzzy Matching"
+  },
+  {
+   "default": "0",
+   "description": "Financial reports will be generated using GL Entry doctypes (should be enabled if Period Closing Voucher is not posted for all years sequentially or missing) ",
+   "fieldname": "ignore_account_closing_balance",
+   "fieldtype": "Check",
+   "label": "Ignore Account Closing Balance"
+  },
+  {
+   "fieldname": "tab_break_dpet",
+   "fieldtype": "Tab Break",
+   "label": "Chart Of Accounts"
+  },
+  {
+   "default": "1",
+   "fieldname": "show_balance_in_coa",
+   "fieldtype": "Check",
+   "label": "Show Balances in Chart Of Accounts"
   }
  ],
  "icon": "icon-cog",
@@ -415,7 +436,7 @@
  "index_web_pages_for_search": 1,
  "issingle": 1,
  "links": [],
- "modified": "2023-06-15 18:47:46.430291",
+ "modified": "2023-07-27 15:05:34.000264",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounts Settings",

erpnext/accounts/doctype/accounts_settings/accounts_settings.py

@@ -14,21 +14,32 @@ from erpnext.stock.utils import check_pending_reposting
 
 
 class AccountsSettings(Document):
-	def on_update(self):
-		frappe.clear_cache()
-
 	def validate(self):
-		frappe.db.set_default(
-			"add_taxes_from_item_tax_template", self.get("add_taxes_from_item_tax_template", 0)
-		)
+		old_doc = self.get_doc_before_save()
+		clear_cache = False
 
-		frappe.db.set_default(
-			"enable_common_party_accounting", self.get("enable_common_party_accounting", 0)
-		)
+		if old_doc.add_taxes_from_item_tax_template != self.add_taxes_from_item_tax_template:
+			frappe.db.set_default(
+				"add_taxes_from_item_tax_template", self.get("add_taxes_from_item_tax_template", 0)
+			)
+			clear_cache = True
+
+		if old_doc.enable_common_party_accounting != self.enable_common_party_accounting:
+			frappe.db.set_default(
+				"enable_common_party_accounting", self.get("enable_common_party_accounting", 0)
+			)
+			clear_cache = True
 
 		self.validate_stale_days()
-		self.enable_payment_schedule_in_print()
-		self.validate_pending_reposts()
+
+		if old_doc.show_payment_schedule_in_print != self.show_payment_schedule_in_print:
+			self.enable_payment_schedule_in_print()
+
+		if old_doc.acc_frozen_upto != self.acc_frozen_upto:
+			self.validate_pending_reposts()
+
+		if clear_cache:
+			frappe.clear_cache()
 
 	def validate_stale_days(self):
 		if not self.allow_stale and cint(self.stale_days) <= 0:

erpnext/accounts/doctype/bank_reconciliation_tool/bank_reconciliation_tool.js

@@ -19,7 +19,7 @@ frappe.ui.form.on("Bank Reconciliation Tool", {
 
 	onload: function (frm) {
 		// Set default filter dates
-		today = frappe.datetime.get_today()
+		let today = frappe.datetime.get_today()
 		frm.doc.bank_statement_from_date = frappe.datetime.add_months(today, -1);
 		frm.doc.bank_statement_to_date = today;
 		frm.trigger('bank_account');

erpnext/accounts/doctype/bank_transaction/bank_transaction.js

@@ -13,10 +13,11 @@ frappe.ui.form.on("Bank Transaction", {
 		});
 	},
 	refresh(frm) {
-		frm.add_custom_button(__('Unreconcile Transaction'), () => {
-			frm.call('remove_payment_entries')
-			.then( () => frm.refresh() );
-		});
+		if (!frm.is_dirty() && frm.doc.payment_entries.length > 0) {
+			frm.add_custom_button(__("Unreconcile Transaction"), () => {
+				frm.call("remove_payment_entries").then(() => frm.refresh());
+			});
+		}
 	},
 	bank_account: function (frm) {
 		set_bank_statement_filter(frm);

erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py

@@ -93,6 +93,12 @@ class ExchangeRateRevaluation(Document):
 
 		return True
 
+	def fetch_and_calculate_accounts_data(self):
+		accounts = self.get_accounts_data()
+		if accounts:
+			for acc in accounts:
+				self.append("accounts", acc)
+
 	@frappe.whitelist()
 	def get_accounts_data(self):
 		self.validate_mandatory()
@@ -252,8 +258,8 @@ class ExchangeRateRevaluation(Document):
 					new_balance_in_base_currency = 0
 					new_balance_in_account_currency = 0
 
-					current_exchange_rate = calculate_exchange_rate_using_last_gle(
-						company, d.account, d.party_type, d.party
+					current_exchange_rate = (
+						calculate_exchange_rate_using_last_gle(company, d.account, d.party_type, d.party) or 0.0
 					)
 
 					gain_loss = new_balance_in_account_currency - (

erpnext/accounts/doctype/exchange_rate_revaluation/test_exchange_rate_revaluation.py

@@ -3,6 +3,296 @@
 
 import unittest
 
+import frappe
+from frappe import qb
+from frappe.tests.utils import FrappeTestCase, change_settings
+from frappe.utils import add_days, flt, today
 
-class TestExchangeRateRevaluation(unittest.TestCase):
-	pass
+from erpnext import get_default_cost_center
+from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
+from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.party import get_party_account
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
+from erpnext.stock.doctype.item.test_item import create_item
+
+
+class TestExchangeRateRevaluation(AccountsTestMixin, FrappeTestCase):
+	def setUp(self):
+		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 tearDown(self):
+		frappe.db.rollback()
+
+	def set_system_and_company_settings(self):
+		# set number and currency precision
+		system_settings = frappe.get_doc("System Settings")
+		system_settings.float_precision = 2
+		system_settings.currency_precision = 2
+		system_settings.save()
+
+		# Using Exchange Gain/Loss account for unrealized as well.
+		company_doc = frappe.get_doc("Company", self.company)
+		company_doc.unrealized_exchange_gain_loss_account = company_doc.exchange_gain_loss_account
+		company_doc.save()
+
+	@change_settings(
+		"Accounts Settings",
+		{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
+	)
+	def test_01_revaluation_of_forex_balance(self):
+		"""
+		Test Forex account balance and Journal creation post Revaluation
+		"""
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debtors_usd,
+			posting_date=today(),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+			price_list_rate=100,
+			do_not_submit=1,
+		)
+		si.currency = "USD"
+		si.conversion_rate = 80
+		si.save().submit()
+
+		err = frappe.new_doc("Exchange Rate Revaluation")
+		err.company = (self.company,)
+		err.posting_date = today()
+		accounts = err.get_accounts_data()
+		err.extend("accounts", accounts)
+		row = err.accounts[0]
+		row.new_exchange_rate = 85
+		row.new_balance_in_base_currency = flt(
+			row.new_exchange_rate * flt(row.balance_in_account_currency)
+		)
+		row.gain_loss = row.new_balance_in_base_currency - flt(row.balance_in_base_currency)
+		err.set_total_gain_loss()
+		err = err.save().submit()
+
+		# Create JV for ERR
+		err_journals = err.make_jv_entries()
+		je = frappe.get_doc("Journal Entry", err_journals.get("revaluation_jv"))
+		je = je.submit()
+
+		je.reload()
+		self.assertEqual(je.voucher_type, "Exchange Rate Revaluation")
+		self.assertEqual(je.total_debit, 8500.0)
+		self.assertEqual(je.total_credit, 8500.0)
+
+		acc_balance = frappe.db.get_all(
+			"GL Entry",
+			filters={"account": self.debtors_usd, "is_cancelled": 0},
+			fields=["sum(debit)-sum(credit) as balance"],
+		)[0]
+		self.assertEqual(acc_balance.balance, 8500.0)
+
+	@change_settings(
+		"Accounts Settings",
+		{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
+	)
+	def test_02_accounts_only_with_base_currency_balance(self):
+		"""
+		Test Revaluation on Forex account with balance only in base currency
+		"""
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debtors_usd,
+			posting_date=today(),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+			price_list_rate=100,
+			do_not_submit=1,
+		)
+		si.currency = "USD"
+		si.conversion_rate = 80
+		si.save().submit()
+
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.source_exchange_rate = 85
+		pe.received_amount = 8500
+		pe.save().submit()
+
+		# Cancel the auto created gain/loss JE to simulate balance only in base currency
+		je = frappe.db.get_all(
+			"Journal Entry Account", filters={"reference_name": si.name}, pluck="parent"
+		)[0]
+		frappe.get_doc("Journal Entry", je).cancel()
+
+		err = frappe.new_doc("Exchange Rate Revaluation")
+		err.company = (self.company,)
+		err.posting_date = today()
+		err.fetch_and_calculate_accounts_data()
+		err = err.save().submit()
+
+		# Create JV for ERR
+		self.assertTrue(err.check_journal_entry_condition())
+		err_journals = err.make_jv_entries()
+		je = frappe.get_doc("Journal Entry", err_journals.get("zero_balance_jv"))
+		je = je.submit()
+
+		je.reload()
+		self.assertEqual(je.voucher_type, "Exchange Gain Or Loss")
+		self.assertEqual(len(je.accounts), 2)
+		# Only base currency fields will be posted to
+		for acc in je.accounts:
+			self.assertEqual(acc.debit_in_account_currency, 0)
+			self.assertEqual(acc.credit_in_account_currency, 0)
+
+		self.assertEqual(je.total_debit, 500.0)
+		self.assertEqual(je.total_credit, 500.0)
+
+		acc_balance = frappe.db.get_all(
+			"GL Entry",
+			filters={"account": self.debtors_usd, "is_cancelled": 0},
+			fields=[
+				"sum(debit)-sum(credit) as balance",
+				"sum(debit_in_account_currency)-sum(credit_in_account_currency) as balance_in_account_currency",
+			],
+		)[0]
+		# account shouldn't have balance in base and account currency
+		self.assertEqual(acc_balance.balance, 0.0)
+		self.assertEqual(acc_balance.balance_in_account_currency, 0.0)
+
+	@change_settings(
+		"Accounts Settings",
+		{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
+	)
+	def test_03_accounts_only_with_account_currency_balance(self):
+		"""
+		Test Revaluation on Forex account with balance only in account currency
+		"""
+		precision = frappe.db.get_single_value("System Settings", "currency_precision")
+
+		# posting on previous date to make sure that ERR picks up the Payment entry's exchange
+		# rate while calculating gain/loss for account currency balance
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debtors_usd,
+			posting_date=add_days(today(), -1),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+			price_list_rate=100,
+			do_not_submit=1,
+		)
+		si.currency = "USD"
+		si.conversion_rate = 80
+		si.save().submit()
+
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.paid_amount = 95
+		pe.source_exchange_rate = 84.211
+		pe.received_amount = 8000
+		pe.references = []
+		pe.save().submit()
+
+		acc_balance = frappe.db.get_all(
+			"GL Entry",
+			filters={"account": self.debtors_usd, "is_cancelled": 0},
+			fields=[
+				"sum(debit)-sum(credit) as balance",
+				"sum(debit_in_account_currency)-sum(credit_in_account_currency) as balance_in_account_currency",
+			],
+		)[0]
+		# account should have balance only in account currency
+		self.assertEqual(flt(acc_balance.balance, precision), 0.0)
+		self.assertEqual(flt(acc_balance.balance_in_account_currency, precision), 5.0)  # in USD
+
+		err = frappe.new_doc("Exchange Rate Revaluation")
+		err.company = (self.company,)
+		err.posting_date = today()
+		err.fetch_and_calculate_accounts_data()
+		err.set_total_gain_loss()
+		err = err.save().submit()
+
+		# Create JV for ERR
+		self.assertTrue(err.check_journal_entry_condition())
+		err_journals = err.make_jv_entries()
+		je = frappe.get_doc("Journal Entry", err_journals.get("zero_balance_jv"))
+		je = je.submit()
+
+		je.reload()
+		self.assertEqual(je.voucher_type, "Exchange Gain Or Loss")
+		self.assertEqual(len(je.accounts), 2)
+		# Only account currency fields will be posted to
+		for acc in je.accounts:
+			self.assertEqual(flt(acc.debit, precision), 0.0)
+			self.assertEqual(flt(acc.credit, precision), 0.0)
+
+		row = [x for x in je.accounts if x.account == self.debtors_usd][0]
+		self.assertEqual(flt(row.credit_in_account_currency, precision), 5.0)  # in USD
+		row = [x for x in je.accounts if x.account != self.debtors_usd][0]
+		self.assertEqual(flt(row.debit_in_account_currency, precision), 421.06)  # in INR
+
+		# total_debit and total_credit will be 0.0, as JV is posting only to account currency fields
+		self.assertEqual(flt(je.total_debit, precision), 0.0)
+		self.assertEqual(flt(je.total_credit, precision), 0.0)
+
+		acc_balance = frappe.db.get_all(
+			"GL Entry",
+			filters={"account": self.debtors_usd, "is_cancelled": 0},
+			fields=[
+				"sum(debit)-sum(credit) as balance",
+				"sum(debit_in_account_currency)-sum(credit_in_account_currency) as balance_in_account_currency",
+			],
+		)[0]
+		# account shouldn't have balance in base and account currency post revaluation
+		self.assertEqual(flt(acc_balance.balance, precision), 0.0)
+		self.assertEqual(flt(acc_balance.balance_in_account_currency, precision), 0.0)
+
+	@change_settings(
+		"Accounts Settings",
+		{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
+	)
+	def test_04_get_account_details_function(self):
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debtors_usd,
+			posting_date=today(),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+			price_list_rate=100,
+			do_not_submit=1,
+		)
+		si.currency = "USD"
+		si.conversion_rate = 80
+		si.save().submit()
+
+		from erpnext.accounts.doctype.exchange_rate_revaluation.exchange_rate_revaluation import (
+			get_account_details,
+		)
+
+		account_details = get_account_details(
+			self.company, si.posting_date, self.debtors_usd, "Customer", self.customer, 0.05
+		)
+		# not checking for new exchange rate and balances as it is dependent on live exchange rates
+		expected_data = {
+			"account_currency": "USD",
+			"balance_in_base_currency": 8000.0,
+			"balance_in_account_currency": 100.0,
+			"current_exchange_rate": 80.0,
+			"zero_balance": False,
+			"new_balance_in_account_currency": 100.0,
+		}
+
+		for key, val in expected_data.items():
+			self.assertEqual(expected_data.get(key), account_details.get(key))

erpnext/accounts/doctype/fiscal_year/fiscal_year.js

@@ -8,17 +8,6 @@ frappe.ui.form.on('Fiscal Year', {
 				frappe.datetime.add_days(frappe.defaults.get_default("year_end_date"), 1));
 		}
 	},
-	refresh: function (frm) {
-		if (!frm.doc.__islocal && (frm.doc.name != frappe.sys_defaults.fiscal_year)) {
-			frm.add_custom_button(__("Set as Default"), () => frm.events.set_as_default(frm));
-			frm.set_intro(__("To set this Fiscal Year as Default, click on 'Set as Default'"));
-		} else {
-			frm.set_intro("");
-		}
-	},
-	set_as_default: function(frm) {
-		return frm.call('set_as_default');
-	},
 	year_start_date: function(frm) {
 		if (!frm.doc.is_short_year) {
 			let year_end_date =

erpnext/accounts/doctype/fiscal_year/fiscal_year.py

@@ -4,7 +4,7 @@
 
 import frappe
 from dateutil.relativedelta import relativedelta
-from frappe import _, msgprint
+from frappe import _
 from frappe.model.document import Document
 from frappe.utils import add_days, add_years, cstr, getdate
 
@@ -14,22 +14,6 @@ class FiscalYearIncorrectDate(frappe.ValidationError):
 
 
 class FiscalYear(Document):
-	@frappe.whitelist()
-	def set_as_default(self):
-		frappe.db.set_value("Global Defaults", None, "current_fiscal_year", self.name)
-		global_defaults = frappe.get_doc("Global Defaults")
-		global_defaults.check_permission("write")
-		global_defaults.on_update()
-
-		# clear cache
-		frappe.clear_cache()
-
-		msgprint(
-			_(
-				"{0} is now the default Fiscal Year. Please refresh your browser for the change to take effect."
-			).format(self.name)
-		)
-
 	def validate(self):
 		self.validate_dates()
 		self.validate_overlap()
@@ -77,13 +61,6 @@ class FiscalYear(Document):
 		frappe.cache().delete_value("fiscal_years")
 
 	def on_trash(self):
-		global_defaults = frappe.get_doc("Global Defaults")
-		if global_defaults.current_fiscal_year == self.name:
-			frappe.throw(
-				_(
-					"You cannot delete Fiscal Year {0}. Fiscal Year {0} is set as default in Global Settings"
-				).format(self.name)
-			)
 		frappe.cache().delete_value("fiscal_years")
 
 	def validate_overlap(self):

erpnext/accounts/doctype/gl_entry/gl_entry.py

@@ -58,7 +58,14 @@ class GLEntry(Document):
 			validate_balance_type(self.account, adv_adj)
 			validate_frozen_account(self.account, adv_adj)
 
-			if frappe.db.get_value("Account", self.account, "account_type") not in [
+			if (
+				self.voucher_type == "Journal Entry"
+				and frappe.get_cached_value("Journal Entry", self.voucher_no, "voucher_type")
+				== "Exchange Gain Or Loss"
+			):
+				return
+
+			if frappe.get_cached_value("Account", self.account, "account_type") not in [
 				"Receivable",
 				"Payable",
 			]:

erpnext/accounts/doctype/journal_entry/journal_entry.js

@@ -8,7 +8,7 @@ frappe.provide("erpnext.journal_entry");
 frappe.ui.form.on("Journal Entry", {
 	setup: function(frm) {
 		frm.add_fetch("bank_account", "account", "account");
-		frm.ignore_doctypes_on_cancel_all = ['Sales Invoice', 'Purchase Invoice', 'Journal Entry', "Repost Payment Ledger", 'Asset', 'Asset Movement'];
+		frm.ignore_doctypes_on_cancel_all = ['Sales Invoice', 'Purchase Invoice', 'Journal Entry', 'Repost Payment Ledger', 'Asset', 'Asset Movement', 'Repost Accounting Ledger'];
 	},
 
 	refresh: function(frm) {

erpnext/accounts/doctype/journal_entry/journal_entry.json

@@ -9,6 +9,7 @@
  "engine": "InnoDB",
  "field_order": [
   "entry_type_and_date",
+  "is_system_generated",
   "title",
   "voucher_type",
   "naming_series",
@@ -533,13 +534,22 @@
    "label": "Process Deferred Accounting",
    "options": "Process Deferred Accounting",
    "read_only": 1
+  },
+  {
+   "default": "0",
+   "depends_on": "eval:doc.is_system_generated == 1;",
+   "fieldname": "is_system_generated",
+   "fieldtype": "Check",
+   "label": "Is System Generated",
+   "no_copy": 1,
+   "read_only": 1
   }
  ],
  "icon": "fa fa-file-text",
  "idx": 176,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-03-01 14:58:59.286591",
+ "modified": "2023-08-10 14:32:22.366895",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Journal Entry",

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -18,6 +18,7 @@ from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category
 )
 from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import (
+	cancel_exchange_gain_loss_journal,
 	get_account_currency,
 	get_balance_on,
 	get_stock_accounts,
@@ -87,15 +88,16 @@ class JournalEntry(AccountsController):
 		self.update_invoice_discounting()
 
 	def on_cancel(self):
-		from erpnext.accounts.utils import unlink_ref_doc_from_payment_entries
-
-		unlink_ref_doc_from_payment_entries(self)
+		# References for this Journal are removed on the `on_cancel` event in accounts_controller
+		super(JournalEntry, self).on_cancel()
 		self.ignore_linked_doctypes = (
 			"GL Entry",
 			"Stock Ledger Entry",
 			"Payment Ledger Entry",
 			"Repost Payment Ledger",
 			"Repost Payment Ledger Items",
+			"Repost Accounting Ledger",
+			"Repost Accounting Ledger Items",
 		)
 		self.make_gl_entries(1)
 		self.update_advance_paid()
@@ -396,6 +398,15 @@ class JournalEntry(AccountsController):
 							d.idx, d.account
 						)
 					)
+				elif (
+					d.party_type
+					and frappe.db.get_value("Party Type", d.party_type, "account_type") != account_type
+				):
+					frappe.throw(
+						_("Row {0}: Account {1} and Party Type {2} have different account types").format(
+							d.idx, d.account, d.party_type
+						)
+					)
 
 	def check_credit_limit(self):
 		customers = list(
@@ -478,11 +489,12 @@ class JournalEntry(AccountsController):
 				)
 
 				if not against_entries:
-					frappe.throw(
-						_(
-							"Journal Entry {0} does not have account {1} or already matched against other voucher"
-						).format(d.reference_name, d.account)
-					)
+					if self.voucher_type != "Exchange Gain Or Loss":
+						frappe.throw(
+							_(
+								"Journal Entry {0} does not have account {1} or already matched against other voucher"
+							).format(d.reference_name, d.account)
+						)
 				else:
 					dr_or_cr = "debit" if d.credit > 0 else "credit"
 					valid = False
@@ -565,7 +577,9 @@ class JournalEntry(AccountsController):
 						else:
 							party_account = against_voucher[1]
 
-					if against_voucher[0] != cstr(d.party) or party_account != d.account:
+					if (
+						against_voucher[0] != cstr(d.party) or party_account != d.account
+					) and self.voucher_type != "Exchange Gain Or Loss":
 						frappe.throw(
 							_("Row {0}: Party / Account does not match with {1} / {2} in {3} {4}").format(
 								d.idx,
@@ -747,18 +761,23 @@ class JournalEntry(AccountsController):
 				)
 			):
 
-				# Modified to include the posting date for which to retreive the exchange rate
-				d.exchange_rate = get_exchange_rate(
-					self.posting_date,
-					d.account,
-					d.account_currency,
-					self.company,
-					d.reference_type,
-					d.reference_name,
-					d.debit,
-					d.credit,
-					d.exchange_rate,
-				)
+				ignore_exchange_rate = False
+				if self.get("flags") and self.flags.get("ignore_exchange_rate"):
+					ignore_exchange_rate = True
+
+				if not ignore_exchange_rate:
+					# Modified to include the posting date for which to retreive the exchange rate
+					d.exchange_rate = get_exchange_rate(
+						self.posting_date,
+						d.account,
+						d.account_currency,
+						self.company,
+						d.reference_type,
+						d.reference_name,
+						d.debit,
+						d.credit,
+						d.exchange_rate,
+					)
 
 			if not d.exchange_rate:
 				frappe.throw(_("Row {0}: Exchange Rate is mandatory").format(d.idx))
@@ -766,6 +785,9 @@ class JournalEntry(AccountsController):
 	def create_remarks(self):
 		r = []
 
+		if self.flags.skip_remarks_creation:
+			return
+
 		if self.user_remark:
 			r.append(_("Note: {0}").format(self.user_remark))
 
@@ -914,6 +936,8 @@ class JournalEntry(AccountsController):
 				merge_entries=merge_entries,
 				update_outstanding=update_outstanding,
 			)
+			if cancel:
+				cancel_exchange_gain_loss_journal(frappe._dict(doctype=self.doctype, name=self.name))
 
 	@frappe.whitelist()
 	def get_balance(self, difference_account=None):

erpnext/accounts/doctype/journal_entry/test_journal_entry.py

@@ -5,6 +5,7 @@
 import unittest
 
 import frappe
+from frappe.tests.utils import change_settings
 from frappe.utils import flt, nowdate
 
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
@@ -13,6 +14,7 @@ from erpnext.exceptions import InvalidAccountCurrency
 
 
 class TestJournalEntry(unittest.TestCase):
+	@change_settings("Accounts Settings", {"unlink_payment_on_cancellation_of_invoice": 1})
 	def test_journal_entry_with_against_jv(self):
 		jv_invoice = frappe.copy_doc(test_records[2])
 		base_jv = frappe.copy_doc(test_records[0])

erpnext/accounts/doctype/journal_entry_account/journal_entry_account.json

@@ -203,7 +203,7 @@
    "fieldtype": "Select",
    "label": "Reference Type",
    "no_copy": 1,
-   "options": "\nSales Invoice\nPurchase Invoice\nJournal Entry\nSales Order\nPurchase Order\nExpense Claim\nAsset\nLoan\nPayroll Entry\nEmployee Advance\nExchange Rate Revaluation\nInvoice Discounting\nFees\nFull and Final Statement"
+   "options": "\nSales Invoice\nPurchase Invoice\nJournal Entry\nSales Order\nPurchase Order\nExpense Claim\nAsset\nLoan\nPayroll Entry\nEmployee Advance\nExchange Rate Revaluation\nInvoice Discounting\nFees\nFull and Final Statement\nPayment Entry"
   },
   {
    "fieldname": "reference_name",
@@ -284,7 +284,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2022-10-26 20:03:10.906259",
+ "modified": "2023-06-16 14:11:13.507807",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Journal Entry Account",

erpnext/accounts/doctype/ledger_merge/ledger_merge.py

@@ -49,9 +49,6 @@ def start_merge(docname):
 				merge_account(
 					row.account,
 					ledger_merge.account,
-					ledger_merge.is_group,
-					ledger_merge.root_type,
-					ledger_merge.company,
 				)
 				row.db_set("merged", 1)
 				frappe.db.commit()

erpnext/accounts/doctype/loyalty_program/loyalty_program.py

@@ -141,7 +141,7 @@ def validate_loyalty_points(ref_doc, points_to_redeem):
 		)
 
 		if points_to_redeem > loyalty_program_details.loyalty_points:
-			frappe.throw(_("You don't have enought Loyalty Points to redeem"))
+			frappe.throw(_("You don't have enough Loyalty Points to redeem"))
 
 		loyalty_amount = flt(points_to_redeem * loyalty_program_details.conversion_factor)
 

erpnext/accounts/doctype/payment_entry/payment_entry.js

@@ -7,7 +7,7 @@ cur_frm.cscript.tax_table = "Advance Taxes and Charges";
 
 frappe.ui.form.on('Payment Entry', {
 	onload: function(frm) {
-		frm.ignore_doctypes_on_cancel_all = ['Sales Invoice', 'Purchase Invoice', "Repost Payment Ledger"];
+		frm.ignore_doctypes_on_cancel_all = ['Sales Invoice', 'Purchase Invoice', 'Journal Entry', 'Repost Payment Ledger','Repost Accounting Ledger'];
 
 		if(frm.doc.__islocal) {
 			if (!frm.doc.paid_from) frm.set_value("paid_from_account_currency", null);
@@ -122,13 +122,10 @@ frappe.ui.form.on('Payment Entry', {
 		frm.set_query('payment_term', 'references', function(frm, cdt, cdn) {
 			const child = locals[cdt][cdn];
 			if (in_list(['Purchase Invoice', 'Sales Invoice'], child.reference_doctype) && child.reference_name) {
-				let payment_term_list = frappe.get_list('Payment Schedule', {'parent': child.reference_name});
-
-				payment_term_list = payment_term_list.map(pt => pt.payment_term);
-
 				return {
+					query: "erpnext.controllers.queries.get_payment_terms_for_references",
 					filters: {
-						'name': ['in', payment_term_list]
+						'reference': child.reference_name
 					}
 				}
 			}
@@ -529,15 +526,21 @@ frappe.ui.form.on('Payment Entry', {
 	},
 
 	source_exchange_rate: function(frm) {
+		let company_currency = frappe.get_doc(":Company", frm.doc.company).default_currency;
 		if (frm.doc.paid_amount) {
 			frm.set_value("base_paid_amount", flt(frm.doc.paid_amount) * flt(frm.doc.source_exchange_rate));
 			// target exchange rate should always be same as source if both account currencies is same
 			if(frm.doc.paid_from_account_currency == frm.doc.paid_to_account_currency) {
 				frm.set_value("target_exchange_rate", frm.doc.source_exchange_rate);
 				frm.set_value("base_received_amount", frm.doc.base_paid_amount);
+			} else if (company_currency == frm.doc.paid_to_account_currency) {
+				frm.set_value("received_amount", frm.doc.base_paid_amount);
+				frm.set_value("base_received_amount", frm.doc.base_paid_amount);
 			}
 
-			frm.events.set_unallocated_amount(frm);
+			// set_unallocated_amount is called by below method,
+			// no need trigger separately
+			frm.events.set_total_allocated_amount(frm);
 		}
 
 		// Make read only if Accounts Settings doesn't allow stale rates
@@ -546,6 +549,7 @@ frappe.ui.form.on('Payment Entry', {
 
 	target_exchange_rate: function(frm) {
 		frm.set_paid_amount_based_on_received_amount = true;
+		let company_currency = frappe.get_doc(":Company", frm.doc.company).default_currency;
 
 		if (frm.doc.received_amount) {
 			frm.set_value("base_received_amount",
@@ -555,9 +559,14 @@ frappe.ui.form.on('Payment Entry', {
 					(frm.doc.paid_from_account_currency == frm.doc.paid_to_account_currency)) {
 				frm.set_value("source_exchange_rate", frm.doc.target_exchange_rate);
 				frm.set_value("base_paid_amount", frm.doc.base_received_amount);
+			} else if (company_currency == frm.doc.paid_from_account_currency) {
+				frm.set_value("paid_amount", frm.doc.base_received_amount);
+				frm.set_value("base_paid_amount", frm.doc.base_received_amount);
 			}
 
-			frm.events.set_unallocated_amount(frm);
+			// set_unallocated_amount is called by below method,
+			// no need trigger separately
+			frm.events.set_total_allocated_amount(frm);
 		}
 		frm.set_paid_amount_based_on_received_amount = false;
 
@@ -873,12 +882,18 @@ frappe.ui.form.on('Payment Entry', {
 	},
 
 	set_total_allocated_amount: function(frm) {
+		let exchange_rate = 1;
+		if (frm.doc.payment_type == "Receive") {
+			exchange_rate = frm.doc.source_exchange_rate;
+		} else if (frm.doc.payment_type == "Pay") {
+			exchange_rate = frm.doc.target_exchange_rate;
+		}
 		var total_allocated_amount = 0.0;
 		var base_total_allocated_amount = 0.0;
 		$.each(frm.doc.references || [], function(i, row) {
 			if (row.allocated_amount) {
 				total_allocated_amount += flt(row.allocated_amount);
-				base_total_allocated_amount += flt(flt(row.allocated_amount)*flt(row.exchange_rate),
+				base_total_allocated_amount += flt(flt(row.allocated_amount)*flt(exchange_rate),
 					precision("base_paid_amount"));
 			}
 		});
@@ -897,12 +912,12 @@ frappe.ui.form.on('Payment Entry', {
 			if(frm.doc.payment_type == "Receive"
 				&& frm.doc.base_total_allocated_amount < frm.doc.base_received_amount + total_deductions
 				&& frm.doc.total_allocated_amount < frm.doc.paid_amount + (total_deductions / frm.doc.source_exchange_rate)) {
-					unallocated_amount = (frm.doc.base_received_amount + total_deductions + frm.doc.base_total_taxes_and_charges
+					unallocated_amount = (frm.doc.base_received_amount + total_deductions + flt(frm.doc.base_total_taxes_and_charges)
 						- frm.doc.base_total_allocated_amount) / frm.doc.source_exchange_rate;
 			} else if (frm.doc.payment_type == "Pay"
 				&& frm.doc.base_total_allocated_amount < frm.doc.base_paid_amount - total_deductions
 				&& frm.doc.total_allocated_amount < frm.doc.received_amount + (total_deductions / frm.doc.target_exchange_rate)) {
-					unallocated_amount = (frm.doc.base_paid_amount + frm.doc.base_total_taxes_and_charges - (total_deductions
+					unallocated_amount = (frm.doc.base_paid_amount + flt(frm.doc.base_total_taxes_and_charges) - (total_deductions
 						+ frm.doc.base_total_allocated_amount)) / frm.doc.target_exchange_rate;
 			}
 		}

erpnext/accounts/doctype/payment_entry/payment_entry.py

@@ -8,6 +8,7 @@ from functools import reduce
 import frappe
 from frappe import ValidationError, _, qb, scrub, throw
 from frappe.utils import cint, comma_or, flt, getdate, nowdate
+from frappe.utils.data import comma_and, fmt_money
 
 import erpnext
 from erpnext.accounts.doctype.bank_account.bank_account import (
@@ -23,7 +24,12 @@ from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category
 )
 from erpnext.accounts.general_ledger import make_gl_entries, process_gl_map
 from erpnext.accounts.party import get_party_account
-from erpnext.accounts.utils import get_account_currency, get_balance_on, get_outstanding_invoices
+from erpnext.accounts.utils import (
+	cancel_exchange_gain_loss_journal,
+	get_account_currency,
+	get_balance_on,
+	get_outstanding_invoices,
+)
 from erpnext.controllers.accounts_controller import (
 	AccountsController,
 	get_supplier_block_status,
@@ -60,7 +66,7 @@ class PaymentEntry(AccountsController):
 	def validate(self):
 		self.setup_party_account_field()
 		self.set_missing_values()
-		self.set_missing_ref_details()
+		self.set_missing_ref_details(force=True)
 		self.validate_payment_type()
 		self.validate_party_details()
 		self.set_exchange_rate()
@@ -99,7 +105,10 @@ class PaymentEntry(AccountsController):
 			"Payment Ledger Entry",
 			"Repost Payment Ledger",
 			"Repost Payment Ledger Items",
+			"Repost Accounting Ledger",
+			"Repost Accounting Ledger Items",
 		)
+		super(PaymentEntry, self).on_cancel()
 		self.make_gl_entries(cancel=1)
 		self.update_outstanding_amounts()
 		self.update_advance_paid()
@@ -163,53 +172,102 @@ class PaymentEntry(AccountsController):
 				if flt(d.allocated_amount) < 0 and flt(d.allocated_amount) < flt(d.outstanding_amount):
 					frappe.throw(fail_message.format(d.idx))
 
+	def term_based_allocation_enabled_for_reference(
+		self, reference_doctype: str, reference_name: str
+	) -> bool:
+		if (
+			reference_doctype
+			and reference_doctype in ["Sales Invoice", "Sales Order", "Purchase Order", "Purchase Invoice"]
+			and reference_name
+		):
+			if template := frappe.db.get_value(reference_doctype, reference_name, "payment_terms_template"):
+				return frappe.db.get_value(
+					"Payment Terms Template", template, "allocate_payment_based_on_payment_terms"
+				)
+		return False
+
 	def validate_allocated_amount_with_latest_data(self):
-		latest_references = get_outstanding_reference_documents(
-			{
-				"posting_date": self.posting_date,
-				"company": self.company,
-				"party_type": self.party_type,
-				"payment_type": self.payment_type,
-				"party": self.party,
-				"party_account": self.paid_from if self.payment_type == "Receive" else self.paid_to,
-				"get_outstanding_invoices": True,
-				"get_orders_to_be_billed": True,
-			}
-		)
+		if self.references:
+			uniq_vouchers = set([(x.reference_doctype, x.reference_name) for x in self.references])
+			vouchers = [frappe._dict({"voucher_type": x[0], "voucher_no": x[1]}) for x in uniq_vouchers]
+			latest_references = get_outstanding_reference_documents(
+				{
+					"posting_date": self.posting_date,
+					"company": self.company,
+					"party_type": self.party_type,
+					"payment_type": self.payment_type,
+					"party": self.party,
+					"party_account": self.paid_from if self.payment_type == "Receive" else self.paid_to,
+					"get_outstanding_invoices": True,
+					"get_orders_to_be_billed": True,
+					"vouchers": vouchers,
+				}
+			)
 
-		# Group latest_references by (voucher_type, voucher_no)
-		latest_lookup = {}
-		for d in latest_references:
-			d = frappe._dict(d)
-			latest_lookup.update({(d.voucher_type, d.voucher_no): d})
+			# Group latest_references by (voucher_type, voucher_no)
+			latest_lookup = {}
+			for d in latest_references:
+				d = frappe._dict(d)
+				latest_lookup.setdefault((d.voucher_type, d.voucher_no), frappe._dict())[d.payment_term] = d
 
-		for d in self.get("references"):
-			latest = latest_lookup.get((d.reference_doctype, d.reference_name))
+			for idx, d in enumerate(self.get("references"), start=1):
+				latest = latest_lookup.get((d.reference_doctype, d.reference_name)) or frappe._dict()
 
-			# The reference has already been fully paid
-			if not latest:
-				frappe.throw(
-					_("{0} {1} has already been fully paid.").format(d.reference_doctype, d.reference_name)
-				)
-			# The reference has already been partly paid
-			elif (
-				latest.outstanding_amount < latest.invoice_amount
-				and d.outstanding_amount != latest.outstanding_amount
-			):
-				frappe.throw(
-					_(
-						"{0} {1} has already been partly paid. Please use the 'Get Outstanding Invoice' or the 'Get Outstanding Orders' button to get the latest outstanding amounts."
-					).format(d.reference_doctype, d.reference_name)
-				)
+				# If term based allocation is enabled, throw
+				if (
+					d.payment_term is None or d.payment_term == ""
+				) and self.term_based_allocation_enabled_for_reference(
+					d.reference_doctype, d.reference_name
+				):
+					frappe.throw(
+						_(
+							"{0} has Payment Term based allocation enabled. Select a Payment Term for Row #{1} in Payment References section"
+						).format(frappe.bold(d.reference_name), frappe.bold(idx))
+					)
 
-			fail_message = _("Row #{0}: Allocated Amount cannot be greater than outstanding amount.")
+				# if no payment template is used by invoice and has a custom term(no `payment_term`), then invoice outstanding will be in 'None' key
+				latest = latest.get(d.payment_term) or latest.get(None)
 
-			if (flt(d.allocated_amount)) > 0 and flt(d.allocated_amount) > flt(latest.outstanding_amount):
-				frappe.throw(fail_message.format(d.idx))
+				# The reference has already been fully paid
+				if not latest:
+					frappe.throw(
+						_("{0} {1} has already been fully paid.").format(_(d.reference_doctype), d.reference_name)
+					)
+				# The reference has already been partly paid
+				elif latest.outstanding_amount < latest.invoice_amount and flt(
+					d.outstanding_amount, d.precision("outstanding_amount")
+				) != flt(latest.outstanding_amount, d.precision("outstanding_amount")):
+					frappe.throw(
+						_(
+							"{0} {1} has already been partly paid. Please use the 'Get Outstanding Invoice' or the 'Get Outstanding Orders' button to get the latest outstanding amounts."
+						).format(_(d.reference_doctype), d.reference_name)
+					)
 
-			# Check for negative outstanding invoices as well
-			if flt(d.allocated_amount) < 0 and flt(d.allocated_amount) < flt(latest.outstanding_amount):
-				frappe.throw(fail_message.format(d.idx))
+				fail_message = _("Row #{0}: Allocated Amount cannot be greater than outstanding amount.")
+
+				if (
+					d.payment_term
+					and (
+						(flt(d.allocated_amount)) > 0
+						and latest.payment_term_outstanding
+						and (flt(d.allocated_amount) > flt(latest.payment_term_outstanding))
+					)
+					and self.term_based_allocation_enabled_for_reference(d.reference_doctype, d.reference_name)
+				):
+					frappe.throw(
+						_(
+							"Row #{0}: Allocated amount:{1} is greater than outstanding amount:{2} for Payment Term {3}"
+						).format(
+							d.idx, d.allocated_amount, latest.payment_term_outstanding, d.payment_term
+						)
+					)
+
+				if (flt(d.allocated_amount)) > 0 and flt(d.allocated_amount) > flt(latest.outstanding_amount):
+					frappe.throw(fail_message.format(d.idx))
+
+				# Check for negative outstanding invoices as well
+				if flt(d.allocated_amount) < 0 and flt(d.allocated_amount) < flt(latest.outstanding_amount):
+					frappe.throw(fail_message.format(d.idx))
 
 	def delink_advance_entry_references(self):
 		for reference in self.references:
@@ -301,7 +359,7 @@ class PaymentEntry(AccountsController):
 	def validate_party_details(self):
 		if self.party:
 			if not frappe.db.exists(self.party_type, self.party):
-				frappe.throw(_("Invalid {0}: {1}").format(self.party_type, self.party))
+				frappe.throw(_("{0} {1} does not exist").format(_(self.party_type), self.party))
 
 	def set_exchange_rate(self, ref_doc=None):
 		self.set_source_exchange_rate(ref_doc)
@@ -314,7 +372,7 @@ class PaymentEntry(AccountsController):
 			else:
 				if ref_doc:
 					if self.paid_from_account_currency == ref_doc.currency:
-						self.source_exchange_rate = ref_doc.get("exchange_rate")
+						self.source_exchange_rate = ref_doc.get("exchange_rate") or ref_doc.get("conversion_rate")
 
 			if not self.source_exchange_rate:
 				self.source_exchange_rate = get_exchange_rate(
@@ -327,7 +385,7 @@ class PaymentEntry(AccountsController):
 		elif self.paid_to and not self.target_exchange_rate:
 			if ref_doc:
 				if self.paid_to_account_currency == ref_doc.currency:
-					self.target_exchange_rate = ref_doc.get("exchange_rate")
+					self.target_exchange_rate = ref_doc.get("exchange_rate") or ref_doc.get("conversion_rate")
 
 			if not self.target_exchange_rate:
 				self.target_exchange_rate = get_exchange_rate(
@@ -350,7 +408,9 @@ class PaymentEntry(AccountsController):
 				continue
 			if d.reference_doctype not in valid_reference_doctypes:
 				frappe.throw(
-					_("Reference Doctype must be one of {0}").format(comma_or(valid_reference_doctypes))
+					_("Reference Doctype must be one of {0}").format(
+						comma_or((_(d) for d in valid_reference_doctypes))
+					)
 				)
 
 			elif d.reference_name:
@@ -363,7 +423,7 @@ class PaymentEntry(AccountsController):
 						if self.party != ref_doc.get(scrub(self.party_type)):
 							frappe.throw(
 								_("{0} {1} is not associated with {2} {3}").format(
-									d.reference_doctype, d.reference_name, self.party_type, self.party
+									_(d.reference_doctype), d.reference_name, _(self.party_type), self.party
 								)
 							)
 					else:
@@ -382,18 +442,18 @@ class PaymentEntry(AccountsController):
 						if ref_party_account != self.party_account:
 							frappe.throw(
 								_("{0} {1} is associated with {2}, but Party Account is {3}").format(
-									d.reference_doctype, d.reference_name, ref_party_account, self.party_account
+									_(d.reference_doctype), d.reference_name, ref_party_account, self.party_account
 								)
 							)
 
 						if ref_doc.doctype == "Purchase Invoice" and ref_doc.get("on_hold"):
 							frappe.throw(
-								_("{0} {1} is on hold").format(d.reference_doctype, d.reference_name),
-								title=_("Invalid Invoice"),
+								_("{0} {1} is on hold").format(_(d.reference_doctype), d.reference_name),
+								title=_("Invalid Purchase Invoice"),
 							)
 
 					if ref_doc.docstatus != 1:
-						frappe.throw(_("{0} {1} must be submitted").format(d.reference_doctype, d.reference_name))
+						frappe.throw(_("{0} {1} must be submitted").format(_(d.reference_doctype), d.reference_name))
 
 	def get_valid_reference_doctypes(self):
 		if self.party_type == "Customer":
@@ -419,14 +479,13 @@ class PaymentEntry(AccountsController):
 				if outstanding_amount <= 0 and not is_return:
 					no_oustanding_refs.setdefault(d.reference_doctype, []).append(d)
 
-		for k, v in no_oustanding_refs.items():
+		for reference_doctype, references in no_oustanding_refs.items():
 			frappe.msgprint(
 				_(
-					"{} - {} now has {} as it had no outstanding amount left before submitting the Payment Entry."
+					"References {0} of type {1} had no outstanding amount left before submitting the Payment Entry. Now they have a negative outstanding amount."
 				).format(
-					_(k),
-					frappe.bold(", ".join(d.reference_name for d in v)),
-					frappe.bold(_("negative outstanding amount")),
+					frappe.bold(comma_and([d.reference_name for d in references])),
+					_(reference_doctype),
 				)
 				+ "<br><br>"
 				+ _("If this is undesirable please cancel the corresponding Payment Entry."),
@@ -461,7 +520,7 @@ class PaymentEntry(AccountsController):
 					if not valid:
 						frappe.throw(
 							_("Against Journal Entry {0} does not have any unmatched {1} entry").format(
-								d.reference_name, dr_or_cr
+								d.reference_name, _(dr_or_cr)
 							)
 						)
 
@@ -528,7 +587,7 @@ class PaymentEntry(AccountsController):
 				if allocated_amount > outstanding:
 					frappe.throw(
 						_("Row #{0}: Cannot allocate more than {1} against payment term {2}").format(
-							idx, outstanding, key[0]
+							idx, fmt_money(outstanding), key[0]
 						)
 					)
 
@@ -588,7 +647,9 @@ class PaymentEntry(AccountsController):
 		if not self.apply_tax_withholding_amount:
 			return
 
-		net_total = self.paid_amount
+		order_amount = self.get_order_net_total()
+
+		net_total = flt(order_amount) + flt(self.unallocated_amount)
 
 		# Adding args as purchase invoice to get TDS amount
 		args = frappe._dict(
@@ -633,6 +694,20 @@ class PaymentEntry(AccountsController):
 		for d in to_remove:
 			self.remove(d)
 
+	def get_order_net_total(self):
+		if self.party_type == "Supplier":
+			doctype = "Purchase Order"
+		else:
+			doctype = "Sales Order"
+
+		docnames = [d.reference_name for d in self.references if d.reference_doctype == doctype]
+
+		tax_withholding_net_total = frappe.db.get_value(
+			doctype, {"name": ["in", docnames]}, ["sum(base_tax_withholding_net_total)"]
+		)
+
+		return tax_withholding_net_total
+
 	def apply_taxes(self):
 		self.initialize_taxes()
 		self.determine_exclusive_rate()
@@ -719,10 +794,30 @@ class PaymentEntry(AccountsController):
 				flt(d.allocated_amount) * flt(exchange_rate), self.precision("base_paid_amount")
 			)
 		else:
+
+			# Use source/target exchange rate, so no difference amount is calculated.
+			# then update exchange gain/loss amount in reference table
+			# if there is an exchange gain/loss amount in reference table, submit a JE for that
+
+			exchange_rate = 1
+			if self.payment_type == "Receive":
+				exchange_rate = self.source_exchange_rate
+			elif self.payment_type == "Pay":
+				exchange_rate = self.target_exchange_rate
+
 			base_allocated_amount += flt(
-				flt(d.allocated_amount) * flt(d.exchange_rate), self.precision("base_paid_amount")
+				flt(d.allocated_amount) * flt(exchange_rate), self.precision("base_paid_amount")
 			)
 
+			# on rare case, when `exchange_rate` is unset, gain/loss amount is incorrectly calculated
+			# for base currency transactions
+			if d.exchange_rate is None:
+				d.exchange_rate = 1
+
+			allocated_amount_in_pe_exchange_rate = flt(
+				flt(d.allocated_amount) * flt(d.exchange_rate), self.precision("base_paid_amount")
+			)
+			d.exchange_gain_loss = base_allocated_amount - allocated_amount_in_pe_exchange_rate
 		return base_allocated_amount
 
 	def set_total_allocated_amount(self):
@@ -832,7 +927,7 @@ class PaymentEntry(AccountsController):
 		elif paid_amount - additional_charges > total_negative_outstanding:
 			frappe.throw(
 				_("Paid Amount cannot be greater than total negative outstanding amount {0}").format(
-					total_negative_outstanding
+					fmt_money(total_negative_outstanding)
 				),
 				InvalidPaymentEntry,
 			)
@@ -913,6 +1008,10 @@ class PaymentEntry(AccountsController):
 		gl_entries = self.build_gl_map()
 		gl_entries = process_gl_map(gl_entries)
 		make_gl_entries(gl_entries, cancel=cancel, adv_adj=adv_adj)
+		if cancel:
+			cancel_exchange_gain_loss_journal(frappe._dict(doctype=self.doctype, name=self.name))
+		else:
+			self.make_exchange_gain_loss_journal()
 
 	def add_party_gl_entries(self, gl_entries):
 		if self.party_account:
@@ -1308,6 +1407,9 @@ def get_outstanding_reference_documents(args):
 	if args.get("party_type") == "Member":
 		return
 
+	if not args.get("get_outstanding_invoices") and not args.get("get_orders_to_be_billed"):
+		args["get_outstanding_invoices"] = True
+
 	ple = qb.DocType("Payment Ledger Entry")
 	common_filter = []
 	accounting_dimensions_filter = []
@@ -1353,6 +1455,14 @@ def get_outstanding_reference_documents(args):
 				fieldname, args.get(date_fields[0]), args.get(date_fields[1])
 			)
 			posting_and_due_date.append(ple[fieldname][args.get(date_fields[0]) : args.get(date_fields[1])])
+		elif args.get(date_fields[0]):
+			# if only from date is supplied
+			condition += " and {0} >= '{1}'".format(fieldname, args.get(date_fields[0]))
+			posting_and_due_date.append(ple[fieldname].gte(args.get(date_fields[0])))
+		elif args.get(date_fields[1]):
+			# if only to date is supplied
+			condition += " and {0} <= '{1}'".format(fieldname, args.get(date_fields[1]))
+			posting_and_due_date.append(ple[fieldname].lte(args.get(date_fields[1])))
 
 	if args.get("company"):
 		condition += " and company = {0}".format(frappe.db.escape(args.get("company")))
@@ -1371,9 +1481,12 @@ def get_outstanding_reference_documents(args):
 			min_outstanding=args.get("outstanding_amt_greater_than"),
 			max_outstanding=args.get("outstanding_amt_less_than"),
 			accounting_dimensions=accounting_dimensions_filter,
+			vouchers=args.get("vouchers") or None,
 		)
 
-		outstanding_invoices = split_invoices_based_on_payment_terms(outstanding_invoices)
+		outstanding_invoices = split_invoices_based_on_payment_terms(
+			outstanding_invoices, args.get("company")
+		)
 
 		for d in outstanding_invoices:
 			d["exchange_rate"] = 1
@@ -1425,15 +1538,34 @@ def get_outstanding_reference_documents(args):
 			_(
 				"No outstanding {0} found for the {1} {2} which qualify the filters you have specified."
 			).format(
-				ref_document_type, _(args.get("party_type")).lower(), frappe.bold(args.get("party"))
+				_(ref_document_type), _(args.get("party_type")).lower(), frappe.bold(args.get("party"))
 			)
 		)
 
 	return data
 
 
-def split_invoices_based_on_payment_terms(outstanding_invoices):
+def split_invoices_based_on_payment_terms(outstanding_invoices, company):
 	invoice_ref_based_on_payment_terms = {}
+
+	company_currency = (
+		frappe.db.get_value("Company", company, "default_currency") if company else None
+	)
+	exc_rates = frappe._dict()
+	for doctype in ["Sales Invoice", "Purchase Invoice"]:
+		invoices = [x.voucher_no for x in outstanding_invoices if x.voucher_type == doctype]
+		for x in frappe.db.get_all(
+			doctype,
+			filters={"name": ["in", invoices]},
+			fields=["name", "currency", "conversion_rate", "party_account_currency"],
+		):
+			exc_rates[x.name] = frappe._dict(
+				conversion_rate=x.conversion_rate,
+				currency=x.currency,
+				party_account_currency=x.party_account_currency,
+				company_currency=company_currency,
+			)
+
 	for idx, d in enumerate(outstanding_invoices):
 		if d.voucher_type in ["Sales Invoice", "Purchase Invoice"]:
 			payment_term_template = frappe.db.get_value(
@@ -1450,6 +1582,14 @@ def split_invoices_based_on_payment_terms(outstanding_invoices):
 
 					for payment_term in payment_schedule:
 						if payment_term.outstanding > 0.1:
+							doc_details = exc_rates.get(payment_term.parent, None)
+							is_multi_currency_acc = (doc_details.currency != doc_details.company_currency) and (
+								doc_details.party_account_currency != doc_details.company_currency
+							)
+							payment_term_outstanding = flt(payment_term.outstanding)
+							if not is_multi_currency_acc:
+								payment_term_outstanding = doc_details.conversion_rate * flt(payment_term.outstanding)
+
 							invoice_ref_based_on_payment_terms.setdefault(idx, [])
 							invoice_ref_based_on_payment_terms[idx].append(
 								frappe._dict(
@@ -1461,6 +1601,10 @@ def split_invoices_based_on_payment_terms(outstanding_invoices):
 										"posting_date": d.posting_date,
 										"invoice_amount": flt(d.invoice_amount),
 										"outstanding_amount": flt(d.outstanding_amount),
+										"payment_term_outstanding": payment_term_outstanding,
+										"allocated_amount": payment_term_outstanding
+										if payment_term_outstanding
+										else d.outstanding_amount,
 										"payment_amount": payment_term.payment_amount,
 										"payment_term": payment_term.payment_term,
 									}
@@ -1500,60 +1644,59 @@ def get_orders_to_be_billed(
 	cost_center=None,
 	filters=None,
 ):
+	voucher_type = None
 	if party_type == "Customer":
 		voucher_type = "Sales Order"
 	elif party_type == "Supplier":
 		voucher_type = "Purchase Order"
-	elif party_type == "Employee":
-		voucher_type = None
+
+	if not voucher_type:
+		return []
 
 	# Add cost center condition
-	if voucher_type:
-		doc = frappe.get_doc({"doctype": voucher_type})
-		condition = ""
-		if doc and hasattr(doc, "cost_center") and doc.cost_center:
-			condition = " and cost_center='%s'" % cost_center
+	doc = frappe.get_doc({"doctype": voucher_type})
+	condition = ""
+	if doc and hasattr(doc, "cost_center") and doc.cost_center:
+		condition = " and cost_center='%s'" % cost_center
 
-	orders = []
-	if voucher_type:
-		if party_account_currency == company_currency:
-			grand_total_field = "base_grand_total"
-			rounded_total_field = "base_rounded_total"
-		else:
-			grand_total_field = "grand_total"
-			rounded_total_field = "rounded_total"
+	if party_account_currency == company_currency:
+		grand_total_field = "base_grand_total"
+		rounded_total_field = "base_rounded_total"
+	else:
+		grand_total_field = "grand_total"
+		rounded_total_field = "rounded_total"
 
-		orders = frappe.db.sql(
-			"""
-			select
-				name as voucher_no,
-				if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) as invoice_amount,
-				(if({rounded_total_field}, {rounded_total_field}, {grand_total_field}) - advance_paid) as outstanding_amount,
-				transaction_date as posting_date
-			from
-				`tab{voucher_type}`
-			where
-				{party_type} = %s
-				and docstatus = 1
-				and company = %s
-				and ifnull(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,
-		)
+	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 ifnull(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,
+	)
 
 	order_list = []
 	for d in orders:
@@ -1586,6 +1729,8 @@ def get_negative_outstanding_invoices(
 	cost_center=None,
 	condition=None,
 ):
+	if party_type not in ["Customer", "Supplier"]:
+		return []
 	voucher_type = "Sales Invoice" if party_type == "Customer" else "Purchase Invoice"
 	supplier_condition = ""
 	if voucher_type == "Purchase Invoice":
@@ -1634,7 +1779,7 @@ def get_negative_outstanding_invoices(
 def get_party_details(company, party_type, party, date, cost_center=None):
 	bank_account = ""
 	if not frappe.db.exists(party_type, party):
-		frappe.throw(_("Invalid {0}: {1}").format(party_type, party))
+		frappe.throw(_("{0} {1} does not exist").format(_(party_type), party))
 
 	party_account = get_party_account(party_type, party, company)
 
@@ -1735,10 +1880,15 @@ def get_reference_details(reference_doctype, reference_name, party_account_curre
 		if not total_amount:
 			if party_account_currency == company_currency:
 				# for handling cases that don't have multi-currency (base field)
-				total_amount = ref_doc.get("grand_total") or ref_doc.get("base_grand_total")
+				total_amount = (
+					ref_doc.get("base_rounded_total")
+					or ref_doc.get("rounded_total")
+					or ref_doc.get("base_grand_total")
+					or ref_doc.get("grand_total")
+				)
 				exchange_rate = 1
 			else:
-				total_amount = ref_doc.get("grand_total")
+				total_amount = ref_doc.get("rounded_total") or ref_doc.get("grand_total")
 		if not exchange_rate:
 			# Get the exchange rate from the original ref doc
 			# or get it based on the posting date of the ref doc.
@@ -1777,13 +1927,12 @@ def get_payment_entry(
 	payment_type=None,
 	reference_date=None,
 ):
-	reference_doc = None
 	doc = frappe.get_doc(dt, dn)
 	over_billing_allowance = frappe.db.get_single_value("Accounts Settings", "over_billing_allowance")
 	if dt in ("Sales Order", "Purchase Order") and flt(doc.per_billed, 2) >= (
 		100.0 + over_billing_allowance
 	):
-		frappe.throw(_("Can only make payment against unbilled {0}").format(dt))
+		frappe.throw(_("Can only make payment against unbilled {0}").format(_(dt)))
 
 	if not party_type:
 		party_type = set_party_type(dt)
@@ -1918,7 +2067,7 @@ def get_payment_entry(
 	update_accounting_dimensions(pe, doc)
 
 	if party_account and bank:
-		pe.set_exchange_rate(ref_doc=reference_doc)
+		pe.set_exchange_rate(ref_doc=doc)
 		pe.set_amounts()
 
 		if discount_amount:
@@ -2031,7 +2180,7 @@ def set_paid_amount_and_received_amount(
 			if bank_amount:
 				received_amount = bank_amount
 			else:
-				if company_currency != bank.account_currency:
+				if bank and company_currency != bank.account_currency:
 					received_amount = paid_amount / doc.get("conversion_rate", 1)
 				else:
 					received_amount = paid_amount * doc.get("conversion_rate", 1)
@@ -2040,7 +2189,7 @@ def set_paid_amount_and_received_amount(
 			if bank_amount:
 				paid_amount = bank_amount
 			else:
-				if company_currency != bank.account_currency:
+				if bank and company_currency != bank.account_currency:
 					paid_amount = received_amount / doc.get("conversion_rate", 1)
 				else:
 					# if party account currency and bank currency is different then populate paid amount as well
@@ -2234,6 +2383,7 @@ def get_reference_as_per_payment_terms(
 					"due_date": doc.get("due_date"),
 					"total_amount": grand_total,
 					"outstanding_amount": outstanding_amount,
+					"payment_term_outstanding": payment_term_outstanding,
 					"payment_term": payment_term.payment_term,
 					"allocated_amount": payment_term_outstanding,
 				}

erpnext/accounts/doctype/payment_entry/test_payment_entry.py

@@ -11,6 +11,7 @@ from frappe.utils import flt, nowdate
 from erpnext.accounts.doctype.payment_entry.payment_entry import (
 	InvalidPaymentEntry,
 	get_payment_entry,
+	get_reference_details,
 )
 from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import (
 	make_purchase_invoice,
@@ -30,6 +31,16 @@ class TestPaymentEntry(FrappeTestCase):
 	def tearDown(self):
 		frappe.db.rollback()
 
+	def get_journals_for(self, voucher_type: str, voucher_no: str) -> list:
+		journals = []
+		if voucher_type and voucher_no:
+			journals = frappe.db.get_all(
+				"Journal Entry Account",
+				filters={"reference_type": voucher_type, "reference_name": voucher_no, "docstatus": 1},
+				fields=["parent"],
+			)
+		return journals
+
 	def test_payment_entry_against_order(self):
 		so = make_sales_order()
 		pe = get_payment_entry("Sales Order", so.name, bank_account="_Test Cash - _TC")
@@ -590,21 +601,15 @@ class TestPaymentEntry(FrappeTestCase):
 		pe.target_exchange_rate = 45.263
 		pe.reference_no = "1"
 		pe.reference_date = "2016-01-01"
-
-		pe.append(
-			"deductions",
-			{
-				"account": "_Test Exchange Gain/Loss - _TC",
-				"cost_center": "_Test Cost Center - _TC",
-				"amount": 94.80,
-			},
-		)
-
 		pe.save()
 
 		self.assertEqual(flt(pe.difference_amount, 2), 0.0)
 		self.assertEqual(flt(pe.unallocated_amount, 2), 0.0)
 
+		# the exchange gain/loss amount is captured in reference table and a separate Journal will be submitted for them
+		# payment entry will not be generating difference amount
+		self.assertEqual(flt(pe.references[0].exchange_gain_loss, 2), -94.74)
+
 	def test_payment_entry_retrieves_last_exchange_rate(self):
 		from erpnext.setup.doctype.currency_exchange.test_currency_exchange import (
 			save_new_records,
@@ -791,33 +796,28 @@ class TestPaymentEntry(FrappeTestCase):
 		pe.reference_no = "1"
 		pe.reference_date = "2016-01-01"
 		pe.source_exchange_rate = 55
-
-		pe.append(
-			"deductions",
-			{
-				"account": "_Test Exchange Gain/Loss - _TC",
-				"cost_center": "_Test Cost Center - _TC",
-				"amount": -500,
-			},
-		)
 		pe.save()
 
 		self.assertEqual(pe.unallocated_amount, 0)
 		self.assertEqual(pe.difference_amount, 0)
-
+		self.assertEqual(pe.references[0].exchange_gain_loss, 500)
 		pe.submit()
 
 		expected_gle = dict(
 			(d[0], d)
 			for d in [
-				["_Test Receivable USD - _TC", 0, 5000, si.name],
+				["_Test Receivable USD - _TC", 0, 5500, si.name],
 				["_Test Bank USD - _TC", 5500, 0, None],
-				["_Test Exchange Gain/Loss - _TC", 0, 500, None],
 			]
 		)
 
 		self.validate_gl_entries(pe.name, expected_gle)
 
+		# Exchange gain/loss should have been posted through a journal
+		exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+		exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+
+		self.assertEqual(exc_je_for_si, exc_je_for_pe)
 		outstanding_amount = flt(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"))
 		self.assertEqual(outstanding_amount, 0)
 
@@ -1037,6 +1037,188 @@ class TestPaymentEntry(FrappeTestCase):
 
 		self.assertRaises(frappe.ValidationError, pe_draft.submit)
 
+	def test_details_update_on_reference_table(self):
+		so = make_sales_order(
+			customer="_Test Customer USD", currency="USD", qty=1, rate=100, do_not_submit=True
+		)
+		so.conversion_rate = 50
+		so.submit()
+		pe = get_payment_entry("Sales Order", so.name)
+		pe.references.clear()
+		pe.paid_from = "Debtors - _TC"
+		pe.paid_from_account_currency = "INR"
+		pe.source_exchange_rate = 50
+		pe.save()
+
+		ref_details = get_reference_details(so.doctype, so.name, pe.paid_from_account_currency)
+		expected_response = {
+			"total_amount": 5000.0,
+			"outstanding_amount": 5000.0,
+			"exchange_rate": 1.0,
+			"due_date": None,
+			"bill_no": None,
+		}
+		self.assertDictEqual(ref_details, expected_response)
+
+	@change_settings(
+		"Accounts Settings",
+		{
+			"unlink_payment_on_cancellation_of_invoice": 1,
+			"delete_linked_ledger_entries": 1,
+			"allow_multi_currency_invoices_against_single_party_account": 1,
+		},
+	)
+	def test_overallocation_validation_on_payment_terms(self):
+		"""
+		Validate Allocation on Payment Entry based on Payment Schedule. Upon overallocation, validation error must be thrown.
+
+		"""
+		customer = create_customer()
+		create_payment_terms_template()
+
+		# Validate allocation on base/company currency
+		si1 = create_sales_invoice(do_not_save=1, qty=1, rate=200)
+		si1.payment_terms_template = "Test Receivable Template"
+		si1.save().submit()
+
+		si1.reload()
+		pe = get_payment_entry(si1.doctype, si1.name).save()
+		# Allocated amount should be according to the payment schedule
+		for idx, schedule in enumerate(si1.payment_schedule):
+			with self.subTest(idx=idx):
+				self.assertEqual(flt(schedule.payment_amount), flt(pe.references[idx].allocated_amount))
+		pe.save()
+
+		# Overallocation validation should trigger
+		pe.paid_amount = 400
+		pe.references[0].allocated_amount = 200
+		pe.references[1].allocated_amount = 200
+		self.assertRaises(frappe.ValidationError, pe.save)
+		pe.delete()
+		si1.cancel()
+		si1.delete()
+
+		# Validate allocation on foreign currency
+		si2 = create_sales_invoice(
+			customer="_Test Customer USD",
+			debit_to="_Test Receivable USD - _TC",
+			currency="USD",
+			conversion_rate=80,
+			do_not_save=1,
+		)
+		si2.payment_terms_template = "Test Receivable Template"
+		si2.save().submit()
+
+		si2.reload()
+		pe = get_payment_entry(si2.doctype, si2.name).save()
+		# Allocated amount should be according to the payment schedule
+		for idx, schedule in enumerate(si2.payment_schedule):
+			with self.subTest(idx=idx):
+				self.assertEqual(flt(schedule.payment_amount), flt(pe.references[idx].allocated_amount))
+		pe.save()
+
+		# Overallocation validation should trigger
+		pe.paid_amount = 200
+		pe.references[0].allocated_amount = 100
+		pe.references[1].allocated_amount = 100
+		self.assertRaises(frappe.ValidationError, pe.save)
+		pe.delete()
+		si2.cancel()
+		si2.delete()
+
+		# Validate allocation in base/company currency on a foreign currency document
+		# when invoice is made is foreign currency, but posted to base/company currency debtors account
+		si3 = create_sales_invoice(
+			customer=customer,
+			currency="USD",
+			conversion_rate=80,
+			do_not_save=1,
+		)
+		si3.payment_terms_template = "Test Receivable Template"
+		si3.save().submit()
+
+		si3.reload()
+		pe = get_payment_entry(si3.doctype, si3.name).save()
+		# Allocated amount should be equal to payment term outstanding
+		self.assertEqual(len(pe.references), 2)
+		for idx, ref in enumerate(pe.references):
+			with self.subTest(idx=idx):
+				self.assertEqual(ref.payment_term_outstanding, ref.allocated_amount)
+		pe.save()
+
+		# Overallocation validation should trigger
+		pe.paid_amount = 16000
+		pe.references[0].allocated_amount = 8000
+		pe.references[1].allocated_amount = 8000
+		self.assertRaises(frappe.ValidationError, pe.save)
+		pe.delete()
+		si3.cancel()
+		si3.delete()
+
+	@change_settings(
+		"Accounts Settings",
+		{
+			"unlink_payment_on_cancellation_of_invoice": 1,
+			"delete_linked_ledger_entries": 1,
+			"allow_multi_currency_invoices_against_single_party_account": 1,
+		},
+	)
+	def test_overallocation_validation_shouldnt_misfire(self):
+		"""
+		Overallocation validation shouldn't fire for Template without "Allocate Payment based on Payment Terms" enabled
+
+		"""
+		customer = create_customer()
+		create_payment_terms_template()
+
+		template = frappe.get_doc("Payment Terms Template", "Test Receivable Template")
+		template.allocate_payment_based_on_payment_terms = 0
+		template.save()
+
+		# Validate allocation on base/company currency
+		si = create_sales_invoice(do_not_save=1, qty=1, rate=200)
+		si.payment_terms_template = "Test Receivable Template"
+		si.save().submit()
+
+		si.reload()
+		pe = get_payment_entry(si.doctype, si.name).save()
+		# There will no term based allocation
+		self.assertEqual(len(pe.references), 1)
+		self.assertEqual(pe.references[0].payment_term, None)
+		self.assertEqual(flt(pe.references[0].allocated_amount), flt(si.grand_total))
+		pe.save()
+
+		# specify a term
+		pe.references[0].payment_term = template.terms[0].payment_term
+		# no validation error should be thrown
+		pe.save()
+
+		pe.paid_amount = si.grand_total + 1
+		pe.references[0].allocated_amount = si.grand_total + 1
+		self.assertRaises(frappe.ValidationError, pe.save)
+
+		template = frappe.get_doc("Payment Terms Template", "Test Receivable Template")
+		template.allocate_payment_based_on_payment_terms = 1
+		template.save()
+
+	def test_allocation_validation_for_sales_order(self):
+		so = make_sales_order(do_not_save=True)
+		so.items[0].rate = 99.55
+		so.save().submit()
+		self.assertGreater(so.rounded_total, 0.0)
+		pe = get_payment_entry("Sales Order", so.name, bank_account="_Test Cash - _TC")
+		pe.paid_from = "Debtors - _TC"
+		pe.paid_amount = 45.55
+		pe.references[0].allocated_amount = 45.55
+		pe.save().submit()
+		pe = get_payment_entry("Sales Order", so.name, bank_account="_Test Cash - _TC")
+		pe.paid_from = "Debtors - _TC"
+		# No validation error should be thrown here.
+		pe.save().submit()
+
+		so.reload()
+		self.assertEqual(so.advance_paid, so.rounded_total)
+
 
 def create_payment_entry(**args):
 	payment_entry = frappe.new_doc("Payment Entry")
@@ -1126,3 +1308,17 @@ def create_payment_terms_template_with_discount(
 def create_payment_term(name):
 	if not frappe.db.exists("Payment Term", name):
 		frappe.get_doc({"doctype": "Payment Term", "payment_term_name": name}).insert()
+
+
+def create_customer(name="_Test Customer 2 USD", currency="USD"):
+	customer = None
+	if frappe.db.exists("Customer", name):
+		customer = name
+	else:
+		customer = frappe.new_doc("Customer")
+		customer.customer_name = name
+		customer.default_currency = currency
+		customer.type = "Individual"
+		customer.save()
+		customer = customer.name
+	return customer

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.js

@@ -151,6 +151,15 @@ erpnext.accounts.PaymentReconciliationController = class PaymentReconciliationCo
 		this.frm.refresh();
 	}
 
+	invoice_name() {
+		this.frm.trigger("get_unreconciled_entries");
+	}
+
+	payment_name() {
+		this.frm.trigger("get_unreconciled_entries");
+	}
+
+
 	clear_child_tables() {
 		this.frm.clear_table("invoices");
 		this.frm.clear_table("payments");

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.json

@@ -26,8 +26,10 @@
   "bank_cash_account",
   "cost_center",
   "sec_break1",
+  "invoice_name",
   "invoices",
   "column_break_15",
+  "payment_name",
   "payments",
   "sec_break2",
   "allocation"
@@ -136,6 +138,7 @@
    "label": "Minimum Invoice Amount"
   },
   {
+   "default": "50",
    "description": "System will fetch all the entries if limit value is zero.",
    "fieldname": "invoice_limit",
    "fieldtype": "Int",
@@ -166,6 +169,7 @@
    "label": "Maximum Payment Amount"
   },
   {
+   "default": "50",
    "description": "System will fetch all the entries if limit value is zero.",
    "fieldname": "payment_limit",
    "fieldtype": "Int",
@@ -185,13 +189,23 @@
    "fieldtype": "Link",
    "label": "Cost Center",
    "options": "Cost Center"
+  },
+  {
+   "fieldname": "invoice_name",
+   "fieldtype": "Data",
+   "label": "Filter on Invoice"
+  },
+  {
+   "fieldname": "payment_name",
+   "fieldtype": "Data",
+   "label": "Filter on Payment"
   }
  ],
  "hide_toolbar": 1,
  "icon": "icon-resize-horizontal",
  "issingle": 1,
  "links": [],
- "modified": "2022-04-29 15:37:10.246831",
+ "modified": "2023-08-15 05:35:50.109290",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Payment Reconciliation",
@@ -218,4 +232,4 @@
  "sort_order": "DESC",
  "states": [],
  "track_changes": 1
-}
+}

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py

@@ -5,8 +5,9 @@
 import frappe
 from frappe import _, msgprint, qb
 from frappe.model.document import Document
+from frappe.query_builder import Criterion
 from frappe.query_builder.custom import ConstantColumn
-from frappe.utils import flt, get_link_to_form, getdate, nowdate, today
+from frappe.utils import flt, fmt_money, get_link_to_form, getdate, nowdate, today
 
 import erpnext
 from erpnext.accounts.doctype.process_payment_reconciliation.process_payment_reconciliation import (
@@ -14,6 +15,7 @@ from erpnext.accounts.doctype.process_payment_reconciliation.process_payment_rec
 )
 from erpnext.accounts.utils import (
 	QueryPaymentLedger,
+	create_gain_loss_journal,
 	get_outstanding_invoices,
 	reconcile_against_document,
 )
@@ -57,6 +59,9 @@ class PaymentReconciliation(Document):
 	def get_payment_entries(self):
 		order_doctype = "Sales Order" if self.party_type == "Customer" else "Purchase Order"
 		condition = self.get_conditions(get_payments=True)
+		if self.payment_name:
+			condition += "name like '%%{0}%%'".format(self.payment_name)
+
 		payment_entries = get_advance_payment_entries(
 			self.party_type,
 			self.party,
@@ -72,6 +77,9 @@ class PaymentReconciliation(Document):
 	def get_jv_entries(self):
 		condition = self.get_conditions()
 
+		if self.payment_name:
+			condition += f" and t1.name like '%%{self.payment_name}%%'"
+
 		if self.get("cost_center"):
 			condition += f" and t2.cost_center = '{self.cost_center}' "
 
@@ -92,7 +100,7 @@ class PaymentReconciliation(Document):
 				"Journal Entry" as reference_type, t1.name as reference_name,
 				t1.posting_date, t1.remark as remarks, t2.name as reference_row,
 				{dr_or_cr} as amount, t2.is_advance, t2.exchange_rate,
-				t2.account_currency as currency
+				t2.account_currency as currency, t2.cost_center as cost_center
 			from
 				`tabJournal Entry` t1, `tabJournal Entry Account` t2
 			where
@@ -129,6 +137,15 @@ class PaymentReconciliation(Document):
 	def get_return_invoices(self):
 		voucher_type = "Sales Invoice" if self.party_type == "Customer" else "Purchase Invoice"
 		doc = qb.DocType(voucher_type)
+
+		conditions = []
+		conditions.append(doc.docstatus == 1)
+		conditions.append(doc[frappe.scrub(self.party_type)] == self.party)
+		conditions.append(doc.is_return == 1)
+
+		if self.payment_name:
+			conditions.append(doc.name.like(f"%{self.payment_name}%"))
+
 		self.return_invoices = (
 			qb.from_(doc)
 			.select(
@@ -136,11 +153,7 @@ class PaymentReconciliation(Document):
 				doc.name.as_("voucher_no"),
 				doc.return_against,
 			)
-			.where(
-				(doc.docstatus == 1)
-				& (doc[frappe.scrub(self.party_type)] == self.party)
-				& (doc.is_return == 1)
-			)
+			.where(Criterion.all(conditions))
 			.run(as_dict=True)
 		)
 
@@ -183,6 +196,7 @@ class PaymentReconciliation(Document):
 								"amount": -(inv.outstanding_in_account_currency),
 								"posting_date": inv.posting_date,
 								"currency": inv.currency,
+								"cost_center": inv.cost_center,
 							}
 						)
 					)
@@ -209,6 +223,8 @@ class PaymentReconciliation(Document):
 			min_outstanding=self.minimum_invoice_amount if self.minimum_invoice_amount else None,
 			max_outstanding=self.maximum_invoice_amount if self.maximum_invoice_amount else None,
 			accounting_dimensions=self.accounting_dimension_filter_conditions,
+			limit=self.invoice_limit,
+			voucher_no=self.invoice_name,
 		)
 
 		cr_dr_notes = (
@@ -260,6 +276,11 @@ class PaymentReconciliation(Document):
 	def calculate_difference_on_allocation_change(self, payment_entry, invoice, allocated_amount):
 		invoice_exchange_map = self.get_invoice_exchange_map(invoice, payment_entry)
 		invoice[0]["exchange_rate"] = invoice_exchange_map.get(invoice[0].get("invoice_number"))
+		if payment_entry[0].get("reference_type") in ["Sales Invoice", "Purchase Invoice"]:
+			payment_entry[0]["exchange_rate"] = invoice_exchange_map.get(
+				payment_entry[0].get("reference_name")
+			)
+
 		new_difference_amount = self.get_difference_amount(
 			payment_entry[0], invoice[0], allocated_amount
 		)
@@ -324,6 +345,7 @@ class PaymentReconciliation(Document):
 				"allocated_amount": allocated_amount,
 				"difference_amount": pay.get("difference_amount"),
 				"currency": inv.get("currency"),
+				"cost_center": pay.get("cost_center"),
 			}
 		)
 
@@ -347,12 +369,6 @@ class PaymentReconciliation(Document):
 				payment_details = self.get_payment_details(row, dr_or_cr)
 				reconciled_entry.append(payment_details)
 
-				if payment_details.difference_amount and row.reference_type not in [
-					"Sales Invoice",
-					"Purchase Invoice",
-				]:
-					self.make_difference_entry(payment_details)
-
 		if entry_list:
 			reconcile_against_document(entry_list, skip_ref_details_update_for_pe)
 
@@ -385,59 +401,6 @@ class PaymentReconciliation(Document):
 
 		self.get_unreconciled_entries()
 
-	def make_difference_entry(self, row):
-		journal_entry = frappe.new_doc("Journal Entry")
-		journal_entry.voucher_type = "Exchange Gain Or Loss"
-		journal_entry.company = self.company
-		journal_entry.posting_date = nowdate()
-		journal_entry.multi_currency = 1
-
-		party_account_currency = frappe.get_cached_value(
-			"Account", self.receivable_payable_account, "account_currency"
-		)
-		difference_account_currency = frappe.get_cached_value(
-			"Account", row.difference_account, "account_currency"
-		)
-
-		# Account Currency has balance
-		dr_or_cr = "debit" if self.party_type == "Customer" else "credit"
-		reverse_dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"
-
-		journal_account = frappe._dict(
-			{
-				"account": self.receivable_payable_account,
-				"party_type": self.party_type,
-				"party": self.party,
-				"account_currency": party_account_currency,
-				"exchange_rate": 0,
-				"cost_center": erpnext.get_default_cost_center(self.company),
-				"reference_type": row.against_voucher_type,
-				"reference_name": row.against_voucher,
-				dr_or_cr: flt(row.difference_amount),
-				dr_or_cr + "_in_account_currency": 0,
-			}
-		)
-
-		journal_entry.append("accounts", journal_account)
-
-		journal_account = frappe._dict(
-			{
-				"account": row.difference_account,
-				"account_currency": difference_account_currency,
-				"exchange_rate": 1,
-				"cost_center": erpnext.get_default_cost_center(self.company),
-				reverse_dr_or_cr + "_in_account_currency": flt(row.difference_amount),
-				reverse_dr_or_cr: flt(row.difference_amount),
-			}
-		)
-
-		journal_entry.append("accounts", journal_account)
-
-		journal_entry.save()
-		journal_entry.submit()
-
-		return journal_entry
-
 	def get_payment_details(self, row, dr_or_cr):
 		return frappe._dict(
 			{
@@ -457,6 +420,7 @@ class PaymentReconciliation(Document):
 				"allocated_amount": flt(row.get("allocated_amount")),
 				"difference_amount": flt(row.get("difference_amount")),
 				"difference_account": row.get("difference_account"),
+				"cost_center": row.get("cost_center"),
 			}
 		)
 
@@ -603,16 +567,6 @@ class PaymentReconciliation(Document):
 
 
 def reconcile_dr_cr_note(dr_cr_notes, company):
-	def get_difference_row(inv):
-		if inv.difference_amount != 0 and inv.difference_account:
-			difference_row = {
-				"account": inv.difference_account,
-				inv.dr_or_cr: abs(inv.difference_amount) if inv.difference_amount > 0 else 0,
-				reconcile_dr_or_cr: abs(inv.difference_amount) if inv.difference_amount < 0 else 0,
-				"cost_center": erpnext.get_default_cost_center(company),
-			}
-			return difference_row
-
 	for inv in dr_cr_notes:
 		voucher_type = "Credit Note" if inv.voucher_type == "Sales Invoice" else "Debit Note"
 
@@ -639,7 +593,9 @@ def reconcile_dr_cr_note(dr_cr_notes, company):
 						inv.dr_or_cr: abs(inv.allocated_amount),
 						"reference_type": inv.against_voucher_type,
 						"reference_name": inv.against_voucher,
-						"cost_center": erpnext.get_default_cost_center(company),
+						"cost_center": inv.cost_center or erpnext.get_default_cost_center(company),
+						"user_remark": f"{fmt_money(flt(inv.allocated_amount), currency=company_currency)} against {inv.against_voucher}",
+						"exchange_rate": inv.exchange_rate,
 					},
 					{
 						"account": inv.account,
@@ -652,14 +608,45 @@ def reconcile_dr_cr_note(dr_cr_notes, company):
 						),
 						"reference_type": inv.voucher_type,
 						"reference_name": inv.voucher_no,
-						"cost_center": erpnext.get_default_cost_center(company),
+						"cost_center": inv.cost_center or erpnext.get_default_cost_center(company),
+						"user_remark": f"{fmt_money(flt(inv.allocated_amount), currency=company_currency)} from {inv.voucher_no}",
+						"exchange_rate": inv.exchange_rate,
 					},
 				],
 			}
 		)
 
-		if difference_entry := get_difference_row(inv):
-			jv.append("accounts", difference_entry)
-
 		jv.flags.ignore_mandatory = True
+		jv.flags.skip_remarks_creation = True
+		jv.flags.ignore_exchange_rate = True
+		jv.is_system_generated = True
+		jv.remark = None
 		jv.submit()
+
+		if inv.difference_amount != 0:
+			# make gain/loss journal
+			if inv.party_type == "Customer":
+				dr_or_cr = "credit" if inv.difference_amount < 0 else "debit"
+			else:
+				dr_or_cr = "debit" if inv.difference_amount < 0 else "credit"
+
+			reverse_dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"
+
+			create_gain_loss_journal(
+				company,
+				today(),
+				inv.party_type,
+				inv.party,
+				inv.account,
+				inv.difference_account,
+				inv.difference_amount,
+				dr_or_cr,
+				reverse_dr_or_cr,
+				inv.voucher_type,
+				inv.voucher_no,
+				None,
+				inv.against_voucher_type,
+				inv.against_voucher,
+				None,
+				inv.cost_center,
+			)

erpnext/accounts/doctype/payment_reconciliation/test_payment_reconciliation.py

@@ -686,14 +686,24 @@ class TestPaymentReconciliation(FrappeTestCase):
 
 		# Check if difference journal entry gets generated for difference amount after reconciliation
 		pr.reconcile()
-		total_debit_amount = frappe.db.get_all(
+		total_credit_amount = frappe.db.get_all(
 			"Journal Entry Account",
 			{"account": self.debtors_eur, "docstatus": 1, "reference_name": si.name},
-			"sum(debit) as amount",
+			"sum(credit) as amount",
 			group_by="reference_name",
 		)[0].amount
 
-		self.assertEqual(flt(total_debit_amount, 2), -500)
+		# total credit includes the exchange gain/loss amount
+		self.assertEqual(flt(total_credit_amount, 2), 8500)
+
+		jea_parent = frappe.db.get_all(
+			"Journal Entry Account",
+			filters={"account": self.debtors_eur, "docstatus": 1, "reference_name": si.name, "credit": 500},
+			fields=["parent"],
+		)[0]
+		self.assertEqual(
+			frappe.db.get_value("Journal Entry", jea_parent.parent, "voucher_type"), "Exchange Gain Or Loss"
+		)
 
 	def test_difference_amount_via_payment_entry(self):
 		# Make Sale Invoice

erpnext/accounts/doctype/payment_reconciliation_allocation/payment_reconciliation_allocation.json

@@ -22,7 +22,8 @@
   "column_break_7",
   "difference_account",
   "exchange_rate",
-  "currency"
+  "currency",
+  "cost_center"
  ],
  "fields": [
   {
@@ -144,11 +145,17 @@
    "fieldtype": "Float",
    "label": "Exchange Rate",
    "read_only": 1
+  },
+  {
+   "fieldname": "cost_center",
+   "fieldtype": "Link",
+   "label": "Cost Center",
+   "options": "Cost Center"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2022-12-24 21:01:14.882747",
+ "modified": "2023-09-03 07:52:33.684217",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Payment Reconciliation Allocation",

erpnext/accounts/doctype/payment_reconciliation_payment/payment_reconciliation_payment.json

@@ -16,7 +16,8 @@
   "sec_break1",
   "remark",
   "currency",
-  "exchange_rate"
+  "exchange_rate",
+  "cost_center"
  ],
  "fields": [
   {
@@ -98,11 +99,17 @@
    "fieldtype": "Float",
    "hidden": 1,
    "label": "Exchange Rate"
+  },
+  {
+   "fieldname": "cost_center",
+   "fieldtype": "Link",
+   "label": "Cost Center",
+   "options": "Cost Center"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2022-11-08 18:18:36.268760",
+ "modified": "2023-09-03 07:43:29.965353",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Payment Reconciliation Payment",

erpnext/accounts/doctype/payment_request/test_payment_request.py

@@ -144,8 +144,7 @@ class TestPaymentRequest(unittest.TestCase):
 			(d[0], d)
 			for d in [
 				["_Test Receivable USD - _TC", 0, 5000, si_usd.name],
-				[pr.payment_account, 6290.0, 0, None],
-				["_Test Exchange Gain/Loss - _TC", 0, 1290, None],
+				[pr.payment_account, 5000.0, 0, None],
 			]
 		)
 

erpnext/accounts/doctype/period_closing_voucher/period_closing_voucher.py

@@ -4,12 +4,13 @@
 
 import frappe
 from frappe import _
-from frappe.utils import flt
+from frappe.query_builder.functions import Sum
+from frappe.utils import add_days, flt
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
 )
-from erpnext.accounts.utils import get_account_currency
+from erpnext.accounts.utils import get_account_currency, get_fiscal_year, validate_fiscal_year
 from erpnext.controllers.accounts_controller import AccountsController
 
 
@@ -20,9 +21,17 @@ class PeriodClosingVoucher(AccountsController):
 
 	def on_submit(self):
 		self.db_set("gle_processing_status", "In Progress")
-		self.make_gl_entries()
+		get_opening_entries = False
+
+		if not frappe.db.exists(
+			"Period Closing Voucher", {"company": self.company, "docstatus": 1, "name": ("!=", self.name)}
+		):
+			get_opening_entries = True
+
+		self.make_gl_entries(get_opening_entries=get_opening_entries)
 
 	def on_cancel(self):
+		self.validate_future_closing_vouchers()
 		self.db_set("gle_processing_status", "In Progress")
 		self.ignore_linked_doctypes = ("GL Entry", "Stock Ledger Entry")
 		gle_count = frappe.db.count(
@@ -43,8 +52,27 @@ class PeriodClosingVoucher(AccountsController):
 		else:
 			make_reverse_gl_entries(voucher_type="Period Closing Voucher", voucher_no=self.name)
 
+		self.delete_closing_entries()
+
+	def validate_future_closing_vouchers(self):
+		if frappe.db.exists(
+			"Period Closing Voucher",
+			{"posting_date": (">", self.posting_date), "docstatus": 1, "company": self.company},
+		):
+			frappe.throw(
+				_(
+					"You can not cancel this Period Closing Voucher, please cancel the future Period Closing Vouchers first"
+				)
+			)
+
+	def delete_closing_entries(self):
+		closing_balance = frappe.qb.DocType("Account Closing Balance")
+		frappe.qb.from_(closing_balance).delete().where(
+			closing_balance.period_closing_voucher == self.name
+		).run()
+
 	def validate_account_head(self):
-		closing_account_type = frappe.db.get_value("Account", self.closing_account_head, "root_type")
+		closing_account_type = frappe.get_cached_value("Account", self.closing_account_head, "root_type")
 
 		if closing_account_type not in ["Liability", "Equity"]:
 			frappe.throw(
@@ -57,8 +85,6 @@ class PeriodClosingVoucher(AccountsController):
 			frappe.throw(_("Currency of the Closing Account must be {0}").format(company_currency))
 
 	def validate_posting_date(self):
-		from erpnext.accounts.utils import get_fiscal_year, validate_fiscal_year
-
 		validate_fiscal_year(
 			self.posting_date, self.fiscal_year, self.company, label=_("Posting Date"), doc=self
 		)
@@ -67,6 +93,8 @@ class PeriodClosingVoucher(AccountsController):
 			self.posting_date, self.fiscal_year, company=self.company
 		)[1]
 
+		self.check_if_previous_year_closed()
+
 		pce = frappe.db.sql(
 			"""select name from `tabPeriod Closing Voucher`
 			where posting_date > %s and fiscal_year = %s and docstatus = 1 and company = %s""",
@@ -79,28 +107,65 @@ class PeriodClosingVoucher(AccountsController):
 				)
 			)
 
-	def make_gl_entries(self):
+	def check_if_previous_year_closed(self):
+		last_year_closing = add_days(self.year_start_date, -1)
+
+		previous_fiscal_year = get_fiscal_year(last_year_closing, company=self.company, boolean=True)
+
+		if previous_fiscal_year and not frappe.db.exists(
+			"GL Entry", {"posting_date": ("<=", last_year_closing), "company": self.company}
+		):
+			return
+
+		if previous_fiscal_year and not frappe.db.exists(
+			"Period Closing Voucher",
+			{"posting_date": ("<=", last_year_closing), "docstatus": 1, "company": self.company},
+		):
+			frappe.throw(_("Previous Year is not closed, please close it first"))
+
+	def make_gl_entries(self, get_opening_entries=False):
 		gl_entries = self.get_gl_entries()
-		if gl_entries:
-			if len(gl_entries) > 5000:
-				frappe.enqueue(process_gl_entries, gl_entries=gl_entries, queue="long")
-				frappe.msgprint(
-					_("The GL Entries will be processed in the background, it can take a few minutes."),
-					alert=True,
-				)
-			else:
-				process_gl_entries(gl_entries)
+		closing_entries = self.get_grouped_gl_entries(get_opening_entries=get_opening_entries)
+		if len(gl_entries + closing_entries) > 3000:
+			frappe.enqueue(
+				process_gl_entries,
+				gl_entries=gl_entries,
+				closing_entries=closing_entries,
+				voucher_name=self.name,
+				company=self.company,
+				closing_date=self.posting_date,
+				queue="long",
+			)
+			frappe.msgprint(
+				_("The GL Entries will be processed in the background, it can take a few minutes."),
+				alert=True,
+			)
+		else:
+			process_gl_entries(gl_entries, closing_entries, self.name, self.company, self.posting_date)
+
+	def get_grouped_gl_entries(self, get_opening_entries=False):
+		closing_entries = []
+		for acc in self.get_balances_based_on_dimensions(
+			group_by_account=True, for_aggregation=True, get_opening_entries=get_opening_entries
+		):
+			closing_entries.append(self.get_closing_entries(acc))
+
+		return closing_entries
 
 	def get_gl_entries(self):
 		gl_entries = []
 
 		# pl account
-		for acc in self.get_pl_balances_based_on_dimensions(group_by_account=True):
+		for acc in self.get_balances_based_on_dimensions(
+			group_by_account=True, report_type="Profit and Loss"
+		):
 			if flt(acc.bal_in_company_currency):
 				gl_entries.append(self.get_gle_for_pl_account(acc))
 
 		# closing liability account
-		for acc in self.get_pl_balances_based_on_dimensions(group_by_account=False):
+		for acc in self.get_balances_based_on_dimensions(
+			group_by_account=False, report_type="Profit and Loss"
+		):
 			if flt(acc.bal_in_company_currency):
 				gl_entries.append(self.get_gle_for_closing_account(acc))
 
@@ -109,6 +174,8 @@ class PeriodClosingVoucher(AccountsController):
 	def get_gle_for_pl_account(self, acc):
 		gl_entry = self.get_gl_dict(
 			{
+				"company": self.company,
+				"closing_date": self.posting_date,
 				"account": acc.account,
 				"cost_center": acc.cost_center,
 				"finance_book": acc.finance_book,
@@ -121,6 +188,7 @@ class PeriodClosingVoucher(AccountsController):
 				if flt(acc.bal_in_account_currency) > 0
 				else 0,
 				"credit": abs(flt(acc.bal_in_company_currency)) if flt(acc.bal_in_company_currency) > 0 else 0,
+				"is_period_closing_voucher_entry": 1,
 			},
 			item=acc,
 		)
@@ -130,6 +198,8 @@ class PeriodClosingVoucher(AccountsController):
 	def get_gle_for_closing_account(self, acc):
 		gl_entry = self.get_gl_dict(
 			{
+				"company": self.company,
+				"closing_date": self.posting_date,
 				"account": self.closing_account_head,
 				"cost_center": acc.cost_center,
 				"finance_book": acc.finance_book,
@@ -142,12 +212,36 @@ class PeriodClosingVoucher(AccountsController):
 				if flt(acc.bal_in_account_currency) < 0
 				else 0,
 				"credit": abs(flt(acc.bal_in_company_currency)) if flt(acc.bal_in_company_currency) < 0 else 0,
+				"is_period_closing_voucher_entry": 1,
 			},
 			item=acc,
 		)
 		self.update_default_dimensions(gl_entry, acc)
 		return gl_entry
 
+	def get_closing_entries(self, acc):
+		closing_entry = self.get_gl_dict(
+			{
+				"company": self.company,
+				"closing_date": self.posting_date,
+				"period_closing_voucher": self.name,
+				"account": acc.account,
+				"cost_center": acc.cost_center,
+				"finance_book": acc.finance_book,
+				"account_currency": acc.account_currency,
+				"debit_in_account_currency": flt(acc.debit_in_account_currency),
+				"debit": flt(acc.debit),
+				"credit_in_account_currency": flt(acc.credit_in_account_currency),
+				"credit": flt(acc.credit),
+			},
+			item=acc,
+		)
+
+		for dimension in self.accounting_dimensions:
+			closing_entry.update({dimension: acc.get(dimension)})
+
+		return closing_entry
+
 	def update_default_dimensions(self, gl_entry, acc):
 		if not self.accounting_dimensions:
 			self.accounting_dimensions = get_accounting_dimensions()
@@ -155,53 +249,95 @@ class PeriodClosingVoucher(AccountsController):
 		for dimension in self.accounting_dimensions:
 			gl_entry.update({dimension: acc.get(dimension)})
 
-	def get_pl_balances_based_on_dimensions(self, group_by_account=False):
+	def get_balances_based_on_dimensions(
+		self, group_by_account=False, report_type=None, for_aggregation=False, get_opening_entries=False
+	):
 		"""Get balance for dimension-wise pl accounts"""
 
-		dimension_fields = ["t1.cost_center", "t1.finance_book"]
+		qb_dimension_fields = ["cost_center", "finance_book", "project"]
 
 		self.accounting_dimensions = get_accounting_dimensions()
 		for dimension in self.accounting_dimensions:
-			dimension_fields.append("t1.{0}".format(dimension))
+			qb_dimension_fields.append(dimension)
 
 		if group_by_account:
-			dimension_fields.append("t1.account")
+			qb_dimension_fields.append("account")
 
-		return frappe.db.sql(
-			"""
-			select
-				t1.account_currency,
-				{dimension_fields},
-				sum(t1.debit_in_account_currency) - sum(t1.credit_in_account_currency) as bal_in_account_currency,
-				sum(t1.debit) - sum(t1.credit) as bal_in_company_currency
-			from `tabGL Entry` t1
-			where
-				t1.is_cancelled = 0
-				and t1.account in (select name from `tabAccount` where report_type = 'Profit and Loss' and docstatus < 2 and company = %s)
-				and t1.posting_date between %s and %s
-			group by {dimension_fields}
-		""".format(
-				dimension_fields=", ".join(dimension_fields),
-			),
-			(self.company, self.get("year_start_date"), self.posting_date),
-			as_dict=1,
+		account_filters = {
+			"company": self.company,
+			"is_group": 0,
+		}
+
+		if report_type:
+			account_filters.update({"report_type": report_type})
+
+		accounts = frappe.get_all("Account", filters=account_filters, pluck="name")
+
+		gl_entry = frappe.qb.DocType("GL Entry")
+		query = frappe.qb.from_(gl_entry).select(gl_entry.account, gl_entry.account_currency)
+
+		if not for_aggregation:
+			query = query.select(
+				(Sum(gl_entry.debit_in_account_currency) - Sum(gl_entry.credit_in_account_currency)).as_(
+					"bal_in_account_currency"
+				),
+				(Sum(gl_entry.debit) - Sum(gl_entry.credit)).as_("bal_in_company_currency"),
+			)
+		else:
+			query = query.select(
+				(Sum(gl_entry.debit_in_account_currency)).as_("debit_in_account_currency"),
+				(Sum(gl_entry.credit_in_account_currency)).as_("credit_in_account_currency"),
+				(Sum(gl_entry.debit)).as_("debit"),
+				(Sum(gl_entry.credit)).as_("credit"),
+			)
+
+		for dimension in qb_dimension_fields:
+			query = query.select(gl_entry[dimension])
+
+		query = query.where(
+			(gl_entry.company == self.company)
+			& (gl_entry.is_cancelled == 0)
+			& (gl_entry.account.isin(accounts))
 		)
 
+		if get_opening_entries:
+			query = query.where(
+				gl_entry.posting_date.between(self.get("year_start_date"), self.posting_date)
+				| gl_entry.is_opening
+				== "Yes"
+			)
+		else:
+			query = query.where(
+				gl_entry.posting_date.between(self.get("year_start_date"), self.posting_date)
+				& gl_entry.is_opening
+				== "No"
+			)
 
-def process_gl_entries(gl_entries):
+		if for_aggregation:
+			query = query.where(gl_entry.voucher_type != "Period Closing Voucher")
+
+		for dimension in qb_dimension_fields:
+			query = query.groupby(gl_entry[dimension])
+
+		return query.run(as_dict=1)
+
+
+def process_gl_entries(gl_entries, closing_entries, voucher_name, company, closing_date):
+	from erpnext.accounts.doctype.account_closing_balance.account_closing_balance import (
+		make_closing_entries,
+	)
 	from erpnext.accounts.general_ledger import make_gl_entries
 
 	try:
-		make_gl_entries(gl_entries, merge_entries=False)
-		frappe.db.set_value(
-			"Period Closing Voucher", gl_entries[0].get("voucher_no"), "gle_processing_status", "Completed"
-		)
+		if gl_entries:
+			make_gl_entries(gl_entries, merge_entries=False)
+
+		make_closing_entries(gl_entries + closing_entries, voucher_name, company, closing_date)
+		frappe.db.set_value("Period Closing Voucher", voucher_name, "gle_processing_status", "Completed")
 	except Exception as e:
 		frappe.db.rollback()
 		frappe.log_error(e)
-		frappe.db.set_value(
-			"Period Closing Voucher", gl_entries[0].get("voucher_no"), "gle_processing_status", "Failed"
-		)
+		frappe.db.set_value("Period Closing Voucher", voucher_name, "gle_processing_status", "Failed")
 
 
 def make_reverse_gl_entries(voucher_type, voucher_no):

erpnext/accounts/doctype/period_closing_voucher/test_period_closing_voucher.py

@@ -16,16 +16,17 @@ from erpnext.accounts.utils import get_fiscal_year, now
 class TestPeriodClosingVoucher(unittest.TestCase):
 	def test_closing_entry(self):
 		frappe.db.sql("delete from `tabGL Entry` where company='Test PCV Company'")
+		frappe.db.sql("delete from `tabPeriod Closing Voucher` where company='Test PCV Company'")
 
 		company = create_company()
 		cost_center = create_cost_center("Test Cost Center 1")
 
 		jv1 = make_journal_entry(
+			posting_date="2021-03-15",
 			amount=400,
 			account1="Cash - TPC",
 			account2="Sales - TPC",
 			cost_center=cost_center,
-			posting_date=now(),
 			save=False,
 		)
 		jv1.company = company
@@ -33,18 +34,18 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 		jv1.submit()
 
 		jv2 = make_journal_entry(
+			posting_date="2021-03-15",
 			amount=600,
 			account1="Cost of Goods Sold - TPC",
 			account2="Cash - TPC",
 			cost_center=cost_center,
-			posting_date=now(),
 			save=False,
 		)
 		jv2.company = company
 		jv2.save()
 		jv2.submit()
 
-		pcv = self.make_period_closing_voucher()
+		pcv = self.make_period_closing_voucher(posting_date="2021-03-31")
 		surplus_account = pcv.closing_account_head
 
 		expected_gle = (
@@ -65,6 +66,7 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 
 	def test_cost_center_wise_posting(self):
 		frappe.db.sql("delete from `tabGL Entry` where company='Test PCV Company'")
+		frappe.db.sql("delete from `tabPeriod Closing Voucher` where company='Test PCV Company'")
 
 		company = create_company()
 		surplus_account = create_account()
@@ -81,6 +83,7 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 			debit_to="Debtors - TPC",
 			currency="USD",
 			customer="_Test Customer USD",
+			posting_date="2021-03-15",
 		)
 		create_sales_invoice(
 			company=company,
@@ -91,9 +94,10 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 			debit_to="Debtors - TPC",
 			currency="USD",
 			customer="_Test Customer USD",
+			posting_date="2021-03-15",
 		)
 
-		pcv = self.make_period_closing_voucher(submit=False)
+		pcv = self.make_period_closing_voucher(posting_date="2021-03-31", submit=False)
 		pcv.save()
 		pcv.submit()
 		surplus_account = pcv.closing_account_head
@@ -128,12 +132,13 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 
 	def test_period_closing_with_finance_book_entries(self):
 		frappe.db.sql("delete from `tabGL Entry` where company='Test PCV Company'")
+		frappe.db.sql("delete from `tabPeriod Closing Voucher` where company='Test PCV Company'")
 
 		company = create_company()
 		surplus_account = create_account()
 		cost_center = create_cost_center("Test Cost Center 1")
 
-		si = create_sales_invoice(
+		create_sales_invoice(
 			company=company,
 			income_account="Sales - TPC",
 			expense_account="Cost of Goods Sold - TPC",
@@ -142,6 +147,7 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 			debit_to="Debtors - TPC",
 			currency="USD",
 			customer="_Test Customer USD",
+			posting_date="2021-03-15",
 		)
 
 		jv = make_journal_entry(
@@ -149,14 +155,14 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 			account2="Sales - TPC",
 			amount=400,
 			cost_center=cost_center,
-			posting_date=now(),
+			posting_date="2021-03-15",
 		)
 		jv.company = company
 		jv.finance_book = create_finance_book().name
 		jv.save()
 		jv.submit()
 
-		pcv = self.make_period_closing_voucher()
+		pcv = self.make_period_closing_voucher(posting_date="2021-03-31")
 		surplus_account = pcv.closing_account_head
 
 		expected_gle = (
@@ -194,14 +200,130 @@ class TestPeriodClosingVoucher(unittest.TestCase):
 		repost_doc.posting_date = add_months(today(), 13)
 		repost_doc.save()
 
-	def make_period_closing_voucher(self, submit=True):
+	def test_gl_entries_restrictions(self):
+		frappe.db.sql("delete from `tabGL Entry` where company='Test PCV Company'")
+		frappe.db.sql("delete from `tabPeriod Closing Voucher` where company='Test PCV Company'")
+
+		company = create_company()
+		cost_center = create_cost_center("Test Cost Center 1")
+
+		self.make_period_closing_voucher(posting_date="2021-03-31")
+
+		jv1 = make_journal_entry(
+			posting_date="2021-03-15",
+			amount=400,
+			account1="Cash - TPC",
+			account2="Sales - TPC",
+			cost_center=cost_center,
+			save=False,
+		)
+		jv1.company = company
+		jv1.save()
+
+		self.assertRaises(frappe.ValidationError, jv1.submit)
+
+	def test_closing_balance_with_dimensions(self):
+		frappe.db.sql("delete from `tabGL Entry` where company='Test PCV Company'")
+		frappe.db.sql("delete from `tabPeriod Closing Voucher` where company='Test PCV Company'")
+		frappe.db.sql("delete from `tabAccount Closing Balance` where company='Test PCV Company'")
+
+		company = create_company()
+		cost_center1 = create_cost_center("Test Cost Center 1")
+		cost_center2 = create_cost_center("Test Cost Center 2")
+
+		jv1 = make_journal_entry(
+			posting_date="2021-03-15",
+			amount=400,
+			account1="Cash - TPC",
+			account2="Sales - TPC",
+			cost_center=cost_center1,
+			save=False,
+		)
+		jv1.company = company
+		jv1.save()
+		jv1.submit()
+
+		jv2 = make_journal_entry(
+			posting_date="2021-03-15",
+			amount=200,
+			account1="Cash - TPC",
+			account2="Sales - TPC",
+			cost_center=cost_center2,
+			save=False,
+		)
+		jv2.company = company
+		jv2.save()
+		jv2.submit()
+
+		pcv1 = self.make_period_closing_voucher(posting_date="2021-03-31")
+
+		closing_balance = frappe.db.get_value(
+			"Account Closing Balance",
+			{
+				"account": "Sales - TPC",
+				"cost_center": cost_center1,
+				"period_closing_voucher": pcv1.name,
+				"is_period_closing_voucher_entry": 0,
+			},
+			["credit", "credit_in_account_currency"],
+			as_dict=1,
+		)
+
+		self.assertEqual(closing_balance.credit, 400)
+		self.assertEqual(closing_balance.credit_in_account_currency, 400)
+
+		jv3 = make_journal_entry(
+			posting_date="2022-03-15",
+			amount=300,
+			account1="Cash - TPC",
+			account2="Sales - TPC",
+			cost_center=cost_center2,
+			save=False,
+		)
+
+		jv3.company = company
+		jv3.save()
+		jv3.submit()
+
+		pcv2 = self.make_period_closing_voucher(posting_date="2022-03-31")
+
+		cc1_closing_balance = frappe.db.get_value(
+			"Account Closing Balance",
+			{
+				"account": "Sales - TPC",
+				"cost_center": cost_center1,
+				"period_closing_voucher": pcv2.name,
+				"is_period_closing_voucher_entry": 0,
+			},
+			["credit", "credit_in_account_currency"],
+			as_dict=1,
+		)
+
+		cc2_closing_balance = frappe.db.get_value(
+			"Account Closing Balance",
+			{
+				"account": "Sales - TPC",
+				"cost_center": cost_center2,
+				"period_closing_voucher": pcv2.name,
+				"is_period_closing_voucher_entry": 0,
+			},
+			["credit", "credit_in_account_currency"],
+			as_dict=1,
+		)
+
+		self.assertEqual(cc1_closing_balance.credit, 400)
+		self.assertEqual(cc1_closing_balance.credit_in_account_currency, 400)
+		self.assertEqual(cc2_closing_balance.credit, 500)
+		self.assertEqual(cc2_closing_balance.credit_in_account_currency, 500)
+
+	def make_period_closing_voucher(self, posting_date=None, submit=True):
 		surplus_account = create_account()
 		cost_center = create_cost_center("Test Cost Center 1")
 		pcv = frappe.get_doc(
 			{
 				"doctype": "Period Closing Voucher",
-				"transaction_date": today(),
-				"posting_date": today(),
+				"transaction_date": posting_date or today(),
+				"posting_date": posting_date or today(),
 				"company": "Test PCV Company",
 				"fiscal_year": get_fiscal_year(today(), company="Test PCV Company")[0],
 				"cost_center": cost_center,

erpnext/accounts/doctype/pos_closing_entry/pos_closing_entry.js

@@ -153,7 +153,7 @@ frappe.ui.form.on('POS Closing Entry', {
 frappe.ui.form.on('POS Closing Entry Detail', {
 	closing_amount: (frm, cdt, cdn) => {
 		const row = locals[cdt][cdn];
-		frappe.model.set_value(cdt, cdn, "difference", flt(row.expected_amount - row.closing_amount));
+		frappe.model.set_value(cdt, cdn, "difference", flt(row.closing_amount - row.expected_amount));
 	}
 })
 

erpnext/accounts/doctype/pos_invoice/pos_invoice.js

@@ -130,6 +130,7 @@ erpnext.selling.POSInvoiceController = class POSInvoiceController extends erpnex
 			args: { "pos_profile": frm.pos_profile },
 			callback: ({ message: profile }) => {
 				this.update_customer_groups_settings(profile?.customer_groups);
+				this.frm.set_value("company", profile?.company);
 			},
 		});
 	}

erpnext/accounts/doctype/pos_invoice/pos_invoice.py

@@ -1,6 +1,6 @@
 # Copyright (c) 2015, Frappe Technologies Pvt. Ltd. and Contributors and contributors
 # For license information, please see license.txt
-
+import collections
 
 import frappe
 from frappe import _
@@ -43,6 +43,7 @@ class POSInvoice(SalesInvoice):
 		self.validate_debit_to_acc()
 		self.validate_write_off_account()
 		self.validate_change_amount()
+		self.validate_duplicate_serial_and_batch_no()
 		self.validate_change_account()
 		self.validate_item_cost_centers()
 		self.validate_warehouse()
@@ -54,6 +55,7 @@ class POSInvoice(SalesInvoice):
 		self.validate_pos()
 		self.validate_payment_amount()
 		self.validate_loyalty_transaction()
+		self.validate_company_with_pos_company()
 		if self.coupon_code:
 			from erpnext.accounts.doctype.pricing_rule.utils import validate_coupon_code
 
@@ -154,6 +156,27 @@ class POSInvoice(SalesInvoice):
 				title=_("Item Unavailable"),
 			)
 
+	def validate_duplicate_serial_and_batch_no(self):
+		serial_nos = []
+		batch_nos = []
+
+		for row in self.get("items"):
+			if row.serial_no:
+				serial_nos = row.serial_no.split("\n")
+
+			if row.batch_no and not row.serial_no:
+				batch_nos.append(row.batch_no)
+
+		if serial_nos:
+			for key, value in collections.Counter(serial_nos).items():
+				if value > 1:
+					frappe.throw(_("Duplicate Serial No {0} found").format("key"))
+
+		if batch_nos:
+			for key, value in collections.Counter(batch_nos).items():
+				if value > 1:
+					frappe.throw(_("Duplicate Batch No {0} found").format("key"))
+
 	def validate_pos_reserved_batch_qty(self, item):
 		filters = {"item_code": item.item_code, "warehouse": item.warehouse, "batch_no": item.batch_no}
 
@@ -370,6 +393,14 @@ class POSInvoice(SalesInvoice):
 			if total_amount_in_payments and total_amount_in_payments < invoice_total:
 				frappe.throw(_("Total payments amount can't be greater than {}").format(-invoice_total))
 
+	def validate_company_with_pos_company(self):
+		if self.company != frappe.db.get_value("POS Profile", self.pos_profile, "company"):
+			frappe.throw(
+				_("Company {} does not match with POS Profile Company {}").format(
+					self.company, frappe.db.get_value("POS Profile", self.pos_profile, "company")
+				)
+			)
+
 	def validate_loyalty_transaction(self):
 		if self.redeem_loyalty_points and (
 			not self.loyalty_redemption_account or not self.loyalty_redemption_cost_center
@@ -448,6 +479,7 @@ class POSInvoice(SalesInvoice):
 		profile = {}
 		if self.pos_profile:
 			profile = frappe.get_doc("POS Profile", self.pos_profile)
+			self.company = profile.get("company")
 
 		if not self.get("payments") and not for_validate:
 			update_multi_mode_option(self, profile)
@@ -651,7 +683,7 @@ def get_bundle_availability(bundle_item_code, warehouse):
 		item_pos_reserved_qty = get_pos_reserved_qty(item.item_code, warehouse)
 		available_qty = item_bin_qty - item_pos_reserved_qty
 
-		max_available_bundles = available_qty / item.stock_qty
+		max_available_bundles = available_qty / item.qty
 		if bundle_bin_qty > max_available_bundles and frappe.get_value(
 			"Item", item.item_code, "is_stock_item"
 		):

erpnext/accounts/doctype/process_deferred_accounting/test_process_deferred_accounting.py

@@ -16,8 +16,10 @@ from erpnext.stock.doctype.item.test_item import create_item
 class TestProcessDeferredAccounting(unittest.TestCase):
 	def test_creation_of_ledger_entry_on_submit(self):
 		"""test creation of gl entries on submission of document"""
+		change_acc_settings(acc_frozen_upto="2023-05-31", book_deferred_entries_based_on="Months")
+
 		deferred_account = create_account(
-			account_name="Deferred Revenue",
+			account_name="Deferred Revenue for Accounts Frozen",
 			parent_account="Current Liabilities - _TC",
 			company="_Test Company",
 		)
@@ -29,11 +31,11 @@ class TestProcessDeferredAccounting(unittest.TestCase):
 		item.save()
 
 		si = create_sales_invoice(
-			item=item.name, update_stock=0, posting_date="2019-01-10", do_not_submit=True
+			item=item.name, rate=3000, update_stock=0, posting_date="2023-07-01", do_not_submit=True
 		)
 		si.items[0].enable_deferred_revenue = 1
-		si.items[0].service_start_date = "2019-01-10"
-		si.items[0].service_end_date = "2019-03-15"
+		si.items[0].service_start_date = "2023-05-01"
+		si.items[0].service_end_date = "2023-07-31"
 		si.items[0].deferred_revenue_account = deferred_account
 		si.save()
 		si.submit()
@@ -41,9 +43,9 @@ class TestProcessDeferredAccounting(unittest.TestCase):
 		process_deferred_accounting = doc = frappe.get_doc(
 			dict(
 				doctype="Process Deferred Accounting",
-				posting_date="2019-01-01",
-				start_date="2019-01-01",
-				end_date="2019-01-31",
+				posting_date="2023-07-01",
+				start_date="2023-05-01",
+				end_date="2023-06-30",
 				type="Income",
 			)
 		)
@@ -52,11 +54,16 @@ class TestProcessDeferredAccounting(unittest.TestCase):
 		process_deferred_accounting.submit()
 
 		expected_gle = [
-			[deferred_account, 33.85, 0.0, "2019-01-31"],
-			["Sales - _TC", 0.0, 33.85, "2019-01-31"],
+			["Debtors - _TC", 3000, 0.0, "2023-07-01"],
+			[deferred_account, 0.0, 3000, "2023-07-01"],
+			["Sales - _TC", 0.0, 1000, "2023-06-30"],
+			[deferred_account, 1000, 0.0, "2023-06-30"],
+			["Sales - _TC", 0.0, 1000, "2023-06-30"],
+			[deferred_account, 1000, 0.0, "2023-06-30"],
 		]
 
-		check_gl_entries(self, si.name, expected_gle, "2019-01-10")
+		check_gl_entries(self, si.name, expected_gle, "2023-07-01")
+		change_acc_settings()
 
 	def test_pda_submission_and_cancellation(self):
 		pda = frappe.get_doc(
@@ -70,3 +77,10 @@ class TestProcessDeferredAccounting(unittest.TestCase):
 		)
 		pda.submit()
 		pda.cancel()
+
+
+def change_acc_settings(acc_frozen_upto="", book_deferred_entries_based_on="Days"):
+	acc_settings = frappe.get_doc("Accounts Settings", "Accounts Settings")
+	acc_settings.acc_frozen_upto = acc_frozen_upto
+	acc_settings.book_deferred_entries_based_on = book_deferred_entries_based_on
+	acc_settings.save()

erpnext/accounts/doctype/process_payment_reconciliation/process_payment_reconciliation.json

@@ -146,7 +146,7 @@
  "index_web_pages_for_search": 1,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-04-21 17:19:30.912953",
+ "modified": "2023-08-11 10:56:51.699137",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Process Payment Reconciliation",
@@ -154,15 +154,25 @@
  "owner": "Administrator",
  "permissions": [
   {
+   "amend": 1,
+   "cancel": 1,
    "create": 1,
    "delete": 1,
-   "email": 1,
-   "export": 1,
-   "print": 1,
    "read": 1,
-   "report": 1,
-   "role": "System Manager",
+   "role": "Accounts Manager",
    "share": 1,
+   "submit": 1,
+   "write": 1
+  },
+  {
+   "amend": 1,
+   "cancel": 1,
+   "create": 1,
+   "delete": 1,
+   "read": 1,
+   "role": "Accounts User",
+   "share": 1,
+   "submit": 1,
    "write": 1
   }
  ],

erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.json

@@ -49,6 +49,7 @@
   "column_break_21",
   "start_date",
   "section_break_33",
+  "pdf_name",
   "subject",
   "column_break_28",
   "cc_to",
@@ -273,7 +274,7 @@
    "fieldname": "help_text",
    "fieldtype": "HTML",
    "label": "Help Text",
-   "options": "<br>\n<h4>Note</h4>\n<ul>\n<li>\nYou can use <a href=\"https://jinja.palletsprojects.com/en/2.11.x/\" target=\"_blank\">Jinja tags</a> in <b>Subject</b> and <b>Body</b> fields for dynamic values.\n</li><li>\n    All fields in this doctype are available under the <b>doc</b> object and all fields for the customer to whom the mail will go to is available under the  <b>customer</b> object.\n</li></ul>\n<h4> Examples</h4>\n<!-- {% raw %} -->\n<ul>\n    <li><b>Subject</b>:<br><br><pre><code>Statement Of Accounts for {{ customer.name }}</code></pre><br></li>\n    <li><b>Body</b>: <br><br>\n<pre><code>Hello {{ customer.name }},<br>PFA your Statement Of Accounts from {{ doc.from_date }} to {{ doc.to_date }}.</code> </pre></li>\n</ul>\n<!-- {% endraw %} -->"
+   "options": "<br>\n<h4>Note</h4>\n<ul>\n<li>\nYou can use <a href=\"https://jinja.palletsprojects.com/en/2.11.x/\" target=\"_blank\">Jinja tags</a> in <b>Subject</b> and <b>Body</b> fields for dynamic values.\n</li><li>\n    All fields in this doctype are available under the <b>doc</b> object and all fields for the customer to whom the mail will go to is available under the  <b>customer</b> object.\n</li></ul>\n<h4> Examples</h4>\n<!-- {% raw %} -->\n<ul>\n    <li><b>Subject</b>:<br><br><pre><code>Statement Of Accounts for {{ customer.customer_name }}</code></pre><br></li>\n    <li><b>Body</b>: <br><br>\n<pre><code>Hello {{ customer.customer_name }},<br>PFA your Statement Of Accounts from {{ doc.from_date }} to {{ doc.to_date }}.</code> </pre></li>\n</ul>\n<!-- {% endraw %} -->"
   },
   {
    "fieldname": "subject",
@@ -368,10 +369,15 @@
    "fieldname": "based_on_payment_terms",
    "fieldtype": "Check",
    "label": "Based On Payment Terms"
+  },
+  {
+   "fieldname": "pdf_name",
+   "fieldtype": "Data",
+   "label": "PDF Name"
   }
  ],
  "links": [],
- "modified": "2023-06-23 10:13:15.051950",
+ "modified": "2023-08-28 12:59:53.071334",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Process Statement Of Accounts",

erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.py

@@ -26,7 +26,13 @@ class ProcessStatementOfAccounts(Document):
 		if not self.subject:
 			self.subject = "Statement Of Accounts for {{ customer.customer_name }}"
 		if not self.body:
-			self.body = "Hello {{ customer.name }},<br>PFA your Statement Of Accounts from {{ doc.from_date }} to {{ doc.to_date }}."
+			if self.report == "General Ledger":
+				body_str = " from {{ doc.from_date }} to {{ doc.to_date }}."
+			else:
+				body_str = " until {{ doc.posting_date }}."
+			self.body = "Hello {{ customer.customer_name }},<br>PFA your Statement Of Accounts" + body_str
+		if not self.pdf_name:
+			self.pdf_name = "{{ customer.customer_name }}"
 
 		validate_template(self.subject)
 		validate_template(self.body)
@@ -57,11 +63,6 @@ def get_report_pdf(doc, consolidated=True):
 
 		filters = get_common_filters(doc)
 
-		if doc.report == "General Ledger":
-			filters.update(get_gl_filters(doc, entry, tax_id, presentation_currency))
-		else:
-			filters.update(get_ar_filters(doc, entry))
-
 		if doc.report == "General Ledger":
 			col, res = get_soa(filters)
 			for x in [0, -2, -1]:
@@ -69,8 +70,11 @@ def get_report_pdf(doc, consolidated=True):
 			if len(res) == 3:
 				continue
 		else:
+			filters.update(get_ar_filters(doc, entry))
 			ar_res = get_ar_soa(filters)
 			col, res = ar_res[0], ar_res[1]
+			if not res:
+				continue
 
 		statement_dict[entry.customer] = get_html(doc, filters, entry, col, res, ageing)
 
@@ -138,7 +142,8 @@ def get_gl_filters(doc, entry, tax_id, presentation_currency):
 def get_ar_filters(doc, entry):
 	return {
 		"report_date": doc.posting_date if doc.posting_date else None,
-		"customer_name": entry.customer,
+		"customer": entry.customer,
+		"customer_name": entry.customer_name if entry.customer_name else None,
 		"payment_terms_template": doc.payment_terms_template if doc.payment_terms_template else None,
 		"sales_partner": doc.sales_partner if doc.sales_partner else None,
 		"sales_person": doc.sales_person if doc.sales_person else None,
@@ -362,16 +367,20 @@ def download_statements(document_name):
 
 
 @frappe.whitelist()
-def send_emails(document_name, from_scheduler=False):
+def send_emails(document_name, from_scheduler=False, posting_date=None):
 	doc = frappe.get_doc("Process Statement Of Accounts", document_name)
 	report = get_report_pdf(doc, consolidated=False)
 
 	if report:
 		for customer, report_pdf in report.items():
-			attachments = [{"fname": customer + ".pdf", "fcontent": report_pdf}]
+			context = get_context(customer, doc)
+			filename = frappe.render_template(doc.pdf_name, context)
+			attachments = [{"fname": filename + ".pdf", "fcontent": report_pdf}]
 
 			recipients, cc = get_recipients_and_cc(customer, doc)
-			context = get_context(customer, doc)
+			if not recipients:
+				continue
+
 			subject = frappe.render_template(doc.subject, context)
 			message = frappe.render_template(doc.body, context)
 
@@ -390,7 +399,7 @@ def send_emails(document_name, from_scheduler=False):
 			)
 
 		if doc.enable_auto_email and from_scheduler:
-			new_to_date = getdate(today())
+			new_to_date = getdate(posting_date or today())
 			if doc.frequency == "Weekly":
 				new_to_date = add_days(new_to_date, 7)
 			else:
@@ -399,8 +408,11 @@ def send_emails(document_name, from_scheduler=False):
 			doc.add_comment(
 				"Comment", "Emails sent on: " + frappe.utils.format_datetime(frappe.utils.now())
 			)
-			doc.db_set("to_date", new_to_date, commit=True)
-			doc.db_set("from_date", new_from_date, commit=True)
+			if doc.report == "General Ledger":
+				doc.db_set("to_date", new_to_date, commit=True)
+				doc.db_set("from_date", new_from_date, commit=True)
+			else:
+				doc.db_set("posting_date", new_to_date, commit=True)
 		return True
 	else:
 		return False
@@ -410,7 +422,8 @@ def send_emails(document_name, from_scheduler=False):
 def send_auto_email():
 	selected = frappe.get_list(
 		"Process Statement Of Accounts",
-		filters={"to_date": format_date(today()), "enable_auto_email": 1},
+		filters={"enable_auto_email": 1},
+		or_filters={"to_date": format_date(today()), "posting_date": format_date(today())},
 	)
 	for entry in selected:
 		send_emails(entry.name, from_scheduler=True)

erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts_accounts_receivable.html

@@ -8,18 +8,29 @@
 	}
 	</style>
 
+	<div id="header-html" class="hidden-pdf">
+		{% if letter_head.content %}
+		<div class="letter-head text-center">{{ letter_head.content }}</div>
+		<hr style="height:2px;border-width:0;color:black;background-color:black;">
+		{% endif %}
+	</div>
+	<div id="footer-html" class="visible-pdf">
+		{% if letter_head.footer %}
+		<div class="letter-head-footer">
+			<hr style="border-width:0;color:black;background-color:black;padding-bottom:2px;">
+			{{ letter_head.footer }}
+		</div>
+		{% endif %}
+	</div>
+
 	<h2 class="text-center" style="margin-top:0">{{ _(report.report_name) }}</h2>
 	<h4 class="text-center">
-		{% if (filters.customer_name) %}
-			{{ filters.customer_name }}
-		{% else %}
-			{{ filters.customer ~ filters.supplier }}
-		{% endif %}
+		{{ filters.customer_name }}
 	</h4>
 	<h6 class="text-center">
-			{% if (filters.tax_id) %}
-			{{ _("Tax Id: ") }}{{ filters.tax_id }}
-			{% endif %}
+		{% if (filters.tax_id) %}
+		{{ _("Tax Id: ") }}{{ filters.tax_id }}
+		{% endif %}
 	</h6>
 	<h5 class="text-center">
 		{{ _(filters.ageing_based_on) }}
@@ -345,4 +356,9 @@
 		</tbody>
 	</table>
 	{% endif %}
+	{% if terms_and_conditions %}
+	<div>
+		{{ terms_and_conditions }}
+	</div>
+	{% endif %}
 	<p class="text-right text-muted">{{ _("Printed On ") }}{{ frappe.utils.now() }}</p>

erpnext/accounts/doctype/process_statement_of_accounts/test_process_statement_of_accounts.py

@@ -1,9 +1,42 @@
 # Copyright (c) 2020, Frappe Technologies Pvt. Ltd. and Contributors
 # See license.txt
 
-# import frappe
 import unittest
 
+import frappe
+from frappe.utils import add_days, getdate, today
+
+from erpnext.accounts.doctype.process_statement_of_accounts.process_statement_of_accounts import (
+	send_emails,
+)
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+
 
 class TestProcessStatementOfAccounts(unittest.TestCase):
-	pass
+	def setUp(self):
+		self.si = create_sales_invoice()
+		self.process_soa = create_process_soa()
+
+	def test_auto_email_for_process_soa_ar(self):
+		send_emails(self.process_soa.name, from_scheduler=True)
+		self.process_soa.load_from_db()
+		self.assertEqual(self.process_soa.posting_date, getdate(add_days(today(), 7)))
+
+	def tearDown(self):
+		frappe.delete_doc_if_exists("Process Statement Of Accounts", "Test Process SOA")
+
+
+def create_process_soa():
+	frappe.delete_doc_if_exists("Process Statement Of Accounts", "Test Process SOA")
+	process_soa = frappe.new_doc("Process Statement Of Accounts")
+	soa_dict = {
+		"name": "Test Process SOA",
+		"company": "_Test Company",
+	}
+	process_soa.update(soa_dict)
+	process_soa.set("customers", [{"customer": "_Test Customer"}])
+	process_soa.enable_auto_email = 1
+	process_soa.frequency = "Weekly"
+	process_soa.report = "Accounts Receivable"
+	process_soa.save()
+	return process_soa

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.js

@@ -31,7 +31,7 @@ erpnext.accounts.PurchaseInvoice = class PurchaseInvoice extends erpnext.buying.
 		super.onload();
 
 		// Ignore linked advances
-		this.frm.ignore_doctypes_on_cancel_all = ['Journal Entry', 'Payment Entry', 'Purchase Invoice', "Repost Payment Ledger"];
+		this.frm.ignore_doctypes_on_cancel_all = ['Journal Entry', 'Payment Entry', 'Purchase Invoice', "Repost Payment Ledger", "Repost Accounting Ledger"];
 
 		if(!this.frm.doc.__islocal) {
 			// show credit_to in print format

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.json

@@ -547,6 +547,7 @@
    "depends_on": "update_stock",
    "fieldname": "rejected_warehouse",
    "fieldtype": "Link",
+   "ignore_user_permissions": 1,
    "label": "Rejected Warehouse",
    "no_copy": 1,
    "options": "Warehouse",
@@ -1573,7 +1574,7 @@
  "idx": 204,
  "is_submittable": 1,
  "links": [],
- "modified": "2023-04-29 12:57:50.832598",
+ "modified": "2023-07-04 17:23:59.145031",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice",

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -232,7 +232,7 @@ class PurchaseInvoice(BuyingController):
 		)
 
 		if (
-			cint(frappe.get_cached_value("Buying Settings", "None", "maintain_same_rate"))
+			cint(frappe.db.get_single_value("Buying Settings", "maintain_same_rate"))
 			and not self.is_return
 			and not self.is_internal_supplier
 		):
@@ -269,9 +269,7 @@ class PurchaseInvoice(BuyingController):
 			stock_not_billed_account = self.get_company_default("stock_received_but_not_billed")
 			stock_items = self.get_stock_items()
 
-		asset_items = [d.is_fixed_asset for d in self.items if d.is_fixed_asset]
-		if len(asset_items) > 0:
-			asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
+		asset_received_but_not_billed = None
 
 		if self.update_stock:
 			self.validate_item_code()
@@ -365,6 +363,8 @@ class PurchaseInvoice(BuyingController):
 					)
 				item.expense_account = asset_category_account
 			elif item.is_fixed_asset and item.pr_detail:
+				if not asset_received_but_not_billed:
+					asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
 				item.expense_account = asset_received_but_not_billed
 			elif not item.expense_account and for_validate:
 				throw(_("Expense account is mandatory for item {0}").format(item.item_code or item.item_name))
@@ -543,6 +543,7 @@ class PurchaseInvoice(BuyingController):
 					merge_entries=False,
 					from_repost=from_repost,
 				)
+				self.make_exchange_gain_loss_journal()
 			elif self.docstatus == 2:
 				provisional_entries = [a for a in gl_entries if a.voucher_type == "Purchase Receipt"]
 				make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
@@ -587,7 +588,6 @@ class PurchaseInvoice(BuyingController):
 			self.get_asset_gl_entry(gl_entries)
 
 		self.make_tax_gl_entries(gl_entries)
-		self.make_exchange_gain_loss_gl_entries(gl_entries)
 		self.make_internal_transfer_gl_entries(gl_entries)
 
 		gl_entries = make_regional_gl_entries(gl_entries, self)
@@ -768,21 +768,22 @@ class PurchaseInvoice(BuyingController):
 
 					# Amount added through landed-cost-voucher
 					if landed_cost_entries:
-						for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
-							gl_entries.append(
-								self.get_gl_dict(
-									{
-										"account": account,
-										"against": item.expense_account,
-										"cost_center": item.cost_center,
-										"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-										"credit": flt(amount["base_amount"]),
-										"credit_in_account_currency": flt(amount["amount"]),
-										"project": item.project or self.project,
-									},
-									item=item,
+						if (item.item_code, item.name) in landed_cost_entries:
+							for account, amount in landed_cost_entries[(item.item_code, item.name)].items():
+								gl_entries.append(
+									self.get_gl_dict(
+										{
+											"account": account,
+											"against": item.expense_account,
+											"cost_center": item.cost_center,
+											"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
+											"credit": flt(amount["base_amount"]),
+											"credit_in_account_currency": flt(amount["amount"]),
+											"project": item.project or self.project,
+										},
+										item=item,
+									)
 								)
-							)
 
 					# sub-contracting warehouse
 					if flt(item.rm_supp_cost):
@@ -976,33 +977,10 @@ class PurchaseInvoice(BuyingController):
 							item.item_tax_amount, item.precision("item_tax_amount")
 						)
 
-	def make_precision_loss_gl_entry(self, gl_entries):
-		round_off_account, round_off_cost_center = get_round_off_account_and_cost_center(
-			self.company, "Purchase Invoice", self.name, self.use_company_roundoff_cost_center
-		)
-
-		precision_loss = self.get("base_net_total") - flt(
-			self.get("net_total") * self.conversion_rate, self.precision("net_total")
-		)
-
-		if precision_loss:
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": round_off_account,
-						"against": self.supplier,
-						"credit": precision_loss,
-						"cost_center": round_off_cost_center
-						if self.use_company_roundoff_cost_center
-						else self.cost_center or round_off_cost_center,
-						"remarks": _("Net total calculation precision loss"),
-					}
-				)
-			)
-
 	def get_asset_gl_entry(self, gl_entries):
-		arbnb_account = self.get_company_default("asset_received_but_not_billed")
-		eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
+		arbnb_account = None
+		eiiav_account = None
+		asset_eiiav_currency = None
 
 		for item in self.get("items"):
 			if item.is_fixed_asset:
@@ -1014,6 +992,8 @@ class PurchaseInvoice(BuyingController):
 					"Asset Received But Not Billed",
 					"Fixed Asset",
 				]:
+					if not arbnb_account:
+						arbnb_account = self.get_company_default("asset_received_but_not_billed")
 					item.expense_account = arbnb_account
 
 				if not self.update_stock:
@@ -1036,7 +1016,10 @@ class PurchaseInvoice(BuyingController):
 					)
 
 					if item.item_tax_amount:
-						asset_eiiav_currency = get_account_currency(eiiav_account)
+						if not eiiav_account or not asset_eiiav_currency:
+							eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
+							asset_eiiav_currency = get_account_currency(eiiav_account)
+
 						gl_entries.append(
 							self.get_gl_dict(
 								{
@@ -1079,7 +1062,10 @@ class PurchaseInvoice(BuyingController):
 					)
 
 					if item.item_tax_amount and not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
-						asset_eiiav_currency = get_account_currency(eiiav_account)
+						if not eiiav_account or not asset_eiiav_currency:
+							eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
+							asset_eiiav_currency = get_account_currency(eiiav_account)
+
 						gl_entries.append(
 							self.get_gl_dict(
 								{
@@ -1099,47 +1085,46 @@ class PurchaseInvoice(BuyingController):
 							)
 						)
 
-					# When update stock is checked
 					# Assets are bought through this document then it will be linked to this document
-					if self.update_stock:
-						if flt(item.landed_cost_voucher_amount):
-							gl_entries.append(
-								self.get_gl_dict(
-									{
-										"account": eiiav_account,
-										"against": cwip_account,
-										"cost_center": item.cost_center,
-										"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-										"credit": flt(item.landed_cost_voucher_amount),
-										"project": item.project or self.project,
-									},
-									item=item,
-								)
-							)
+					if flt(item.landed_cost_voucher_amount):
+						if not eiiav_account:
+							eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
 
-							gl_entries.append(
-								self.get_gl_dict(
-									{
-										"account": cwip_account,
-										"against": eiiav_account,
-										"cost_center": item.cost_center,
-										"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
-										"debit": flt(item.landed_cost_voucher_amount),
-										"project": item.project or self.project,
-									},
-									item=item,
-								)
+						gl_entries.append(
+							self.get_gl_dict(
+								{
+									"account": eiiav_account,
+									"against": cwip_account,
+									"cost_center": item.cost_center,
+									"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
+									"credit": flt(item.landed_cost_voucher_amount),
+									"project": item.project or self.project,
+								},
+								item=item,
 							)
-
-						# update gross amount of assets bought through this document
-						assets = frappe.db.get_all(
-							"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
 						)
-						for asset in assets:
-							frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
-							frappe.db.set_value(
-								"Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate)
+
+						gl_entries.append(
+							self.get_gl_dict(
+								{
+									"account": cwip_account,
+									"against": eiiav_account,
+									"cost_center": item.cost_center,
+									"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
+									"debit": flt(item.landed_cost_voucher_amount),
+									"project": item.project or self.project,
+								},
+								item=item,
 							)
+						)
+
+					# update gross amount of assets bought through this document
+					assets = frappe.db.get_all(
+						"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
+					)
+					for asset in assets:
+						frappe.db.set_value("Asset", asset.name, "gross_purchase_amount", flt(item.valuation_rate))
+						frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
 
 		return gl_entries
 
@@ -1446,6 +1431,8 @@ class PurchaseInvoice(BuyingController):
 			"Repost Item Valuation",
 			"Repost Payment Ledger",
 			"Repost Payment Ledger Items",
+			"Repost Accounting Ledger",
+			"Repost Accounting Ledger Items",
 			"Payment Ledger Entry",
 			"Tax Withheld Vouchers",
 		)

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -1153,7 +1153,7 @@ class TestPurchaseInvoice(unittest.TestCase, StockTestMixin):
 
 		item = create_item("_Test Item for Deferred Accounting", is_purchase_item=True)
 		item.enable_deferred_expense = 1
-		item.deferred_expense_account = deferred_account
+		item.item_defaults[0].deferred_expense_account = deferred_account
 		item.save()
 
 		pi = make_purchase_invoice(item=item.name, qty=1, rate=100, do_not_save=True)
@@ -1264,10 +1264,11 @@ class TestPurchaseInvoice(unittest.TestCase, StockTestMixin):
 		pi.save()
 		pi.submit()
 
+		creditors_account = pi.credit_to
+
 		expected_gle = [
 			["_Test Account Cost for Goods Sold - _TC", 37500.0],
-			["_Test Payable USD - _TC", -35000.0],
-			["Exchange Gain/Loss - _TC", -2500.0],
+			["_Test Payable USD - _TC", -37500.0],
 		]
 
 		gl_entries = frappe.db.sql(
@@ -1284,6 +1285,31 @@ class TestPurchaseInvoice(unittest.TestCase, StockTestMixin):
 			self.assertEqual(expected_gle[i][0], gle.account)
 			self.assertEqual(expected_gle[i][1], gle.balance)
 
+		pi.reload()
+		self.assertEqual(pi.outstanding_amount, 0)
+
+		total_debit_amount = frappe.db.get_all(
+			"Journal Entry Account",
+			{"account": creditors_account, "docstatus": 1, "reference_name": pi.name},
+			"sum(debit) as amount",
+			group_by="reference_name",
+		)[0].amount
+		self.assertEqual(flt(total_debit_amount, 2), 2500)
+		jea_parent = frappe.db.get_all(
+			"Journal Entry Account",
+			filters={
+				"account": creditors_account,
+				"docstatus": 1,
+				"reference_name": pi.name,
+				"debit": 2500,
+				"debit_in_account_currency": 0,
+			},
+			fields=["parent"],
+		)[0]
+		self.assertEqual(
+			frappe.db.get_value("Journal Entry", jea_parent.parent, "voucher_type"), "Exchange Gain Or Loss"
+		)
+
 		pi_2 = make_purchase_invoice(
 			supplier="_Test Supplier USD",
 			currency="USD",
@@ -1308,10 +1334,12 @@ class TestPurchaseInvoice(unittest.TestCase, StockTestMixin):
 		pi_2.save()
 		pi_2.submit()
 
+		pi_2.reload()
+		self.assertEqual(pi_2.outstanding_amount, 0)
+
 		expected_gle = [
 			["_Test Account Cost for Goods Sold - _TC", 36500.0],
-			["_Test Payable USD - _TC", -35000.0],
-			["Exchange Gain/Loss - _TC", -1500.0],
+			["_Test Payable USD - _TC", -36500.0],
 		]
 
 		gl_entries = frappe.db.sql(
@@ -1342,12 +1370,39 @@ class TestPurchaseInvoice(unittest.TestCase, StockTestMixin):
 			self.assertEqual(expected_gle[i][0], gle.account)
 			self.assertEqual(expected_gle[i][1], gle.balance)
 
+		total_debit_amount = frappe.db.get_all(
+			"Journal Entry Account",
+			{"account": creditors_account, "docstatus": 1, "reference_name": pi_2.name},
+			"sum(debit) as amount",
+			group_by="reference_name",
+		)[0].amount
+		self.assertEqual(flt(total_debit_amount, 2), 1500)
+		jea_parent_2 = frappe.db.get_all(
+			"Journal Entry Account",
+			filters={
+				"account": creditors_account,
+				"docstatus": 1,
+				"reference_name": pi_2.name,
+				"debit": 1500,
+				"debit_in_account_currency": 0,
+			},
+			fields=["parent"],
+		)[0]
+		self.assertEqual(
+			frappe.db.get_value("Journal Entry", jea_parent_2.parent, "voucher_type"),
+			"Exchange Gain Or Loss",
+		)
+
 		pi.reload()
 		pi.cancel()
 
+		self.assertEqual(frappe.db.get_value("Journal Entry", jea_parent.parent, "docstatus"), 2)
+
 		pi_2.reload()
 		pi_2.cancel()
 
+		self.assertEqual(frappe.db.get_value("Journal Entry", jea_parent_2.parent, "docstatus"), 2)
+
 		pay.reload()
 		pay.cancel()
 
@@ -1670,23 +1725,147 @@ class TestPurchaseInvoice(unittest.TestCase, StockTestMixin):
 		rate = flt(sle.stock_value_difference) / flt(sle.actual_qty)
 		self.assertAlmostEqual(returned_inv.items[0].rate, rate)
 
+	def test_payment_allocation_for_payment_terms(self):
+		from erpnext.buying.doctype.purchase_order.test_purchase_order import (
+			create_pr_against_po,
+			create_purchase_order,
+		)
+		from erpnext.selling.doctype.sales_order.test_sales_order import (
+			automatically_fetch_payment_terms,
+		)
+		from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
+			make_purchase_invoice as make_pi_from_pr,
+		)
 
-def check_gl_entries(doc, voucher_no, expected_gle, posting_date):
-	gl_entries = frappe.db.sql(
-		"""select account, debit, credit, posting_date
-		from `tabGL Entry`
-		where voucher_type='Purchase Invoice' and voucher_no=%s and posting_date >= %s
-		order by posting_date asc, account asc""",
-		(voucher_no, posting_date),
-		as_dict=1,
+		automatically_fetch_payment_terms()
+		frappe.db.set_value(
+			"Payment Terms Template",
+			"_Test Payment Term Template",
+			"allocate_payment_based_on_payment_terms",
+			0,
+		)
+
+		po = create_purchase_order(do_not_save=1)
+		po.payment_terms_template = "_Test Payment Term Template"
+		po.save()
+		po.submit()
+
+		pr = create_pr_against_po(po.name, received_qty=4)
+		pi = make_pi_from_pr(pr.name)
+		self.assertEqual(pi.payment_schedule[0].payment_amount, 1000)
+
+		frappe.db.set_value(
+			"Payment Terms Template",
+			"_Test Payment Term Template",
+			"allocate_payment_based_on_payment_terms",
+			1,
+		)
+		pi = make_pi_from_pr(pr.name)
+		self.assertEqual(pi.payment_schedule[0].payment_amount, 2500)
+
+		automatically_fetch_payment_terms(enable=0)
+		frappe.db.set_value(
+			"Payment Terms Template",
+			"_Test Payment Term Template",
+			"allocate_payment_based_on_payment_terms",
+			0,
+		)
+
+	def test_offsetting_entries_for_accounting_dimensions(self):
+		from erpnext.accounts.doctype.account.test_account import create_account
+		from erpnext.accounts.report.trial_balance.test_trial_balance import (
+			clear_dimension_defaults,
+			create_accounting_dimension,
+			disable_dimension,
+		)
+
+		create_account(
+			account_name="Offsetting",
+			company="_Test Company",
+			parent_account="Temporary Accounts - _TC",
+		)
+
+		create_accounting_dimension(company="_Test Company", offsetting_account="Offsetting - _TC")
+
+		branch1 = frappe.new_doc("Branch")
+		branch1.branch = "Location 1"
+		branch1.insert(ignore_if_duplicate=True)
+		branch2 = frappe.new_doc("Branch")
+		branch2.branch = "Location 2"
+		branch2.insert(ignore_if_duplicate=True)
+
+		pi = make_purchase_invoice(
+			company="_Test Company",
+			customer="_Test Supplier",
+			do_not_save=True,
+			do_not_submit=True,
+			rate=1000,
+			price_list_rate=1000,
+			qty=1,
+		)
+		pi.branch = branch1.branch
+		pi.items[0].branch = branch2.branch
+		pi.save()
+		pi.submit()
+
+		expected_gle = [
+			["_Test Account Cost for Goods Sold - _TC", 1000, 0.0, nowdate(), branch2.branch],
+			["Creditors - _TC", 0.0, 1000, nowdate(), branch1.branch],
+			["Offsetting - _TC", 1000, 0.0, nowdate(), branch1.branch],
+			["Offsetting - _TC", 0.0, 1000, nowdate(), branch2.branch],
+		]
+
+		check_gl_entries(
+			self,
+			pi.name,
+			expected_gle,
+			nowdate(),
+			voucher_type="Purchase Invoice",
+			additional_columns=["branch"],
+		)
+		clear_dimension_defaults("Branch")
+		disable_dimension()
+
+
+def check_gl_entries(
+	doc,
+	voucher_no,
+	expected_gle,
+	posting_date,
+	voucher_type="Purchase Invoice",
+	additional_columns=None,
+):
+	gl = frappe.qb.DocType("GL Entry")
+	query = (
+		frappe.qb.from_(gl)
+		.select(gl.account, gl.debit, gl.credit, gl.posting_date)
+		.where(
+			(gl.voucher_type == voucher_type)
+			& (gl.voucher_no == voucher_no)
+			& (gl.posting_date >= posting_date)
+			& (gl.is_cancelled == 0)
+		)
+		.orderby(gl.posting_date, gl.account, gl.creation)
 	)
 
+	if additional_columns:
+		for col in additional_columns:
+			query = query.select(gl[col])
+
+	gl_entries = query.run(as_dict=True)
+
 	for i, gle in enumerate(gl_entries):
 		doc.assertEqual(expected_gle[i][0], gle.account)
 		doc.assertEqual(expected_gle[i][1], gle.debit)
 		doc.assertEqual(expected_gle[i][2], gle.credit)
 		doc.assertEqual(getdate(expected_gle[i][3]), gle.posting_date)
 
+		if additional_columns:
+			j = 4
+			for col in additional_columns:
+				doc.assertEqual(expected_gle[i][j], gle[col])
+				j += 1
+
 
 def create_tax_witholding_category(category_name, company, account):
 	from erpnext.accounts.utils import get_fiscal_year

erpnext/accounts/doctype/purchase_invoice_item/purchase_invoice_item.json

@@ -176,6 +176,7 @@
    "fieldname": "received_qty",
    "fieldtype": "Float",
    "label": "Received Qty",
+   "no_copy": 1,
    "read_only": 1
   },
   {
@@ -420,6 +421,7 @@
   {
    "fieldname": "rejected_warehouse",
    "fieldtype": "Link",
+   "ignore_user_permissions": 1,
    "label": "Rejected Warehouse",
    "options": "Warehouse"
   },
@@ -880,7 +882,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2022-11-29 13:01:20.438217",
+ "modified": "2023-07-04 17:22:21.501152",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Purchase Invoice Item",
@@ -890,4 +892,4 @@
  "sort_field": "modified",
  "sort_order": "DESC",
  "states": []
-}
+}

erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.html

@@ -0,0 +1,44 @@
+<style>
+	.print-format {
+		padding: 4mm;
+		font-size: 8.0pt !important;
+	}
+	.print-format td {
+		vertical-align:middle !important;
+	}
+	.old {
+	    background-color: #FFB3C0;
+	}
+	.new {
+	    background-color: #B3FFCC;
+	}
+</style>
+
+
+<table class="table table-bordered table-condensed">
+  <colgroup>
+  {% for col in gl_columns%}
+  <col style="width: 18mm;">
+  {% endfor %}
+  </colgroup>
+  <thead>
+    <tr>
+    {% for col in gl_columns%}
+    <td>{{ col.label }}</td>
+    {% endfor %}
+    </tr>
+  </thead>
+{% for gl in gl_data%}
+{% if gl["old"]%}
+<tr class="old">
+{% else %}
+<tr class="new">
+{% endif %}
+  {% for col in gl_columns %}
+  <td class="text-right">
+    {{ gl[col.fieldname] }}
+  </td>
+  {% endfor %}
+</tr>
+{% endfor %}
+</table>

erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.js

@@ -0,0 +1,50 @@
+// Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
+// For license information, please see license.txt
+
+frappe.ui.form.on("Repost Accounting Ledger", {
+	setup: function(frm) {
+		frm.fields_dict['vouchers'].grid.get_field('voucher_type').get_query = function(doc) {
+			return {
+				filters: {
+					name: ['in', ['Purchase Invoice', 'Sales Invoice', 'Payment Entry', 'Journal Entry']],
+				}
+			}
+		}
+
+		frm.fields_dict['vouchers'].grid.get_field('voucher_no').get_query = function(doc) {
+			if (doc.company) {
+				return {
+					filters: {
+						company: doc.company,
+						docstatus: 1
+					}
+				}
+			}
+		}
+	},
+
+	refresh: function(frm) {
+		frm.add_custom_button(__('Show Preview'), () => {
+			frm.call({
+				method: 'generate_preview',
+				doc: frm.doc,
+				freeze: true,
+				freeze_message: __('Generating Preview'),
+				callback: function(r) {
+					if (r && r.message) {
+						let content = r.message;
+						let opts = {
+							title: "Preview",
+							subtitle: "preview",
+							content: content,
+							print_settings: {orientation: "landscape"},
+							columns: [],
+							data: [],
+						}
+						frappe.render_grid(opts);
+					}
+				}
+			});
+		});
+	}
+});

erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.json

@@ -0,0 +1,81 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "autoname": "format:ACC-REPOST-{#####}",
+ "creation": "2023-07-04 13:07:32.923675",
+ "default_view": "List",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "company",
+  "column_break_vpup",
+  "delete_cancelled_entries",
+  "section_break_metl",
+  "vouchers",
+  "amended_from"
+ ],
+ "fields": [
+  {
+   "fieldname": "company",
+   "fieldtype": "Link",
+   "label": "Company",
+   "options": "Company"
+  },
+  {
+   "fieldname": "amended_from",
+   "fieldtype": "Link",
+   "label": "Amended From",
+   "no_copy": 1,
+   "options": "Repost Accounting Ledger",
+   "print_hide": 1,
+   "read_only": 1
+  },
+  {
+   "fieldname": "vouchers",
+   "fieldtype": "Table",
+   "label": "Vouchers",
+   "options": "Repost Accounting Ledger Items"
+  },
+  {
+   "fieldname": "column_break_vpup",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "section_break_metl",
+   "fieldtype": "Section Break"
+  },
+  {
+   "default": "0",
+   "fieldname": "delete_cancelled_entries",
+   "fieldtype": "Check",
+   "label": "Delete Cancelled Ledger Entries"
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "is_submittable": 1,
+ "links": [],
+ "modified": "2023-07-27 15:47:58.975034",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Repost Accounting Ledger",
+ "naming_rule": "Expression",
+ "owner": "Administrator",
+ "permissions": [
+  {
+   "create": 1,
+   "delete": 1,
+   "email": 1,
+   "export": 1,
+   "print": 1,
+   "read": 1,
+   "report": 1,
+   "role": "System Manager",
+   "share": 1,
+   "write": 1
+  }
+ ],
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.py

@@ -0,0 +1,183 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+import frappe
+from frappe import _, qb
+from frappe.model.document import Document
+from frappe.utils.data import comma_and
+
+
+class RepostAccountingLedger(Document):
+	def __init__(self, *args, **kwargs):
+		super(RepostAccountingLedger, self).__init__(*args, **kwargs)
+		self._allowed_types = set(
+			["Purchase Invoice", "Sales Invoice", "Payment Entry", "Journal Entry"]
+		)
+
+	def validate(self):
+		self.validate_vouchers()
+		self.validate_for_closed_fiscal_year()
+		self.validate_for_deferred_accounting()
+
+	def validate_for_deferred_accounting(self):
+		sales_docs = [x.voucher_no for x in self.vouchers if x.voucher_type == "Sales Invoice"]
+		docs_with_deferred_revenue = frappe.db.get_all(
+			"Sales Invoice Item",
+			filters={"parent": ["in", sales_docs], "docstatus": 1, "enable_deferred_revenue": True},
+			fields=["parent"],
+			as_list=1,
+		)
+
+		purchase_docs = [x.voucher_no for x in self.vouchers if x.voucher_type == "Purchase Invoice"]
+		docs_with_deferred_expense = frappe.db.get_all(
+			"Purchase Invoice Item",
+			filters={"parent": ["in", purchase_docs], "docstatus": 1, "enable_deferred_expense": 1},
+			fields=["parent"],
+			as_list=1,
+		)
+
+		if docs_with_deferred_revenue or docs_with_deferred_expense:
+			frappe.throw(
+				_("Documents: {0} have deferred revenue/expense enabled for them. Cannot repost.").format(
+					frappe.bold(
+						comma_and([x[0] for x in docs_with_deferred_expense + docs_with_deferred_revenue])
+					)
+				)
+			)
+
+	def validate_for_closed_fiscal_year(self):
+		if self.vouchers:
+			latest_pcv = (
+				frappe.db.get_all(
+					"Period Closing Voucher",
+					filters={"company": self.company},
+					order_by="posting_date desc",
+					pluck="posting_date",
+					limit=1,
+				)
+				or None
+			)
+			if not latest_pcv:
+				return
+
+			for vtype in self._allowed_types:
+				if names := [x.voucher_no for x in self.vouchers if x.voucher_type == vtype]:
+					latest_voucher = frappe.db.get_all(
+						vtype,
+						filters={"name": ["in", names]},
+						pluck="posting_date",
+						order_by="posting_date desc",
+						limit=1,
+					)[0]
+					if latest_voucher and latest_pcv[0] >= latest_voucher:
+						frappe.throw(_("Cannot Resubmit Ledger entries for vouchers in Closed fiscal year."))
+
+	def validate_vouchers(self):
+		if self.vouchers:
+			# Validate voucher types
+			voucher_types = set([x.voucher_type for x in self.vouchers])
+			if disallowed_types := voucher_types.difference(self._allowed_types):
+				frappe.throw(
+					_("{0} types are not allowed. Only {1} are.").format(
+						frappe.bold(comma_and(list(disallowed_types))),
+						frappe.bold(comma_and(list(self._allowed_types))),
+					)
+				)
+
+	def get_existing_ledger_entries(self):
+		vouchers = [x.voucher_no for x in self.vouchers]
+		gl = qb.DocType("GL Entry")
+		existing_gles = (
+			qb.from_(gl)
+			.select(gl.star)
+			.where((gl.voucher_no.isin(vouchers)) & (gl.is_cancelled == 0))
+			.run(as_dict=True)
+		)
+		self.gles = frappe._dict({})
+
+		for gle in existing_gles:
+			self.gles.setdefault((gle.voucher_type, gle.voucher_no), frappe._dict({})).setdefault(
+				"existing", []
+			).append(gle.update({"old": True}))
+
+	def generate_preview_data(self):
+		self.gl_entries = []
+		self.get_existing_ledger_entries()
+		for x in self.vouchers:
+			doc = frappe.get_doc(x.voucher_type, x.voucher_no)
+			if doc.doctype in ["Payment Entry", "Journal Entry"]:
+				gle_map = doc.build_gl_map()
+			else:
+				gle_map = doc.get_gl_entries()
+
+			old_entries = self.gles.get((x.voucher_type, x.voucher_no))
+			if old_entries:
+				self.gl_entries.extend(old_entries.existing)
+			self.gl_entries.extend(gle_map)
+
+	@frappe.whitelist()
+	def generate_preview(self):
+		from erpnext.accounts.report.general_ledger.general_ledger import get_columns as get_gl_columns
+
+		gl_columns = []
+		gl_data = []
+
+		self.generate_preview_data()
+		if self.gl_entries:
+			filters = {"company": self.company, "include_dimensions": 1}
+			for x in get_gl_columns(filters):
+				if x["fieldname"] == "gl_entry":
+					x["fieldname"] = "name"
+				gl_columns.append(x)
+
+			gl_data = self.gl_entries
+		rendered_page = frappe.render_template(
+			"erpnext/accounts/doctype/repost_accounting_ledger/repost_accounting_ledger.html",
+			{"gl_columns": gl_columns, "gl_data": gl_data},
+		)
+
+		return rendered_page
+
+	def on_submit(self):
+		job_name = "repost_accounting_ledger_" + self.name
+		frappe.enqueue(
+			method="erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger.start_repost",
+			account_repost_doc=self.name,
+			is_async=True,
+			job_name=job_name,
+		)
+		frappe.msgprint(_("Repost has started in the background"))
+
+
+@frappe.whitelist()
+def start_repost(account_repost_doc=str) -> None:
+	if account_repost_doc:
+		repost_doc = frappe.get_doc("Repost Accounting Ledger", account_repost_doc)
+
+		if repost_doc.docstatus == 1:
+			# Prevent repost on invoices with deferred accounting
+			repost_doc.validate_for_deferred_accounting()
+
+			for x in repost_doc.vouchers:
+				doc = frappe.get_doc(x.voucher_type, x.voucher_no)
+
+				if repost_doc.delete_cancelled_entries:
+					frappe.db.delete("GL Entry", filters={"voucher_type": doc.doctype, "voucher_no": doc.name})
+					frappe.db.delete(
+						"Payment Ledger Entry", filters={"voucher_type": doc.doctype, "voucher_no": doc.name}
+					)
+
+				if doc.doctype in ["Sales Invoice", "Purchase Invoice"]:
+					if not repost_doc.delete_cancelled_entries:
+						doc.docstatus = 2
+						doc.make_gl_entries_on_cancel()
+
+					doc.docstatus = 1
+					doc.make_gl_entries()
+
+				elif doc.doctype in ["Payment Entry", "Journal Entry"]:
+					if not repost_doc.delete_cancelled_entries:
+						doc.make_gl_entries(1)
+					doc.make_gl_entries()
+
+				frappe.db.commit()

erpnext/accounts/doctype/repost_accounting_ledger/test_repost_accounting_ledger.py

@@ -0,0 +1,202 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
+# See license.txt
+
+import frappe
+from frappe import qb
+from frappe.query_builder.functions import Sum
+from frappe.tests.utils import FrappeTestCase, change_settings
+from frappe.utils import add_days, nowdate, today
+
+from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+from erpnext.accounts.doctype.payment_request.payment_request import make_payment_request
+from erpnext.accounts.doctype.repost_accounting_ledger.repost_accounting_ledger import start_repost
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
+from erpnext.accounts.utils import get_fiscal_year
+
+
+class TestRepostAccountingLedger(AccountsTestMixin, FrappeTestCase):
+	def setUp(self):
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+
+	def teadDown(self):
+		frappe.db.rollback()
+
+	def test_01_basic_functions(self):
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+		)
+
+		preq = frappe.get_doc(
+			make_payment_request(
+				dt=si.doctype,
+				dn=si.name,
+				payment_request_type="Inward",
+				party_type="Customer",
+				party=si.customer,
+			)
+		)
+		preq.save().submit()
+
+		# Test Validation Error
+		ral = frappe.new_doc("Repost Accounting Ledger")
+		ral.company = self.company
+		ral.delete_cancelled_entries = True
+		ral.append("vouchers", {"voucher_type": si.doctype, "voucher_no": si.name})
+		ral.append(
+			"vouchers", {"voucher_type": preq.doctype, "voucher_no": preq.name}
+		)  # this should throw validation error
+		self.assertRaises(frappe.ValidationError, ral.save)
+		ral.vouchers.pop()
+		preq.cancel()
+		preq.delete()
+
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.save().submit()
+		ral.append("vouchers", {"voucher_type": pe.doctype, "voucher_no": pe.name})
+		ral.save()
+
+		# manually set an incorrect debit amount in DB
+		gle = frappe.db.get_all("GL Entry", filters={"voucher_no": si.name, "account": self.debit_to})
+		frappe.db.set_value("GL Entry", gle[0], "debit", 90)
+
+		gl = qb.DocType("GL Entry")
+		res = (
+			qb.from_(gl)
+			.select(gl.voucher_no, Sum(gl.debit).as_("debit"), Sum(gl.credit).as_("credit"))
+			.where((gl.voucher_no == si.name) & (gl.is_cancelled == 0))
+			.run()
+		)
+
+		# Assert incorrect ledger balance
+		self.assertNotEqual(res[0], (si.name, 100, 100))
+
+		# Submit repost document
+		ral.save().submit()
+
+		# background jobs don't run on test cases. Manually triggering repost function.
+		start_repost(ral.name)
+
+		res = (
+			qb.from_(gl)
+			.select(gl.voucher_no, Sum(gl.debit).as_("debit"), Sum(gl.credit).as_("credit"))
+			.where((gl.voucher_no == si.name) & (gl.is_cancelled == 0))
+			.run()
+		)
+
+		# Ledger should reflect correct amount post repost
+		self.assertEqual(res[0], (si.name, 100, 100))
+
+	def test_02_deferred_accounting_valiations(self):
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+			do_not_submit=True,
+		)
+		si.items[0].enable_deferred_revenue = True
+		si.items[0].deferred_revenue_account = self.deferred_revenue
+		si.items[0].service_start_date = nowdate()
+		si.items[0].service_end_date = add_days(nowdate(), 90)
+		si.save().submit()
+
+		ral = frappe.new_doc("Repost Accounting Ledger")
+		ral.company = self.company
+		ral.append("vouchers", {"voucher_type": si.doctype, "voucher_no": si.name})
+		self.assertRaises(frappe.ValidationError, ral.save)
+
+	@change_settings("Accounts Settings", {"delete_linked_ledger_entries": 1})
+	def test_04_pcv_validation(self):
+		# Clear old GL entries so PCV can be submitted.
+		gl = frappe.qb.DocType("GL Entry")
+		qb.from_(gl).delete().where(gl.company == self.company).run()
+
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+		)
+		pcv = frappe.get_doc(
+			{
+				"doctype": "Period Closing Voucher",
+				"transaction_date": today(),
+				"posting_date": today(),
+				"company": self.company,
+				"fiscal_year": get_fiscal_year(today(), company=self.company)[0],
+				"cost_center": self.cost_center,
+				"closing_account_head": self.retained_earnings,
+				"remarks": "test",
+			}
+		)
+		pcv.save().submit()
+
+		ral = frappe.new_doc("Repost Accounting Ledger")
+		ral.company = self.company
+		ral.append("vouchers", {"voucher_type": si.doctype, "voucher_no": si.name})
+		self.assertRaises(frappe.ValidationError, ral.save)
+
+		pcv.reload()
+		pcv.cancel()
+		pcv.delete()
+
+	def test_03_deletion_flag_and_preview_function(self):
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+		)
+
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.save().submit()
+
+		# without deletion flag set
+		ral = frappe.new_doc("Repost Accounting Ledger")
+		ral.company = self.company
+		ral.delete_cancelled_entries = False
+		ral.append("vouchers", {"voucher_type": si.doctype, "voucher_no": si.name})
+		ral.append("vouchers", {"voucher_type": pe.doctype, "voucher_no": pe.name})
+		ral.save()
+
+		# assert preview data is generated
+		preview = ral.generate_preview()
+		self.assertIsNotNone(preview)
+
+		ral.save().submit()
+
+		# background jobs don't run on test cases. Manually triggering repost function.
+		start_repost(ral.name)
+
+		self.assertIsNotNone(frappe.db.exists("GL Entry", {"voucher_no": si.name, "is_cancelled": 1}))
+		self.assertIsNotNone(frappe.db.exists("GL Entry", {"voucher_no": pe.name, "is_cancelled": 1}))
+
+		# with deletion flag set
+		ral = frappe.new_doc("Repost Accounting Ledger")
+		ral.company = self.company
+		ral.delete_cancelled_entries = True
+		ral.append("vouchers", {"voucher_type": si.doctype, "voucher_no": si.name})
+		ral.append("vouchers", {"voucher_type": pe.doctype, "voucher_no": pe.name})
+		ral.save().submit()
+
+		start_repost(ral.name)
+		self.assertIsNone(frappe.db.exists("GL Entry", {"voucher_no": si.name, "is_cancelled": 1}))
+		self.assertIsNone(frappe.db.exists("GL Entry", {"voucher_no": pe.name, "is_cancelled": 1}))

erpnext/accounts/doctype/repost_accounting_ledger_items/repost_accounting_ledger_items.json

@@ -0,0 +1,40 @@
+{
+ "actions": [],
+ "allow_rename": 1,
+ "creation": "2023-07-04 14:14:01.243848",
+ "doctype": "DocType",
+ "editable_grid": 1,
+ "engine": "InnoDB",
+ "field_order": [
+  "voucher_type",
+  "voucher_no"
+ ],
+ "fields": [
+  {
+   "fieldname": "voucher_type",
+   "fieldtype": "Link",
+   "in_list_view": 1,
+   "label": "Voucher Type",
+   "options": "DocType"
+  },
+  {
+   "fieldname": "voucher_no",
+   "fieldtype": "Dynamic Link",
+   "in_list_view": 1,
+   "label": "Voucher No",
+   "options": "voucher_type"
+  }
+ ],
+ "index_web_pages_for_search": 1,
+ "istable": 1,
+ "links": [],
+ "modified": "2023-07-04 14:15:51.165584",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Repost Accounting Ledger Items",
+ "owner": "Administrator",
+ "permissions": [],
+ "sort_field": "modified",
+ "sort_order": "DESC",
+ "states": []
+}

erpnext/accounts/doctype/repost_accounting_ledger_items/repost_accounting_ledger_items.py

@@ -0,0 +1,9 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and contributors
+# For license information, please see license.txt
+
+# import frappe
+from frappe.model.document import Document
+
+
+class RepostAccountingLedgerItems(Document):
+	pass

erpnext/accounts/doctype/sales_invoice/sales_invoice.js

@@ -34,7 +34,7 @@ erpnext.accounts.SalesInvoiceController = class SalesInvoiceController extends e
 		super.onload();
 
 		this.frm.ignore_doctypes_on_cancel_all = ['POS Invoice', 'Timesheet', 'POS Invoice Merge Log',
-							  'POS Closing Entry', 'Journal Entry', 'Payment Entry', "Repost Payment Ledger"];
+							  'POS Closing Entry', 'Journal Entry', 'Payment Entry', "Repost Payment Ledger", "Repost Accounting Ledger"];
 
 		if(!this.frm.doc.__islocal && !this.frm.doc.customer && this.frm.doc.debit_to) {
 			// show debit_to in print format
@@ -670,19 +670,6 @@ frappe.ui.form.on('Sales Invoice', {
 			}
 		}
 
-		// expense account
-		frm.fields_dict['items'].grid.get_field('expense_account').get_query = function(doc) {
-			if (erpnext.is_perpetual_inventory_enabled(doc.company)) {
-				return {
-					filters: {
-						'report_type': 'Profit and Loss',
-						'company': doc.company,
-						"is_group": 0
-					}
-				}
-			}
-		}
-
 		// discount account
 		frm.fields_dict['items'].grid.get_field('discount_account').get_query = function(doc) {
 			return {
@@ -900,6 +887,8 @@ frappe.ui.form.on('Sales Invoice', {
 				frm.events.append_time_log(frm, timesheet, 1.0);
 			}
 		});
+		frm.refresh_field("timesheets");
+		frm.trigger("calculate_timesheet_totals");
 	},
 
 	async get_exchange_rate(frm, from_currency, to_currency) {
@@ -939,9 +928,6 @@ frappe.ui.form.on('Sales Invoice', {
 		row.billing_amount = flt(time_log.billing_amount) * flt(exchange_rate);
 		row.timesheet_detail = time_log.name;
 		row.project_name = time_log.project_name;
-
-		frm.refresh_field("timesheets");
-		frm.trigger("calculate_timesheet_totals");
 	},
 
 	calculate_timesheet_totals: function(frm) {

erpnext/accounts/doctype/sales_invoice/sales_invoice.json

@@ -714,6 +714,7 @@
    "fieldtype": "Table",
    "hide_days": 1,
    "hide_seconds": 1,
+   "label": "Items",
    "oldfieldname": "entries",
    "oldfieldtype": "Table",
    "options": "Sales Invoice Item",

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -23,7 +23,7 @@ from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category
 )
 from erpnext.accounts.general_ledger import get_round_off_account_and_cost_center
 from erpnext.accounts.party import get_due_date, get_party_account, get_party_details
-from erpnext.accounts.utils import get_account_currency
+from erpnext.accounts.utils import cancel_exchange_gain_loss_journal, get_account_currency
 from erpnext.assets.doctype.asset.depreciation import (
 	depreciate_asset,
 	get_disposal_account_and_cost_center,
@@ -399,6 +399,8 @@ class SalesInvoice(SellingController):
 			"Repost Item Valuation",
 			"Repost Payment Ledger",
 			"Repost Payment Ledger Items",
+			"Repost Accounting Ledger",
+			"Repost Accounting Ledger Items",
 			"Payment Ledger Entry",
 		)
 
@@ -1046,7 +1048,10 @@ class SalesInvoice(SellingController):
 					merge_entries=False,
 					from_repost=from_repost,
 				)
+
+				self.make_exchange_gain_loss_journal()
 			elif self.docstatus == 2:
+				cancel_exchange_gain_loss_journal(frappe._dict(doctype=self.doctype, name=self.name))
 				make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
 
 			if update_outstanding == "No":
@@ -1071,10 +1076,10 @@ class SalesInvoice(SellingController):
 		self.make_customer_gl_entry(gl_entries)
 
 		self.make_tax_gl_entries(gl_entries)
-		self.make_exchange_gain_loss_gl_entries(gl_entries)
 		self.make_internal_transfer_gl_entries(gl_entries)
 
 		self.make_item_gl_entries(gl_entries)
+		self.make_precision_loss_gl_entry(gl_entries)
 		self.make_discount_gl_entries(gl_entries)
 
 		# merge gl entries before adding pos entries
@@ -1664,15 +1669,13 @@ class SalesInvoice(SellingController):
 		frappe.db.set_value("Customer", self.customer, "loyalty_program_tier", lp_details.tier_name)
 
 	def get_returned_amount(self):
-		from frappe.query_builder.functions import Coalesce, Sum
+		from frappe.query_builder.functions import Sum
 
 		doc = frappe.qb.DocType(self.doctype)
 		returned_amount = (
 			frappe.qb.from_(doc)
 			.select(Sum(doc.grand_total))
-			.where(
-				(doc.docstatus == 1) & (doc.is_return == 1) & (Coalesce(doc.return_against, "") == self.name)
-			)
+			.where((doc.docstatus == 1) & (doc.is_return == 1) & (doc.return_against == self.name))
 		).run()
 
 		return abs(returned_amount[0][0]) if returned_amount[0][0] else 0

erpnext/accounts/doctype/sales_invoice/sales_invoice_dashboard.py

@@ -17,6 +17,9 @@ def get_data():
 			"Sales Order": ["items", "sales_order"],
 			"Timesheet": ["timesheets", "time_sheet"],
 		},
+		"internal_and_external_links": {
+			"Delivery Note": ["items", "delivery_note"],
+		},
 		"transactions": [
 			{
 				"label": _("Payment"),

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -1900,16 +1900,22 @@ class TestSalesInvoice(unittest.TestCase):
 
 		si = self.create_si_to_test_tax_breakup()
 
-		itemised_tax, itemised_taxable_amount = get_itemised_tax_breakup_data(si)
+		itemised_tax_data = get_itemised_tax_breakup_data(si)
 
-		expected_itemised_tax = {
-			"_Test Item": {"Service Tax": {"tax_rate": 10.0, "tax_amount": 1000.0}},
-			"_Test Item 2": {"Service Tax": {"tax_rate": 10.0, "tax_amount": 500.0}},
-		}
-		expected_itemised_taxable_amount = {"_Test Item": 10000.0, "_Test Item 2": 5000.0}
+		expected_itemised_tax = [
+			{
+				"item": "_Test Item",
+				"taxable_amount": 10000.0,
+				"Service Tax": {"tax_rate": 10.0, "tax_amount": 1000.0},
+			},
+			{
+				"item": "_Test Item 2",
+				"taxable_amount": 5000.0,
+				"Service Tax": {"tax_rate": 10.0, "tax_amount": 500.0},
+			},
+		]
 
-		self.assertEqual(itemised_tax, expected_itemised_tax)
-		self.assertEqual(itemised_taxable_amount, expected_itemised_taxable_amount)
+		self.assertEqual(itemised_tax_data, expected_itemised_tax)
 
 		frappe.flags.country = None
 
@@ -2043,28 +2049,27 @@ class TestSalesInvoice(unittest.TestCase):
 		self.assertEqual(si.total_taxes_and_charges, 228.82)
 		self.assertEqual(si.rounding_adjustment, -0.01)
 
-		expected_values = dict(
-			(d[0], d)
-			for d in [
-				[si.debit_to, 1500, 0.0],
-				["_Test Account Service Tax - _TC", 0.0, 114.41],
-				["_Test Account VAT - _TC", 0.0, 114.41],
-				["Sales - _TC", 0.0, 1271.18],
-			]
-		)
+		expected_values = [
+			["_Test Account Service Tax - _TC", 0.0, 114.41],
+			["_Test Account VAT - _TC", 0.0, 114.41],
+			[si.debit_to, 1500, 0.0],
+			["Round Off - _TC", 0.01, 0.01],
+			["Sales - _TC", 0.0, 1271.18],
+		]
 
 		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
+			"""select account, sum(debit) as debit, sum(credit) as credit
 			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
+			group by account
 			order by account asc""",
 			si.name,
 			as_dict=1,
 		)
 
-		for gle in gl_entries:
-			self.assertEqual(expected_values[gle.account][0], gle.account)
-			self.assertEqual(expected_values[gle.account][1], gle.debit)
-			self.assertEqual(expected_values[gle.account][2], gle.credit)
+		for i, gle in enumerate(gl_entries):
+			self.assertEqual(expected_values[i][0], gle.account)
+			self.assertEqual(expected_values[i][1], gle.debit)
+			self.assertEqual(expected_values[i][2], gle.credit)
 
 	def test_rounding_adjustment_3(self):
 		from erpnext.accounts.doctype.accounting_dimension.test_accounting_dimension import (
@@ -2119,13 +2124,14 @@ class TestSalesInvoice(unittest.TestCase):
 				["_Test Account Service Tax - _TC", 0.0, 240.43],
 				["_Test Account VAT - _TC", 0.0, 240.43],
 				["Sales - _TC", 0.0, 4007.15],
-				["Round Off - _TC", 0.01, 0],
+				["Round Off - _TC", 0.02, 0.01],
 			]
 		)
 
 		gl_entries = frappe.db.sql(
-			"""select account, debit, credit
+			"""select account, sum(debit) as debit, sum(credit) as credit
 			from `tabGL Entry` where voucher_type='Sales Invoice' and voucher_no=%s
+			group by account
 			order by account asc""",
 			si.name,
 			as_dict=1,
@@ -2316,7 +2322,7 @@ class TestSalesInvoice(unittest.TestCase):
 
 		item = create_item("_Test Item for Deferred Accounting")
 		item.enable_deferred_revenue = 1
-		item.deferred_revenue_account = deferred_account
+		item.item_defaults[0].deferred_revenue_account = deferred_account
 		item.no_of_months = 12
 		item.save()
 
@@ -3096,7 +3102,7 @@ class TestSalesInvoice(unittest.TestCase):
 
 		item = create_item("_Test Item for Deferred Accounting")
 		item.enable_deferred_expense = 1
-		item.deferred_revenue_account = deferred_account
+		item.item_defaults[0].deferred_revenue_account = deferred_account
 		item.save()
 
 		si = create_sales_invoice(
@@ -3207,17 +3213,10 @@ class TestSalesInvoice(unittest.TestCase):
 			account.disabled = 0
 			account.save()
 
+	@change_settings("Accounts Settings", {"unlink_payment_on_cancellation_of_invoice": 1})
 	def test_gain_loss_with_advance_entry(self):
 		from erpnext.accounts.doctype.journal_entry.test_journal_entry import make_journal_entry
 
-		unlink_enabled = frappe.db.get_value(
-			"Accounts Settings", "Accounts Settings", "unlink_payment_on_cancel_of_invoice"
-		)
-
-		frappe.db.set_value(
-			"Accounts Settings", "Accounts Settings", "unlink_payment_on_cancel_of_invoice", 1
-		)
-
 		jv = make_journal_entry("_Test Receivable USD - _TC", "_Test Bank - _TC", -7000, save=False)
 
 		jv.accounts[0].exchange_rate = 70
@@ -3250,17 +3249,28 @@ class TestSalesInvoice(unittest.TestCase):
 		)
 		si.save()
 		si.submit()
-
 		expected_gle = [
-			["_Test Receivable USD - _TC", 7500.0, 500],
-			["Exchange Gain/Loss - _TC", 500.0, 0.0],
-			["Sales - _TC", 0.0, 7500.0],
+			["_Test Receivable USD - _TC", 7500.0, 0.0, nowdate()],
+			["Sales - _TC", 0.0, 7500.0, nowdate()],
 		]
-
 		check_gl_entries(self, si.name, expected_gle, nowdate())
 
-		frappe.db.set_value(
-			"Accounts Settings", "Accounts Settings", "unlink_payment_on_cancel_of_invoice", unlink_enabled
+		si.reload()
+		self.assertEqual(si.outstanding_amount, 0)
+		journals = frappe.db.get_all(
+			"Journal Entry Account",
+			filters={"reference_type": "Sales Invoice", "reference_name": si.name, "docstatus": 1},
+			pluck="parent",
+		)
+		journals = [x for x in journals if x != jv.name]
+		self.assertEqual(len(journals), 1)
+		je_type = frappe.get_cached_value("Journal Entry", journals[0], "voucher_type")
+		self.assertEqual(je_type, "Exchange Gain Or Loss")
+		ledger_outstanding = frappe.db.get_all(
+			"Payment Ledger Entry",
+			filters={"against_voucher_no": si.name, "delinked": 0},
+			fields=["sum(amount), sum(amount_in_account_currency)"],
+			as_list=1,
 		)
 
 	def test_batch_expiry_for_sales_invoice_return(self):
@@ -3310,6 +3320,14 @@ class TestSalesInvoice(unittest.TestCase):
 		)
 		self.assertRaises(frappe.ValidationError, si.submit)
 
+	@change_settings("Selling Settings", {"allow_negative_rates_for_items": 0})
+	def test_sales_return_negative_rate(self):
+		si = create_sales_invoice(is_return=1, qty=-2, rate=-10, do_not_save=True)
+		self.assertRaises(frappe.ValidationError, si.save)
+
+		si.items[0].rate = 10
+		si.save()
+
 
 def get_sales_invoice_for_e_invoice():
 	si = make_sales_invoice_for_ewaybill()

erpnext/accounts/doctype/sales_invoice_item/sales_invoice_item.json

@@ -603,7 +603,8 @@
    "in_list_view": 1,
    "label": "Batch No",
    "options": "Batch",
-   "print_hide": 1
+   "print_hide": 1,
+   "search_index": 1
   },
   {
    "fieldname": "col_break5",
@@ -890,7 +891,7 @@
  "idx": 1,
  "istable": 1,
  "links": [],
- "modified": "2022-10-17 12:51:44.825398",
+ "modified": "2023-07-25 11:58:10.723833",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Sales Invoice Item",

erpnext/accounts/doctype/subscription/test_subscription.py

@@ -694,3 +694,23 @@ class TestSubscription(unittest.TestCase):
 		# Check the currency of the created invoice
 		currency = frappe.db.get_value("Sales Invoice", subscription.invoices[0].invoice, "currency")
 		self.assertEqual(currency, "USD")
+
+	def test_plan_rate_for_midmonth_start_date(self):
+		subscription = frappe.new_doc("Subscription")
+		subscription.party_type = "Supplier"
+		subscription.party = "_Test Supplier"
+		subscription.generate_invoice_at_period_start = 1
+		subscription.follow_calendar_months = 1
+		subscription.generate_new_invoices_past_due_date = 1
+		subscription.start_date = "2023-04-08"
+		subscription.end_date = "2024-02-27"
+		subscription.append("plans", {"plan": "_Test Plan Name 4", "qty": 1})
+		subscription.save()
+
+		subscription.process()
+
+		self.assertEqual(len(subscription.invoices), 1)
+		pi = frappe.get_doc("Purchase Invoice", subscription.invoices[0].invoice)
+		self.assertEqual(pi.total, 55333.33)
+
+		subscription.delete()

erpnext/accounts/doctype/subscription_plan/subscription_plan.py

@@ -57,18 +57,17 @@ def get_plan_rate(
 		prorate = frappe.db.get_single_value("Subscription Settings", "prorate")
 
 		if prorate:
-			prorate_factor = flt(
-				date_diff(start_date, get_first_day(start_date))
-				/ date_diff(get_last_day(start_date), get_first_day(start_date)),
-				1,
-			)
-
-			prorate_factor += flt(
-				date_diff(get_last_day(end_date), end_date)
-				/ date_diff(get_last_day(end_date), get_first_day(end_date)),
-				1,
-			)
-
-			cost -= plan.cost * prorate_factor
-
+			cost -= plan.cost * get_prorate_factor(start_date, end_date)
 		return cost
+
+
+def get_prorate_factor(start_date, end_date):
+	total_days_to_skip = date_diff(start_date, get_first_day(start_date))
+	total_days_in_month = int(get_last_day(start_date).strftime("%d"))
+	prorate_factor = flt(total_days_to_skip / total_days_in_month)
+
+	total_days_to_skip = date_diff(get_last_day(end_date), end_date)
+	total_days_in_month = int(get_last_day(end_date).strftime("%d"))
+	prorate_factor += flt(total_days_to_skip / total_days_in_month)
+
+	return prorate_factor

erpnext/accounts/doctype/tax_withholding_category/tax_withholding_category.py

@@ -3,8 +3,10 @@
 
 
 import frappe
-from frappe import _
+from frappe import _, qb
 from frappe.model.document import Document
+from frappe.query_builder import Criterion
+from frappe.query_builder.functions import Abs, Sum
 from frappe.utils import cint, flt, getdate
 
 
@@ -260,14 +262,20 @@ def get_tax_amount(party_type, parties, inv, tax_details, posting_date, pan_no=N
 		if tax_deducted:
 			net_total = inv.tax_withholding_net_total
 			if ldc:
-				tax_amount = get_tds_amount_from_ldc(ldc, parties, tax_details, posting_date, net_total)
+				limit_consumed = get_limit_consumed(ldc, parties)
+				if is_valid_certificate(ldc, posting_date, limit_consumed):
+					tax_amount = get_lower_deduction_amount(
+						net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details
+					)
+				else:
+					tax_amount = net_total * tax_details.rate / 100
 			else:
-				tax_amount = net_total * tax_details.rate / 100 if net_total > 0 else 0
+				tax_amount = net_total * tax_details.rate / 100
 
 			# once tds is deducted, not need to add vouchers in the invoice
 			voucher_wise_amount = {}
 		else:
-			tax_amount = get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers)
+			tax_amount = get_tds_amount(ldc, parties, inv, tax_details, vouchers)
 
 	elif party_type == "Customer":
 		if tax_deducted:
@@ -346,26 +354,33 @@ def get_invoice_vouchers(parties, tax_details, company, party_type="Supplier"):
 def get_advance_vouchers(
 	parties, company=None, from_date=None, to_date=None, party_type="Supplier"
 ):
-	# for advance vouchers, debit and credit is reversed
-	dr_or_cr = "debit" if party_type == "Supplier" else "credit"
+	"""
+	Use Payment Ledger to fetch unallocated Advance Payments
+	"""
 
-	filters = {
-		dr_or_cr: [">", 0],
-		"is_opening": "No",
-		"is_cancelled": 0,
-		"party_type": party_type,
-		"party": ["in", parties],
-	}
+	ple = qb.DocType("Payment Ledger Entry")
 
-	if party_type == "Customer":
-		filters.update({"against_voucher": ["is", "not set"]})
+	conditions = []
+
+	conditions.append(ple.amount.lt(0))
+	conditions.append(ple.delinked == 0)
+	conditions.append(ple.party_type == party_type)
+	conditions.append(ple.party.isin(parties))
+	conditions.append(ple.voucher_no == ple.against_voucher_no)
 
 	if company:
-		filters["company"] = company
-	if from_date and to_date:
-		filters["posting_date"] = ["between", (from_date, to_date)]
+		conditions.append(ple.company == company)
 
-	return frappe.get_all("GL Entry", filters=filters, distinct=1, pluck="voucher_no") or [""]
+	if from_date and to_date:
+		conditions.append(ple.posting_date[from_date:to_date])
+
+	advances = (
+		qb.from_(ple).select(ple.voucher_no).distinct().where(Criterion.all(conditions)).run(as_list=1)
+	)
+	if advances:
+		advances = [x[0] for x in advances]
+
+	return advances
 
 
 def get_taxes_deducted_on_advances_allocated(inv, tax_details):
@@ -407,7 +422,7 @@ def get_deducted_tax(taxable_vouchers, tax_details):
 	return sum(entries)
 
 
-def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers):
+def get_tds_amount(ldc, parties, inv, tax_details, vouchers):
 	tds_amount = 0
 	invoice_filters = {"name": ("in", vouchers), "docstatus": 1, "apply_tds": 1}
 
@@ -467,7 +482,12 @@ def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers):
 	threshold = tax_details.get("threshold", 0)
 	cumulative_threshold = tax_details.get("cumulative_threshold", 0)
 
-	if (threshold and inv.tax_withholding_net_total >= threshold) or (
+	if inv.doctype != "Payment Entry":
+		tax_withholding_net_total = inv.base_tax_withholding_net_total
+	else:
+		tax_withholding_net_total = inv.tax_withholding_net_total
+
+	if (threshold and tax_withholding_net_total >= threshold) or (
 		cumulative_threshold and supp_credit_amt >= cumulative_threshold
 	):
 		if (cumulative_threshold and supp_credit_amt >= cumulative_threshold) and cint(
@@ -482,15 +502,10 @@ def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers):
 			net_total += inv.tax_withholding_net_total
 			supp_credit_amt = net_total - cumulative_threshold
 
-		if ldc and is_valid_certificate(
-			ldc.valid_from,
-			ldc.valid_upto,
-			inv.get("posting_date") or inv.get("transaction_date"),
-			tax_deducted,
-			inv.tax_withholding_net_total,
-			ldc.certificate_limit,
-		):
-			tds_amount = get_ltds_amount(supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details)
+		if ldc and is_valid_certificate(ldc, inv.get("posting_date") or inv.get("transaction_date"), 0):
+			tds_amount = get_lower_deduction_amount(
+				supp_credit_amt, 0, ldc.certificate_limit, ldc.rate, tax_details
+			)
 		else:
 			tds_amount = supp_credit_amt * tax_details.rate / 100 if supp_credit_amt > 0 else 0
 
@@ -499,6 +514,7 @@ def get_tds_amount(ldc, parties, inv, tax_details, tax_deducted, vouchers):
 
 def get_tcs_amount(parties, inv, tax_details, vouchers, adv_vouchers):
 	tcs_amount = 0
+	ple = qb.DocType("Payment Ledger Entry")
 
 	# sum of debit entries made from sales invoices
 	invoiced_amt = (
@@ -516,18 +532,20 @@ def get_tcs_amount(parties, inv, tax_details, vouchers, adv_vouchers):
 	)
 
 	# sum of credit entries made from PE / JV with unset 'against voucher'
+
+	conditions = []
+	conditions.append(ple.amount.lt(0))
+	conditions.append(ple.delinked == 0)
+	conditions.append(ple.party.isin(parties))
+	conditions.append(ple.voucher_no == ple.against_voucher_no)
+	conditions.append(ple.company == inv.company)
+
+	advances = (
+		qb.from_(ple).select(Abs(Sum(ple.amount))).where(Criterion.all(conditions)).run(as_list=1)
+	)
+
 	advance_amt = (
-		frappe.db.get_value(
-			"GL Entry",
-			{
-				"is_cancelled": 0,
-				"party": ["in", parties],
-				"company": inv.company,
-				"voucher_no": ["in", adv_vouchers],
-			},
-			"sum(credit)",
-		)
-		or 0.0
+		qb.from_(ple).select(Abs(Sum(ple.amount))).where(Criterion.all(conditions)).run()[0][0] or 0.0
 	)
 
 	# sum of credit entries made from sales invoice
@@ -565,8 +583,7 @@ def get_invoice_total_without_tcs(inv, tax_details):
 	return inv.grand_total - tcs_tax_row_amount
 
 
-def get_tds_amount_from_ldc(ldc, parties, tax_details, posting_date, net_total):
-	tds_amount = 0
+def get_limit_consumed(ldc, parties):
 	limit_consumed = frappe.db.get_value(
 		"Purchase Invoice",
 		{
@@ -580,37 +597,29 @@ def get_tds_amount_from_ldc(ldc, parties, tax_details, posting_date, net_total):
 		"sum(tax_withholding_net_total)",
 	)
 
-	if is_valid_certificate(
-		ldc.valid_from, ldc.valid_upto, posting_date, limit_consumed, net_total, ldc.certificate_limit
-	):
-		tds_amount = get_ltds_amount(
-			net_total, limit_consumed, ldc.certificate_limit, ldc.rate, tax_details
-		)
-
-	return tds_amount
+	return limit_consumed
 
 
-def get_ltds_amount(current_amount, deducted_amount, certificate_limit, rate, tax_details):
-	if certificate_limit - flt(deducted_amount) - flt(current_amount) >= 0:
+def get_lower_deduction_amount(
+	current_amount, limit_consumed, certificate_limit, rate, tax_details
+):
+	if certificate_limit - flt(limit_consumed) - flt(current_amount) >= 0:
 		return current_amount * rate / 100
 	else:
-		ltds_amount = certificate_limit - flt(deducted_amount)
+		ltds_amount = certificate_limit - flt(limit_consumed)
 		tds_amount = current_amount - ltds_amount
 
 		return ltds_amount * rate / 100 + tds_amount * tax_details.rate / 100
 
 
-def is_valid_certificate(
-	valid_from, valid_upto, posting_date, deducted_amount, current_amount, certificate_limit
-):
-	valid = False
+def is_valid_certificate(ldc, posting_date, limit_consumed):
+	available_amount = flt(ldc.certificate_limit) - flt(limit_consumed)
+	if (
+		getdate(ldc.valid_from) <= getdate(posting_date) <= getdate(ldc.valid_upto)
+	) and available_amount > 0:
+		return True
 
-	available_amount = flt(certificate_limit) - flt(deducted_amount)
-
-	if (getdate(valid_from) <= getdate(posting_date) <= getdate(valid_upto)) and available_amount > 0:
-		valid = True
-
-	return valid
+	return False
 
 
 def normal_round(number):

erpnext/accounts/doctype/tax_withholding_category/test_tax_withholding_category.py

@@ -4,6 +4,8 @@
 import unittest
 
 import frappe
+from frappe.custom.doctype.custom_field.custom_field import create_custom_fields
+from frappe.tests.utils import change_settings
 from frappe.utils import today
 
 from erpnext.accounts.utils import get_fiscal_year
@@ -17,6 +19,7 @@ class TestTaxWithholdingCategory(unittest.TestCase):
 		# create relevant supplier, etc
 		create_records()
 		create_tax_withholding_category_records()
+		make_pan_no_field()
 
 	def tearDown(self):
 		cancel_invoices()
@@ -152,6 +155,64 @@ class TestTaxWithholdingCategory(unittest.TestCase):
 		for d in reversed(invoices):
 			d.cancel()
 
+	@change_settings(
+		"Accounts Settings",
+		{"unlink_payment_on_cancellation_of_invoice": 1},
+	)
+	def test_tcs_on_unallocated_advance_payments(self):
+		frappe.db.set_value(
+			"Customer", "Test TCS Customer", "tax_withholding_category", "Cumulative Threshold TCS"
+		)
+
+		vouchers = []
+
+		# create advance payment
+		pe = create_payment_entry(
+			payment_type="Receive", party_type="Customer", party="Test TCS Customer", paid_amount=20000
+		)
+		pe.paid_from = "Debtors - _TC"
+		pe.paid_to = "Cash - _TC"
+		pe.submit()
+		vouchers.append(pe)
+
+		# create invoice
+		si1 = create_sales_invoice(customer="Test TCS Customer", rate=5000)
+		si1.submit()
+		vouchers.append(si1)
+
+		# reconcile
+		pr = frappe.get_doc("Payment Reconciliation")
+		pr.company = "_Test Company"
+		pr.party_type = "Customer"
+		pr.party = "Test TCS Customer"
+		pr.receivable_payable_account = "Debtors - _TC"
+		pr.get_unreconciled_entries()
+		invoices = [x.as_dict() for x in pr.get("invoices")]
+		payments = [x.as_dict() for x in pr.get("payments")]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		pr.reconcile()
+
+		# make another invoice
+		# sum of unallocated amount from payment entry and this sales invoice will breach cumulative threashold
+		# TDS should be calculated
+		si2 = create_sales_invoice(customer="Test TCS Customer", rate=15000)
+		si2.submit()
+		vouchers.append(si2)
+
+		si3 = create_sales_invoice(customer="Test TCS Customer", rate=10000)
+		si3.submit()
+		vouchers.append(si3)
+
+		# assert tax collection on total invoice amount created until now
+		tcs_charged = sum([d.base_tax_amount for d in si2.taxes if d.account_head == "TCS - _TC"])
+		tcs_charged += sum([d.base_tax_amount for d in si3.taxes if d.account_head == "TCS - _TC"])
+		self.assertEqual(tcs_charged, 1500)
+
+		# cancel invoice and payments to avoid clashing
+		for d in reversed(vouchers):
+			d.reload()
+			d.cancel()
+
 	def test_tds_calculation_on_net_total(self):
 		frappe.db.set_value(
 			"Supplier", "Test TDS Supplier4", "tax_withholding_category", "Cumulative Threshold TDS"
@@ -262,6 +323,42 @@ class TestTaxWithholdingCategory(unittest.TestCase):
 		for d in reversed(orders):
 			d.cancel()
 
+	def test_tds_deduction_for_po_via_payment_entry(self):
+		from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+
+		frappe.db.set_value(
+			"Supplier", "Test TDS Supplier8", "tax_withholding_category", "Cumulative Threshold TDS"
+		)
+		order = create_purchase_order(supplier="Test TDS Supplier8", rate=40000, do_not_save=True)
+
+		# Add some tax on the order
+		order.append(
+			"taxes",
+			{
+				"category": "Total",
+				"charge_type": "Actual",
+				"account_head": "_Test Account VAT - _TC",
+				"cost_center": "Main - _TC",
+				"tax_amount": 8000,
+				"description": "Test",
+				"add_deduct_tax": "Add",
+			},
+		)
+
+		order.save()
+
+		order.apply_tds = 1
+		order.tax_withholding_category = "Cumulative Threshold TDS"
+		order.submit()
+
+		self.assertEqual(order.taxes[0].tax_amount, 4000)
+
+		payment = get_payment_entry(order.doctype, order.name)
+		payment.apply_tax_withholding_amount = 1
+		payment.tax_withholding_category = "Cumulative Threshold TDS"
+		payment.submit()
+		self.assertEqual(payment.taxes[0].tax_amount, 4000)
+
 	def test_multi_category_single_supplier(self):
 		frappe.db.set_value(
 			"Supplier", "Test TDS Supplier5", "tax_withholding_category", "Test Service Category"
@@ -361,6 +458,40 @@ class TestTaxWithholdingCategory(unittest.TestCase):
 		pe2.cancel()
 		pe3.cancel()
 
+	def test_lower_deduction_certificate_application(self):
+		frappe.db.set_value(
+			"Supplier",
+			"Test LDC Supplier",
+			{
+				"tax_withholding_category": "Test Service Category",
+				"pan": "ABCTY1234D",
+			},
+		)
+
+		create_lower_deduction_certificate(
+			supplier="Test LDC Supplier",
+			certificate_no="1AE0423AAJ",
+			tax_withholding_category="Test Service Category",
+			tax_rate=2,
+			limit=50000,
+		)
+
+		pi1 = create_purchase_invoice(supplier="Test LDC Supplier", rate=35000)
+		pi1.submit()
+		self.assertEqual(pi1.taxes[0].tax_amount, 700)
+
+		pi2 = create_purchase_invoice(supplier="Test LDC Supplier", rate=35000)
+		pi2.submit()
+		self.assertEqual(pi2.taxes[0].tax_amount, 2300)
+
+		pi3 = create_purchase_invoice(supplier="Test LDC Supplier", rate=35000)
+		pi3.submit()
+		self.assertEqual(pi3.taxes[0].tax_amount, 3500)
+
+		pi1.cancel()
+		pi2.cancel()
+		pi3.cancel()
+
 
 def cancel_invoices():
 	purchase_invoices = frappe.get_all(
@@ -519,6 +650,8 @@ def create_records():
 		"Test TDS Supplier5",
 		"Test TDS Supplier6",
 		"Test TDS Supplier7",
+		"Test TDS Supplier8",
+		"Test LDC Supplier",
 	]:
 		if frappe.db.exists("Supplier", name):
 			continue
@@ -715,3 +848,39 @@ def create_tax_withholding_category(
 				"accounts": [{"company": "_Test Company", "account": account}],
 			}
 		).insert()
+
+
+def create_lower_deduction_certificate(
+	supplier, tax_withholding_category, tax_rate, certificate_no, limit
+):
+	fiscal_year = get_fiscal_year(today(), company="_Test Company")
+	if not frappe.db.exists("Lower Deduction Certificate", certificate_no):
+		frappe.get_doc(
+			{
+				"doctype": "Lower Deduction Certificate",
+				"company": "_Test Company",
+				"supplier": supplier,
+				"certificate_no": certificate_no,
+				"tax_withholding_category": tax_withholding_category,
+				"fiscal_year": fiscal_year[0],
+				"valid_from": fiscal_year[1],
+				"valid_upto": fiscal_year[2],
+				"rate": tax_rate,
+				"certificate_limit": limit,
+			}
+		).insert()
+
+
+def make_pan_no_field():
+	pan_field = {
+		"Supplier": [
+			{
+				"fieldname": "pan",
+				"label": "PAN",
+				"fieldtype": "Data",
+				"translatable": 0,
+			}
+		]
+	}
+
+	create_custom_fields(pan_field, update=1)

erpnext/accounts/general_ledger.py

@@ -13,14 +13,11 @@ import erpnext
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
 	get_accounting_dimensions,
 )
+from erpnext.accounts.doctype.accounting_period.accounting_period import ClosedAccountingPeriod
 from erpnext.accounts.doctype.budget.budget import validate_expense_against_budget
 from erpnext.accounts.utils import create_payment_ledger_entry
 
 
-class ClosedAccountingPeriod(frappe.ValidationError):
-	pass
-
-
 def make_gl_entries(
 	gl_map,
 	cancel=False,
@@ -31,6 +28,7 @@ def make_gl_entries(
 ):
 	if gl_map:
 		if not cancel:
+			make_acc_dimensions_offsetting_entry(gl_map)
 			validate_accounting_period(gl_map)
 			validate_disabled_accounts(gl_map)
 			gl_map = process_gl_map(gl_map, merge_entries)
@@ -54,6 +52,63 @@ def make_gl_entries(
 			make_reverse_gl_entries(gl_map, adv_adj=adv_adj, update_outstanding=update_outstanding)
 
 
+def make_acc_dimensions_offsetting_entry(gl_map):
+	accounting_dimensions_to_offset = get_accounting_dimensions_for_offsetting_entry(
+		gl_map, gl_map[0].company
+	)
+	no_of_dimensions = len(accounting_dimensions_to_offset)
+	if no_of_dimensions == 0:
+		return
+
+	offsetting_entries = []
+
+	for gle in gl_map:
+		for dimension in accounting_dimensions_to_offset:
+			offsetting_entry = gle.copy()
+			debit = flt(gle.credit) / no_of_dimensions if gle.credit != 0 else 0
+			credit = flt(gle.debit) / no_of_dimensions if gle.debit != 0 else 0
+			offsetting_entry.update(
+				{
+					"account": dimension.offsetting_account,
+					"debit": debit,
+					"credit": credit,
+					"debit_in_account_currency": debit,
+					"credit_in_account_currency": credit,
+					"remarks": _("Offsetting for Accounting Dimension") + " - {0}".format(dimension.name),
+					"against_voucher": None,
+				}
+			)
+			offsetting_entry["against_voucher_type"] = None
+			offsetting_entries.append(offsetting_entry)
+
+	gl_map += offsetting_entries
+
+
+def get_accounting_dimensions_for_offsetting_entry(gl_map, company):
+	acc_dimension = frappe.qb.DocType("Accounting Dimension")
+	dimension_detail = frappe.qb.DocType("Accounting Dimension Detail")
+
+	acc_dimensions = (
+		frappe.qb.from_(acc_dimension)
+		.inner_join(dimension_detail)
+		.on(acc_dimension.name == dimension_detail.parent)
+		.select(acc_dimension.fieldname, acc_dimension.name, dimension_detail.offsetting_account)
+		.where(
+			(acc_dimension.disabled == 0)
+			& (dimension_detail.company == company)
+			& (dimension_detail.automatically_post_balancing_accounting_entry == 1)
+		)
+	).run(as_dict=True)
+
+	accounting_dimensions_to_offset = []
+	for acc_dimension in acc_dimensions:
+		values = set([entry.get(acc_dimension.fieldname) for entry in gl_map])
+		if len(values) > 1:
+			accounting_dimensions_to_offset.append(acc_dimension)
+
+	return accounting_dimensions_to_offset
+
+
 def validate_disabled_accounts(gl_map):
 	accounts = [d.account for d in gl_map if d.account]
 
@@ -108,7 +163,8 @@ def process_gl_map(gl_map, merge_entries=True, precision=None):
 	if not gl_map:
 		return []
 
-	gl_map = distribute_gl_based_on_cost_center_allocation(gl_map, precision)
+	if gl_map[0].voucher_type != "Period Closing Voucher":
+		gl_map = distribute_gl_based_on_cost_center_allocation(gl_map, precision)
 
 	if merge_entries:
 		gl_map = merge_similar_entries(gl_map, precision)
@@ -300,6 +356,9 @@ def save_entries(gl_map, adv_adj, update_outstanding, from_repost=False):
 
 	if gl_map:
 		check_freezing_date(gl_map[0]["posting_date"], adv_adj)
+		is_opening = any(d.get("is_opening") == "Yes" for d in gl_map)
+		if gl_map[0]["voucher_type"] != "Period Closing Voucher":
+			validate_against_pcv(is_opening, gl_map[0]["posting_date"], gl_map[0]["company"])
 
 	for entry in gl_map:
 		make_entry(entry, adv_adj, update_outstanding, from_repost)
@@ -521,6 +580,9 @@ def make_reverse_gl_entries(
 		)
 		validate_accounting_period(gl_entries)
 		check_freezing_date(gl_entries[0]["posting_date"], adv_adj)
+
+		is_opening = any(d.get("is_opening") == "Yes" for d in gl_entries)
+		validate_against_pcv(is_opening, gl_entries[0]["posting_date"], gl_entries[0]["company"])
 		set_as_cancel(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"])
 
 		for entry in gl_entries:
@@ -568,6 +630,28 @@ def check_freezing_date(posting_date, adv_adj=False):
 				)
 
 
+def validate_against_pcv(is_opening, posting_date, company):
+	if is_opening and frappe.db.exists(
+		"Period Closing Voucher", {"docstatus": 1, "company": company}
+	):
+		frappe.throw(
+			_("Opening Entry can not be created after Period Closing Voucher is created."),
+			title=_("Invalid Opening Entry"),
+		)
+
+	last_pcv_date = frappe.db.get_value(
+		"Period Closing Voucher", {"docstatus": 1, "company": company}, "max(posting_date)"
+	)
+
+	if last_pcv_date and getdate(posting_date) <= getdate(last_pcv_date):
+		message = _("Books have been closed till the period ending on {0}").format(
+			formatdate(last_pcv_date)
+		)
+		message += "</br >"
+		message += _("You cannot create/amend any accounting entries till this date.")
+		frappe.throw(message, title=_("Period Closed"))
+
+
 def set_as_cancel(voucher_type, voucher_no):
 	"""
 	Set is_cancelled=1 in all original gl entries for the voucher

erpnext/accounts/party.py

@@ -14,6 +14,7 @@ from frappe.contacts.doctype.address.address import (
 from frappe.contacts.doctype.contact.contact import get_contact_details
 from frappe.core.doctype.user_permission.user_permission import get_permitted_documents
 from frappe.model.utils import get_fetch_values
+from frappe.query_builder.functions import Abs, Date, Sum
 from frappe.utils import (
 	add_days,
 	add_months,
@@ -33,6 +34,7 @@ import erpnext
 from erpnext import get_company_currency
 from erpnext.accounts.utils import get_fiscal_year
 from erpnext.exceptions import InvalidAccountCurrency, PartyDisabled, PartyFrozen
+from erpnext.utilities.regional import temporary_flag
 
 PURCHASE_TRANSACTION_TYPES = {"Purchase Order", "Purchase Receipt", "Purchase Invoice"}
 SALES_TRANSACTION_TYPES = {
@@ -261,9 +263,8 @@ def set_address_details(
 	)
 
 	if doctype in TRANSACTION_TYPES:
-		# required to set correct region
-		frappe.flags.company = company
-		get_regional_address_details(party_details, doctype, company)
+		with temporary_flag("company", company):
+			get_regional_address_details(party_details, doctype, company)
 
 	return party_address, shipping_address
 
@@ -885,30 +886,32 @@ def get_party_shipping_address(doctype: str, name: str) -> Optional[str]:
 def get_partywise_advanced_payment_amount(
 	party_type, posting_date=None, future_payment=0, company=None, party=None
 ):
-	cond = "1=1"
+	ple = frappe.qb.DocType("Payment Ledger Entry")
+	query = (
+		frappe.qb.from_(ple)
+		.select(ple.party, Abs(Sum(ple.amount).as_("amount")))
+		.where(
+			(ple.party_type.isin(party_type))
+			& (ple.amount < 0)
+			& (ple.against_voucher_no == ple.voucher_no)
+			& (ple.delinked == 0)
+		)
+		.groupby(ple.party)
+	)
+
 	if posting_date:
 		if future_payment:
-			cond = "(posting_date <= '{0}' OR DATE(creation) <= '{0}')" "".format(posting_date)
+			query = query.where((ple.posting_date <= posting_date) | (Date(ple.creation) <= posting_date))
 		else:
-			cond = "posting_date <= '{0}'".format(posting_date)
+			query = query.where(ple.posting_date <= posting_date)
 
 	if company:
-		cond += "and company = {0}".format(frappe.db.escape(company))
+		query = query.where(ple.company == company)
 
 	if party:
-		cond += "and party = {0}".format(frappe.db.escape(party))
+		query = query.where(ple.party == party)
 
-	data = frappe.db.sql(
-		""" SELECT party, sum({0}) as amount
-		FROM `tabGL Entry`
-		WHERE
-			party_type = %s and against_voucher is null
-			and is_cancelled = 0
-			and {1} GROUP BY party""".format(
-			("credit") if party_type == "Customer" else "debit", cond
-		),
-		party_type,
-	)
+	data = query.run()
 	if data:
 		return frappe._dict(data)
 

erpnext/accounts/report/accounts_payable/accounts_payable.js

@@ -37,24 +37,6 @@ frappe.query_reports["Accounts Payable"] = {
 				}
 			}
 		},
-		{
-			"fieldname": "supplier",
-			"label": __("Supplier"),
-			"fieldtype": "Link",
-			"options": "Supplier",
-			on_change: () => {
-				var supplier = frappe.query_report.get_filter_value('supplier');
-				if (supplier) {
-					frappe.db.get_value('Supplier', supplier, "tax_id", function(value) {
-						frappe.query_report.set_filter_value('tax_id', value["tax_id"]);
-					});
-				} else {
-					frappe.query_report.set_filter_value('tax_id', "");
-				}
-
-				frappe.query_report.refresh();
-			}
-		},
 		{
 			"fieldname": "party_account",
 			"label": __("Payable Account"),
@@ -112,11 +94,38 @@ frappe.query_reports["Accounts Payable"] = {
 			"fieldtype": "Link",
 			"options": "Payment Terms Template"
 		},
+		{
+			"fieldname": "party_type",
+			"label": __("Party Type"),
+			"fieldtype": "Link",
+			"options": "Party Type",
+			get_query: () => {
+				return {
+					filters: {
+						'account_type': 'Payable'
+					}
+				};
+			},
+			on_change: () => {
+				frappe.query_report.set_filter_value('party', "");
+				let party_type = frappe.query_report.get_filter_value('party_type');
+				frappe.query_report.toggle_filter_display('supplier_group', frappe.query_report.get_filter_value('party_type') !== "Supplier");
+
+			}
+
+		},
+		{
+			"fieldname":"party",
+			"label": __("Party"),
+			"fieldtype": "Dynamic Link",
+			"options": "party_type",
+		},
 		{
 			"fieldname": "supplier_group",
 			"label": __("Supplier Group"),
 			"fieldtype": "Link",
-			"options": "Supplier Group"
+			"options": "Supplier Group",
+			"hidden": 1
 		},
 		{
 			"fieldname": "group_by_party",
@@ -133,12 +142,6 @@ frappe.query_reports["Accounts Payable"] = {
 			"label": __("Show Remarks"),
 			"fieldtype": "Check",
 		},
-		{
-			"fieldname": "tax_id",
-			"label": __("Tax Id"),
-			"fieldtype": "Data",
-			"hidden": 1
-		},
 		{
 			"fieldname": "show_future_payments",
 			"label": __("Show Future Payments"),

erpnext/accounts/report/accounts_payable/accounts_payable.py

@@ -7,7 +7,7 @@ from erpnext.accounts.report.accounts_receivable.accounts_receivable import Rece
 
 def execute(filters=None):
 	args = {
-		"party_type": "Supplier",
+		"account_type": "Payable",
 		"naming_by": ["Buying Settings", "supp_master_name"],
 	}
 	return ReceivablePayableReport(filters).run(args)

erpnext/accounts/report/accounts_payable/test_accounts_payable.py

@@ -0,0 +1,67 @@
+import unittest
+
+import frappe
+from frappe.tests.utils import FrappeTestCase, change_settings
+from frappe.utils import add_days, flt, getdate, today
+
+from erpnext import get_default_cost_center
+from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.report.accounts_payable.accounts_payable import execute
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
+from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
+
+
+class TestAccountsReceivable(AccountsTestMixin, FrappeTestCase):
+	def setUp(self):
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.create_supplier(currency="USD", supplier_name="Test Supplier2")
+		self.create_usd_payable_account()
+
+	def tearDown(self):
+		frappe.db.rollback()
+
+	def test_accounts_receivable_with_supplier(self):
+		pi = self.create_purchase_invoice(do_not_submit=True)
+		pi.currency = "USD"
+		pi.conversion_rate = 80
+		pi.credit_to = self.creditors_usd
+		pi = pi.save().submit()
+
+		filters = {
+			"company": self.company,
+			"party_type": "Supplier",
+			"party": self.supplier,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+		}
+
+		data = execute(filters)
+		self.assertEqual(data[1][0].get("outstanding"), 300)
+		self.assertEqual(data[1][0].get("currency"), "USD")
+
+	def create_purchase_invoice(self, do_not_submit=False):
+		frappe.set_user("Administrator")
+		pi = make_purchase_invoice(
+			item=self.item,
+			company=self.company,
+			supplier=self.supplier,
+			is_return=False,
+			update_stock=False,
+			posting_date=frappe.utils.datetime.date(2021, 5, 1),
+			do_not_save=1,
+			rate=300,
+			price_list_rate=300,
+			qty=1,
+		)
+
+		pi = pi.save()
+		if not do_not_submit:
+			pi = pi.submit()
+		return pi

erpnext/accounts/report/accounts_payable_summary/accounts_payable_summary.py

@@ -9,7 +9,7 @@ from erpnext.accounts.report.accounts_receivable_summary.accounts_receivable_sum
 
 def execute(filters=None):
 	args = {
-		"party_type": "Supplier",
+		"account_type": "Payable",
 		"naming_by": ["Buying Settings", "supp_master_name"],
 	}
 	return AccountsReceivableSummary(filters).run(args)

erpnext/accounts/report/accounts_receivable/accounts_receivable.js

@@ -46,8 +46,7 @@ frappe.query_reports["Accounts Receivable"] = {
 				var customer = frappe.query_report.get_filter_value('customer');
 				var company = frappe.query_report.get_filter_value('company');
 				if (customer) {
-					frappe.db.get_value('Customer', customer, ["tax_id", "customer_name", "payment_terms"], function(value) {
-						frappe.query_report.set_filter_value('tax_id', value["tax_id"]);
+					frappe.db.get_value('Customer', customer, ["customer_name", "payment_terms"], function(value) {
 						frappe.query_report.set_filter_value('customer_name', value["customer_name"]);
 						frappe.query_report.set_filter_value('payment_terms', value["payment_terms"]);
 					});
@@ -59,7 +58,6 @@ frappe.query_reports["Accounts Receivable"] = {
 						}
 					}, "Customer");
 				} else {
-					frappe.query_report.set_filter_value('tax_id', "");
 					frappe.query_report.set_filter_value('customer_name', "");
 					frappe.query_report.set_filter_value('credit_limit', "");
 					frappe.query_report.set_filter_value('payment_terms', "");
@@ -172,12 +170,6 @@ frappe.query_reports["Accounts Receivable"] = {
 			"label": __("Show Sales Person"),
 			"fieldtype": "Check",
 		},
-		{
-			"fieldname": "tax_id",
-			"label": __("Tax Id"),
-			"fieldtype": "Data",
-			"hidden": 1
-		},
 		{
 			"fieldname": "show_remarks",
 			"label": __("Show Remarks"),

erpnext/accounts/report/accounts_receivable/accounts_receivable.py

@@ -7,7 +7,7 @@ from collections import OrderedDict
 import frappe
 from frappe import _, qb, scrub
 from frappe.query_builder import Criterion
-from frappe.query_builder.functions import Date
+from frappe.query_builder.functions import Date, Sum
 from frappe.utils import cint, cstr, flt, getdate, nowdate
 
 from erpnext.accounts.doctype.accounting_dimension.accounting_dimension import (
@@ -34,7 +34,7 @@ from erpnext.accounts.utils import get_currency_precision
 
 def execute(filters=None):
 	args = {
-		"party_type": "Customer",
+		"account_type": "Receivable",
 		"naming_by": ["Selling Settings", "cust_master_name"],
 	}
 	return ReceivablePayableReport(filters).run(args)
@@ -70,8 +70,11 @@ class ReceivablePayableReport(object):
 			"Company", self.filters.get("company"), "default_currency"
 		)
 		self.currency_precision = get_currency_precision() or 2
-		self.dr_or_cr = "debit" if self.filters.party_type == "Customer" else "credit"
-		self.party_type = self.filters.party_type
+		self.dr_or_cr = "debit" if self.filters.account_type == "Receivable" else "credit"
+		self.account_type = self.filters.account_type
+		self.party_type = frappe.db.get_all(
+			"Party Type", {"account_type": self.account_type}, pluck="name"
+		)
 		self.party_details = {}
 		self.invoices = set()
 		self.skip_total_row = 0
@@ -197,6 +200,7 @@ class ReceivablePayableReport(object):
 			# no invoice, this is an invoice / stand-alone payment / credit note
 			row = self.voucher_balance.get((ple.voucher_type, ple.voucher_no, ple.party))
 
+		row.party_type = ple.party_type
 		return row
 
 	def update_voucher_balance(self, ple):
@@ -207,7 +211,7 @@ class ReceivablePayableReport(object):
 			return
 
 		# amount in "Party Currency", if its supplied. If not, amount in company currency
-		if self.filters.get(scrub(self.party_type)):
+		if self.filters.get("party_type") and self.filters.get("party"):
 			amount = ple.amount_in_account_currency
 		else:
 			amount = ple.amount
@@ -362,7 +366,7 @@ class ReceivablePayableReport(object):
 
 	def get_invoice_details(self):
 		self.invoice_details = frappe._dict()
-		if self.party_type == "Customer":
+		if self.account_type == "Receivable":
 			si_list = frappe.db.sql(
 				"""
 				select name, due_date, po_no
@@ -390,7 +394,7 @@ class ReceivablePayableReport(object):
 						d.sales_person
 					)
 
-		if self.party_type == "Supplier":
+		if self.account_type == "Payable":
 			for pi in frappe.db.sql(
 				"""
 				select name, due_date, bill_no, bill_date
@@ -421,7 +425,8 @@ class ReceivablePayableReport(object):
 		# customer / supplier name
 		party_details = self.get_party_details(row.party) or {}
 		row.update(party_details)
-		if self.filters.get(scrub(self.filters.party_type)):
+
+		if self.filters.get("party_type") and self.filters.get("party"):
 			row.currency = row.account_currency
 		else:
 			row.currency = self.company_currency
@@ -429,12 +434,11 @@ class ReceivablePayableReport(object):
 	def allocate_outstanding_based_on_payment_terms(self, row):
 		self.get_payment_terms(row)
 		for term in row.payment_terms:
-
-			# update "paid" and "oustanding" for this term
+			# update "paid" and "outstanding" for this term
 			if not term.paid:
 				self.allocate_closing_to_term(row, term, "paid")
 
-			# update "credit_note" and "oustanding" for this term
+			# update "credit_note" and "outstanding" for this term
 			if term.outstanding:
 				self.allocate_closing_to_term(row, term, "credit_note")
 
@@ -446,7 +450,8 @@ class ReceivablePayableReport(object):
 			"""
 			select
 				si.name, si.party_account_currency, si.currency, si.conversion_rate,
-				ps.due_date, ps.payment_term, ps.payment_amount, ps.description, ps.paid_amount, ps.discounted_amount
+				si.total_advance, ps.due_date, ps.payment_term, ps.payment_amount, ps.base_payment_amount,
+				ps.description, ps.paid_amount, ps.discounted_amount
 			from `tab{0}` si, `tabPayment Schedule` ps
 			where
 				si.name = ps.parent and
@@ -462,6 +467,14 @@ class ReceivablePayableReport(object):
 		original_row = frappe._dict(row)
 		row.payment_terms = []
 
+		# Cr Note's don't have Payment Terms
+		if not payment_terms_details:
+			return
+
+		# Advance allocated during invoicing is not considered in payment terms
+		# Deduct that from paid amount pre allocation
+		row.paid -= flt(payment_terms_details[0].total_advance)
+
 		# If no or single payment terms, no need to split the row
 		if len(payment_terms_details) <= 1:
 			return
@@ -476,7 +489,7 @@ class ReceivablePayableReport(object):
 		) and d.currency == d.party_account_currency:
 			invoiced = d.payment_amount
 		else:
-			invoiced = flt(flt(d.payment_amount) * flt(d.conversion_rate), self.currency_precision)
+			invoiced = d.base_payment_amount
 
 		row.payment_terms.append(
 			term.update(
@@ -532,65 +545,67 @@ class ReceivablePayableReport(object):
 						self.future_payments.setdefault((d.invoice_no, d.party), []).append(d)
 
 	def get_future_payments_from_payment_entry(self):
-		return frappe.db.sql(
-			"""
-			select
-				ref.reference_name as invoice_no,
-				payment_entry.party,
-				payment_entry.party_type,
-				payment_entry.posting_date as future_date,
-				ref.allocated_amount as future_amount,
-				payment_entry.reference_no as future_ref
-			from
-				`tabPayment Entry` as payment_entry inner join `tabPayment Entry Reference` as ref
-			on
-				(ref.parent = payment_entry.name)
-			where
-				payment_entry.docstatus < 2
-				and payment_entry.posting_date > %s
-				and payment_entry.party_type = %s
-			""",
-			(self.filters.report_date, self.party_type),
-			as_dict=1,
-		)
+		pe = frappe.qb.DocType("Payment Entry")
+		pe_ref = frappe.qb.DocType("Payment Entry Reference")
+		return (
+			frappe.qb.from_(pe)
+			.inner_join(pe_ref)
+			.on(pe_ref.parent == pe.name)
+			.select(
+				(pe_ref.reference_name).as_("invoice_no"),
+				pe.party,
+				pe.party_type,
+				(pe.posting_date).as_("future_date"),
+				(pe_ref.allocated_amount).as_("future_amount"),
+				(pe.reference_no).as_("future_ref"),
+			)
+			.where(
+				(pe.docstatus < 2)
+				& (pe.posting_date > self.filters.report_date)
+				& (pe.party_type.isin(self.party_type))
+			)
+		).run(as_dict=True)
 
 	def get_future_payments_from_journal_entry(self):
-		if self.filters.get("party"):
-			amount_field = (
-				"jea.debit_in_account_currency - jea.credit_in_account_currency"
-				if self.party_type == "Supplier"
-				else "jea.credit_in_account_currency - jea.debit_in_account_currency"
-			)
-		else:
-			amount_field = "jea.debit - " if self.party_type == "Supplier" else "jea.credit"
-
-		return frappe.db.sql(
-			"""
-			select
-				jea.reference_name as invoice_no,
+		je = frappe.qb.DocType("Journal Entry")
+		jea = frappe.qb.DocType("Journal Entry Account")
+		query = (
+			frappe.qb.from_(je)
+			.inner_join(jea)
+			.on(jea.parent == je.name)
+			.select(
+				jea.reference_name.as_("invoice_no"),
 				jea.party,
 				jea.party_type,
-				je.posting_date as future_date,
-				sum('{0}') as future_amount,
-				je.cheque_no as future_ref
-			from
-				`tabJournal Entry` as je inner join `tabJournal Entry Account` as jea
-			on
-				(jea.parent = je.name)
-			where
-				je.docstatus < 2
-				and je.posting_date > %s
-				and jea.party_type = %s
-				and jea.reference_name is not null and jea.reference_name != ''
-			group by je.name, jea.reference_name
-			having future_amount > 0
-			""".format(
-				amount_field
-			),
-			(self.filters.report_date, self.party_type),
-			as_dict=1,
+				je.posting_date.as_("future_date"),
+				je.cheque_no.as_("future_ref"),
+			)
+			.where(
+				(je.docstatus < 2)
+				& (je.posting_date > self.filters.report_date)
+				& (jea.party_type.isin(self.party_type))
+				& (jea.reference_name.isnotnull())
+				& (jea.reference_name != "")
+			)
 		)
 
+		if self.filters.get("party"):
+			if self.account_type == "Payable":
+				query = query.select(
+					Sum(jea.debit_in_account_currency - jea.credit_in_account_currency).as_("future_amount")
+				)
+			else:
+				query = query.select(
+					Sum(jea.credit_in_account_currency - jea.debit_in_account_currency).as_("future_amount")
+				)
+		else:
+			query = query.select(
+				Sum(jea.debit if self.account_type == "Payable" else jea.credit).as_("future_amount")
+			)
+
+		query = query.having(qb.Field("future_amount") > 0)
+		return query.run(as_dict=True)
+
 	def allocate_future_payments(self, row):
 		# future payments are captured in additional columns
 		# this method allocates pending future payments against a voucher to
@@ -619,13 +634,17 @@ class ReceivablePayableReport(object):
 			row.future_ref = ", ".join(row.future_ref)
 
 	def get_return_entries(self):
-		doctype = "Sales Invoice" if self.party_type == "Customer" else "Purchase Invoice"
+		doctype = "Sales Invoice" if self.account_type == "Receivable" else "Purchase Invoice"
 		filters = {"is_return": 1, "docstatus": 1, "company": self.filters.company}
-		party_field = scrub(self.filters.party_type)
-		if self.filters.get(party_field):
-			filters.update({party_field: self.filters.get(party_field)})
+		or_filters = {}
+		for party_type in self.party_type:
+			party_field = scrub(party_type)
+			if self.filters.get(party_field):
+				or_filters.update({party_field: self.filters.get(party_field)})
 		self.return_entries = frappe._dict(
-			frappe.get_all(doctype, filters, ["name", "return_against"], as_list=1)
+			frappe.get_all(
+				doctype, filters=filters, or_filters=or_filters, fields=["name", "return_against"], as_list=1
+			)
 		)
 
 	def set_ageing(self, row):
@@ -716,6 +735,7 @@ class ReceivablePayableReport(object):
 			)
 			.where(ple.delinked == 0)
 			.where(Criterion.all(self.qb_selection_filter))
+			.where(Criterion.any(self.or_filters))
 		)
 
 		if self.filters.get("group_by_party"):
@@ -746,16 +766,19 @@ class ReceivablePayableReport(object):
 
 	def prepare_conditions(self):
 		self.qb_selection_filter = []
-		party_type_field = scrub(self.party_type)
-		self.qb_selection_filter.append(self.ple.party_type == self.party_type)
+		self.or_filters = []
 
-		self.add_common_filters(party_type_field=party_type_field)
+		for party_type in self.party_type:
+			party_type_field = scrub(party_type)
+			self.or_filters.append(self.ple.party_type == party_type)
 
-		if party_type_field == "customer":
-			self.add_customer_filters()
+			self.add_common_filters(party_type_field=party_type_field)
 
-		elif party_type_field == "supplier":
-			self.add_supplier_filters()
+			if party_type_field == "customer":
+				self.add_customer_filters()
+
+			elif party_type_field == "supplier":
+				self.add_supplier_filters()
 
 		if self.filters.cost_center:
 			self.get_cost_center_conditions()
@@ -780,15 +803,20 @@ class ReceivablePayableReport(object):
 		if self.filters.get(party_type_field):
 			self.qb_selection_filter.append(self.ple.party == self.filters.get(party_type_field))
 
+		if self.filters.get("party_type"):
+			self.qb_selection_filter.append(self.filters.party_type == self.ple.party_type)
+
+		if self.filters.get("party"):
+			self.qb_selection_filter.append(self.filters.party == self.ple.party)
+
 		if self.filters.party_account:
 			self.qb_selection_filter.append(self.ple.account == self.filters.party_account)
 		else:
 			# get GL with "receivable" or "payable" account_type
-			account_type = "Receivable" if self.party_type == "Customer" else "Payable"
 			accounts = [
 				d.name
 				for d in frappe.get_all(
-					"Account", filters={"account_type": account_type, "company": self.filters.company}
+					"Account", filters={"account_type": self.account_type, "company": self.filters.company}
 				)
 			]
 
@@ -878,7 +906,7 @@ class ReceivablePayableReport(object):
 
 	def get_party_details(self, party):
 		if not party in self.party_details:
-			if self.party_type == "Customer":
+			if self.account_type == "Receivable":
 				fields = ["customer_name", "territory", "customer_group", "customer_primary_contact"]
 
 				if self.filters.get("sales_partner"):
@@ -901,14 +929,20 @@ class ReceivablePayableReport(object):
 		self.columns = []
 		self.add_column("Posting Date", fieldtype="Date")
 		self.add_column(
-			label=_(self.party_type),
+			label="Party Type",
+			fieldname="party_type",
+			fieldtype="Data",
+			width=100,
+		)
+		self.add_column(
+			label="Party",
 			fieldname="party",
-			fieldtype="Link",
-			options=self.party_type,
+			fieldtype="Dynamic Link",
+			options="party_type",
 			width=180,
 		)
 		self.add_column(
-			label="Receivable Account" if self.party_type == "Customer" else "Payable Account",
+			label=self.account_type + " Account",
 			fieldname="party_account",
 			fieldtype="Link",
 			options="Account",
@@ -916,13 +950,19 @@ class ReceivablePayableReport(object):
 		)
 
 		if self.party_naming_by == "Naming Series":
+			if self.account_type == "Payable":
+				label = "Supplier Name"
+				fieldname = "supplier_name"
+			else:
+				label = "Customer Name"
+				fieldname = "customer_name"
 			self.add_column(
-				_("{0} Name").format(self.party_type),
-				fieldname=scrub(self.party_type) + "_name",
+				label=label,
+				fieldname=fieldname,
 				fieldtype="Data",
 			)
 
-		if self.party_type == "Customer":
+		if self.account_type == "Receivable":
 			self.add_column(
 				_("Customer Contact"),
 				fieldname="customer_primary_contact",
@@ -942,7 +982,7 @@ class ReceivablePayableReport(object):
 
 		self.add_column(label="Due Date", fieldtype="Date")
 
-		if self.party_type == "Supplier":
+		if self.account_type == "Payable":
 			self.add_column(label=_("Bill No"), fieldname="bill_no", fieldtype="Data")
 			self.add_column(label=_("Bill Date"), fieldname="bill_date", fieldtype="Date")
 
@@ -952,7 +992,7 @@ class ReceivablePayableReport(object):
 
 		self.add_column(_("Invoiced Amount"), fieldname="invoiced")
 		self.add_column(_("Paid Amount"), fieldname="paid")
-		if self.party_type == "Customer":
+		if self.account_type == "Receivable":
 			self.add_column(_("Credit Note"), fieldname="credit_note")
 		else:
 			# note: fieldname is still `credit_note`
@@ -970,7 +1010,7 @@ class ReceivablePayableReport(object):
 			self.add_column(label=_("Future Payment Amount"), fieldname="future_amount")
 			self.add_column(label=_("Remaining Balance"), fieldname="remaining_balance")
 
-		if self.filters.party_type == "Customer":
+		if self.filters.account_type == "Receivable":
 			self.add_column(label=_("Customer LPO"), fieldname="po_no", fieldtype="Data")
 
 			# comma separated list of linked delivery notes
@@ -991,7 +1031,7 @@ class ReceivablePayableReport(object):
 			if self.filters.sales_partner:
 				self.add_column(label=_("Sales Partner"), fieldname="default_sales_partner", fieldtype="Data")
 
-		if self.filters.party_type == "Supplier":
+		if self.filters.account_type == "Payable":
 			self.add_column(
 				label=_("Supplier Group"),
 				fieldname="supplier_group",
@@ -1059,7 +1099,10 @@ class ReceivablePayableReport(object):
 			.where(
 				(je.company == self.filters.company)
 				& (je.posting_date.lte(self.filters.report_date))
-				& (je.voucher_type == "Exchange Rate Revaluation")
+				& (
+					(je.voucher_type == "Exchange Rate Revaluation")
+					| (je.voucher_type == "Exchange Gain Or Loss")
+				)
 			)
 			.run()
 		)

erpnext/accounts/report/accounts_receivable/test_accounts_receivable.py

@@ -8,20 +8,17 @@ from erpnext import get_default_cost_center
 from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
 from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
 from erpnext.accounts.report.accounts_receivable.accounts_receivable import execute
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
 from erpnext.selling.doctype.sales_order.test_sales_order import make_sales_order
 
 
-class TestAccountsReceivable(FrappeTestCase):
+class TestAccountsReceivable(AccountsTestMixin, FrappeTestCase):
 	def setUp(self):
-		frappe.db.sql("delete from `tabSales Invoice` where company='_Test Company 2'")
-		frappe.db.sql("delete from `tabSales Order` where company='_Test Company 2'")
-		frappe.db.sql("delete from `tabPayment Entry` where company='_Test Company 2'")
-		frappe.db.sql("delete from `tabGL Entry` where company='_Test Company 2'")
-		frappe.db.sql("delete from `tabPayment Ledger Entry` where company='_Test Company 2'")
-		frappe.db.sql("delete from `tabJournal Entry` where company='_Test Company 2'")
-		frappe.db.sql("delete from `tabExchange Rate Revaluation` where company='_Test Company 2'")
-
-		self.create_usd_account()
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.create_usd_receivable_account()
+		self.clear_old_entries()
 
 	def tearDown(self):
 		frappe.db.rollback()
@@ -49,29 +46,84 @@ class TestAccountsReceivable(FrappeTestCase):
 			debtors_usd.account_type = debtors.account_type
 			self.debtors_usd = debtors_usd.save().name
 
+	def create_sales_invoice(self, no_payment_schedule=False, do_not_submit=False):
+		frappe.set_user("Administrator")
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			posting_date=today(),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=100,
+			price_list_rate=100,
+			do_not_save=1,
+		)
+		if not no_payment_schedule:
+			si.append(
+				"payment_schedule",
+				dict(due_date=getdate(add_days(today(), 30)), invoice_portion=30.00, payment_amount=30),
+			)
+			si.append(
+				"payment_schedule",
+				dict(due_date=getdate(add_days(today(), 60)), invoice_portion=50.00, payment_amount=50),
+			)
+			si.append(
+				"payment_schedule",
+				dict(due_date=getdate(add_days(today(), 90)), invoice_portion=20.00, payment_amount=20),
+			)
+		si = si.save()
+		if not do_not_submit:
+			si = si.submit()
+		return si
+
+	def create_payment_entry(self, docname):
+		pe = get_payment_entry("Sales Invoice", docname, bank_account=self.cash, party_amount=40)
+		pe.paid_from = self.debit_to
+		pe.insert()
+		pe.submit()
+
+	def create_credit_note(self, docname):
+		credit_note = create_sales_invoice(
+			company=self.company,
+			customer=self.customer,
+			item=self.item,
+			qty=-1,
+			debit_to=self.debit_to,
+			cost_center=self.cost_center,
+			is_return=1,
+			return_against=docname,
+		)
+
+		return credit_note
+
 	def test_accounts_receivable(self):
 		filters = {
-			"company": "_Test Company 2",
+			"company": self.company,
 			"based_on_payment_terms": 1,
 			"report_date": today(),
 			"range1": 30,
 			"range2": 60,
 			"range3": 90,
 			"range4": 120,
+			"show_remarks": True,
 		}
 
 		# check invoice grand total and invoiced column's value for 3 payment terms
-		name = make_sales_invoice().name
+		si = self.create_sales_invoice()
+		name = si.name
+
 		report = execute(filters)
 
-		expected_data = [[100, 30], [100, 50], [100, 20]]
+		expected_data = [[100, 30, "No Remarks"], [100, 50, "No Remarks"], [100, 20, "No Remarks"]]
 
 		for i in range(3):
 			row = report[1][i - 1]
-			self.assertEqual(expected_data[i - 1], [row.invoice_grand_total, row.invoiced])
+			self.assertEqual(expected_data[i - 1], [row.invoice_grand_total, row.invoiced, row.remarks])
 
 		# check invoice grand total, invoiced, paid and outstanding column's value after payment
-		make_payment(name)
+		self.create_payment_entry(si.name)
 		report = execute(filters)
 
 		expected_data_after_payment = [[100, 50, 10, 40], [100, 20, 0, 20]]
@@ -84,10 +136,10 @@ class TestAccountsReceivable(FrappeTestCase):
 			)
 
 		# check invoice grand total, invoiced, paid and outstanding column's value after credit note
-		make_credit_note(name)
+		self.create_credit_note(si.name)
 		report = execute(filters)
 
-		expected_data_after_credit_note = [100, 0, 0, 40, -40, "Debtors - _TC2"]
+		expected_data_after_credit_note = [100, 0, 0, 40, -40, self.debit_to]
 
 		row = report[1][0]
 		self.assertEqual(
@@ -108,21 +160,20 @@ class TestAccountsReceivable(FrappeTestCase):
 		"""
 
 		so = make_sales_order(
-			company="_Test Company 2",
-			customer="_Test Customer 2",
-			warehouse="Finished Goods - _TC2",
-			currency="EUR",
-			debit_to="Debtors - _TC2",
-			income_account="Sales - _TC2",
-			expense_account="Cost of Goods Sold - _TC2",
-			cost_center="Main - _TC2",
+			company=self.company,
+			customer=self.customer,
+			warehouse=self.warehouse,
+			debit_to=self.debit_to,
+			income_account=self.income_account,
+			expense_account=self.expense_account,
+			cost_center=self.cost_center,
 		)
 
 		pe = get_payment_entry(so.doctype, so.name)
 		pe = pe.save().submit()
 
 		filters = {
-			"company": "_Test Company 2",
+			"company": self.company,
 			"based_on_payment_terms": 0,
 			"report_date": today(),
 			"range1": 30,
@@ -147,34 +198,32 @@ class TestAccountsReceivable(FrappeTestCase):
 		)
 
 	@change_settings(
-		"Accounts Settings", {"allow_multi_currency_invoices_against_single_party_account": 1}
+		"Accounts Settings",
+		{"allow_multi_currency_invoices_against_single_party_account": 1, "allow_stale": 0},
 	)
 	def test_exchange_revaluation_for_party(self):
 		"""
-		Exchange Revaluation for party on Receivable/Payable shoule be included
+		Exchange Revaluation for party on Receivable/Payable should be included
 		"""
 
-		company = "_Test Company 2"
-		customer = "_Test Customer 2"
-
 		# Using Exchange Gain/Loss account for unrealized as well.
-		company_doc = frappe.get_doc("Company", company)
+		company_doc = frappe.get_doc("Company", self.company)
 		company_doc.unrealized_exchange_gain_loss_account = company_doc.exchange_gain_loss_account
 		company_doc.save()
 
-		si = make_sales_invoice(no_payment_schedule=True, do_not_submit=True)
+		si = self.create_sales_invoice(no_payment_schedule=True, do_not_submit=True)
 		si.currency = "USD"
-		si.conversion_rate = 0.90
+		si.conversion_rate = 80
 		si.debit_to = self.debtors_usd
 		si = si.save().submit()
 
 		# Exchange Revaluation
 		err = frappe.new_doc("Exchange Rate Revaluation")
-		err.company = company
+		err.company = self.company
 		err.posting_date = today()
 		accounts = err.get_accounts_data()
 		err.extend("accounts", accounts)
-		err.accounts[0].new_exchange_rate = 0.95
+		err.accounts[0].new_exchange_rate = 85
 		row = err.accounts[0]
 		row.new_balance_in_base_currency = flt(
 			row.new_exchange_rate * flt(row.balance_in_account_currency)
@@ -189,7 +238,7 @@ class TestAccountsReceivable(FrappeTestCase):
 		je = je.submit()
 
 		filters = {
-			"company": company,
+			"company": self.company,
 			"report_date": today(),
 			"range1": 30,
 			"range2": 60,
@@ -198,7 +247,7 @@ class TestAccountsReceivable(FrappeTestCase):
 		}
 		report = execute(filters)
 
-		expected_data_for_err = [0, -5, 0, 5]
+		expected_data_for_err = [0, -500, 0, 500]
 		row = [x for x in report[1] if x.voucher_type == je.doctype and x.voucher_no == je.name][0]
 		self.assertEqual(
 			expected_data_for_err,
@@ -214,46 +263,43 @@ class TestAccountsReceivable(FrappeTestCase):
 		"""
 		Payment against credit/debit note should be considered against the parent invoice
 		"""
-		company = "_Test Company 2"
-		customer = "_Test Customer 2"
 
-		si1 = make_sales_invoice()
+		si1 = self.create_sales_invoice()
 
-		pe = get_payment_entry("Sales Invoice", si1.name, bank_account="Cash - _TC2")
-		pe.paid_from = "Debtors - _TC2"
+		pe = get_payment_entry(si1.doctype, si1.name, bank_account=self.cash)
+		pe.paid_from = self.debit_to
 		pe.insert()
 		pe.submit()
 
-		cr_note = make_credit_note(si1.name)
+		cr_note = self.create_credit_note(si1.name)
 
-		si2 = make_sales_invoice()
+		si2 = self.create_sales_invoice()
 
 		# manually link cr_note with si2 using journal entry
 		je = frappe.new_doc("Journal Entry")
-		je.company = company
+		je.company = self.company
 		je.voucher_type = "Credit Note"
 		je.posting_date = today()
 
-		debit_account = "Debtors - _TC2"
 		debit_entry = {
-			"account": debit_account,
+			"account": self.debit_to,
 			"party_type": "Customer",
-			"party": customer,
+			"party": self.customer,
 			"debit": 100,
 			"debit_in_account_currency": 100,
 			"reference_type": cr_note.doctype,
 			"reference_name": cr_note.name,
-			"cost_center": "Main - _TC2",
+			"cost_center": self.cost_center,
 		}
 		credit_entry = {
-			"account": debit_account,
+			"account": self.debit_to,
 			"party_type": "Customer",
-			"party": customer,
+			"party": self.customer,
 			"credit": 100,
 			"credit_in_account_currency": 100,
 			"reference_type": si2.doctype,
 			"reference_name": si2.name,
-			"cost_center": "Main - _TC2",
+			"cost_center": self.cost_center,
 		}
 
 		je.append("accounts", debit_entry)
@@ -261,7 +307,7 @@ class TestAccountsReceivable(FrappeTestCase):
 		je = je.save().submit()
 
 		filters = {
-			"company": company,
+			"company": self.company,
 			"report_date": today(),
 			"range1": 30,
 			"range2": 60,
@@ -271,64 +317,254 @@ class TestAccountsReceivable(FrappeTestCase):
 		report = execute(filters)
 		self.assertEqual(report[1], [])
 
+	def test_group_by_party(self):
+		si1 = self.create_sales_invoice(do_not_submit=True)
+		si1.posting_date = add_days(today(), -1)
+		si1.save().submit()
+		si2 = self.create_sales_invoice(do_not_submit=True)
+		si2.items[0].rate = 85
+		si2.save().submit()
 
-def make_sales_invoice(no_payment_schedule=False, do_not_submit=False):
-	frappe.set_user("Administrator")
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+			"group_by_party": True,
+		}
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 5)
 
-	si = create_sales_invoice(
-		company="_Test Company 2",
-		customer="_Test Customer 2",
-		currency="EUR",
-		warehouse="Finished Goods - _TC2",
-		debit_to="Debtors - _TC2",
-		income_account="Sales - _TC2",
-		expense_account="Cost of Goods Sold - _TC2",
-		cost_center="Main - _TC2",
-		do_not_save=1,
-	)
+		# assert voucher rows
+		expected_voucher_rows = [
+			[100.0, 100.0, 100.0, 100.0],
+			[85.0, 85.0, 85.0, 85.0],
+		]
+		voucher_rows = []
+		for x in report[0:2]:
+			voucher_rows.append(
+				[x.invoiced, x.outstanding, x.invoiced_in_account_currency, x.outstanding_in_account_currency]
+			)
+		self.assertEqual(expected_voucher_rows, voucher_rows)
 
-	if not no_payment_schedule:
-		si.append(
-			"payment_schedule",
-			dict(due_date=getdate(add_days(today(), 30)), invoice_portion=30.00, payment_amount=30),
+		# assert total rows
+		expected_total_rows = [
+			[self.customer, 185.0, 185.0],  # party total
+			{},  # empty row for padding
+			["Total", 185.0, 185.0],  # grand total
+		]
+		party_total_row = report[2]
+		self.assertEqual(
+			expected_total_rows[0],
+			[
+				party_total_row.get("party"),
+				party_total_row.get("invoiced"),
+				party_total_row.get("outstanding"),
+			],
 		)
-		si.append(
-			"payment_schedule",
-			dict(due_date=getdate(add_days(today(), 60)), invoice_portion=50.00, payment_amount=50),
-		)
-		si.append(
-			"payment_schedule",
-			dict(due_date=getdate(add_days(today(), 90)), invoice_portion=20.00, payment_amount=20),
+		empty_row = report[3]
+		self.assertEqual(expected_total_rows[1], empty_row)
+		grand_total_row = report[4]
+		self.assertEqual(
+			expected_total_rows[2],
+			[
+				grand_total_row.get("party"),
+				grand_total_row.get("invoiced"),
+				grand_total_row.get("outstanding"),
+			],
 		)
 
-	si = si.save()
+	def test_future_payments(self):
+		si = self.create_sales_invoice()
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.posting_date = add_days(today(), 1)
+		pe.paid_amount = 90.0
+		pe.references[0].allocated_amount = 90.0
+		pe.save().submit()
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+			"show_future_payments": True,
+		}
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
 
-	if not do_not_submit:
-		si = si.submit()
+		expected_data = [100.0, 100.0, 10.0, 90.0]
 
-	return si
+		row = report[0]
+		self.assertEqual(
+			expected_data, [row.invoiced, row.outstanding, row.remaining_balance, row.future_amount]
+		)
 
+		pe.cancel()
+		# full payment in future date
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.posting_date = add_days(today(), 1)
+		pe.save().submit()
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
+		expected_data = [100.0, 100.0, 0.0, 100.0]
+		row = report[0]
+		self.assertEqual(
+			expected_data, [row.invoiced, row.outstanding, row.remaining_balance, row.future_amount]
+		)
 
-def make_payment(docname):
-	pe = get_payment_entry("Sales Invoice", docname, bank_account="Cash - _TC2", party_amount=40)
-	pe.paid_from = "Debtors - _TC2"
-	pe.insert()
-	pe.submit()
+		pe.cancel()
+		# over payment in future date
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.posting_date = add_days(today(), 1)
+		pe.paid_amount = 110
+		pe.save().submit()
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 2)
+		expected_data = [[100.0, 0.0, 100.0, 0.0, 100.0], [0.0, 10.0, -10.0, -10.0, 0.0]]
+		for idx, row in enumerate(report):
+			self.assertEqual(
+				expected_data[idx],
+				[row.invoiced, row.paid, row.outstanding, row.remaining_balance, row.future_amount],
+			)
 
+	def test_sales_person(self):
+		sales_person = (
+			frappe.get_doc({"doctype": "Sales Person", "sales_person_name": "John Clark", "enabled": True})
+			.insert()
+			.submit()
+		)
+		si = self.create_sales_invoice(do_not_submit=True)
+		si.append("sales_team", {"sales_person": sales_person.name, "allocated_percentage": 100})
+		si.save().submit()
 
-def make_credit_note(docname):
-	credit_note = create_sales_invoice(
-		company="_Test Company 2",
-		customer="_Test Customer 2",
-		currency="EUR",
-		qty=-1,
-		warehouse="Finished Goods - _TC2",
-		debit_to="Debtors - _TC2",
-		income_account="Sales - _TC2",
-		expense_account="Cost of Goods Sold - _TC2",
-		cost_center="Main - _TC2",
-		is_return=1,
-		return_against=docname,
-	)
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+			"sales_person": sales_person.name,
+			"show_sales_person": True,
+		}
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
 
-	return credit_note
+		expected_data = [100.0, 100.0, sales_person.name]
+
+		row = report[0]
+		self.assertEqual(expected_data, [row.invoiced, row.outstanding, row.sales_person])
+
+	def test_cost_center_filter(self):
+		si = self.create_sales_invoice()
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+			"cost_center": self.cost_center,
+		}
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
+		expected_data = [100.0, 100.0, self.cost_center]
+		row = report[0]
+		self.assertEqual(expected_data, [row.invoiced, row.outstanding, row.cost_center])
+
+	def test_customer_group_filter(self):
+		si = self.create_sales_invoice()
+		cus_group = frappe.db.get_value("Customer", self.customer, "customer_group")
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+			"customer_group": cus_group,
+		}
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
+		expected_data = [100.0, 100.0, cus_group]
+		row = report[0]
+		self.assertEqual(expected_data, [row.invoiced, row.outstanding, row.customer_group])
+
+		filters.update({"customer_group": "Individual"})
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 0)
+
+	def test_party_account_filter(self):
+		si1 = self.create_sales_invoice()
+		self.customer2 = (
+			frappe.get_doc(
+				{
+					"doctype": "Customer",
+					"customer_name": "Jane Doe",
+					"type": "Individual",
+					"default_currency": "USD",
+				}
+			)
+			.insert()
+			.submit()
+		)
+
+		si2 = self.create_sales_invoice(do_not_submit=True)
+		si2.posting_date = add_days(today(), -1)
+		si2.customer = self.customer2
+		si2.currency = "USD"
+		si2.conversion_rate = 80
+		si2.debit_to = self.debtors_usd
+		si2.save().submit()
+
+		# Filter on company currency receivable account
+		filters = {
+			"company": self.company,
+			"report_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+			"party_account": self.debit_to,
+		}
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
+		expected_data = [100.0, 100.0, self.debit_to, si1.currency]
+		row = report[0]
+		self.assertEqual(
+			expected_data, [row.invoiced, row.outstanding, row.party_account, row.account_currency]
+		)
+
+		# Filter on USD receivable account
+		filters.update({"party_account": self.debtors_usd})
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 1)
+		expected_data = [8000.0, 8000.0, self.debtors_usd, si2.currency]
+		row = report[0]
+		self.assertEqual(
+			expected_data, [row.invoiced, row.outstanding, row.party_account, row.account_currency]
+		)
+
+		# without filter on party account
+		filters.pop("party_account")
+		report = execute(filters)[1]
+		self.assertEqual(len(report), 2)
+		expected_data = [
+			[8000.0, 8000.0, 100.0, 100.0, self.debtors_usd, si2.currency],
+			[100.0, 100.0, 100.0, 100.0, self.debit_to, si1.currency],
+		]
+		for idx, row in enumerate(report):
+			self.assertEqual(
+				expected_data[idx],
+				[
+					row.invoiced,
+					row.outstanding,
+					row.invoiced_in_account_currency,
+					row.outstanding_in_account_currency,
+					row.party_account,
+					row.account_currency,
+				],
+			)

erpnext/accounts/report/accounts_receivable_summary/accounts_receivable_summary.py

@@ -12,7 +12,7 @@ from erpnext.accounts.report.accounts_receivable.accounts_receivable import Rece
 
 def execute(filters=None):
 	args = {
-		"party_type": "Customer",
+		"account_type": "Receivable",
 		"naming_by": ["Selling Settings", "cust_master_name"],
 	}
 
@@ -21,7 +21,10 @@ def execute(filters=None):
 
 class AccountsReceivableSummary(ReceivablePayableReport):
 	def run(self, args):
-		self.party_type = args.get("party_type")
+		self.account_type = args.get("account_type")
+		self.party_type = frappe.db.get_all(
+			"Party Type", {"account_type": self.account_type}, pluck="name"
+		)
 		self.party_naming_by = frappe.db.get_value(
 			args.get("naming_by")[0], None, args.get("naming_by")[1]
 		)
@@ -35,19 +38,24 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 
 		self.get_party_total(args)
 
+		party = None
+		for party_type in self.party_type:
+			if self.filters.get(scrub(party_type)):
+				party = self.filters.get(scrub(party_type))
+
 		party_advance_amount = (
 			get_partywise_advanced_payment_amount(
 				self.party_type,
 				self.filters.report_date,
 				self.filters.show_future_payments,
 				self.filters.company,
-				party=self.filters.get(scrub(self.party_type)),
+				party=party,
 			)
 			or {}
 		)
 
 		if self.filters.show_gl_balance:
-			gl_balance_map = get_gl_balance(self.filters.report_date)
+			gl_balance_map = get_gl_balance(self.filters.report_date, self.filters.company)
 
 		for party, party_dict in self.party_total.items():
 			if party_dict.outstanding == 0:
@@ -57,9 +65,13 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 
 			row.party = party
 			if self.party_naming_by == "Naming Series":
-				row.party_name = frappe.get_cached_value(
-					self.party_type, party, scrub(self.party_type) + "_name"
-				)
+				if self.account_type == "Payable":
+					doctype = "Supplier"
+					fieldname = "supplier_name"
+				else:
+					doctype = "Customer"
+					fieldname = "customer_name"
+				row.party_name = frappe.get_cached_value(doctype, party, fieldname)
 
 			row.update(party_dict)
 
@@ -93,6 +105,7 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 
 			# set territory, customer_group, sales person etc
 			self.set_party_details(d)
+			self.party_total[d.party].update({"party_type": d.party_type})
 
 	def init_party_total(self, row):
 		self.party_total.setdefault(
@@ -131,17 +144,27 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 	def get_columns(self):
 		self.columns = []
 		self.add_column(
-			label=_(self.party_type),
+			label=_("Party Type"),
+			fieldname="party_type",
+			fieldtype="Data",
+			width=100,
+		)
+		self.add_column(
+			label=_("Party"),
 			fieldname="party",
-			fieldtype="Link",
-			options=self.party_type,
+			fieldtype="Dynamic Link",
+			options="party_type",
 			width=180,
 		)
 
 		if self.party_naming_by == "Naming Series":
-			self.add_column(_("{0} Name").format(self.party_type), fieldname="party_name", fieldtype="Data")
+			self.add_column(
+				label=_("Supplier Name") if self.account_type == "Payable" else _("Customer Name"),
+				fieldname="party_name",
+				fieldtype="Data",
+			)
 
-		credit_debit_label = "Credit Note" if self.party_type == "Customer" else "Debit Note"
+		credit_debit_label = "Credit Note" if self.account_type == "Receivable" else "Debit Note"
 
 		self.add_column(_("Advance Amount"), fieldname="advance")
 		self.add_column(_("Invoiced Amount"), fieldname="invoiced")
@@ -159,7 +182,7 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 			self.add_column(label=_("Future Payment Amount"), fieldname="future_amount")
 			self.add_column(label=_("Remaining Balance"), fieldname="remaining_balance")
 
-		if self.party_type == "Customer":
+		if self.account_type == "Receivable":
 			self.add_column(
 				label=_("Territory"), fieldname="territory", fieldtype="Link", options="Territory"
 			)
@@ -209,12 +232,12 @@ class AccountsReceivableSummary(ReceivablePayableReport):
 		self.add_column(label="Total Amount Due", fieldname="total_due")
 
 
-def get_gl_balance(report_date):
+def get_gl_balance(report_date, company):
 	return frappe._dict(
 		frappe.db.get_all(
 			"GL Entry",
 			fields=["party", "sum(debit -  credit)"],
-			filters={"posting_date": ("<=", report_date), "is_cancelled": 0},
+			filters={"posting_date": ("<=", report_date), "is_cancelled": 0, "company": company},
 			group_by="party",
 			as_list=1,
 		)

erpnext/accounts/report/accounts_receivable_summary/test_accounts_receivable_summary.py

@@ -0,0 +1,203 @@
+import unittest
+
+import frappe
+from frappe.tests.utils import FrappeTestCase, change_settings
+from frappe.utils import today
+
+from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+from erpnext.accounts.report.accounts_receivable_summary.accounts_receivable_summary import execute
+from erpnext.accounts.test.accounts_mixin import AccountsTestMixin
+
+
+class TestAccountsReceivable(AccountsTestMixin, FrappeTestCase):
+	def setUp(self):
+		self.maxDiff = None
+		self.create_company()
+		self.create_customer()
+		self.create_item()
+		self.clear_old_entries()
+
+	def tearDown(self):
+		frappe.db.rollback()
+
+	def test_01_receivable_summary_output(self):
+		"""
+		Test for Invoices, Paid, Advance and Outstanding
+		"""
+		filters = {
+			"company": self.company,
+			"customer": self.customer,
+			"posting_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+		}
+
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			posting_date=today(),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=200,
+			price_list_rate=200,
+		)
+
+		customer_group, customer_territory = frappe.db.get_all(
+			"Customer",
+			filters={"name": self.customer},
+			fields=["customer_group", "territory"],
+			as_list=True,
+		)[0]
+
+		report = execute(filters)
+		rpt_output = report[1]
+		expected_data = {
+			"party_type": "Customer",
+			"advance": 0,
+			"party": self.customer,
+			"invoiced": 200.0,
+			"paid": 0.0,
+			"credit_note": 0.0,
+			"outstanding": 200.0,
+			"range1": 200.0,
+			"range2": 0.0,
+			"range3": 0.0,
+			"range4": 0.0,
+			"range5": 0.0,
+			"total_due": 200.0,
+			"future_amount": 0.0,
+			"sales_person": [],
+			"currency": si.currency,
+			"territory": customer_territory,
+			"customer_group": customer_group,
+		}
+
+		self.assertEqual(len(rpt_output), 1)
+		self.assertDictEqual(rpt_output[0], expected_data)
+
+		# simulate advance payment
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.paid_amount = 50
+		pe.references[0].allocated_amount = 0  # this essitially removes the reference
+		pe.save().submit()
+
+		# update expected data with advance
+		expected_data.update(
+			{
+				"advance": 50.0,
+				"outstanding": 150.0,
+				"range1": 150.0,
+				"total_due": 150.0,
+			}
+		)
+
+		report = execute(filters)
+		rpt_output = report[1]
+		self.assertEqual(len(rpt_output), 1)
+		self.assertDictEqual(rpt_output[0], expected_data)
+
+		# make partial payment
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.paid_amount = 125
+		pe.references[0].allocated_amount = 125
+		pe.save().submit()
+
+		# update expected data after advance and partial payment
+		expected_data.update(
+			{"advance": 50.0, "paid": 125.0, "outstanding": 25.0, "range1": 25.0, "total_due": 25.0}
+		)
+
+		report = execute(filters)
+		rpt_output = report[1]
+		self.assertEqual(len(rpt_output), 1)
+		self.assertDictEqual(rpt_output[0], expected_data)
+
+	@change_settings("Selling Settings", {"cust_master_name": "Naming Series"})
+	def test_02_various_filters_and_output(self):
+		filters = {
+			"company": self.company,
+			"customer": self.customer,
+			"posting_date": today(),
+			"range1": 30,
+			"range2": 60,
+			"range3": 90,
+			"range4": 120,
+		}
+
+		si = create_sales_invoice(
+			item=self.item,
+			company=self.company,
+			customer=self.customer,
+			debit_to=self.debit_to,
+			posting_date=today(),
+			parent_cost_center=self.cost_center,
+			cost_center=self.cost_center,
+			rate=200,
+			price_list_rate=200,
+		)
+		# make partial payment
+		pe = get_payment_entry(si.doctype, si.name)
+		pe.paid_amount = 150
+		pe.references[0].allocated_amount = 150
+		pe.save().submit()
+
+		customer_group, customer_territory = frappe.db.get_all(
+			"Customer",
+			filters={"name": self.customer},
+			fields=["customer_group", "territory"],
+			as_list=True,
+		)[0]
+
+		report = execute(filters)
+		rpt_output = report[1]
+		expected_data = {
+			"party_type": "Customer",
+			"advance": 0,
+			"party": self.customer,
+			"party_name": self.customer,
+			"invoiced": 200.0,
+			"paid": 150.0,
+			"credit_note": 0.0,
+			"outstanding": 50.0,
+			"range1": 50.0,
+			"range2": 0.0,
+			"range3": 0.0,
+			"range4": 0.0,
+			"range5": 0.0,
+			"total_due": 50.0,
+			"future_amount": 0.0,
+			"sales_person": [],
+			"currency": si.currency,
+			"territory": customer_territory,
+			"customer_group": customer_group,
+		}
+
+		self.assertEqual(len(rpt_output), 1)
+		self.assertDictEqual(rpt_output[0], expected_data)
+
+		# with gl balance filter
+		filters.update({"show_gl_balance": True})
+		expected_data.update({"gl_balance": 50.0, "diff": 0.0})
+		report = execute(filters)
+		rpt_output = report[1]
+		self.assertEqual(len(rpt_output), 1)
+		self.assertDictEqual(rpt_output[0], expected_data)
+
+		# with gl balance and future payments filter
+		filters.update({"show_future_payments": True})
+		expected_data.update({"remaining_balance": 50.0})
+		report = execute(filters)
+		rpt_output = report[1]
+		self.assertEqual(len(rpt_output), 1)
+		self.assertDictEqual(rpt_output[0], expected_data)
+
+		# invoice fully paid
+		pe = get_payment_entry(si.doctype, si.name).save().submit()
+		report = execute(filters)
+		rpt_output = report[1]
+		self.assertEqual(len(rpt_output), 0)

erpnext/accounts/report/asset_depreciation_ledger/asset_depreciation_ledger.json

@@ -1,20 +1,23 @@
 {
- "add_total_row": 0, 
- "apply_user_permissions": 1, 
- "creation": "2016-04-08 14:49:58.133098", 
- "disabled": 0, 
- "docstatus": 0, 
- "doctype": "Report", 
- "idx": 2, 
- "is_standard": "Yes", 
- "modified": "2017-02-24 20:08:26.084484", 
- "modified_by": "Administrator", 
- "module": "Accounts", 
- "name": "Asset Depreciation Ledger", 
- "owner": "Administrator", 
- "ref_doctype": "Asset", 
- "report_name": "Asset Depreciation Ledger", 
- "report_type": "Script Report", 
+ "add_total_row": 1,
+ "columns": [],
+ "creation": "2016-04-08 14:49:58.133098",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 2,
+ "is_standard": "Yes",
+ "letterhead": null,
+ "modified": "2023-07-26 21:05:33.554778",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Asset Depreciation Ledger",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Asset",
+ "report_name": "Asset Depreciation Ledger",
+ "report_type": "Script Report",
  "roles": [
   {
    "role": "Accounts User"

erpnext/accounts/report/asset_depreciations_and_balances/asset_depreciations_and_balances.json

@@ -1,20 +1,23 @@
 {
- "add_total_row": 0, 
- "apply_user_permissions": 1, 
- "creation": "2016-04-08 14:56:37.235981", 
- "disabled": 0, 
- "docstatus": 0, 
- "doctype": "Report", 
- "idx": 2, 
- "is_standard": "Yes", 
- "modified": "2017-02-24 20:08:18.660476", 
- "modified_by": "Administrator", 
- "module": "Accounts", 
- "name": "Asset Depreciations and Balances", 
- "owner": "Administrator", 
- "ref_doctype": "Asset", 
- "report_name": "Asset Depreciations and Balances", 
- "report_type": "Script Report", 
+ "add_total_row": 1,
+ "columns": [],
+ "creation": "2016-04-08 14:56:37.235981",
+ "disabled": 0,
+ "docstatus": 0,
+ "doctype": "Report",
+ "filters": [],
+ "idx": 2,
+ "is_standard": "Yes",
+ "letterhead": null,
+ "modified": "2023-07-26 21:04:54.751077",
+ "modified_by": "Administrator",
+ "module": "Accounts",
+ "name": "Asset Depreciations and Balances",
+ "owner": "Administrator",
+ "prepared_report": 0,
+ "ref_doctype": "Asset",
+ "report_name": "Asset Depreciations and Balances",
+ "report_type": "Script Report",
  "roles": [
   {
    "role": "Accounts User"

erpnext/accounts/report/asset_depreciations_and_balances/asset_depreciations_and_balances.py

@@ -58,6 +58,9 @@ def get_data(filters):
 
 
 def get_asset_categories(filters):
+	condition = ""
+	if filters.get("asset_category"):
+		condition += " and asset_category = %(asset_category)s"
 	return frappe.db.sql(
 		"""
 		SELECT asset_category,
@@ -98,15 +101,25 @@ def get_asset_categories(filters):
 								0
 						   end), 0) as cost_of_scrapped_asset
 		from `tabAsset`
-		where docstatus=1 and company=%(company)s and purchase_date <= %(to_date)s
+		where docstatus=1 and company=%(company)s and purchase_date <= %(to_date)s {}
 		group by asset_category
-	""",
-		{"to_date": filters.to_date, "from_date": filters.from_date, "company": filters.company},
+	""".format(
+			condition
+		),
+		{
+			"to_date": filters.to_date,
+			"from_date": filters.from_date,
+			"company": filters.company,
+			"asset_category": filters.get("asset_category"),
+		},
 		as_dict=1,
 	)
 
 
 def get_assets(filters):
+	condition = ""
+	if filters.get("asset_category"):
+		condition = " and a.asset_category = '{}'".format(filters.get("asset_category"))
 	return frappe.db.sql(
 		"""
 		SELECT results.asset_category,
@@ -138,7 +151,7 @@ def get_assets(filters):
 				aca.parent = a.asset_category and aca.company_name = %(company)s
 			join `tabCompany` company on
 				company.name = %(company)s
-			where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s and gle.debit != 0 and gle.is_cancelled = 0 and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account)
+			where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s and gle.debit != 0 and gle.is_cancelled = 0 and gle.account = ifnull(aca.depreciation_expense_account, company.depreciation_expense_account) {0}
 			group by a.asset_category
 			union
 			SELECT a.asset_category,
@@ -154,10 +167,12 @@ def get_assets(filters):
 							  end), 0) as depreciation_eliminated_during_the_period,
 				   0 as depreciation_amount_during_the_period
 			from `tabAsset` a
-			where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s
+			where a.docstatus=1 and a.company=%(company)s and a.purchase_date <= %(to_date)s {0}
 			group by a.asset_category) as results
 		group by results.asset_category
-		""",
+		""".format(
+			condition
+		),
 		{"to_date": filters.to_date, "from_date": filters.from_date, "company": filters.company},
 		as_dict=1,
 	)

erpnext/accounts/report/balance_sheet/balance_sheet.py

@@ -25,6 +25,8 @@ def execute(filters=None):
 		company=filters.company,
 	)
 
+	filters.period_start_date = period_list[0]["year_start_date"]
+
 	currency = filters.presentation_currency or frappe.get_cached_value(
 		"Company", filters.company, "default_currency"
 	)
@@ -96,7 +98,7 @@ def execute(filters=None):
 	chart = get_chart_data(filters, columns, asset, liability, equity)
 
 	report_summary = get_report_summary(
-		period_list, asset, liability, equity, provisional_profit_loss, total_credit, currency, filters
+		period_list, asset, liability, equity, provisional_profit_loss, currency, filters
 	)
 
 	return columns, data, message, chart, report_summary
@@ -174,7 +176,6 @@ def get_report_summary(
 	liability,
 	equity,
 	provisional_profit_loss,
-	total_credit,
 	currency,
 	filters,
 	consolidated=False,

erpnext/accounts/report/balance_sheet/test_balance_sheet.py

@@ -0,0 +1,51 @@
+# Copyright (c) 2023, Frappe Technologies Pvt. Ltd. and Contributors
+# MIT License. See license.txt
+
+import frappe
+from frappe.tests.utils import FrappeTestCase
+from frappe.utils import today
+
+from erpnext.accounts.report.balance_sheet.balance_sheet import execute
+
+
+class TestBalanceSheet(FrappeTestCase):
+	def test_balance_sheet(self):
+		from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+		from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import (
+			create_sales_invoice,
+			make_sales_invoice,
+		)
+		from erpnext.accounts.utils import get_fiscal_year
+
+		frappe.db.sql("delete from `tabPurchase Invoice` where company='_Test Company 6'")
+		frappe.db.sql("delete from `tabSales Invoice` where company='_Test Company 6'")
+		frappe.db.sql("delete from `tabGL Entry` where company='_Test Company 6'")
+
+		pi = make_purchase_invoice(
+			company="_Test Company 6",
+			warehouse="Finished Goods - _TC6",
+			expense_account="Cost of Goods Sold - _TC6",
+			cost_center="Main - _TC6",
+			qty=10,
+			rate=100,
+		)
+		si = create_sales_invoice(
+			company="_Test Company 6",
+			debit_to="Debtors - _TC6",
+			income_account="Sales - _TC6",
+			cost_center="Main - _TC6",
+			qty=5,
+			rate=110,
+		)
+		filters = frappe._dict(
+			company="_Test Company 6",
+			period_start_date=today(),
+			period_end_date=today(),
+			periodicity="Yearly",
+		)
+		result = execute(filters)[1]
+		for account_dict in result:
+			if account_dict.get("account") == "Current Liabilities - _TC6":
+				self.assertEqual(account_dict.total, 1000)
+			if account_dict.get("account") == "Current Assets - _TC6":
+				self.assertEqual(account_dict.total, 550)

erpnext/accounts/report/bank_clearance_summary/bank_clearance_summary.py

@@ -152,5 +152,5 @@ def get_entries(filters):
 
 	return sorted(
 		journal_entries + payment_entries + loan_disbursements + loan_repayments,
-		key=lambda k: k[2] or getdate(nowdate()),
+		key=lambda k: k[2].strftime("%H%M%S") or getdate(nowdate()),
 	)

erpnext/accounts/report/consolidated_financial_statement/consolidated_financial_statement.js

@@ -49,7 +49,7 @@ frappe.require("assets/erpnext/js/financial_statements.js", function() {
 				"label": __("Start Year"),
 				"fieldtype": "Link",
 				"options": "Fiscal Year",
-				"default": frappe.defaults.get_user_default("fiscal_year"),
+				"default": erpnext.utils.get_fiscal_year(frappe.datetime.get_today()),
 				"reqd": 1,
 				on_change: () => {
 					frappe.model.with_doc("Fiscal Year", frappe.query_report.get_filter_value('from_fiscal_year'), function(r) {
@@ -65,7 +65,7 @@ frappe.require("assets/erpnext/js/financial_statements.js", function() {
 				"label": __("End Year"),
 				"fieldtype": "Link",
 				"options": "Fiscal Year",
-				"default": frappe.defaults.get_user_default("fiscal_year"),
+				"default": erpnext.utils.get_fiscal_year(frappe.datetime.get_today()),
 				"reqd": 1,
 				on_change: () => {
 					frappe.model.with_doc("Fiscal Year", frappe.query_report.get_filter_value('to_fiscal_year'), function(r) {
@@ -139,7 +139,7 @@ frappe.require("assets/erpnext/js/financial_statements.js", function() {
 			return value;
 		},
 		onload: function() {
-			let fiscal_year = frappe.defaults.get_user_default("fiscal_year")
+			let fiscal_year = erpnext.utils.get_fiscal_year(frappe.datetime.get_today());
 
 			frappe.model.with_doc("Fiscal Year", fiscal_year, function(r) {
 				var fy = frappe.model.get_doc("Fiscal Year", fiscal_year);