fix(accounts): update AU standard chart of accounts (#57145)

Co-authored-by: Jebajebas <jeba.j@arus.co.in>
(cherry picked from commit fee3a6e0fd)

erpnext/__init__.py

@@ -4,7 +4,7 @@ import inspect
 import frappe
 from frappe.utils.user import is_website_user
 
-__version__ = "15.118.3"
+__version__ = "15.112.0"
 
 
 def get_default_company(user=None):

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

@@ -24,7 +24,8 @@
 						"account_number": "11530"
 					},
 					"account_number": "115",
-					"is_group": 1
+					"is_group": 1,
+					"account_type": "Bank"
 				},
 				"Trade Receivables": {
 					"Trade Debtors": {
@@ -529,6 +530,13 @@
 					"account_number": "630",
 					"is_group": 1
 				},
+				"Accrued Manufacturing Expenses": {
+					"Accrued Expenses - Manufacturing": {
+						"account_number": "63510"
+					},
+					"account_number": "635",
+					"is_group": 1
+				},
 				"account_number": "63",
 				"is_group": 1
 			},
@@ -814,4 +822,4 @@
 			"root_type": "Expense"
 		}
 	}
-}
+}

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -1321,7 +1321,6 @@ class StockEntry(StockController):
 		# Set rate for outgoing items
 		outgoing_items_cost = self.set_rate_for_outgoing_items(reset_outgoing_rate, raise_error_if_no_rate)
 		finished_item_qty = sum(d.transfer_qty for d in self.items if d.is_finished_item)
-		has_consumption_basis = self.has_consumption_basis()
 
 		items = []
 		# Set basic rate for incoming items
@@ -1329,8 +1328,6 @@ class StockEntry(StockController):
 			if d.s_warehouse or d.set_basic_rate_manually:
 				continue
 
-			rate_derived_from_consumption = False
-
 			if d.allow_zero_valuation_rate:
 				d.basic_rate = 0.0
 				items.append(d.item_code)
@@ -1338,17 +1335,12 @@ class StockEntry(StockController):
 			elif d.is_finished_item:
 				if self.purpose == "Manufacture":
 					d.basic_rate = self.get_basic_rate_for_manufactured_item(
-						finished_item_qty, outgoing_items_cost, has_consumption_basis
+						finished_item_qty, outgoing_items_cost
 					)
-					rate_derived_from_consumption = has_consumption_basis
 				elif self.purpose == "Repack":
 					d.basic_rate = self.get_basic_rate_for_repacked_items(d.transfer_qty, outgoing_items_cost)
-					# Repack rate comes from consumed source-warehouse rows, not consumption entries
-					rate_derived_from_consumption = any(item.s_warehouse for item in self.get("items"))
 
-			# A rate of zero derived from the consumed items is their actual cost, not a missing
-			# rate. Falling back to the item's valuation here would value free inputs as output.
-			if not d.basic_rate and not d.allow_zero_valuation_rate and not rate_derived_from_consumption:
+			if not d.basic_rate and not d.allow_zero_valuation_rate:
 				if self.is_new():
 					raise_error_if_no_rate = False
 
@@ -1383,31 +1375,6 @@ class StockEntry(StockController):
 
 			frappe.msgprint(message, alert=True)
 
-	def has_consumption_basis(self) -> bool:
-		"""Whether the cost of the consumed items is known, even when that cost is zero."""
-		if any(d.s_warehouse for d in self.get("items")):
-			return True
-
-		settings = frappe.get_single("Manufacturing Settings")
-		if settings.material_consumption and settings.get_rm_cost_from_consumption_entry and self.work_order:
-			return bool(self.get_consumption_entries())
-
-		return False
-
-	def get_consumption_entries(self) -> list[str]:
-		# Cached: queried in both has_consumption_basis() and get_basic_rate_for_manufactured_item()
-		if getattr(self, "_consumption_entries", None) is None:
-			self._consumption_entries = frappe.get_all(
-				"Stock Entry",
-				filters={
-					"docstatus": 1,
-					"work_order": self.work_order,
-					"purpose": "Material Consumption for Manufacture",
-				},
-				pluck="name",
-			)
-		return self._consumption_entries
-
 	def set_rate_for_outgoing_items(self, reset_outgoing_rate=True, raise_error_if_no_rate=True):
 		outgoing_items_cost = 0.0
 		for d in self.get("items"):
@@ -1461,16 +1428,21 @@ class StockEntry(StockController):
 				)
 				return flt(outgoing_items_cost / total_fg_qty)
 
-	def get_basic_rate_for_manufactured_item(
-		self, finished_item_qty, outgoing_items_cost=0, has_consumption_basis=False
-	) -> float:
+	def get_basic_rate_for_manufactured_item(self, finished_item_qty, outgoing_items_cost=0) -> float:
 		settings = frappe.get_single("Manufacturing Settings")
 		scrap_items_cost = sum([flt(d.basic_amount) for d in self.get("items") if d.is_scrap_item])
 
 		if settings.material_consumption:
 			if settings.get_rm_cost_from_consumption_entry and self.work_order:
 				# Validate only if Material Consumption Entry exists for the Work Order.
-				if self.get_consumption_entries():
+				if frappe.db.exists(
+					"Stock Entry",
+					{
+						"docstatus": 1,
+						"work_order": self.work_order,
+						"purpose": "Material Consumption for Manufacture",
+					},
+				):
 					for item in self.items:
 						if not item.is_finished_item and not item.is_scrap_item:
 							label = frappe.get_meta(settings.doctype).get_label(
@@ -1517,9 +1489,7 @@ class StockEntry(StockController):
 						)
 					).run()[0][0] or 0
 
-			# Estimate from the BOM only when nothing was consumed. A consumed cost of zero is a
-			# real cost, so substituting BOM rates would value free inputs as output.
-			elif not outgoing_items_cost and not has_consumption_basis:
+			elif not outgoing_items_cost:
 				bom_items = self.get_bom_raw_materials(finished_item_qty)
 				outgoing_items_cost = sum([flt(row.qty) * flt(row.rate) for row in bom_items.values()])
 

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -2574,149 +2574,6 @@ class TestStockEntry(FrappeTestCase):
 		material_request.reload()
 		self.assertEqual(material_request.transfer_status, "Completed")
 
-	def test_manufacture_with_zero_valued_raw_material(self):
-		# A finished good produced from free inputs is worth nothing. Falling back to the item's
-		# own valuation would create value out of nothing and inflate it on every production run.
-		fg_item = make_item(properties={"is_stock_item": 1}).name
-		rm_item = make_item(properties={"is_stock_item": 1}).name
-		warehouse = "_Test Warehouse - _TC"
-		fg_warehouse = "Finished Goods - _TC"
-
-		rm_receipt = make_stock_entry(item_code=rm_item, target=warehouse, qty=100, rate=0, do_not_save=True)
-		rm_receipt.items[0].allow_zero_valuation_rate = 1
-		rm_receipt.save()
-		rm_receipt.submit()
-
-		# the finished good already carries a valuation in the target warehouse
-		make_stock_entry(item_code=fg_item, target=fg_warehouse, qty=10, rate=100)
-
-		se = frappe.new_doc("Stock Entry")
-		se.purpose = se.stock_entry_type = "Manufacture"
-		se.company = "_Test Company"
-		se.append(
-			"items",
-			{"item_code": rm_item, "s_warehouse": warehouse, "qty": 10, "conversion_factor": 1},
-		)
-		se.append(
-			"items",
-			{
-				"item_code": fg_item,
-				"t_warehouse": fg_warehouse,
-				"qty": 10,
-				"is_finished_item": 1,
-				"conversion_factor": 1,
-			},
-		)
-		se.save()
-
-		self.assertEqual(se.items[0].basic_amount, 0)
-		self.assertEqual(se.items[1].basic_rate, 0)
-		self.assertEqual(se.items[1].basic_amount, 0)
-
-		se.submit()
-
-		fg_sle = frappe.db.get_value(
-			"Stock Ledger Entry",
-			{"voucher_no": se.name, "item_code": fg_item, "is_cancelled": 0},
-			["incoming_rate", "stock_value_difference"],
-			as_dict=True,
-		)
-
-		self.assertEqual(fg_sle.incoming_rate, 0)
-		self.assertEqual(fg_sle.stock_value_difference, 0)
-
-	def _make_wo_for_free_raw_material(self, rm_item, fg_item, bom_no):
-		from erpnext.manufacturing.doctype.work_order.test_work_order import make_wo_order_test_record
-		from erpnext.manufacturing.doctype.work_order.work_order import (
-			make_stock_entry as make_stock_entry_from_wo,
-		)
-
-		receipt = make_stock_entry(item_code=rm_item, target="Stores - _TC", qty=10, rate=0, do_not_save=True)
-		receipt.items[0].allow_zero_valuation_rate = 1
-		receipt.save()
-		receipt.submit()
-
-		wo = make_wo_order_test_record(production_item=fg_item, bom_no=bom_no, qty=10)
-
-		transfer = frappe.get_doc(make_stock_entry_from_wo(wo.name, "Material Transfer for Manufacture", 10))
-		transfer.items[0].s_warehouse = "Stores - _TC"
-		transfer.insert().submit()
-
-		return wo
-
-	@change_settings(
-		"Manufacturing Settings", {"material_consumption": 1, "get_rm_cost_from_consumption_entry": 0}
-	)
-	def test_manufacture_does_not_fall_back_to_bom_cost_for_free_raw_material(self):
-		# The BOM is only an estimate for when nothing was consumed. Items that were consumed and
-		# cost nothing are a real cost, so a BOM rate must not stand in for them.
-		from erpnext.manufacturing.doctype.production_plan.test_production_plan import make_bom
-		from erpnext.manufacturing.doctype.work_order.work_order import (
-			make_stock_entry as make_stock_entry_from_wo,
-		)
-
-		rm_item = make_item(properties={"is_stock_item": 1}).name
-		fg_item = make_item(properties={"is_stock_item": 1}).name
-
-		frappe.get_doc(
-			{
-				"doctype": "Item Price",
-				"item_code": rm_item,
-				"price_list": "_Test Price List India",
-				"price_list_rate": 150,
-				"buying": 1,
-			}
-		).insert()
-
-		# price the BOM off the price list so that it carries a rate the free stock does not
-		bom = make_bom(item=fg_item, raw_materials=[rm_item], do_not_save=True)
-		bom.rm_cost_as_per = "Price List"
-		bom.buying_price_list = "_Test Price List India"
-		bom.currency = "INR"
-		bom.save()
-		bom.submit()
-
-		wo = self._make_wo_for_free_raw_material(rm_item, fg_item, bom.name)
-
-		manufacture = frappe.get_doc(make_stock_entry_from_wo(wo.name, "Manufacture", 10))
-		manufacture.save()
-
-		fg_row = next(d for d in manufacture.items if d.is_finished_item)
-		self.assertEqual(fg_row.basic_rate, 0)
-		self.assertEqual(fg_row.basic_amount, 0)
-
-	@change_settings(
-		"Manufacturing Settings", {"material_consumption": 1, "get_rm_cost_from_consumption_entry": 1}
-	)
-	def test_manufacture_with_zero_valued_consumption_entry(self):
-		# The raw material is consumed by a separate entry, so the Manufacture entry carries no
-		# consumed rows of its own. Its cost is still known, and it is zero.
-		from erpnext.manufacturing.doctype.production_plan.test_production_plan import make_bom
-		from erpnext.manufacturing.doctype.work_order.work_order import (
-			make_stock_entry as make_stock_entry_from_wo,
-		)
-
-		rm_item = make_item(properties={"is_stock_item": 1}).name
-		fg_item = make_item(properties={"is_stock_item": 1}).name
-
-		# the finished good already carries a valuation in the work order's target warehouse
-		make_stock_entry(item_code=fg_item, target="_Test Warehouse 1 - _TC", qty=10, rate=100)
-
-		bom = make_bom(item=fg_item, raw_materials=[rm_item]).name
-		wo = self._make_wo_for_free_raw_material(rm_item, fg_item, bom)
-
-		consumption = frappe.get_doc(
-			make_stock_entry_from_wo(wo.name, "Material Consumption for Manufacture", 10)
-		)
-		consumption.insert().submit()
-
-		manufacture = frappe.get_doc(make_stock_entry_from_wo(wo.name, "Manufacture", 10))
-		manufacture.save()
-
-		fg_row = next(d for d in manufacture.items if d.is_finished_item)
-		self.assertEqual(fg_row.basic_rate, 0)
-		self.assertEqual(fg_row.basic_amount, 0)
-
 	def test_disassemble_entry_without_wo(self):
 		from erpnext.manufacturing.doctype.production_plan.test_production_plan import make_bom