fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#…

…37660) * fix: GL Entries for receiving non CWIP assets using Purchase Receipt * fix: rearrange functions * chore: rearrange functions * chore: rearrange functions * fix: Purchase Invoice GL entires for assets * test: cwip accounting unit tests * chore: Attribute error * chore: Purchase Invoice tests * chore: Missing asset account * chore: Missing asset account * chore: update tests * fix: Internal transfer GL Entries * test: Deprecate tests * test: Depricate tests * test: Depricate tests * chore: make `Reserve Stock` checkbox visible in SO * refactor: rename field `Auto Reserve Stock for Sales Order` * feat: add fields to hold SO and SO Item ref in PR Item * test: Deprecate tests * test: Depricate tests * test: Depricate tests * refactor: Remove expense included in valuation accounts * chore: Add back default in transit warehousefield --------- Co-authored-by: s-aga-r <[email protected]> (cherry picked from commit 80774e2) # Conflicts: # erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py # erpnext/buying/doctype/purchase_order/purchase_order.py # erpnext/controllers/stock_controller.py # erpnext/setup/doctype/company/company.json # erpnext/stock/doctype/purchase_receipt/purchase_receipt.py # erpnext/stock/doctype/purchase_receipt_item/purchase_receipt_item.json
frappe · Nov 16, 2023 · 4f914a6 · 4f914a6
1 parent 57dea69
commit 4f914a6
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Showing 15 changed files with 377 additions and 296 deletions.
diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -33,7 +33,7 @@
 )
 from erpnext.accounts.party import get_due_date, get_party_account
 from erpnext.accounts.utils import get_account_currency, get_fiscal_year
-from erpnext.assets.doctype.asset.asset import get_asset_account, is_cwip_accounting_enabled
+from erpnext.assets.doctype.asset.asset import is_cwip_accounting_enabled
 from erpnext.assets.doctype.asset_category.asset_category import get_asset_category_account
 from erpnext.buying.utils import check_on_hold_or_closed_status
 from erpnext.controllers.accounts_controller import validate_account_head
@@ -281,9 +281,6 @@ def set_expense_account(self, for_validate=False):
 			# in case of auto inventory accounting,
 			# expense account is always "Stock Received But Not Billed" for a stock item
 			# except opening entry, drop-ship entry and fixed asset items
-			if item.item_code:
-				asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
-
 			if (
 				auto_accounting_for_stock
 				and item.item_code in stock_items
@@ -350,22 +347,26 @@ def set_expense_account(self, for_validate=False):
 							frappe.msgprint(msg, title=_("Expense Head Changed"))
 
 						item.expense_account = stock_not_billed_account
-
-			elif item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category):
+			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 item.is_fixed_asset:
+				account_type = (
+					"capital_work_in_progress_account"
+					if is_cwip_accounting_enabled(item.asset_category)
+					else "fixed_asset_account"
+				)
 				asset_category_account = get_asset_category_account(
-					"fixed_asset_account", item=item.item_code, company=self.company
+					account_type, item=item.item_code, company=self.company
 				)
 				if not asset_category_account:
-					form_link = get_link_to_form("Asset Category", asset_category)
+					form_link = get_link_to_form("Asset Category", item.asset_category)
 					throw(
 						_("Please set Fixed Asset Account in {} against {}.").format(form_link, self.company),
 						title=_("Missing Account"),
 					)
 				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))
 
@@ -584,12 +585,12 @@ def make_gl_entries(self, gl_entries=None, from_repost=False):
 
 	def get_gl_entries(self, warehouse_account=None):
 		self.auto_accounting_for_stock = erpnext.is_perpetual_inventory_enabled(self.company)
+		self.asset_received_but_not_billed = self.get_company_default("asset_received_but_not_billed")
+
 		if self.auto_accounting_for_stock:
 			self.stock_received_but_not_billed = self.get_company_default("stock_received_but_not_billed")
-			self.expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
 		else:
 			self.stock_received_but_not_billed = None
-			self.expenses_included_in_valuation = None
 
 		self.negative_expense_to_be_booked = 0.0
 		gl_entries = []
@@ -598,9 +599,6 @@ def get_gl_entries(self, warehouse_account=None):
 		self.make_item_gl_entries(gl_entries)
 		self.make_precision_loss_gl_entry(gl_entries)
 
-		if self.check_asset_cwip_enabled():
-			self.get_asset_gl_entry(gl_entries)
-
 		self.make_tax_gl_entries(gl_entries)
 		self.make_internal_transfer_gl_entries(gl_entries)
 
@@ -702,7 +700,11 @@ def make_item_gl_entries(self, gl_entries):
 				if item.item_code:
 					asset_category = frappe.get_cached_value("Item", item.item_code, "asset_category")
 
-				if self.update_stock and self.auto_accounting_for_stock and item.item_code in stock_items:
+				if (
+					self.update_stock
+					and self.auto_accounting_for_stock
+					and (item.item_code in stock_items or item.is_fixed_asset)
+				):
 					# warehouse account
 					warehouse_debit_amount = self.make_stock_adjustment_entry(
 						gl_entries, item, voucher_wise_stock_value, account_currency
@@ -817,9 +819,7 @@ def make_item_gl_entries(self, gl_entries):
 							)
 						)
 
-				elif not item.is_fixed_asset or (
-					item.is_fixed_asset and not is_cwip_accounting_enabled(asset_category)
-				):
+				else:
 					expense_account = (
 						item.expense_account
 						if (not item.enable_deferred_expense or self.is_return)
@@ -912,40 +912,6 @@ def make_item_gl_entries(self, gl_entries):
 									)
 								)
 
-					# If asset is bought through this document and not linked to PR
-					if self.update_stock and item.landed_cost_voucher_amount:
-						expenses_included_in_asset_valuation = self.get_company_default(
-							"expenses_included_in_asset_valuation"
-						)
-						# Amount added through landed-cost-voucher
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": expenses_included_in_asset_valuation,
-									"against": expense_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,
-							)
-						)
-
-						gl_entries.append(
-							self.get_gl_dict(
-								{
-									"account": expense_account,
-									"against": expenses_included_in_asset_valuation,
-									"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 asset bought through this document
 						assets = frappe.db.get_all(
 							"Asset", filters={"purchase_invoice": self.name, "item_code": item.item_code}
@@ -970,11 +936,16 @@ def make_item_gl_entries(self, gl_entries):
 						(item.purchase_receipt, valuation_tax_accounts),
 					)
 
+					stock_rbnb = (
+						self.asset_received_but_not_billed
+						if item.is_fixed_asset
+						else self.stock_received_but_not_billed
+					)
 					if not negative_expense_booked_in_pr:
 						gl_entries.append(
 							self.get_gl_dict(
 								{
-									"account": self.stock_received_but_not_billed,
+									"account": stock_rbnb,
 									"against": self.supplier,
 									"debit": flt(item.item_tax_amount, item.precision("item_tax_amount")),
 									"remarks": self.remarks or _("Accounting Entry for Stock"),
@@ -989,6 +960,7 @@ def make_item_gl_entries(self, gl_entries):
 							item.item_tax_amount, item.precision("item_tax_amount")
 						)
 
+<<<<<<< HEAD
 	def get_asset_gl_entry(self, gl_entries):
 		arbnb_account = None
 		eiiav_account = None
@@ -1139,6 +1111,14 @@ def get_asset_gl_entry(self, gl_entries):
 						frappe.db.set_value("Asset", asset.name, "purchase_receipt_amount", flt(item.valuation_rate))
 
 		return gl_entries
+=======
+		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))
+>>>>>>> 80774e2da1 (fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#37660))
 
 	def make_stock_adjustment_entry(
 		self, gl_entries, item, voucher_wise_stock_value, account_currency

diff --git a/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py b/erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
@@ -2498,12 +2498,6 @@ def test_inter_company_transaction_without_default_warehouse(self):
 			"stock_received_but_not_billed",
 			"Stock Received But Not Billed - _TC1",
 		)
-		frappe.db.set_value(
-			"Company",
-			"_Test Company 1",
-			"expenses_included_in_valuation",
-			"Expenses Included In Valuation - _TC1",
-		)
 
 		# begin test
 		si = create_sales_invoice(

diff --git a/erpnext/accounts/general_ledger.py b/erpnext/accounts/general_ledger.py
@@ -41,7 +41,7 @@ def make_gl_entries(
 					from_repost=from_repost,
 				)
 				save_entries(gl_map, adv_adj, update_outstanding, from_repost)
-			# Post GL Map proccess there may no be any GL Entries
+			# Post GL Map process there may no be any GL Entries
 			elif gl_map:
 				frappe.throw(
 					_(

diff --git a/erpnext/assets/doctype/asset/test_asset.py b/erpnext/assets/doctype/asset/test_asset.py
@@ -194,6 +194,7 @@ def test_purchase_of_grouped_asset(self):
 	def test_is_fixed_asset_set(self):
 		asset = create_asset(is_existing_asset=1)
 		doc = frappe.new_doc("Purchase Invoice")
+		doc.company = "_Test Company"
 		doc.supplier = "_Test Supplier"
 		doc.append("items", {"item_code": "Macbook Pro", "qty": 1, "asset": asset.name})
 
@@ -534,7 +535,7 @@ def test_expense_head(self):
 
 		self.assertEqual("Asset Received But Not Billed - _TC", doc.items[0].expense_account)
 
-	# CWIP: Capital Work In Progress
+	# Capital Work In Progress
 	def test_cwip_accounting(self):
 		pr = make_purchase_receipt(
 			item_code="Macbook Pro", qty=1, rate=5000, do_not_submit=True, location="Test Location"
@@ -567,7 +568,8 @@ def test_cwip_accounting(self):
 		pr.submit()
 
 		expected_gle = (
-			("Asset Received But Not Billed - _TC", 0.0, 5250.0),
+			("_Test Account Shipping Charges - _TC", 0.0, 250.0),
+			("Asset Received But Not Billed - _TC", 0.0, 5000.0),
 			("CWIP Account - _TC", 5250.0, 0.0),
 		)
 
@@ -586,9 +588,8 @@ def test_cwip_accounting(self):
 		expected_gle = (
 			("_Test Account Service Tax - _TC", 250.0, 0.0),
 			("_Test Account Shipping Charges - _TC", 250.0, 0.0),
-			("Asset Received But Not Billed - _TC", 5250.0, 0.0),
+			("Asset Received But Not Billed - _TC", 5000.0, 0.0),
 			("Creditors - _TC", 0.0, 5500.0),
-			("Expenses Included In Asset Valuation - _TC", 0.0, 250.0),
 		)
 
 		pi_gle = frappe.db.sql(

diff --git a/erpnext/buying/doctype/purchase_order/purchase_order.py b/erpnext/buying/doctype/purchase_order/purchase_order.py
@@ -558,7 +558,10 @@ def update_item(obj, target, source_parent):
 					"material_request_item": "material_request_item",
 					"sales_order": "sales_order",
 					"sales_order_item": "sales_order_item",
+<<<<<<< HEAD
 					"wip_composite_asset": "wip_composite_asset",
+=======
+>>>>>>> 80774e2da1 (fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#37660))
 				},
 				"postprocess": update_item,
 				"condition": lambda doc: abs(doc.received_qty) < abs(doc.qty)

diff --git a/erpnext/controllers/stock_controller.py b/erpnext/controllers/stock_controller.py
@@ -62,9 +62,12 @@ def make_gl_entries(self, gl_entries=None, from_repost=False):
 			)
 		)
 
+		is_asset_pr = any(d.get("is_fixed_asset") for d in self.get("items"))
+
 		if (
 			cint(erpnext.is_perpetual_inventory_enabled(self.company))
 			or provisional_accounting_for_non_stock_items
+			or is_asset_pr
 		):
 			warehouse_account = get_warehouse_account_map(self.company)
 
@@ -73,12 +76,15 @@ def make_gl_entries(self, gl_entries=None, from_repost=False):
 					gl_entries = self.get_gl_entries(warehouse_account)
 				make_gl_entries(gl_entries, from_repost=from_repost)
 
+<<<<<<< HEAD
 		elif self.doctype in ["Purchase Receipt", "Purchase Invoice"] and self.docstatus == 1:
 			gl_entries = []
 			gl_entries = self.get_asset_gl_entry(gl_entries)
 			update_regional_gl_entries(gl_entries, self)
 			make_gl_entries(gl_entries, from_repost=from_repost)
 
+=======
+>>>>>>> 80774e2da1 (fix: GL Entries for receiving non CWIP assets using Purchase Receipt (#37660))
 	def validate_serialized_batch(self):
 		from erpnext.stock.doctype.serial_no.serial_no import get_serial_nos
 

diff --git a/erpnext/manufacturing/doctype/bom/bom.py b/erpnext/manufacturing/doctype/bom/bom.py
@@ -1196,12 +1196,12 @@ def get_children(parent=None, is_root=False, **filters):
 def add_additional_cost(stock_entry, work_order):
 	# Add non stock items cost in the additional cost
 	stock_entry.additional_costs = []
-	expenses_included_in_valuation = frappe.get_cached_value(
-		"Company", work_order.company, "expenses_included_in_valuation"
+	default_expense_account = frappe.get_cached_value(
+		"Company", work_order.company, "default_expense_account"
 	)
 
-	add_non_stock_items_cost(stock_entry, work_order, expenses_included_in_valuation)
-	add_operations_cost(stock_entry, work_order, expenses_included_in_valuation)
+	add_non_stock_items_cost(stock_entry, work_order, default_expense_account)
+	add_operations_cost(stock_entry, work_order, default_expense_account)
 
 
 def add_non_stock_items_cost(stock_entry, work_order, expense_account):

diff --git a/erpnext/patches/v12_0/set_expense_account_in_landed_cost_voucher_taxes.py b/erpnext/patches/v12_0/set_expense_account_in_landed_cost_voucher_taxes.py
diff --git a/erpnext/setup/doctype/company/company.js b/erpnext/setup/doctype/company/company.js
@@ -221,7 +221,6 @@ erpnext.company.setup_queries = function(frm) {
 		["cost_center", {}],
 		["round_off_cost_center", {}],
 		["depreciation_cost_center", {}],
-		["expenses_included_in_asset_valuation", {"account_type": "Expenses Included In Asset Valuation"}],
 		["capital_work_in_progress_account", {"account_type": "Capital Work in Progress"}],
 		["asset_received_but_not_billed", {"account_type": "Asset Received But Not Billed"}],
 		["unrealized_profit_loss_account", {"root_type": ["in", ["Liability", "Asset"]]}],
@@ -236,8 +235,6 @@ erpnext.company.setup_queries = function(frm) {
 		$.each([
 			["stock_adjustment_account",
 				{"root_type": "Expense", "account_type": "Stock Adjustment"}],
-			["expenses_included_in_valuation",
-				{"root_type": "Expense", "account_type": "Expenses Included in Valuation"}],
 			["stock_received_but_not_billed",
 				{"root_type": "Liability", "account_type": "Stock Received But Not Billed"}],
 			["service_received_but_not_billed",