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refactor: Advance Payment(Liability) ledger entries and deduplication #37172

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refactor: Advance Payment(Liability) ledger entries and deduplication #37172

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20eacd4
test: assert ledger entries on partial reconciliation
ruthra-kumar Sep 20, 2023
5f462e4
refactor: post to GL and Payment Ledger on advance as liability
ruthra-kumar Sep 20, 2023
4bda00e
refactor: don't split based on reference while reconciling advance
ruthra-kumar Sep 24, 2023
9221e35
refactor: deduplicate using child table `name`
ruthra-kumar Sep 28, 2023
13b6d22
Merge branch 'develop' into advance_as_liability_bug_on_partial_alloc…
ruthra-kumar Nov 28, 2023
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152 changes: 70 additions & 82 deletions erpnext/accounts/doctype/payment_entry/payment_entry.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -1034,7 +1034,8 @@ def make_gl_entries(self, cancel=0, adv_adj=0):
else:
self.make_exchange_gain_loss_journal()

self.make_advance_gl_entries(cancel=cancel)
if self.book_advance_payments_in_separate_party_account:
self.make_advance_gl_entries(cancel=cancel)

def add_party_gl_entries(self, gl_entries):
if self.party_account:
Expand All @@ -1055,55 +1056,67 @@ def add_party_gl_entries(self, gl_entries):
item=self,
)

for d in self.get("references"):
# re-defining dr_or_cr for every reference in order to avoid the last value affecting calculation of reverse
dr_or_cr = "credit" if self.payment_type == "Receive" else "debit"
cost_center = self.cost_center
if d.reference_doctype == "Sales Invoice" and not cost_center:
cost_center = frappe.db.get_value(d.reference_doctype, d.reference_name, "cost_center")
if self.book_advance_payments_in_separate_party_account:
dr_or_cr = (
"credit" if erpnext.get_party_account_type(self.party_type) == "Receivable" else "debit"
)

gle = party_gl_dict.copy()

allocated_amount_in_company_currency = self.calculate_base_allocated_amount_for_reference(d)

if self.book_advance_payments_in_separate_party_account:
against_voucher_type = "Payment Entry"
against_voucher = self.name
else:
against_voucher_type = d.reference_doctype
against_voucher = d.reference_name

reverse_dr_or_cr = 0
if d.reference_doctype in ["Sales Invoice", "Purchase Invoice"]:
is_return = frappe.db.get_value(d.reference_doctype, d.reference_name, "is_return")
payable_party_types = get_party_types_from_account_type("Payable")
receivable_party_types = get_party_types_from_account_type("Receivable")
if is_return and self.party_type in receivable_party_types and (self.payment_type == "Pay"):
reverse_dr_or_cr = 1
elif (
is_return and self.party_type in payable_party_types and (self.payment_type == "Receive")
):
reverse_dr_or_cr = 1

if is_return and not reverse_dr_or_cr:
dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"

gle.update(
{
dr_or_cr: abs(allocated_amount_in_company_currency),
dr_or_cr + "_in_account_currency": abs(d.allocated_amount),
"against_voucher_type": against_voucher_type,
"against_voucher": against_voucher,
"cost_center": cost_center,
dr_or_cr: self.base_paid_amount
if self.payment_type == "Receive"
else self.base_received_amount,
dr_or_cr + "_in_account_currency": self.paid_amount
if self.payment_type == "Receive"
else self.received_amount,
"against_voucher_type": "Payment Entry",
"against_voucher": self.name,
"cost_center": self.cost_center,
}
)
gl_entries.append(gle)
else:
for d in self.get("references"):
# re-defining dr_or_cr for every reference in order to avoid the last value affecting calculation of reverse
dr_or_cr = "credit" if self.payment_type == "Receive" else "debit"
cost_center = self.cost_center
if d.reference_doctype == "Sales Invoice" and not cost_center:
cost_center = frappe.db.get_value(d.reference_doctype, d.reference_name, "cost_center")

gle = party_gl_dict.copy()

allocated_amount_in_company_currency = self.calculate_base_allocated_amount_for_reference(d)

reverse_dr_or_cr = 0
if d.reference_doctype in ["Sales Invoice", "Purchase Invoice"]:
is_return = frappe.db.get_value(d.reference_doctype, d.reference_name, "is_return")
payable_party_types = get_party_types_from_account_type("Payable")
receivable_party_types = get_party_types_from_account_type("Receivable")
if is_return and self.party_type in receivable_party_types and (self.payment_type == "Pay"):
reverse_dr_or_cr = 1
elif (
is_return and self.party_type in payable_party_types and (self.payment_type == "Receive")
):
reverse_dr_or_cr = 1

if is_return and not reverse_dr_or_cr:
dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"

gle.update(
{
dr_or_cr: abs(allocated_amount_in_company_currency),
dr_or_cr + "_in_account_currency": abs(d.allocated_amount),
"against_voucher_type": d.reference_doctype,
"against_voucher": d.reference_name,
"cost_center": cost_center,
}
)
gl_entries.append(gle)

dr_or_cr = "credit" if self.payment_type == "Receive" else "debit"
if self.unallocated_amount:
exchange_rate = self.get_exchange_rate()
base_unallocated_amount = self.unallocated_amount * exchange_rate

gle = party_gl_dict.copy()
gle.update(
{
Expand All @@ -1114,53 +1127,28 @@ def add_party_gl_entries(self, gl_entries):

gl_entries.append(gle)

def make_advance_gl_entries(self, against_voucher_type=None, against_voucher=None, cancel=0):
if self.book_advance_payments_in_separate_party_account:
gl_entries = []
for d in self.get("references"):
if d.reference_doctype in ("Sales Invoice", "Purchase Invoice", "Journal Entry"):
if not (against_voucher_type and against_voucher) or (
d.reference_doctype == against_voucher_type and d.reference_name == against_voucher
):
self.make_invoice_liability_entry(gl_entries, d)

if cancel:
for entry in gl_entries:
frappe.db.set_value(
"GL Entry",
{
"voucher_no": self.name,
"voucher_type": self.doctype,
"voucher_detail_no": entry.voucher_detail_no,
"against_voucher_type": entry.against_voucher_type,
"against_voucher": entry.against_voucher,
},
"is_cancelled",
1,
)
def make_advance_gl_entries(
self, entry: object | dict = None, cancel: bool = 0, update_outstanding: str = "Yes"
):
gl_entries = []
self.add_advance_gl_entries(gl_entries, entry)

make_reverse_gl_entries(gl_entries=gl_entries, partial_cancel=True)
return
if cancel:
make_reverse_gl_entries(gl_entries, partial_cancel=True)
else:
make_gl_entries(gl_entries, update_outstanding=update_outstanding)

# same reference added to payment entry
for gl_entry in gl_entries.copy():
if frappe.db.exists(
"GL Entry",
{
"account": gl_entry.account,
"voucher_type": gl_entry.voucher_type,
"voucher_no": gl_entry.voucher_no,
"voucher_detail_no": gl_entry.voucher_detail_no,
"debit": gl_entry.debit,
"credit": gl_entry.credit,
"is_cancelled": 0,
},
):
gl_entries.remove(gl_entry)
def add_advance_gl_entries(self, gl_entries: list, entry: object | dict):
if self.book_advance_payments_in_separate_party_account:
references = [x for x in self.get("references")]
if entry:
references = [x for x in self.get("references") if x.name == entry.name]

make_gl_entries(gl_entries)
for ref in references:
if ref.reference_doctype in ("Sales Invoice", "Purchase Invoice", "Journal Entry"):
self.add_advance_gl_for_reference(gl_entries, ref)

def make_invoice_liability_entry(self, gl_entries, invoice):
def add_advance_gl_for_reference(self, gl_entries, invoice):
args_dict = {
"party_type": self.party_type,
"party": self.party,
Expand Down
4 changes: 2 additions & 2 deletions erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -1769,10 +1769,10 @@ def test_advance_entries_as_asset(self):

# Check GL Entry against payment doctype
expected_gle = [
["Advances Paid - _TC", 0.0, 500, nowdate()],
["Advances Paid - _TC", 500.0, 0.0, nowdate()],
["Advances Paid - _TC", 0.0, 500.0, nowdate()],
["Cash - _TC", 0.0, 500, nowdate()],
["Creditors - _TC", 500, 0.0, nowdate()],
["Creditors - _TC", 500, 0.0, nowdate()],
]

check_gl_entries(self, pe.name, expected_gle, nowdate(), voucher_type="Payment Entry")
Expand Down
95 changes: 91 additions & 4 deletions erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -3371,21 +3371,21 @@ def test_sales_invoice_with_payable_tax_account(self):
def test_advance_entries_as_liability(self):
from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry

account = create_account(
advance_account = create_account(
parent_account="Current Liabilities - _TC",
account_name="Advances Received",
company="_Test Company",
account_type="Receivable",
)

set_advance_flag(company="_Test Company", flag=1, default_account=account)
set_advance_flag(company="_Test Company", flag=1, default_account=advance_account)

pe = create_payment_entry(
company="_Test Company",
payment_type="Receive",
party_type="Customer",
party="_Test Customer",
paid_from="Debtors - _TC",
paid_from=advance_account,
paid_to="Cash - _TC",
paid_amount=1000,
)
Expand All @@ -3411,9 +3411,9 @@ def test_advance_entries_as_liability(self):

# Check GL Entry against payment doctype
expected_gle = [
["Advances Received - _TC", 0.0, 1000.0, nowdate()],
["Advances Received - _TC", 500, 0.0, nowdate()],
["Cash - _TC", 1000, 0.0, nowdate()],
["Debtors - _TC", 0.0, 1000, nowdate()],
["Debtors - _TC", 0.0, 500, nowdate()],
]

Expand Down Expand Up @@ -3450,6 +3450,93 @@ def test_sales_return_negative_rate(self):
si.items[0].rate = 10
si.save()

def test_partial_allocation_on_advance_as_liability(self):
from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry

company = "_Test Company"
customer = "_Test Customer"
debtors_acc = "Debtors - _TC"
advance_account = create_account(
parent_account="Current Liabilities - _TC",
account_name="Advances Received",
company="_Test Company",
account_type="Receivable",
)

set_advance_flag(company="_Test Company", flag=1, default_account=advance_account)

pe = create_payment_entry(
company=company,
payment_type="Receive",
party_type="Customer",
party=customer,
paid_from=advance_account,
paid_to="Cash - _TC",
paid_amount=1000,
)
pe.submit()

si = create_sales_invoice(
company=company,
customer=customer,
do_not_save=True,
do_not_submit=True,
rate=1000,
price_list_rate=1000,
)
si.base_grand_total = 1000
si.grand_total = 1000
si.set_advances()
for advance in si.advances:
advance.allocated_amount = 200 if advance.reference_name == pe.name else 0
si.save()
si.submit()

self.assertEqual(si.advances[0].allocated_amount, 200)

# Check GL Entry against partial from advance
expected_gle = [
[advance_account, 0.0, 1000.0, nowdate()],
[advance_account, 200.0, 0.0, nowdate()],
["Cash - _TC", 1000.0, 0.0, nowdate()],
[debtors_acc, 0.0, 200.0, nowdate()],
]
check_gl_entries(self, pe.name, expected_gle, nowdate(), voucher_type="Payment Entry")
si.reload()
self.assertEqual(si.outstanding_amount, 800.0)

pr = frappe.get_doc("Payment Reconciliation")
pr.company = company
pr.party_type = "Customer"
pr.party = customer
pr.receivable_payable_account = debtors_acc
pr.default_advance_account = advance_account
pr.get_unreconciled_entries()

# allocate some more of the same advance
# self.assertEqual(len(pr.invoices), 1)
# self.assertEqual(len(pr.payments), 1)
invoices = [x.as_dict() for x in pr.invoices if x.get("invoice_number") == si.name]
payments = [x.as_dict() for x in pr.payments if x.get("reference_name") == pe.name]
pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
pr.allocation[0].allocated_amount = 300
pr.reconcile()

si.reload()
self.assertEqual(si.outstanding_amount, 500.0)

# Check GL Entry against multi partial allocations from advance
expected_gle = [
[advance_account, 0.0, 1000.0, nowdate()],
[advance_account, 200.0, 0.0, nowdate()],
[advance_account, 300.0, 0.0, nowdate()],
["Cash - _TC", 1000.0, 0.0, nowdate()],
[debtors_acc, 0.0, 200.0, nowdate()],
[debtors_acc, 0.0, 300.0, nowdate()],
]
check_gl_entries(self, pe.name, expected_gle, nowdate(), voucher_type="Payment Entry")
set_advance_flag(company="_Test Company", flag=0, default_account="")


def set_advance_flag(company, flag, default_account):
frappe.db.set_value(
Expand Down
26 changes: 25 additions & 1 deletion erpnext/accounts/general_ledger.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -597,7 +597,31 @@ def make_reverse_gl_entries(

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"])
if not partial_cancel:
if partial_cancel:
# Partial cancel is only used by `Advance` in separate account feature.
# Only cancel GL entries for unlinked reference using `voucher_detail_no`
gle = frappe.qb.DocType("GL Entry")
for x in gl_entries:
query = (
frappe.qb.update(gle)
.set(gle.is_cancelled, True)
.set(gle.modified, now())
.set(gle.modified_by, frappe.session.user)
.where(
(gle.company == x.company)
& (gle.account == x.account)
& (gle.party_type == x.party_type)
& (gle.party == x.party)
& (gle.voucher_type == x.voucher_type)
& (gle.voucher_no == x.voucher_no)
& (gle.against_voucher_type == x.against_voucher_type)
& (gle.against_voucher == x.against_voucher)
& (gle.voucher_detail_no == x.voucher_detail_no)
)
)
query.run()

else:
set_as_cancel(gl_entries[0]["voucher_type"], gl_entries[0]["voucher_no"])

for entry in gl_entries:
Expand Down
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