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fix: GL Entries for receiving non CWIP assets using Purchase Receipt #37660

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merged 25 commits into from
Oct 25, 2023
Merged

fix: GL Entries for receiving non CWIP assets using Purchase Receipt #37660

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cfee650
fix: GL Entries for receiving non CWIP assets using Purchase Receipt
deepeshgarg007 Oct 17, 2023
4542626
fix: rearrange functions
deepeshgarg007 Oct 17, 2023
8579325
chore: rearrange functions
deepeshgarg007 Oct 17, 2023
249b432
chore: rearrange functions
deepeshgarg007 Oct 18, 2023
acf96d7
fix: Purchase Invoice GL entires for assets
deepeshgarg007 Oct 20, 2023
ff75be6
test: cwip accounting unit tests
deepeshgarg007 Oct 21, 2023
ab65414
chore: Attribute error
deepeshgarg007 Oct 21, 2023
b1d178c
chore: Purchase Invoice tests
deepeshgarg007 Oct 21, 2023
d986347
chore: Missing asset account
deepeshgarg007 Oct 21, 2023
22a19e9
chore: Missing asset account
deepeshgarg007 Oct 21, 2023
71247ef
chore: update tests
deepeshgarg007 Oct 22, 2023
0ea4c98
fix: Internal transfer GL Entries
deepeshgarg007 Oct 22, 2023
edd4550
test: Deprecate tests
deepeshgarg007 Oct 23, 2023
2bbd3dc
test: Depricate tests
deepeshgarg007 Oct 23, 2023
e86647e
test: Depricate tests
deepeshgarg007 Oct 23, 2023
c9edac1
chore: make `Reserve Stock` checkbox visible in SO
s-aga-r Oct 18, 2023
c8fb2cf
refactor: rename field `Auto Reserve Stock for Sales Order`
s-aga-r Oct 18, 2023
5e1dd9d
Merge branch 'version-14-hotfix' of https://github.com/frappe/erpnext…
deepeshgarg007 Oct 24, 2023
19a4517
feat: add fields to hold SO and SO Item ref in PR Item
s-aga-r Oct 19, 2023
3fc856e
test: Deprecate tests
deepeshgarg007 Oct 23, 2023
662b6ec
test: Depricate tests
deepeshgarg007 Oct 23, 2023
af8beb3
test: Depricate tests
deepeshgarg007 Oct 23, 2023
3bb92ca
Merge branch 'version-14-hotfix' of https://github.com/frappe/erpnext…
deepeshgarg007 Oct 24, 2023
c58185c
refactor: Remove expense included in valuation accounts
deepeshgarg007 Oct 23, 2023
bbb2433
chore: Add back default in transit warehousefield
deepeshgarg007 Oct 24, 2023
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239 changes: 33 additions & 206 deletions erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
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Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -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
Expand Down Expand Up @@ -284,9 +284,6 @@ 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
Expand Down Expand Up @@ -353,22 +350,26 @@ 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))

Expand Down Expand Up @@ -591,12 +592,12 @@ 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 = []
Expand All @@ -605,9 +606,6 @@ 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)

Expand Down Expand Up @@ -711,7 +709,11 @@ 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
Expand Down Expand Up @@ -826,9 +828,7 @@ 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)
Expand Down Expand Up @@ -921,40 +921,6 @@ 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}
Expand All @@ -979,11 +945,16 @@ 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"),
Expand All @@ -998,156 +969,12 @@ def make_item_gl_entries(self, gl_entries):
item.item_tax_amount, item.precision("item_tax_amount")
)

def get_asset_gl_entry(self, gl_entries):
arbnb_account = None
eiiav_account = None
asset_eiiav_currency = None

for item in self.get("items"):
if item.is_fixed_asset:
asset_amount = flt(item.net_amount) + flt(item.item_tax_amount / self.conversion_rate)
base_asset_amount = flt(item.base_net_amount + item.item_tax_amount)

item_exp_acc_type = frappe.db.get_value("Account", item.expense_account, "account_type")
if not item.expense_account or item_exp_acc_type not in [
"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:
arbnb_currency = get_account_currency(item.expense_account)
gl_entries.append(
self.get_gl_dict(
{
"account": item.expense_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"debit": base_asset_amount,
"debit_in_account_currency": (
base_asset_amount if arbnb_currency == self.company_currency else asset_amount
),
"cost_center": item.cost_center,
"project": item.project or self.project,
},
item=item,
)
)

if item.item_tax_amount:
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(
{
"account": eiiav_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"cost_center": item.cost_center,
"project": item.project or self.project,
"credit": item.item_tax_amount,
"credit_in_account_currency": (
item.item_tax_amount
if asset_eiiav_currency == self.company_currency
else item.item_tax_amount / self.conversion_rate
),
},
item=item,
)
)
else:
cwip_account = get_asset_account(
"capital_work_in_progress_account", asset_category=item.asset_category, company=self.company
)

cwip_account_currency = get_account_currency(cwip_account)
gl_entries.append(
self.get_gl_dict(
{
"account": cwip_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"debit": base_asset_amount,
"debit_in_account_currency": (
base_asset_amount if cwip_account_currency == self.company_currency else asset_amount
),
"cost_center": self.cost_center,
"project": item.project or self.project,
},
item=item,
)
)

if item.item_tax_amount and not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
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(
{
"account": eiiav_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"cost_center": item.cost_center,
"credit": item.item_tax_amount,
"project": item.project or self.project,
"credit_in_account_currency": (
item.item_tax_amount
if asset_eiiav_currency == self.company_currency
else item.item_tax_amount / self.conversion_rate
),
},
item=item,
)
)

# Assets are bought through this document then it will be linked to this document
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": 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,
)
)

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
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))

def make_stock_adjustment_entry(
self, gl_entries, item, voucher_wise_stock_value, account_currency
Expand Down
8 changes: 1 addition & 7 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 @@ -2497,12 +2497,6 @@ 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(
Expand Down Expand Up @@ -2540,7 +2534,7 @@ def test_inter_company_transaction_without_default_warehouse(self):

# tear down
frappe.local.enable_perpetual_inventory["_Test Company 1"] = old_perpetual_inventory
frappe.db.set_value("Stock Settings", None, "allow_negative_stock", old_negative_stock)
frappe.db.set_single_value("Stock Settings", "allow_negative_stock", old_negative_stock)

def test_sle_for_target_warehouse(self):
se = make_stock_entry(
Expand Down
2 changes: 1 addition & 1 deletion erpnext/accounts/general_ledger.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -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(
_(
Expand Down
9 changes: 5 additions & 4 deletions erpnext/assets/doctype/asset/test_asset.py
View file
Open in desktop
Original file line number Diff line number Diff line change
Expand Up @@ -186,6 +186,7 @@ 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})

Expand Down Expand Up @@ -487,7 +488,7 @@ 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"
Expand Down Expand Up @@ -520,7 +521,8 @@ 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),
)

Expand All @@ -539,9 +541,8 @@ 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(
Expand Down
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