fix: split party GLE according to against

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -780,7 +780,6 @@ def get_gl_entries(self, warehouse_account=None):
 		self.negative_expense_to_be_booked = 0.0
 		gl_entries = []
 
-		self.make_supplier_gl_entry(gl_entries)
 		self.make_item_gl_entries(gl_entries)
 		self.make_precision_loss_gl_entry(gl_entries)
 
@@ -805,45 +804,6 @@ def check_asset_cwip_enabled(self):
 					return 1
 		return 0
 
-	def make_supplier_gl_entry(self, gl_entries):
-		# Checked both rounding_adjustment and rounded_total
-		# because rounded_total had value even before introduction of posting GLE based on rounded total
-		grand_total = (
-			self.rounded_total if (self.rounding_adjustment and self.rounded_total) else self.grand_total
-		)
-		base_grand_total = flt(
-			self.base_rounded_total
-			if (self.base_rounding_adjustment and self.base_rounded_total)
-			else self.base_grand_total,
-			self.precision("base_grand_total"),
-		)
-
-		if grand_total and not self.is_internal_transfer():
-			# Did not use base_grand_total to book rounding loss gle
-			gl_entries.append(
-				self.get_gl_dict(
-					{
-						"account": self.credit_to,
-						"party_type": "Supplier",
-						"party": self.supplier,
-						"due_date": self.due_date,
-						"against_type": "Account",
-						"against": self.against_expense_account,
-						"against_link": self.against_expense_account,
-						"credit": base_grand_total,
-						"credit_in_account_currency": base_grand_total
-						if self.party_account_currency == self.company_currency
-						else grand_total,
-						"against_voucher": self.name,
-						"against_voucher_type": self.doctype,
-						"project": self.project,
-						"cost_center": self.cost_center,
-					},
-					self.party_account_currency,
-					item=self,
-				)
-			)
-
 	def make_item_gl_entries(self, gl_entries):
 		# item gl entries
 		stock_items = self.get_stock_items()
@@ -956,6 +916,17 @@ def make_item_gl_entries(self, gl_entries):
 								)
 							)
 
+							party_entry_args = {
+								"against": item.expense_account,
+								"credit": flt(item.base_net_amount, item.precision("base_net_amount")),
+								"credit_in_account_currency": (
+									flt(item.base_net_amount, item.precision("base_net_amount"))
+									if self.party_account_currency == self.company_currency
+									else flt(item.net_amount, item.precision("net_amount"))
+								),
+							}
+							self.make_party_gl_entry(gl_entries, party_entry_args)
+
 					else:
 						if not self.is_internal_transfer():
 							gl_entries.append(
@@ -975,6 +946,12 @@ def make_item_gl_entries(self, gl_entries):
 								)
 							)
 
+							party_entry_args = {
+								"against": item.expense_account,
+								"credit": warehouse_debit_amount,
+							}
+							self.make_party_gl_entry(gl_entries, party_entry_args)
+
 					# Amount added through landed-cost-voucher
 					if landed_cost_entries:
 						if (item.item_code, item.name) in landed_cost_entries:
@@ -996,6 +973,13 @@ def make_item_gl_entries(self, gl_entries):
 									)
 								)
 
+								party_entry_args = {
+									"against": account,
+									"debit": flt(amount["base_amount"]),
+									"debit_in_account_currency": flt(amount["amount"]),
+								}
+								self.make_party_gl_entry(gl_entries, party_entry_args)
+
 					# sub-contracting warehouse
 					if flt(item.rm_supp_cost):
 						supplier_warehouse_account = warehouse_account[self.supplier_warehouse]["account"]
@@ -1074,6 +1058,12 @@ def make_item_gl_entries(self, gl_entries):
 							)
 						)
 
+						party_entry_args = {
+							"against": expense_account,
+							"credit": amount,
+						}
+						self.make_party_gl_entry(gl_entries, party_entry_args)
+
 						# check if the exchange rate has changed
 						if item.get("purchase_receipt"):
 							if (
@@ -1101,6 +1091,13 @@ def make_item_gl_entries(self, gl_entries):
 										item=item,
 									)
 								)
+
+								party_entry_args = {
+									"against": expense_account,
+									"credit": discrepancy_caused_by_exchange_rate_difference,
+								}
+								self.make_party_gl_entry(gl_entries, party_entry_args)
+
 								gl_entries.append(
 									self.get_gl_dict(
 										{
@@ -1116,6 +1113,13 @@ def make_item_gl_entries(self, gl_entries):
 										item=item,
 									)
 								)
+
+								party_entry_args = {
+									"against": self.get_company_default("exchange_gain_loss_account"),
+									"debit": discrepancy_caused_by_exchange_rate_difference,
+								}
+								self.make_party_gl_entry(gl_entries, party_entry_args)
+
 			if (
 				self.auto_accounting_for_stock
 				and self.is_opening == "No"
@@ -1217,6 +1221,12 @@ def make_stock_adjustment_entry(
 				)
 			)
 
+			party_entry_args = {
+				"against": cost_of_goods_sold_account,
+				"credit": stock_adjustment_amt,
+			}
+			self.make_party_gl_entry(gl_entries, party_entry_args)
+
 			warehouse_debit_amount = stock_amount
 
 		return warehouse_debit_amount
@@ -1230,7 +1240,9 @@ def make_tax_gl_entries(self, gl_entries):
 			if tax.category in ("Total", "Valuation and Total") and flt(base_amount):
 				account_currency = get_account_currency(tax.account_head)
 
-				dr_or_cr = "debit" if tax.add_deduct_tax == "Add" else "credit"
+				(dr_or_cr, rev_dr_or_cr) = (
+					("debit", "credit") if tax.add_deduct_tax == "Add" else ("credit", "debit")
+				)
 
 				gl_entries.append(
 					self.get_gl_dict(
@@ -1249,6 +1261,17 @@ def make_tax_gl_entries(self, gl_entries):
 						item=tax,
 					)
 				)
+
+				if not self.is_internal_transfer():
+					party_entry_args = {
+						"against": tax.account_head,
+						rev_dr_or_cr: base_amount,
+						rev_dr_or_cr + "_in_account_currency": base_amount
+						if account_currency == self.company_currency
+						else amount,
+					}
+					self.make_party_gl_entry(gl_entries, party_entry_args)
+
 			# accumulate valuation tax
 			if (
 				self.is_opening == "No"
@@ -1460,6 +1483,13 @@ def make_gle_for_rounding_adjustment(self, gl_entries):
 				)
 			)
 
+			party_entry_args = {
+				"against": round_off_account,
+				"credit_in_account_currency": self.rounding_adjustment,
+				"credit": self.base_rounding_adjustment,
+			}
+			self.make_party_gl_entry(gl_entries, party_entry_args)
+
 	def on_cancel(self):
 		check_if_return_invoice_linked_with_payment_entry(self)
 

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -5,6 +5,7 @@
 import unittest
 
 import frappe
+from frappe.query_builder.functions import Sum
 from frappe.tests.utils import FrappeTestCase, change_settings
 from frappe.utils import add_days, cint, flt, getdate, nowdate, today
 
@@ -92,7 +93,7 @@ def test_gl_entries_without_perpetual_inventory(self):
 		pi.submit()
 
 		expected_gl_entries = {
-			"_Test Payable - _TC": [0, 1512.0],
+			"_Test Payable - _TC": [168.33, 1680.33],
 			"_Test Account Cost for Goods Sold - _TC": [1250, 0],
 			"_Test Account Shipping Charges - _TC": [100, 0],
 			"_Test Account Excise Duty - _TC": [140, 0],
@@ -103,12 +104,9 @@ def test_gl_entries_without_perpetual_inventory(self):
 			"_Test Account Discount - _TC": [0, 168.03],
 			"Round Off - _TC": [0, 0.3],
 		}
-		gl_entries = frappe.db.sql(
-			"""select account, debit, credit from `tabGL Entry`
-			where voucher_type = 'Purchase Invoice' and voucher_no = %s""",
-			pi.name,
-			as_dict=1,
-		)
+
+		gl_entries = get_pi_gl_entries_with_consolidated_values(pi.name)
+
 		for d in gl_entries:
 			self.assertEqual([d.debit, d.credit], expected_gl_entries.get(d.account))
 
@@ -298,13 +296,7 @@ def test_gl_entries_with_perpetual_inventory_against_pr(self):
 		self.check_gle_for_pi(pi.name)
 
 	def check_gle_for_pi(self, pi):
-		gl_entries = frappe.db.sql(
-			"""select account, sum(debit) as debit, sum(credit) as credit
-			from `tabGL Entry` where voucher_type='Purchase Invoice' and voucher_no=%s
-			group by account""",
-			pi,
-			as_dict=1,
-		)
+		gl_entries = get_pi_gl_entries_with_consolidated_values(pi)
 
 		self.assertTrue(gl_entries)
 
@@ -2016,6 +2008,17 @@ def test_debit_note_without_item(self):
 		self.assertEqual(return_pi.docstatus, 1)
 
 
+def get_pi_gl_entries_with_consolidated_values(voucher_no, as_dict=True):
+	gle = frappe.qb.DocType("GL Entry")
+	return (
+		frappe.qb.from_(gle)
+		.select(gle.account, Sum(gle.debit).as_("debit"), Sum(gle.credit).as_("credit"))
+		.where((gle.voucher_type == "Purchase Invoice") & (gle.voucher_no == voucher_no))
+		.groupby(gle.account)
+		.orderby(gle.account)
+	).run(as_dict=as_dict)
+
+
 def set_advance_flag(company, flag, default_account):
 	frappe.db.set_value(
 		"Company",
@@ -2045,7 +2048,7 @@ def check_gl_entries(
 			& (gl.posting_date >= posting_date)
 			& (gl.is_cancelled == 0)
 		)
-		.orderby(gl.posting_date, gl.account, gl.creation)
+		.orderby(gl.posting_date, gl.account, gl.credit, gl.creation)
 	)
 
 	if additional_columns: