Merge pull request #40205 from frappe/mergify/bp/version-15-hotfix/pr…

…-39584

fix: use receipt amount for reverse provisional entry (backport #39584)

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -1023,9 +1023,14 @@ def make_item_gl_entries(self, gl_entries):
 
 					if provisional_accounting_for_non_stock_items:
 						if item.purchase_receipt:
-							provisional_account = frappe.db.get_value(
-								"Purchase Receipt Item", item.pr_detail, "provisional_expense_account"
-							) or self.get_company_default("default_provisional_account")
+							provisional_account, pr_qty, pr_base_rate = frappe.get_cached_value(
+								"Purchase Receipt Item",
+								item.pr_detail,
+								["provisional_expense_account", "qty", "base_rate"],
+							)
+							provisional_account = provisional_account or self.get_company_default(
+								"default_provisional_account"
+							)
 							purchase_receipt_doc = purchase_receipt_doc_map.get(item.purchase_receipt)
 
 							if not purchase_receipt_doc:
@@ -1042,13 +1047,18 @@ def make_item_gl_entries(self, gl_entries):
 									"voucher_detail_no": item.pr_detail,
 									"account": provisional_account,
 								},
-								["name"],
+								"name",
 							)
 
 							if expense_booked_in_pr:
 								# Intentionally passing purchase invoice item to handle partial billing
 								purchase_receipt_doc.add_provisional_gl_entry(
-									item, gl_entries, self.posting_date, provisional_account, reverse=1
+									item,
+									gl_entries,
+									self.posting_date,
+									provisional_account,
+									reverse=1,
+									item_amount=(min(item.qty, pr_qty) * pr_base_rate),
 								)
 
 					if not self.is_internal_transfer():

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -1529,18 +1529,7 @@ def test_purchase_invoice_advance_taxes(self):
 		self.assertEqual(payment_entry.taxes[0].allocated_amount, 0)
 
 	def test_provisional_accounting_entry(self):
-		create_item("_Test Non Stock Item", is_stock_item=0)
-
-		provisional_account = create_account(
-			account_name="Provision Account",
-			parent_account="Current Liabilities - _TC",
-			company="_Test Company",
-		)
-
-		company = frappe.get_doc("Company", "_Test Company")
-		company.enable_provisional_accounting_for_non_stock_items = 1
-		company.default_provisional_account = provisional_account
-		company.save()
+		setup_provisional_accounting()
 
 		pr = make_purchase_receipt(
 			item_code="_Test Non Stock Item", posting_date=add_days(nowdate(), -2)
@@ -1584,8 +1573,97 @@ def test_provisional_accounting_entry(self):
 			self, pr.name, expected_gle_for_purchase_receipt_post_pi_cancel, pr.posting_date
 		)
 
-		company.enable_provisional_accounting_for_non_stock_items = 0
-		company.save()
+		toggle_provisional_accounting_setting()
+
+	def test_provisional_accounting_entry_for_over_billing(self):
+		setup_provisional_accounting()
+
+		# Configure Buying Settings to allow rate change
+		frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
+
+		# Create PR: rate = 1000, qty = 5
+		pr = make_purchase_receipt(
+			item_code="_Test Non Stock Item", rate=1000, posting_date=add_days(nowdate(), -2)
+		)
+
+		# Overbill PR: rate = 2000, qty = 10
+		pi = create_purchase_invoice_from_receipt(pr.name)
+		pi.set_posting_time = 1
+		pi.posting_date = add_days(pr.posting_date, -1)
+		pi.items[0].qty = 10
+		pi.items[0].rate = 2000
+		pi.items[0].expense_account = "Cost of Goods Sold - _TC"
+		pi.save()
+		pi.submit()
+
+		expected_gle = [
+			["Cost of Goods Sold - _TC", 20000, 0, add_days(pr.posting_date, -1)],
+			["Creditors - _TC", 0, 20000, add_days(pr.posting_date, -1)],
+		]
+
+		check_gl_entries(self, pi.name, expected_gle, pi.posting_date)
+
+		expected_gle_for_purchase_receipt = [
+			["Provision Account - _TC", 5000, 0, pr.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 0, 5000, pr.posting_date],
+			["Provision Account - _TC", 0, 5000, pi.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 5000, 0, pi.posting_date],
+		]
+
+		check_gl_entries(self, pr.name, expected_gle_for_purchase_receipt, pr.posting_date)
+
+		# Cancel purchase invoice to check reverse provisional entry cancellation
+		pi.cancel()
+
+		expected_gle_for_purchase_receipt_post_pi_cancel = [
+			["Provision Account - _TC", 0, 5000, pi.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 5000, 0, pi.posting_date],
+		]
+
+		check_gl_entries(
+			self, pr.name, expected_gle_for_purchase_receipt_post_pi_cancel, pr.posting_date
+		)
+
+		toggle_provisional_accounting_setting()
+
+	def test_provisional_accounting_entry_for_partial_billing(self):
+		setup_provisional_accounting()
+
+		# Configure Buying Settings to allow rate change
+		frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
+
+		# Create PR: rate = 1000, qty = 5
+		pr = make_purchase_receipt(
+			item_code="_Test Non Stock Item", rate=1000, posting_date=add_days(nowdate(), -2)
+		)
+
+		# Partially bill PR: rate = 500, qty = 2
+		pi = create_purchase_invoice_from_receipt(pr.name)
+		pi.set_posting_time = 1
+		pi.posting_date = add_days(pr.posting_date, -1)
+		pi.items[0].qty = 2
+		pi.items[0].rate = 500
+		pi.items[0].expense_account = "Cost of Goods Sold - _TC"
+		pi.save()
+		pi.submit()
+
+		expected_gle = [
+			["Cost of Goods Sold - _TC", 1000, 0, add_days(pr.posting_date, -1)],
+			["Creditors - _TC", 0, 1000, add_days(pr.posting_date, -1)],
+		]
+
+		check_gl_entries(self, pi.name, expected_gle, pi.posting_date)
+
+		expected_gle_for_purchase_receipt = [
+			["Provision Account - _TC", 5000, 0, pr.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 0, 5000, pr.posting_date],
+			["Provision Account - _TC", 0, 1000, pi.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 1000, 0, pi.posting_date],
+		]
+
+		check_gl_entries(self, pr.name, expected_gle_for_purchase_receipt, pr.posting_date)
+
+		toggle_provisional_accounting_setting()
 
 	def test_adjust_incoming_rate(self):
 		frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 0)
@@ -2264,4 +2342,26 @@ def make_purchase_invoice_against_cost_center(**args):
 	return pi
 
 
+def setup_provisional_accounting(**args):
+	args = frappe._dict(args)
+	create_item("_Test Non Stock Item", is_stock_item=0)
+	company = args.company or "_Test Company"
+	provisional_account = create_account(
+		account_name=args.account_name or "Provision Account",
+		parent_account=args.parent_account or "Current Liabilities - _TC",
+		company=company,
+	)
+	toggle_provisional_accounting_setting(
+		enable=1, company=company, provisional_account=provisional_account
+	)
+
+
+def toggle_provisional_accounting_setting(**args):
+	args = frappe._dict(args)
+	company = frappe.get_doc("Company", args.company or "_Test Company")
+	company.enable_provisional_accounting_for_non_stock_items = args.enable or 0
+	company.default_provisional_account = args.provisional_account
+	company.save()
+
+
 test_records = frappe.get_test_records("Purchase Invoice")

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -727,16 +727,19 @@ def make_divisional_loss_gl_entry(item, outgoing_amount):
 			)
 
 	def add_provisional_gl_entry(
-		self, item, gl_entries, posting_date, provisional_account, reverse=0
+		self, item, gl_entries, posting_date, provisional_account, reverse=0, item_amount=None
 	):
 		credit_currency = get_account_currency(provisional_account)
 		expense_account = item.expense_account
 		debit_currency = get_account_currency(item.expense_account)
 		remarks = self.get("remarks") or _("Accounting Entry for Service")
 		multiplication_factor = 1
+		amount = item.base_amount
 
 		if reverse:
 			multiplication_factor = -1
+			# Post reverse entry for previously posted amount
+			amount = item_amount
 			expense_account = frappe.db.get_value(
 				"Purchase Receipt Item", {"name": item.get("pr_detail")}, ["expense_account"]
 			)
@@ -746,7 +749,7 @@ def add_provisional_gl_entry(
 			account=provisional_account,
 			cost_center=item.cost_center,
 			debit=0.0,
-			credit=multiplication_factor * item.base_amount,
+			credit=multiplication_factor * amount,
 			remarks=remarks,
 			against_account=expense_account,
 			account_currency=credit_currency,
@@ -760,7 +763,7 @@ def add_provisional_gl_entry(
 			gl_entries=gl_entries,
 			account=expense_account,
 			cost_center=item.cost_center,
-			debit=multiplication_factor * item.base_amount,
+			debit=multiplication_factor * amount,
 			credit=0.0,
 			remarks=remarks,
 			against_account=provisional_account,