fix: provisional reverse entry amount

(cherry picked from commit 3e59c66)

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -869,7 +869,7 @@ def make_item_gl_entries(self, gl_entries):
 								purchase_receipt_doc_map[item.purchase_receipt] = purchase_receipt_doc
 
 							# Post reverse entry for Stock-Received-But-Not-Billed if it is booked in Purchase Receipt
-							expense_booked_in_pr = frappe.db.get_value(
+							expense_booked_in_pr, credit = frappe.db.get_value(
 								"GL Entry",
 								{
 									"is_cancelled": 0,
@@ -878,13 +878,13 @@ def make_item_gl_entries(self, gl_entries):
 									"voucher_detail_no": item.pr_detail,
 									"account": provisional_account,
 								},
-								["name"],
+								["name", "credit"],
 							)
 
 							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=credit
 								)
 
 					if not self.is_internal_transfer():

erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

@@ -615,16 +615,19 @@ 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"]
 			)
@@ -634,7 +637,7 @@ 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,
@@ -648,7 +651,7 @@ 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,