fix: validation for difference account

(cherry picked from commit fb819c558e)

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -430,17 +430,29 @@ class StockEntry(StockController):
 					).format(frappe.bold(self.company))
 				)
 
-			elif (
-				self.is_opening == "Yes"
-				and frappe.db.get_value("Account", d.expense_account, "report_type") == "Profit and Loss"
-			):
+			acc_details = frappe.get_cached_value(
+				"Account",
+				d.expense_account,
+				["account_type", "report_type"],
+				as_dict=True,
+			)
+
+			if self.is_opening == "Yes" and acc_details.report_type == "Profit and Loss":
 				frappe.throw(
 					_(
-						"Difference Account must be a Asset/Liability type account, since this Stock Entry is an Opening Entry"
+						"Difference Account must be a Asset/Liability type account (Temporary Opening), since this Stock Entry is an Opening Entry"
 					),
 					OpeningEntryAccountError,
 				)
 
+			if acc_details.account_type == "Stock":
+				frappe.throw(
+					_(
+						"At row {0}: the Difference Account must not be a Stock type account, please change the Account Type for the account {1} or select a different account"
+					).format(d.idx, get_link_to_form("Account", d.expense_account)),
+					OpeningEntryAccountError,
+				)
+
 	def validate_warehouse(self):
 		"""perform various (sometimes conditional) validations on warehouse"""