From 52177cffcde045fc7f65ac110b61c21540a4400c Mon Sep 17 00:00:00 2001
From: Rohit Waghchaure <rohitw1991@gmail.com>
Date: Sun, 29 Jun 2025 21:45:57 +0530
Subject: [PATCH] fix: accounting entries for standalone credit notes

---
 .../purchase_invoice/purchase_invoice.py        |  9 ++-------
 erpnext/stock/stock_ledger.py                   | 17 ++++++++++++-----
 2 files changed, 14 insertions(+), 12 deletions(-)

diff --git a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
index 9336279cfe0..34e48b31c08 100644
--- a/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
+++ b/erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py
@@ -1338,17 +1338,12 @@ class PurchaseInvoice(BuyingController):
 
 			warehouse_debit_amount = stock_amount
 
-		elif self.is_return and self.update_stock and self.is_internal_supplier and warehouse_debit_amount:
+		elif self.is_return and self.update_stock and (self.is_internal_supplier or not self.return_against):
 			net_rate = item.base_net_amount
 			if item.sales_incoming_rate:  # for internal transfer
 				net_rate = item.qty * item.sales_incoming_rate
 
-			stock_amount = (
-				net_rate
-				+ item.item_tax_amount
-				+ flt(item.landed_cost_voucher_amount)
-				+ flt(item.get("amount_difference_with_purchase_invoice"))
-			)
+			stock_amount = net_rate + item.item_tax_amount + flt(item.landed_cost_voucher_amount)
 
 			if flt(stock_amount, net_amt_precision) != flt(warehouse_debit_amount, net_amt_precision):
 				cost_of_goods_sold_account = self.get_company_default("default_expense_account")
diff --git a/erpnext/stock/stock_ledger.py b/erpnext/stock/stock_ledger.py
index 8030d806bcf..42bcf3ee11a 100644
--- a/erpnext/stock/stock_ledger.py
+++ b/erpnext/stock/stock_ledger.py
@@ -1258,12 +1258,19 @@ class update_entries_after:
 
 	def update_rate_on_purchase_receipt(self, sle, outgoing_rate):
 		if frappe.db.exists(sle.voucher_type + " Item", sle.voucher_detail_no):
-			if sle.voucher_type in ["Purchase Receipt", "Purchase Invoice"] and frappe.get_cached_value(
-				sle.voucher_type, sle.voucher_no, "is_internal_supplier"
-			):
-				frappe.db.set_value(
-					f"{sle.voucher_type} Item", sle.voucher_detail_no, "valuation_rate", sle.outgoing_rate
+			if sle.voucher_type in ["Purchase Receipt", "Purchase Invoice"]:
+				details = frappe.get_cached_value(
+					sle.voucher_type,
+					sle.voucher_no,
+					["is_internal_supplier", "is_return", "return_against"],
+					as_dict=True,
 				)
+				if details.is_internal_supplier or (details.is_return and not details.return_against):
+					rate = outgoing_rate if details.is_return else sle.outgoing_rate
+
+					frappe.db.set_value(
+						f"{sle.voucher_type} Item", sle.voucher_detail_no, "valuation_rate", rate
+					)
 		else:
 			frappe.db.set_value(
 				"Purchase Receipt Item Supplied", sle.voucher_detail_no, "rate", outgoing_rate