fix: GL entry fixes and validation for intercompany account

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -375,12 +375,17 @@ class PurchaseInvoice(BuyingController):
 	def set_inter_company_account(self):
 		"""
 			Set intercompany account for inter warehouse transactions
-			This account will be used in case billing company and internal supplier's
+			This account will be used in case billing company and internal customer's
 			representation company is same
 		"""
 
 		if self.is_internal_transfer() and not self.inter_company_account:
-			self.inter_company_account = frappe.get_cached_value('Company', self.company, 'default_inter_company_account')
+			inter_company_account = frappe.get_cached_value('Company', self.company, 'default_inter_company_account')
+
+			if not inter_company_account:
+				msg = _("Please select inter-company account or add default inter-company account for company {0}").format(
+						frappe.bold(self.company))
+				frappe.throw(msg)
 
 	def is_internal_transfer(self):
 		"""
@@ -474,7 +479,6 @@ class PurchaseInvoice(BuyingController):
 		self.make_payment_gl_entries(gl_entries)
 		self.make_write_off_gl_entry(gl_entries)
 		self.make_gle_for_rounding_adjustment(gl_entries)
-
 		return gl_entries
 
 	def check_asset_cwip_enabled(self):
@@ -514,7 +518,6 @@ class PurchaseInvoice(BuyingController):
 
 	def make_item_gl_entries(self, gl_entries):
 		# item gl entries
-		if not self.is_internal_transfer():
 		stock_items = self.get_stock_items()
 		if self.update_stock and self.auto_accounting_for_stock:
 			warehouse_account = get_warehouse_account_map(self.company)
@@ -543,7 +546,6 @@ class PurchaseInvoice(BuyingController):
 						item, voucher_wise_stock_value, account_currency)
 
 					if item.from_warehouse:
-
 						gl_entries.append(self.get_gl_dict({
 							"account":  warehouse_account[item.warehouse]['account'],
 							"against": warehouse_account[item.from_warehouse]["account"],
@@ -563,6 +565,8 @@ class PurchaseInvoice(BuyingController):
 							"debit": -1 * flt(item.base_net_amount, item.precision("base_net_amount")),
 						}, warehouse_account[item.from_warehouse]["account_currency"], item=item))
 
+						# Do not book expense for transfer within same company transfer
+						if not self.is_internal_transfer():
 							gl_entries.append(
 								self.get_gl_dict({
 									"account": item.expense_account,

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -579,7 +579,12 @@ class SalesInvoice(SellingController):
 		"""
 
 		if self.is_internal_transfer() and not self.inter_company_account:
-			self.inter_company_account = frappe.get_cached_value('Company', self.company, 'default_inter_company_account')
+			inter_company_account = frappe.get_cached_value('Company', self.company, 'default_inter_company_account')
+
+			if not inter_company_account:
+				msg = _("Please select inter-company account or add default inter-company account for company {0}").format(
+						frappe.bold(self.company))
+				frappe.throw(msg)
 
 	def is_internal_transfer(self):
 		"""
@@ -845,7 +850,6 @@ class SalesInvoice(SellingController):
 
 	def make_item_gl_entries(self, gl_entries):
 		# income account gl entries
-		if not self.is_internal_transfer():
 		for item in self.get("items"):
 			if flt(item.base_net_amount, item.precision("base_net_amount")):
 				if item.is_fixed_asset:
@@ -866,6 +870,8 @@ class SalesInvoice(SellingController):
 					asset.db_set("disposal_date", self.posting_date)
 					asset.set_status("Sold" if self.docstatus==1 else None)
 				else:
+					# Do not book income for transfer within same company
+					if not self.is_internal_transfer():
 						income_account = (item.income_account
 							if (not item.enable_deferred_revenue or self.is_return) else item.deferred_revenue_account)
 

erpnext/controllers/stock_controller.py

@@ -103,8 +103,8 @@ class StockController(AccountsController):
 						}, warehouse_account[sle.warehouse]["account_currency"], item=item_row))
 
 						# expense account/ target_warehouse / source_warehouse
-						if item_row.get('target_warehouse') or item_row.get('from_warehouse'):
+						if item_row.get('target_warehouse'):
-							warehouse = item_row.get('target_warehouse') or item_row.get('from_warehouse')
+							warehouse = item_row.get('target_warehouse')
 							expense_account = warehouse_account[warehouse]["account"]
 						else:
 							expense_account = item_row.expense_account