fix: Opening accounting entry for stock entry (#17710)

* fix: Opening accounting entry for stock entry

* test: Add test case for opening stock entry gle

* fix: validate expense account for opening stock entry

* fix: validate expense account for opening stock reco

erpnext/controllers/stock_controller.py

@@ -80,7 +80,7 @@ class StockController(AccountsController):
 							"cost_center": item_row.cost_center,
 							"remarks": self.get("remarks") or "Accounting Entry for Stock",
 							"debit": flt(sle.stock_value_difference, 2),
-							"is_opening": item_row.get("is_opening"),
+							"is_opening": item_row.get("is_opening") or self.get("is_opening") or "No",
 						}, warehouse_account[sle.warehouse]["account_currency"]))
 
 						# to target warehouse / expense account
@@ -91,7 +91,7 @@ class StockController(AccountsController):
 							"remarks": self.get("remarks") or "Accounting Entry for Stock",
 							"credit": flt(sle.stock_value_difference, 2),
 							"project": item_row.get("project") or self.get("project"),
-							"is_opening": item_row.get("is_opening")
+							"is_opening": item_row.get("is_opening") or self.get("is_opening") or "No"
 						}))
 					elif sle.warehouse not in warehouse_with_no_account:
 						warehouse_with_no_account.append(sle.warehouse)

erpnext/stock/doctype/stock_entry/stock_entry.py

@@ -15,6 +15,7 @@ from erpnext.stock.doctype.item.item import get_item_defaults
 from erpnext.manufacturing.doctype.bom.bom import validate_bom_no, add_additional_cost
 from erpnext.stock.utils import get_bin
 from erpnext.stock.doctype.serial_no.serial_no import update_serial_nos_after_submit, get_serial_nos
+from erpnext.stock.doctype.stock_reconciliation.stock_reconciliation import OpeningEntryAccountError
 
 import json
 
@@ -59,6 +60,7 @@ class StockEntry(StockController):
 		self.validate_batch()
 		self.validate_inspection()
 		self.validate_fg_completed_qty()
+		self.validate_difference_account()
 		self.set_job_card_data()
 
 		if not self.from_bom:
@@ -215,7 +217,18 @@ class StockEntry(StockController):
 			production_item = frappe.get_value('Work Order', self.work_order, 'production_item')
 			for item in self.items:
 				if item.item_code == production_item and item.qty != self.fg_completed_qty:
-					frappe.throw(_("Finished product quantity <b>{0}</b> and For Quantity <b>{1}</b> cannot be different").format(item.qty, self.fg_completed_qty))
+					frappe.throw(_("Finished product quantity <b>{0}</b> and For Quantity <b>{1}</b> cannot be different")
+						.format(item.qty, self.fg_completed_qty))
+
+	def validate_difference_account(self):
+		if not cint(erpnext.is_perpetual_inventory_enabled(self.company)):
+			return
+
+		for d in self.get("items"):
+			if not d.expense_account:
+				frappe.throw(_("Please enter Difference Account"))
+			elif self.is_opening == "Yes" and frappe.db.get_value("Account", d.expense_account, "report_type") == "Profit and Loss":
+				frappe.throw(_("Difference Account must be a Asset/Liability type account, since this Stock Entry is an Opening Entry"), OpeningEntryAccountError)
 
 	def validate_warehouse(self):
 		"""perform various (sometimes conditional) validations on warehouse"""

erpnext/stock/doctype/stock_entry/stock_entry_utils.py

@@ -89,10 +89,11 @@ def make_stock_entry(**args):
 	s.purchase_receipt_no = args.purchase_receipt_no
 	s.delivery_note_no = args.delivery_note_no
 	s.sales_invoice_no = args.sales_invoice_no
+	s.is_opening = args.is_opening or "No"
 	if not args.cost_center:
 		args.cost_center = frappe.get_value('Company', s.company, 'cost_center')
 
-	if not args.expense_account:
+	if not args.expense_account and s.is_opening == "No":
 		args.expense_account = frappe.get_value('Company', s.company, 'stock_adjustment_account')
 
 	# We can find out the serial number using the batch source document

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -6,8 +6,7 @@ import frappe, unittest
 import frappe.defaults
 from frappe.utils import flt, nowdate, nowtime
 from erpnext.stock.doctype.serial_no.serial_no import *
-from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt \
+from erpnext import set_perpetual_inventory
-	import set_perpetual_inventory
 from erpnext.stock.doctype.stock_ledger_entry.stock_ledger_entry import StockFreezeError
 from erpnext.stock.stock_ledger import get_previous_sle
 from frappe.permissions import add_user_permission, remove_user_permission
@@ -16,6 +15,7 @@ from erpnext.stock.doctype.item.test_item import set_item_variant_settings, make
 from erpnext.stock.doctype.stock_entry.stock_entry_utils import make_stock_entry
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
 from erpnext.stock.doctype.stock_entry.stock_entry import move_sample_to_retention_warehouse
+from erpnext.stock.doctype.stock_reconciliation.stock_reconciliation import OpeningEntryAccountError
 
 from six import iteritems
 
@@ -720,6 +720,22 @@ class TestStockEntry(unittest.TestCase):
 		for d in stock_entry.get('items'):
 			self.assertEqual(item_quantity.get(d.item_code), d.qty)
 
+	def test_gle_for_opening_stock_entry(self):
+		set_perpetual_inventory(1)
+
+		mr = make_stock_entry(item_code="_Test Item", target="_Test Warehouse - _TC",
+			qty=50, basic_rate=100, expense_account="Stock Adjustment - _TC", is_opening="Yes", do_not_save=True)
+
+		self.assertRaises(OpeningEntryAccountError, mr.save)
+
+		mr.items[0].expense_account = "Temporary Opening - _TC"
+		mr.save()
+		mr.submit()
+
+		is_opening = frappe.db.get_value("GL Entry",
+			filters={"voucher_type": "Stock Entry", "voucher_no": mr.name}, fieldname="is_opening")
+		self.assertEqual(is_opening, "Yes")
+
 def make_serialized_item(item_code=None, serial_no=None, target_warehouse=None):
 	se = frappe.copy_doc(test_records[0])
 	se.get("items")[0].item_code = item_code or "_Test Serialized Item With Series"

erpnext/stock/doctype/stock_reconciliation/stock_reconciliation.py

@@ -238,8 +238,8 @@ class StockReconciliation(StockController):
 			return
 
 		if not self.expense_account:
-			msgprint(_("Please enter Expense Account"), raise_exception=1)
+			frappe.throw(_("Please enter Expense Account"))
-		elif not frappe.db.sql("""select name from `tabStock Ledger Entry` limit 1"""):
+		elif self.purpose == "Opening Stock" or not frappe.db.sql("""select name from `tabStock Ledger Entry` limit 1"""):
 			if frappe.db.get_value("Account", self.expense_account, "report_type") == "Profit and Loss":
 				frappe.throw(_("Difference Account must be a Asset/Liability type account, since this Stock Reconciliation is an Opening Entry"), OpeningEntryAccountError)