feat: periodic accounting

erpnext/accounts/doctype/journal_entry/journal_entry.js

@@ -20,6 +20,39 @@ frappe.ui.form.on("Journal Entry", {
 			"Unreconcile Payment Entries",
 			"Bank Transaction",
 		];
+
+		frm.trigger("set_queries");
+	},
+
+	set_queries(frm) {
+		frm.set_query("periodic_entry_difference_account", function () {
+			return {
+				filters: {
+					is_group: 0,
+					company: frm.doc.company,
+				},
+			};
+		});
+
+		frm.set_query("stock_asset_account", function () {
+			return {
+				filters: {
+					is_group: 0,
+					account_type: "Stock",
+					company: frm.doc.company,
+				},
+			};
+		});
+	},
+
+	get_balance_for_periodic_accounting(frm) {
+		frm.call({
+			method: "get_balance_for_periodic_accounting",
+			doc: frm.doc,
+			callback: function (r) {
+				refresh_field("accounts");
+			},
+		});
 	},
 
 	refresh: function (frm) {

erpnext/accounts/doctype/journal_entry/journal_entry.json

@@ -13,15 +13,21 @@
   "title",
   "voucher_type",
   "naming_series",
-  "finance_book",
   "process_deferred_accounting",
   "reversal_of",
-  "tax_withholding_category",
   "column_break1",
   "from_template",
   "company",
   "posting_date",
+  "finance_book",
   "apply_tds",
+  "tax_withholding_category",
+  "section_break_tcvw",
+  "for_all_stock_asset_accounts",
+  "column_break_wpau",
+  "stock_asset_account",
+  "periodic_entry_difference_account",
+  "get_balance_for_periodic_accounting",
   "2_add_edit_gl_entries",
   "accounts",
   "section_break99",
@@ -89,7 +95,7 @@
    "label": "Entry Type",
    "oldfieldname": "voucher_type",
    "oldfieldtype": "Select",
-   "options": "Journal Entry\nInter Company Journal Entry\nBank Entry\nCash Entry\nCredit Card Entry\nDebit Note\nCredit Note\nContra Entry\nExcise Entry\nWrite Off Entry\nOpening Entry\nDepreciation Entry\nAsset Disposal\nExchange Rate Revaluation\nExchange Gain Or Loss\nDeferred Revenue\nDeferred Expense",
+   "options": "Journal Entry\nInter Company Journal Entry\nBank Entry\nCash Entry\nCredit Card Entry\nDebit Note\nCredit Note\nContra Entry\nExcise Entry\nWrite Off Entry\nOpening Entry\nDepreciation Entry\nAsset Disposal\nPeriodic Accounting Entry\nExchange Rate Revaluation\nExchange Gain Or Loss\nDeferred Revenue\nDeferred Expense",
    "reqd": 1,
    "search_index": 1
   },
@@ -543,6 +549,42 @@
    "label": "Is System Generated",
    "no_copy": 1,
    "read_only": 1
+  },
+  {
+   "depends_on": "eval:doc.voucher_type === \"Periodic Accounting Entry\"",
+   "fieldname": "periodic_entry_difference_account",
+   "fieldtype": "Link",
+   "label": "Periodic Entry Difference Account",
+   "mandatory_depends_on": "eval:doc.voucher_type === \"Periodic Accounting Entry\"",
+   "options": "Account"
+  },
+  {
+   "depends_on": "eval:doc.voucher_type === \"Periodic Accounting Entry\"",
+   "fieldname": "section_break_tcvw",
+   "fieldtype": "Section Break",
+   "label": "Periodic Accounting"
+  },
+  {
+   "default": "1",
+   "fieldname": "for_all_stock_asset_accounts",
+   "fieldtype": "Check",
+   "label": "For All Stock Asset Accounts"
+  },
+  {
+   "depends_on": "eval:doc.for_all_stock_asset_accounts === 0",
+   "fieldname": "stock_asset_account",
+   "fieldtype": "Link",
+   "label": "Stock Asset Account",
+   "options": "Account"
+  },
+  {
+   "fieldname": "column_break_wpau",
+   "fieldtype": "Column Break"
+  },
+  {
+   "fieldname": "get_balance_for_periodic_accounting",
+   "fieldtype": "Button",
+   "label": "Get Balance"
   }
  ],
  "icon": "fa fa-file-text",
@@ -557,7 +599,7 @@
    "table_fieldname": "payment_entries"
   }
  ],
- "modified": "2024-12-26 15:32:20.730666",
+ "modified": "2025-06-17 15:18:13.322681",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Journal Entry",
@@ -602,10 +644,11 @@
    "role": "Auditor"
   }
  ],
+ "row_format": "Dynamic",
  "search_fields": "voucher_type,posting_date, due_date, cheque_no",
  "sort_field": "creation",
  "sort_order": "DESC",
  "states": [],
  "title_field": "title",
  "track_changes": 1
-}
+}

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -62,6 +62,7 @@ class JournalEntry(AccountsController):
 		difference: DF.Currency
 		due_date: DF.Date | None
 		finance_book: DF.Link | None
+		for_all_stock_asset_accounts: DF.Check
 		from_template: DF.Link | None
 		inter_company_journal_entry_reference: DF.Link | None
 		is_opening: DF.Literal["No", "Yes"]
@@ -73,11 +74,13 @@ class JournalEntry(AccountsController):
 		paid_loan: DF.Data | None
 		pay_to_recd_from: DF.Data | None
 		payment_order: DF.Link | None
+		periodic_entry_difference_account: DF.Link | None
 		posting_date: DF.Date
 		process_deferred_accounting: DF.Link | None
 		remark: DF.SmallText | None
 		reversal_of: DF.Link | None
 		select_print_heading: DF.Link | None
+		stock_asset_account: DF.Link | None
 		stock_entry: DF.Link | None
 		tax_withholding_category: DF.Link | None
 		title: DF.Data | None
@@ -101,6 +104,7 @@ class JournalEntry(AccountsController):
 			"Opening Entry",
 			"Depreciation Entry",
 			"Asset Disposal",
+			"Periodic Accounting Entry",
 			"Exchange Rate Revaluation",
 			"Exchange Gain Or Loss",
 			"Deferred Revenue",
@@ -198,6 +202,76 @@ class JournalEntry(AccountsController):
 		self.update_inter_company_jv()
 		self.update_invoice_discounting()
 
+	@frappe.whitelist()
+	def get_balance_for_periodic_accounting(self):
+		self.validate_company_for_periodic_accounting()
+
+		stock_accounts = self.get_stock_accounts_for_periodic_accounting()
+		self.set("accounts", [])
+		for account in stock_accounts:
+			account_bal, stock_bal, warehouse_list = get_stock_and_account_balance(
+				account, self.posting_date, self.company
+			)
+
+			difference_value = flt(stock_bal - account_bal, self.precision("difference"))
+
+			if difference_value == 0:
+				frappe.msgprint(
+					_("No difference found for stock account {0}").format(frappe.bold(account)),
+					alert=True,
+				)
+				continue
+
+			self.append(
+				"accounts",
+				{
+					"account": account,
+					"debit_in_account_currency": difference_value if difference_value > 0 else 0,
+					"credit_in_account_currency": abs(difference_value) if difference_value < 0 else 0,
+				},
+			)
+
+			self.append(
+				"accounts",
+				{
+					"account": self.periodic_entry_difference_account,
+					"credit_in_account_currency": difference_value if difference_value > 0 else 0,
+					"debit_in_account_currency": abs(difference_value) if difference_value < 0 else 0,
+				},
+			)
+
+	def validate_company_for_periodic_accounting(self):
+		if erpnext.is_perpetual_inventory_enabled(self.company):
+			frappe.throw(
+				_(
+					"Periodic Accounting Entry is not allowed for company {0} with perpetual inventory enabled"
+				).format(self.company)
+			)
+
+		if not self.periodic_entry_difference_account:
+			frappe.throw(_("Please select Periodic Accounting Entry Difference Account"))
+
+	def get_stock_accounts_for_periodic_accounting(self):
+		if self.voucher_type != "Periodic Accounting Entry":
+			return []
+
+		if self.for_all_stock_asset_accounts:
+			return frappe.get_all(
+				"Account",
+				filters={
+					"company": self.company,
+					"account_type": "Stock",
+					"root_type": "Asset",
+					"is_group": 0,
+				},
+				pluck="name",
+			)
+
+		if not self.stock_asset_account:
+			frappe.throw(_("Please select Stock Asset Account"))
+
+		return [self.stock_asset_account]
+
 	def on_update_after_submit(self):
 		# Flag will be set on Reconciliation
 		# Reconciliation tool will anyways repost ledger entries. So, no need to check and do implicit repost.
@@ -280,6 +354,10 @@ class JournalEntry(AccountsController):
 					frappe.throw(_("Account {0} should be of type Expense").format(d.account))
 
 	def validate_stock_accounts(self):
+		if self.voucher_type == "Periodic Accounting Entry":
+			# Skip validation for periodic accounting entry
+			return
+
 		stock_accounts = get_stock_accounts(self.company, accounts=self.accounts)
 		for account in stock_accounts:
 			account_bal, stock_bal, warehouse_list = get_stock_and_account_balance(

erpnext/stock/doctype/stock_entry/test_stock_entry.py

@@ -2016,6 +2016,75 @@ class TestStockEntry(IntegrationTestCase):
 
 		self.assertEqual(se.items[0].basic_rate, 300)
 
+	def test_periodic_accounting_entries(self):
+		item_code = "_Test Periodic Accounting Item"
+		make_item(item_code, {"is_stock_item": 1})
+
+		company = "_Test Periodic Accounting Company"
+
+		frappe.get_doc(
+			{
+				"doctype": "Company",
+				"company_name": company,
+				"abbr": "_TPC",
+				"default_currency": "INR",
+				"enable_perpetual_inventory": 0,
+			}
+		).insert(ignore_permissions=True)
+
+		warehouse = frappe.db.get_value("Warehouse", {"company": company, "is_group": 0}, "name")
+
+		make_stock_entry(
+			item_code=item_code,
+			qty=10,
+			to_warehouse=warehouse,
+			basic_rate=100,
+			posting_date=add_days(nowdate(), -2),
+		)
+
+		jv = frappe.new_doc("Journal Entry")
+		jv.voucher_type = "Periodic Accounting Entry"
+		jv.posting_date = add_days(nowdate(), -1)
+		jv.posting_time = nowtime()
+		jv.company = company
+		jv.for_all_stock_asset_accounts = 1
+		jv.periodic_entry_difference_account = "Stock Adjustment - _TPC"
+		jv.get_balance_for_periodic_accounting()
+		jv.save()
+		jv.submit()
+
+		self.assertEqual(len(jv.accounts), 2)
+		self.assertEqual(jv.accounts[0].debit_in_account_currency, 1000)
+		self.assertEqual(jv.accounts[1].credit_in_account_currency, 1000)
+		self.assertEqual(jv.accounts[0].account, "Stock In Hand - _TPC")
+		self.assertEqual(jv.accounts[1].account, "Stock Adjustment - _TPC")
+
+		make_stock_entry(
+			item_code=item_code,
+			qty=5,
+			from_warehouse=warehouse,
+			company=company,
+			posting_date=nowdate(),
+			posting_time=nowtime(),
+		)
+
+		jv = frappe.new_doc("Journal Entry")
+		jv.voucher_type = "Periodic Accounting Entry"
+		jv.posting_date = nowdate()
+		jv.posting_time = nowtime()
+		jv.company = company
+		jv.for_all_stock_asset_accounts = 1
+		jv.periodic_entry_difference_account = "Stock Adjustment - _TPC"
+		jv.get_balance_for_periodic_accounting()
+		jv.save()
+		jv.submit()
+
+		self.assertEqual(len(jv.accounts), 2)
+		self.assertEqual(jv.accounts[0].credit_in_account_currency, 500)
+		self.assertEqual(jv.accounts[1].debit_in_account_currency, 500)
+		self.assertEqual(jv.accounts[0].account, "Stock In Hand - _TPC")
+		self.assertEqual(jv.accounts[1].account, "Stock Adjustment - _TPC")
+
 
 def make_serialized_item(self, **args):
 	args = frappe._dict(args)