fix: Remove "Values Out of Sync" validation (backport #30707) (#30718)

This is an automatic backport of pull request #30707 done by [Mergify](https://mergify.com).
Cherry-pick of 89fab78027 has failed:
```
On branch mergify/bp/version-13-hotfix/pr-30707
Your branch is up to date with 'origin/version-13-hotfix'.

You are currently cherry-picking commit 89fab78027.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/accounts/doctype/journal_entry/journal_entry.py

no changes added to commit (use "git add" and/or "git commit -a")
```


To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -19,7 +19,6 @@ from erpnext.accounts.doctype.tax_withholding_category.tax_withholding_category
 )
 from erpnext.accounts.party import get_party_account
 from erpnext.accounts.utils import (
-	check_if_stock_and_account_balance_synced,
 	get_account_currency,
 	get_balance_on,
 	get_stock_accounts,
@@ -88,9 +87,6 @@ class JournalEntry(AccountsController):
 		self.update_expense_claim()
 		self.update_inter_company_jv()
 		self.update_invoice_discounting()
-		check_if_stock_and_account_balance_synced(
-			self.posting_date, self.company, self.doctype, self.name
-		)
 
 	def on_cancel(self):
 		from erpnext.accounts.utils import unlink_ref_doc_from_payment_entries

erpnext/accounts/utils.py

@@ -19,10 +19,6 @@ from erpnext.stock import get_warehouse_account_map
 from erpnext.stock.utils import get_stock_value_on
 
 
-class StockValueAndAccountBalanceOutOfSync(frappe.ValidationError):
-	pass
-
-
 class FiscalYearError(frappe.ValidationError):
 	pass
 
@@ -1247,47 +1243,6 @@ def compare_existing_and_expected_gle(existing_gle, expected_gle, precision):
 	return matched
 
 
-def check_if_stock_and_account_balance_synced(
-	posting_date, company, voucher_type=None, voucher_no=None
-):
-	if not cint(erpnext.is_perpetual_inventory_enabled(company)):
-		return
-
-	accounts = get_stock_accounts(company, voucher_type, voucher_no)
-	stock_adjustment_account = frappe.db.get_value("Company", company, "stock_adjustment_account")
-
-	for account in accounts:
-		account_bal, stock_bal, warehouse_list = get_stock_and_account_balance(
-			account, posting_date, company
-		)
-
-		if abs(account_bal - stock_bal) > 0.1:
-			precision = get_field_precision(
-				frappe.get_meta("GL Entry").get_field("debit"),
-				currency=frappe.get_cached_value("Company", company, "default_currency"),
-			)
-
-			diff = flt(stock_bal - account_bal, precision)
-
-			error_reason = _(
-				"Stock Value ({0}) and Account Balance ({1}) are out of sync for account {2} and it's linked warehouses as on {3}."
-			).format(stock_bal, account_bal, frappe.bold(account), posting_date)
-			error_resolution = _("Please create an adjustment Journal Entry for amount {0} on {1}").format(
-				frappe.bold(diff), frappe.bold(posting_date)
-			)
-
-			frappe.msgprint(
-				msg="""{0}<br></br>{1}<br></br>""".format(error_reason, error_resolution),
-				raise_exception=StockValueAndAccountBalanceOutOfSync,
-				title=_("Values Out Of Sync"),
-				primary_action={
-					"label": _("Make Journal Entry"),
-					"client_action": "erpnext.route_to_adjustment_jv",
-					"args": get_journal_entry(account, stock_adjustment_account, diff),
-				},
-			)
-
-
 def get_stock_accounts(company, voucher_type=None, voucher_no=None):
 	stock_accounts = [
 		d.name

erpnext/stock/doctype/repost_item_valuation/repost_item_valuation.py

@@ -4,15 +4,12 @@
 import frappe
 from frappe import _
 from frappe.model.document import Document
-from frappe.utils import cint, get_link_to_form, get_weekday, now, nowtime, today
+from frappe.utils import cint, get_link_to_form, get_weekday, now, nowtime
 from frappe.utils.user import get_users_with_role
 from rq.timeouts import JobTimeoutException
 
 import erpnext
-from erpnext.accounts.utils import (
-	check_if_stock_and_account_balance_synced,
-	update_gl_entries_after,
-)
+from erpnext.accounts.utils import update_gl_entries_after
 from erpnext.stock.stock_ledger import get_items_to_be_repost, repost_future_sle
 
 
@@ -224,6 +221,10 @@ def notify_error_to_stock_managers(doc, traceback):
 
 
 def repost_entries():
+	"""
+	Reposts 'Repost Item Valuation' entries in queue.
+	Called hourly via hooks.py.
+	"""
 	if not in_configured_timeslot():
 		return
 
@@ -239,9 +240,6 @@ def repost_entries():
 	if riv_entries:
 		return
 
-	for d in frappe.get_all("Company", filters={"enable_perpetual_inventory": 1}):
-		check_if_stock_and_account_balance_synced(today(), d.name)
-
 
 def get_repost_item_valuation_entries():
 	return frappe.db.sql(