fix: Subcontracting Receipt GL Entries

erpnext/subcontracting/doctype/subcontracting_receipt/subcontracting_receipt.py

@@ -498,9 +498,8 @@ def get_gl_entries(self, warehouse_account=None):
 		return process_gl_map(gl_entries)
 
 	def make_item_gl_entries(self, gl_entries, warehouse_account=None):
-		stock_rbnb = self.get_company_default("stock_received_but_not_billed")
-
 		warehouse_with_no_account = []
+		stock_rbnb = self.get_company_default("stock_received_but_not_billed")
 
 		for item in self.items:
 			if flt(item.rate) and flt(item.qty):
@@ -517,44 +516,66 @@ def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 						"stock_value_difference",
 					)
 
-					warehouse_account_name = warehouse_account[item.warehouse]["account"]
-					warehouse_account_currency = warehouse_account[item.warehouse]["account_currency"]
+					accepted_warehouse_account = warehouse_account[item.warehouse]["account"]
 					supplier_warehouse_account = warehouse_account.get(self.supplier_warehouse, {}).get(
 						"account"
 					)
-					supplier_warehouse_account_currency = warehouse_account.get(
-						self.supplier_warehouse, {}
-					).get("account_currency")
 					remarks = self.get("remarks") or _("Accounting Entry for Stock")
 
-					# FG Warehouse Account (Debit)
+					# Accepted Warehouse Account (Debit)
 					self.add_gl_entry(
 						gl_entries=gl_entries,
-						account=warehouse_account_name,
+						account=accepted_warehouse_account,
 						cost_center=item.cost_center,
 						debit=stock_value_diff,
 						credit=0.0,
 						remarks=remarks,
 						against_account=stock_rbnb,
-						account_currency=warehouse_account_currency,
+						account_currency=get_account_currency(accepted_warehouse_account),
+						project=item.project,
+						item=item,
+					)
+					self.add_gl_entry(
+						gl_entries=gl_entries,
+						account=stock_rbnb,
+						cost_center=item.cost_center,
+						debit=-1 * stock_value_diff,
+						credit=0.0,
+						remarks=remarks,
+						against_account=accepted_warehouse_account,
+						account_currency=get_account_currency(stock_rbnb),
+						project=item.project,
 						item=item,
 					)
 
 					# Supplier Warehouse Account (Credit)
-					if flt(item.rm_supp_cost) and warehouse_account.get(self.supplier_warehouse):
+					if flt(item.rm_supp_cost) and supplier_warehouse_account:
 						self.add_gl_entry(
 							gl_entries=gl_entries,
 							account=supplier_warehouse_account,
 							cost_center=item.cost_center,
 							debit=0.0,
 							credit=flt(item.rm_supp_cost),
 							remarks=remarks,
-							against_account=warehouse_account_name,
-							account_currency=supplier_warehouse_account_currency,
+							against_account=accepted_warehouse_account,
+							account_currency=get_account_currency(supplier_warehouse_account),
+							project=item.project,
+							item=item,
+						)
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=accepted_warehouse_account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=-1 * flt(item.rm_supp_cost),
+							remarks=remarks,
+							against_account=supplier_warehouse_account,
+							account_currency=get_account_currency(accepted_warehouse_account),
+							project=item.project,
 							item=item,
 						)
 
-					# Expense Account (Credit)
+					# Expense Account [Service Cost] (Credit)
 					if flt(item.service_cost_per_qty):
 						self.add_gl_entry(
 							gl_entries=gl_entries,
@@ -563,29 +584,63 @@ def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 							debit=0.0,
 							credit=flt(item.service_cost_per_qty) * flt(item.qty),
 							remarks=remarks,
-							against_account=warehouse_account_name,
+							against_account=accepted_warehouse_account,
 							account_currency=get_account_currency(item.expense_account),
+							project=item.project,
+							item=item,
+						)
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=accepted_warehouse_account,
+							cost_center=item.cost_center,
+							debit=0.0,
+							credit=-1 * (flt(item.service_cost_per_qty) * flt(item.qty)),
+							remarks=remarks,
+							against_account=item.expense_account,
+							account_currency=get_account_currency(accepted_warehouse_account),
+							project=item.project,
 							item=item,
 						)
 
 					# Loss Account (Credit)
-					divisional_loss = flt(item.amount - stock_value_diff, item.precision("amount"))
-
-					if divisional_loss:
-						loss_account = item.expense_account
-
+					if divisional_loss := flt(item.amount - stock_value_diff, item.precision("amount")):
 						self.add_gl_entry(
 							gl_entries=gl_entries,
-							account=loss_account,
+							account=item.expense_account,
 							cost_center=item.cost_center,
 							debit=divisional_loss,
 							credit=0.0,
 							remarks=remarks,
-							against_account=warehouse_account_name,
-							account_currency=get_account_currency(loss_account),
+							against_account=accepted_warehouse_account,
+							account_currency=get_account_currency(item.expense_account),
 							project=item.project,
 							item=item,
 						)
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=accepted_warehouse_account,
+							cost_center=item.cost_center,
+							debit=-1 * divisional_loss,
+							credit=0.0,
+							remarks=remarks,
+							against_account=item.expense_account,
+							account_currency=get_account_currency(accepted_warehouse_account),
+							project=item.project,
+							item=item,
+						)
+
+					# Additional Costs (Credit)
+					if item.additional_cost_per_qty:
+						self.add_gl_entry(
+							gl_entries=gl_entries,
+							account=accepted_warehouse_account,
+							cost_center=self.cost_center or self.get_company_default("cost_center"),
+							debit=0.0,
+							credit=-1 * item.qty * item.additional_cost_per_qty,
+							remarks=remarks,
+							against_account=None,
+							account_currency=get_account_currency(accepted_warehouse_account),
+						)
 				elif (
 					item.warehouse not in warehouse_with_no_account
 					or item.rejected_warehouse not in warehouse_with_no_account
@@ -608,6 +663,7 @@ def make_item_gl_entries(self, gl_entries, warehouse_account=None):
 				credit=credit_amount,
 				remarks=remarks,
 				against_account=None,
+				account_currency=get_account_currency(row.expense_account),
 			)
 
 		if warehouse_with_no_account:

erpnext/subcontracting/doctype/subcontracting_receipt/test_subcontracting_receipt.py

@@ -10,6 +10,7 @@
 
 import erpnext
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
+from erpnext.accounts.utils import get_company_default
 from erpnext.controllers.sales_and_purchase_return import make_return_doc
 from erpnext.controllers.tests.test_subcontracting_controller import (
 	get_rm_items,
@@ -355,22 +356,15 @@ def test_subcontracting_receipt_gl_entry(self):
 		self.assertTrue(gl_entries)
 
 		fg_warehouse_ac = get_inventory_account(scr.company, scr.items[0].warehouse)
-		supplier_warehouse_ac = get_inventory_account(scr.company, scr.supplier_warehouse)
 		expense_account = scr.items[0].expense_account
 
-		if fg_warehouse_ac == supplier_warehouse_ac:
-			expected_values = {
-				fg_warehouse_ac: [2100.0, 1000.0],  # FG Amount (D), RM Cost (C)
-				expense_account: [0.0, 1000.0],  # Service Cost (C)
-				additional_costs_expense_account: [0.0, 100.0],  # Additional Cost (C)
-			}
-		else:
-			expected_values = {
-				fg_warehouse_ac: [2100.0, 0.0],  # FG Amount (D)
-				supplier_warehouse_ac: [0.0, 1000.0],  # RM Cost (C)
-				expense_account: [0.0, 1000.0],  # Service Cost (C)
-				additional_costs_expense_account: [0.0, 100.0],  # Additional Cost (C)
-			}
+		stock_rbnb = get_company_default(scr.company, "stock_received_but_not_billed")
+		expected_values = {
+			fg_warehouse_ac: [3200.0, 0.0],
+			stock_rbnb: [0.0, 2100.0],
+			expense_account: [0.0, 1000.0],
+			additional_costs_expense_account: [0.0, 100.0],
+		}
 
 		for gle in gl_entries:
 			self.assertEqual(expected_values[gle.account][0], gle.debit)