feat: Provisional accounting for expenses

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -548,6 +548,10 @@ def make_item_gl_entries(self, gl_entries):
 		exchange_rate_map, net_rate_map = get_purchase_document_details(self)
 
 		enable_discount_accounting = cint(frappe.db.get_single_value('Accounts Settings', 'enable_discount_accounting'))
+		provisional_accounting_for_non_stock_items = cint(frappe.db.get_value('Company', self.company, \
+			'enable_provisional_accounting_for_non_stock_items'))
+
+		purchase_receipt_doc_map = {}
 
 		for item in self.get("items"):
 			if flt(item.base_net_amount):
@@ -643,19 +647,23 @@ def make_item_gl_entries(self, gl_entries):
 					else:
 						amount = flt(item.base_net_amount + item.item_tax_amount, item.precision("base_net_amount"))
 
-					auto_accounting_for_non_stock_items = cint(frappe.db.get_value('Company', self.company, 'enable_perpetual_inventory_for_non_stock_items'))
+					if provisional_accounting_for_non_stock_items:
+						if item.purchase_receipt:
+							provisional_account = self.get_company_default("default_provisional_account")
+							purchase_receipt_doc = purchase_receipt_doc_map.get(item.purchase_receipt)
 
-					if auto_accounting_for_non_stock_items:
-						service_received_but_not_billed_account = self.get_company_default("service_received_but_not_billed")
+							if not purchase_receipt_doc:
+								purchase_receipt_doc = frappe.get_doc("Purchase Receipt", item.purchase_receipt)
+								purchase_receipt_doc_map[item.purchase_receipt] = purchase_receipt_doc
 
-						if item.purchase_receipt:
 							# Post reverse entry for Stock-Received-But-Not-Billed if it is booked in Purchase Receipt
 							expense_booked_in_pr = frappe.db.get_value('GL Entry', {'is_cancelled': 0,
 								'voucher_type': 'Purchase Receipt', 'voucher_no': item.purchase_receipt, 'voucher_detail_no': item.pr_detail,
-								'account':service_received_but_not_billed_account}, ['name'])
+								'account':provisional_account}, ['name'])
 
 							if expense_booked_in_pr:
-								expense_account = service_received_but_not_billed_account
+								# Intentionally passing purchase invoice item to handle partial billing
+								purchase_receipt_doc.add_provisional_gl_entry(item, gl_entries, self.posting_date, reverse=1)
 
 					if not self.is_internal_transfer():
 						gl_entries.append(self.get_gl_dict({

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -11,12 +11,17 @@
 import erpnext
 from erpnext.accounts.doctype.account.test_account import create_account, get_inventory_account
 from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
+from erpnext.buying.doctype.purchase_order.purchase_order import get_mapped_purchase_invoice
+from erpnext.buying.doctype.purchase_order.test_purchase_order import create_purchase_order
 from erpnext.buying.doctype.supplier.test_supplier import create_supplier
 from erpnext.controllers.accounts_controller import get_payment_terms
 from erpnext.controllers.buying_controller import QtyMismatchError
 from erpnext.exceptions import InvalidCurrency
 from erpnext.projects.doctype.project.test_project import make_project
 from erpnext.stock.doctype.item.test_item import create_item
+from erpnext.stock.doctype.purchase_receipt.purchase_receipt import (
+	make_purchase_invoice as create_purchase_invoice_from_receipt,
+)
 from erpnext.stock.doctype.purchase_receipt.test_purchase_receipt import (
 	get_taxes,
 	make_purchase_receipt,
@@ -1147,8 +1152,6 @@ def test_gain_loss_with_advance_entry(self):
 
 	def test_purchase_invoice_advance_taxes(self):
 		from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
-		from erpnext.buying.doctype.purchase_order.purchase_order import get_mapped_purchase_invoice
-		from erpnext.buying.doctype.purchase_order.test_purchase_order import create_purchase_order
 
 		# create a new supplier to test
 		supplier = create_supplier(supplier_name = '_Test TDS Advance Supplier',
@@ -1221,6 +1224,45 @@ def test_purchase_invoice_advance_taxes(self):
 		payment_entry.load_from_db()
 		self.assertEqual(payment_entry.taxes[0].allocated_amount, 0)
 
+	def test_provisional_accounting_entry(self):
+		item = create_item("_Test Non Stock Item", is_stock_item=0)
+		provisional_account = create_account(account_name="Provision Account",
+			parent_account="Current Liabilities - _TC", company="_Test Company")
+
+		company = frappe.get_doc('Company', '_Test Company')
+		company.enable_provisional_accounting_for_non_stock_items = 1
+		company.default_provisional_account = provisional_account
+		company.save()
+
+		pr = make_purchase_receipt(item_code="_Test Non Stock Item", posting_date=add_days(nowdate(), -2))
+
+		pi = create_purchase_invoice_from_receipt(pr.name)
+		pi.set_posting_time = 1
+		pi.posting_date = add_days(pr.posting_date, -1)
+		pi.items[0].expense_account = 'Cost of Goods Sold - _TC'
+		pi.save()
+		pi.submit()
+
+		# Check GLE for Purchase Invoice
+		expected_gle = [
+			['Cost of Goods Sold - _TC', 250, 0, add_days(pr.posting_date, -1)],
+			['Creditors - _TC', 0, 250, add_days(pr.posting_date, -1)]
+		]
+
+		check_gl_entries(self, pi.name, expected_gle, pi.posting_date)
+
+		expected_gle_for_purchase_receipt = [
+			["Provision Account - _TC", 250, 0, pr.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 0, 250, pr.posting_date],
+			["Provision Account - _TC", 0, 250, pi.posting_date],
+			["_Test Account Cost for Goods Sold - _TC", 250, 0, pi.posting_date]
+		]
+
+		check_gl_entries(self, pr.name, expected_gle_for_purchase_receipt, pr.posting_date)
+
+		company.enable_provisional_accounting_for_non_stock_items = 0
+		company.save()
+
 def check_gl_entries(doc, voucher_no, expected_gle, posting_date):
 	gl_entries = frappe.db.sql("""select account, debit, credit, posting_date
 		from `tabGL Entry`

erpnext/controllers/stock_controller.py

@@ -40,7 +40,10 @@ def make_gl_entries(self, gl_entries=None, from_repost=False):
 		if self.docstatus == 2:
 			make_reverse_gl_entries(voucher_type=self.doctype, voucher_no=self.name)
 
-		if cint(erpnext.is_perpetual_inventory_enabled(self.company)):
+		provisional_accounting_for_non_stock_items = \
+			cint(frappe.db.get_value('Company', self.company, 'enable_provisional_accounting_for_non_stock_items'))
+
+		if cint(erpnext.is_perpetual_inventory_enabled(self.company)) or provisional_accounting_for_non_stock_items:
 			warehouse_account = get_warehouse_account_map(self.company)
 
 			if self.docstatus==1:

erpnext/patches.txt

@@ -323,6 +323,7 @@ erpnext.patches.v13_0.hospitality_deprecation_warning
 erpnext.patches.v13_0.update_exchange_rate_settings
 erpnext.patches.v13_0.update_asset_quantity_field
 erpnext.patches.v13_0.delete_bank_reconciliation_detail
+erpnext.patches.v13_0.enable_provisional_accounting
 
 [post_model_sync]
 erpnext.patches.v14_0.rename_ongoing_status_in_sla_documents

erpnext/patches/v13_0/enable_provisional_accounting.py

@@ -0,0 +1,19 @@
+import frappe
+
+
+def execute():
+	frappe.reload_doc("setup", "doctype", "company")
+
+	company = frappe.qb.DocType("Company")
+
+	frappe.qb.update(
+		company
+	).set(
+		company.enable_provisional_accounting_for_non_stock_items, company.enable_perpetual_inventory_for_non_stock_items
+	).set(
+		company.default_provisional_account, company.service_received_but_not_billed
+	).where(
+		company.enable_perpetual_inventory_for_non_stock_items == 1
+	).where(
+		company.service_received_but_not_billed.isnotnull()
+	).run()

erpnext/setup/doctype/company/company.json

@@ -3,7 +3,7 @@
  "allow_import": 1,
  "allow_rename": 1,
  "autoname": "field:company_name",
- "creation": "2013-04-10 08:35:39",
+ "creation": "2022-01-25 10:29:55.938239",
  "description": "Legal Entity / Subsidiary with a separate Chart of Accounts belonging to the Organization.",
  "doctype": "DocType",
  "document_type": "Setup",
@@ -77,13 +77,13 @@
   "default_finance_book",
   "auto_accounting_for_stock_settings",
   "enable_perpetual_inventory",
-  "enable_perpetual_inventory_for_non_stock_items",
+  "enable_provisional_accounting_for_non_stock_items",
   "default_inventory_account",
   "stock_adjustment_account",
   "default_in_transit_warehouse",
   "column_break_32",
   "stock_received_but_not_billed",
-  "service_received_but_not_billed",
+  "default_provisional_account",
   "expenses_included_in_valuation",
   "fixed_asset_defaults",
   "accumulated_depreciation_account",
@@ -684,20 +684,6 @@
    "label": "Default Buying Terms",
    "options": "Terms and Conditions"
   },
-  {
-   "fieldname": "service_received_but_not_billed",
-   "fieldtype": "Link",
-   "ignore_user_permissions": 1,
-   "label": "Service Received But Not Billed",
-   "no_copy": 1,
-   "options": "Account"
-  },
-  {
-   "default": "0",
-   "fieldname": "enable_perpetual_inventory_for_non_stock_items",
-   "fieldtype": "Check",
-   "label": "Enable Perpetual Inventory For Non Stock Items"
-  },
   {
    "fieldname": "default_in_transit_warehouse",
    "fieldtype": "Link",
@@ -741,14 +727,28 @@
    "fieldname": "section_break_28",
    "fieldtype": "Section Break",
    "label": "Chart of Accounts"
+  },
+  {
+   "default": "0",
+   "fieldname": "enable_provisional_accounting_for_non_stock_items",
+   "fieldtype": "Check",
+   "label": "Enable Provisional Accounting For Non Stock Items"
+  },
+  {
+   "fieldname": "default_provisional_account",
+   "fieldtype": "Link",
+   "ignore_user_permissions": 1,
+   "label": "Default Provisional Account",
+   "no_copy": 1,
+   "options": "Account"
   }
  ],
  "icon": "fa fa-building",
  "idx": 1,
  "image_field": "company_logo",
  "is_tree": 1,
  "links": [],
- "modified": "2021-10-04 12:09:25.833133",
+ "modified": "2022-01-25 10:33:16.826067",
  "modified_by": "Administrator",
  "module": "Setup",
  "name": "Company",
@@ -809,5 +809,6 @@
  "show_name_in_global_search": 1,
  "sort_field": "modified",
  "sort_order": "ASC",
+ "states": [],
  "track_changes": 1
 }

erpnext/setup/doctype/company/company.py

@@ -10,6 +10,7 @@
 from frappe import _
 from frappe.cache_manager import clear_defaults_cache
 from frappe.contacts.address_and_contact import load_address_and_contact
+from frappe.custom.doctype.property_setter.property_setter import make_property_setter
 from frappe.utils import cint, formatdate, get_timestamp, today
 from frappe.utils.nestedset import NestedSet
 
@@ -45,7 +46,7 @@ def validate(self):
 		self.validate_currency()
 		self.validate_coa_input()
 		self.validate_perpetual_inventory()
-		self.validate_perpetual_inventory_for_non_stock_items()
+		self.validate_provisional_account_for_non_stock_items()
 		self.check_country_change()
 		self.check_parent_changed()
 		self.set_chart_of_accounts()
@@ -187,11 +188,14 @@ def validate_perpetual_inventory(self):
 				frappe.msgprint(_("Set default inventory account for perpetual inventory"),
 					alert=True, indicator='orange')
 
-	def validate_perpetual_inventory_for_non_stock_items(self):
+	def validate_provisional_account_for_non_stock_items(self):
 		if not self.get("__islocal"):
-			if cint(self.enable_perpetual_inventory_for_non_stock_items) == 1 and not self.service_received_but_not_billed:
-				frappe.throw(_("Set default {0} account for perpetual inventory for non stock items").format(
-					frappe.bold('Service Received But Not Billed')))
+			if cint(self.enable_provisional_accounting_for_non_stock_items) == 1 and not self.default_provisional_account:
+				frappe.throw(_("Set default {0} account for non stock items").format(
+					frappe.bold('Provisional Account')))
+
+			make_property_setter("Purchase Receipt", "provisional_expense_account", "hidden",
+				not self.enable_provisional_accounting_for_non_stock_items, "Check", validate_fields_for_doctype=False)
 
 	def check_country_change(self):
 		frappe.flags.country_change = False

erpnext/stock/doctype/purchase_receipt/purchase_receipt.json

@@ -106,6 +106,8 @@
   "terms",
   "bill_no",
   "bill_date",
+  "accounting_details_section",
+  "provisional_expense_account",
   "more_info",
   "project",
   "status",
@@ -1144,16 +1146,30 @@
    "label": "Represents Company",
    "options": "Company",
    "read_only": 1
+  },
+  {
+   "collapsible": 1,
+   "fieldname": "accounting_details_section",
+   "fieldtype": "Section Break",
+   "label": "Accounting Details"
+  },
+  {
+   "fieldname": "provisional_expense_account",
+   "fieldtype": "Link",
+   "hidden": 1,
+   "label": "Provisional Expense Account",
+   "options": "Account"
   }
  ],
  "icon": "fa fa-truck",
  "idx": 261,
  "is_submittable": 1,
  "links": [],
- "modified": "2021-09-28 13:11:10.181328",
+ "modified": "2022-02-01 11:40:52.690984",
  "modified_by": "Administrator",
  "module": "Stock",
  "name": "Purchase Receipt",
+ "naming_rule": "By \"Naming Series\" field",
  "owner": "Administrator",
  "permissions": [
   {
@@ -1214,6 +1230,7 @@
  "show_name_in_global_search": 1,
  "sort_field": "modified",
  "sort_order": "DESC",
+ "states": [],
  "timeline_field": "supplier",
  "title_field": "title",
  "track_changes": 1