def get_asset_gl_entry(self, gl_entries):
for d in self.get("items"):
if d.is_fixed_asset:
arbnb_account = self.get_company_default(
"asset_received_but_not_billed")
# CWIP entry
cwip_account = get_asset_account(
"capital_work_in_progress_account",
d.asset,
company=self.company)
asset_amount = flt(d.net_amount) + flt(
d.item_tax_amount / self.conversion_rate)
base_asset_amount = flt(d.base_net_amount + d.item_tax_amount)
cwip_account_currency = get_account_currency(cwip_account)
gl_entries.append(
self.get_gl_dict({
"account":
cwip_account,
"against":
arbnb_account,
"cost_center":
d.cost_center,
"remarks":
self.get("remarks") or _("Accounting Entry for Asset"),
"debit":
base_asset_amount,
"debit_in_account_currency":
(base_asset_amount if cwip_account_currency
== self.company_currency else asset_amount)
}))
# Asset received but not billed
asset_rbnb_currency = get_account_currency(arbnb_account)
gl_entries.append(
self.get_gl_dict({
"account":
arbnb_account,
"against":
cwip_account,
"cost_center":
d.cost_center,
"remarks":
self.get("remarks") or _("Accounting Entry for Asset"),
"credit":
base_asset_amount,
"credit_in_account_currency":
(base_asset_amount if asset_rbnb_currency
== self.company_currency else asset_amount)
}))
return gl_entries
def make_write_off_gl_entry(self, gl_entries):
# writeoff account includes petty difference in the invoice amount
# and the amount that is paid
if self.write_off_account and flt(self.write_off_amount):
write_off_account_currency = get_account_currency(self.write_off_account)
gl_entries.append(
self.get_gl_dict({
"account": self.credit_to,
"party_type": "Supplier",
"party": self.supplier,
"against": self.write_off_account,
"debit": self.base_write_off_amount,
"debit_in_account_currency": self.base_write_off_amount \
if self.party_account_currency==self.company_currency else self.write_off_amount,
"against_voucher": self.return_against if cint(self.is_return) and self.return_against else self.name,
"against_voucher_type": self.doctype,
"cost_center": self.cost_center
}, self.party_account_currency)
)
gl_entries.append(
self.get_gl_dict({
"account": self.write_off_account,
"against": self.supplier,
"credit": flt(self.base_write_off_amount),
"credit_in_account_currency": self.base_write_off_amount \
if write_off_account_currency==self.company_currency else self.write_off_amount,
"cost_center": self.cost_center or self.write_off_cost_center
})
)
def make_payment_gl_entries(self, gl_entries):
# Make Cash GL Entries
if cint(self.is_paid) and self.cash_bank_account and self.paid_amount:
bank_account_currency = get_account_currency(self.cash_bank_account)
# CASH, make payment entries
gl_entries.append(
self.get_gl_dict({
"account": self.credit_to,
"party_type": "Supplier",
"party": self.supplier,
"against": self.cash_bank_account,
"debit": self.base_paid_amount,
"debit_in_account_currency": self.base_paid_amount \
if self.party_account_currency==self.company_currency else self.paid_amount,
"against_voucher": self.return_against if cint(self.is_return) and self.return_against else self.name,
"against_voucher_type": self.doctype,
"cost_center": self.cost_center
}, self.party_account_currency)
)
gl_entries.append(
self.get_gl_dict({
"account": self.cash_bank_account,
"against": self.supplier,
"credit": self.base_paid_amount,
"credit_in_account_currency": self.base_paid_amount \
if bank_account_currency==self.company_currency else self.paid_amount,
"cost_center": self.cost_center
}, bank_account_currency)
)
def set_account_currency(filters):
if filters.get("account") or (filters.get('party')
and len(filters.party) == 1):
filters["company_currency"] = dataent.get_cached_value(
'Company', filters.company, "default_currency")
account_currency = None
if filters.get("account"):
account_currency = get_account_currency(filters.account)
elif filters.get("party"):
gle_currency = dataent.db.get_value(
"GL Entry", {
"party_type": filters.party_type,
"party": filters.party[0],
"company": filters.company
}, "account_currency")
if gle_currency:
account_currency = gle_currency
else:
account_currency = (None if filters.party_type in [
"Employee", "Student", "Shareholder", "Member"
] else dataent.db.get_value(
filters.party_type, filters.party[0], "default_currency"))
filters[
"account_currency"] = account_currency or filters.company_currency
if filters.account_currency != filters.company_currency and not filters.presentation_currency:
filters.presentation_currency = filters.account_currency
return filters
def create_payment_entry(self, submit=True):
"""create entry"""
dataent.flags.ignore_account_permission = True
ref_doc = dataent.get_doc(self.reference_doctype, self.reference_name)
if self.reference_doctype == "Sales Invoice":
party_account = ref_doc.debit_to
elif self.reference_doctype == "Purchase Invoice":
party_account = ref_doc.credit_to
else:
party_account = get_party_account("Customer",
ref_doc.get("customer"),
ref_doc.company)
party_account_currency = ref_doc.get(
"party_account_currency") or get_account_currency(party_account)
bank_amount = self.grand_total
if party_account_currency == ref_doc.company_currency and party_account_currency != self.currency:
party_amount = ref_doc.base_grand_total
else:
party_amount = self.grand_total
payment_entry = get_payment_entry(self.reference_doctype,
self.reference_name,
party_amount=party_amount,
bank_account=self.payment_account,
bank_amount=bank_amount)
payment_entry.update({
"reference_no":
self.name,
"reference_date":
nowdate(),
"remarks":
"Payment Entry against {0} {1} via Payment Request {2}".format(
self.reference_doctype, self.reference_name, self.name)
})
if payment_entry.difference_amount:
company_details = get_company_defaults(ref_doc.company)
payment_entry.append(
"deductions", {
"account": company_details.exchange_gain_loss_account,
"cost_center": company_details.cost_center,
"amount": payment_entry.difference_amount
})
if submit:
payment_entry.insert(ignore_permissions=True)
payment_entry.submit()
return payment_entry
def validate_currency(self):
company_currency = epaas.get_company_currency(self.company)
account_currency = get_account_currency(self.account)
if not self.account_currency:
self.account_currency = company_currency
if account_currency != self.account_currency:
dataent.throw(_("{0} {1}: Accounting Entry for {2} can only be made in currency: {3}")
.format(self.voucher_type, self.voucher_no, self.account,
(account_currency or company_currency)), InvalidAccountCurrency)
if self.party_type and self.party:
validate_party_gle_currency(self.party_type, self.party, self.company, self.account_currency)
def validate_account_head(self):
closing_account_type = dataent.db.get_value("Account",
self.closing_account_head,
"root_type")
if closing_account_type not in ["Liability", "Equity"]:
dataent.throw(
_("Closing Account {0} must be of type Liability / Equity").
format(self.closing_account_head))
account_currency = get_account_currency(self.closing_account_head)
company_currency = dataent.get_cached_value('Company', self.company,
"default_currency")
if account_currency != company_currency:
dataent.throw(
_("Currency of the Closing Account must be {0}").format(
company_currency))
def _book_deferred_revenue_or_expense(item): start_date, end_date, last_gl_entry = get_booking_dates(doc, item, posting_date=posting_date) if not (start_date and end_date): return account_currency = get_account_currency(item.expense_account) if doc.doctype == "Sales Invoice": against, project = doc.customer, doc.project credit_account, debit_account = item.income_account, item.deferred_revenue_account else: against, project = doc.supplier, item.project credit_account, debit_account = item.deferred_expense_account, item.expense_account total_days = date_diff(item.service_end_date, item.service_start_date) + 1 total_booking_days = date_diff(end_date, start_date) + 1 amount, base_amount = calculate_amount(doc, item, last_gl_entry, total_days, total_booking_days, account_currency) make_gl_entries(doc, credit_account, debit_account, against, amount, base_amount, end_date, project, account_currency, item.cost_center, item.name) if getdate(end_date) < getdate(posting_date) and not last_gl_entry: _book_deferred_revenue_or_expense(item)
def make_tax_gl_entries(self, gl_entries):
# tax table gl entries
valuation_tax = {}
for tax in self.get("taxes"):
if tax.category in ("Total", "Valuation and Total") and flt(tax.base_tax_amount_after_discount_amount):
account_currency = get_account_currency(tax.account_head)
dr_or_cr = "debit" if tax.add_deduct_tax == "Add" else "credit"
gl_entries.append(
self.get_gl_dict({
"account": tax.account_head,
"against": self.supplier,
dr_or_cr: tax.base_tax_amount_after_discount_amount,
dr_or_cr + "_in_account_currency": tax.base_tax_amount_after_discount_amount \
if account_currency==self.company_currency \
else tax.tax_amount_after_discount_amount,
"cost_center": tax.cost_center
}, account_currency)
)
# accumulate valuation tax
if self.is_opening == "No" and tax.category in ("Valuation", "Valuation and Total") and flt(tax.base_tax_amount_after_discount_amount):
if self.auto_accounting_for_stock and not tax.cost_center:
dataent.throw(_("Cost Center is required in row {0} in Taxes table for type {1}").format(tax.idx, _(tax.category)))
valuation_tax.setdefault(tax.cost_center, 0)
valuation_tax[tax.cost_center] += \
(tax.add_deduct_tax == "Add" and 1 or -1) * flt(tax.base_tax_amount_after_discount_amount)
if self.is_opening == "No" and self.negative_expense_to_be_booked and valuation_tax:
# credit valuation tax amount in "Expenses Included In Valuation"
# this will balance out valuation amount included in cost of goods sold
total_valuation_amount = sum(valuation_tax.values())
amount_including_divisional_loss = self.negative_expense_to_be_booked
i = 1
for cost_center, amount in iteritems(valuation_tax):
if i == len(valuation_tax):
applicable_amount = amount_including_divisional_loss
else:
applicable_amount = self.negative_expense_to_be_booked * (amount / total_valuation_amount)
amount_including_divisional_loss -= applicable_amount
gl_entries.append(
self.get_gl_dict({
"account": self.expenses_included_in_valuation,
"cost_center": cost_center,
"against": self.supplier,
"credit": applicable_amount,
"remarks": self.remarks or "Accounting Entry for Stock"
})
)
i += 1
if self.auto_accounting_for_stock and self.update_stock and valuation_tax:
for cost_center, amount in iteritems(valuation_tax):
gl_entries.append(
self.get_gl_dict({
"account": self.expenses_included_in_valuation,
"cost_center": cost_center,
"against": self.supplier,
"credit": amount,
"remarks": self.remarks or "Accounting Entry for Stock"
})
)
def get_asset_gl_entry(self, gl_entries):
for item in self.get("items"):
if item.is_fixed_asset:
eiiav_account = self.get_company_default("expenses_included_in_asset_valuation")
asset_amount = flt(item.net_amount) + flt(item.item_tax_amount/self.conversion_rate)
base_asset_amount = flt(item.base_net_amount + item.item_tax_amount)
if (not item.expense_account or dataent.db.get_value('Account',
item.expense_account, 'account_type') not in ['Asset Received But Not Billed', 'Fixed Asset']):
arbnb_account = self.get_company_default("asset_received_but_not_billed")
item.expense_account = arbnb_account
if not self.update_stock:
asset_rbnb_currency = get_account_currency(item.expense_account)
gl_entries.append(self.get_gl_dict({
"account": item.expense_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"debit": base_asset_amount,
"debit_in_account_currency": (base_asset_amount
if asset_rbnb_currency == self.company_currency else asset_amount),
"cost_center": item.cost_center
}))
if item.item_tax_amount:
asset_eiiav_currency = get_account_currency(eiiav_account)
gl_entries.append(self.get_gl_dict({
"account": eiiav_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"cost_center": item.cost_center,
"credit": item.item_tax_amount,
"credit_in_account_currency": (item.item_tax_amount
if asset_eiiav_currency == self.company_currency else
item.item_tax_amount / self.conversion_rate)
}))
else:
cwip_account = get_asset_account("capital_work_in_progress_account",
item.asset, company = self.company)
cwip_account_currency = get_account_currency(cwip_account)
gl_entries.append(self.get_gl_dict({
"account": cwip_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"debit": base_asset_amount,
"debit_in_account_currency": (base_asset_amount
if cwip_account_currency == self.company_currency else asset_amount),
"cost_center": self.cost_center
}))
if item.item_tax_amount and not cint(epaas.is_perpetual_inventory_enabled(self.company)):
asset_eiiav_currency = get_account_currency(eiiav_account)
gl_entries.append(self.get_gl_dict({
"account": eiiav_account,
"against": self.supplier,
"remarks": self.get("remarks") or _("Accounting Entry for Asset"),
"cost_center": item.cost_center,
"credit": item.item_tax_amount,
"credit_in_account_currency": (item.item_tax_amount
if asset_eiiav_currency == self.company_currency else
item.item_tax_amount / self.conversion_rate)
}))
return gl_entries
def make_item_gl_entries(self, gl_entries):
# item gl entries
stock_items = self.get_stock_items()
expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
if self.update_stock and self.auto_accounting_for_stock:
warehouse_account = get_warehouse_account_map(self.company)
voucher_wise_stock_value = {}
if self.update_stock:
for d in dataent.get_all('Stock Ledger Entry',
fields = ["voucher_detail_no", "stock_value_difference"], filters={'voucher_no': self.name}):
voucher_wise_stock_value.setdefault(d.voucher_detail_no, d.stock_value_difference)
for item in self.get("items"):
if flt(item.base_net_amount):
account_currency = get_account_currency(item.expense_account)
if self.update_stock and self.auto_accounting_for_stock and item.item_code in stock_items:
# warehouse account
warehouse_debit_amount = self.make_stock_adjustment_entry(gl_entries,
item, voucher_wise_stock_value, account_currency)
gl_entries.append(
self.get_gl_dict({
"account": item.expense_account,
"against": self.supplier,
"debit": warehouse_debit_amount,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"cost_center": item.cost_center,
"project": item.project
}, account_currency)
)
# Amount added through landed-cost-voucher
if flt(item.landed_cost_voucher_amount):
gl_entries.append(self.get_gl_dict({
"account": expenses_included_in_valuation,
"against": item.expense_account,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"credit": flt(item.landed_cost_voucher_amount),
"project": item.project
}))
# sub-contracting warehouse
if flt(item.rm_supp_cost):
supplier_warehouse_account = warehouse_account[self.supplier_warehouse]["account"]
if not supplier_warehouse_account:
dataent.throw(_("Please set account in Warehouse {0}")
.format(self.supplier_warehouse))
gl_entries.append(self.get_gl_dict({
"account": supplier_warehouse_account,
"against": item.expense_account,
"cost_center": item.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"credit": flt(item.rm_supp_cost)
}, warehouse_account[self.supplier_warehouse]["account_currency"]))
elif not item.is_fixed_asset or (item.is_fixed_asset and is_cwip_accounting_disabled()):
gl_entries.append(
self.get_gl_dict({
"account": item.expense_account if not item.enable_deferred_expense else item.deferred_expense_account,
"against": self.supplier,
"debit": flt(item.base_net_amount, item.precision("base_net_amount")),
"debit_in_account_currency": (flt(item.base_net_amount,
item.precision("base_net_amount")) if account_currency==self.company_currency
else flt(item.net_amount, item.precision("net_amount"))),
"cost_center": item.cost_center,
"project": item.project
}, account_currency)
)
if self.auto_accounting_for_stock and self.is_opening == "No" and \
item.item_code in stock_items and item.item_tax_amount:
# Post reverse entry for Stock-Received-But-Not-Billed if it is booked in Purchase Receipt
if item.purchase_receipt:
negative_expense_booked_in_pr = dataent.db.sql("""select name from `tabGL Entry`
where voucher_type='Purchase Receipt' and voucher_no=%s and account=%s""",
(item.purchase_receipt, self.expenses_included_in_valuation))
if not negative_expense_booked_in_pr:
gl_entries.append(
self.get_gl_dict({
"account": self.stock_received_but_not_billed,
"against": self.supplier,
"debit": flt(item.item_tax_amount, item.precision("item_tax_amount")),
"remarks": self.remarks or "Accounting Entry for Stock",
"cost_center": self.cost_center
})
)
self.negative_expense_to_be_booked += flt(item.item_tax_amount, \
item.precision("item_tax_amount"))
def get_gl_entries(self, warehouse_account=None):
from epaas.accounts.general_ledger import process_gl_map
stock_rbnb = self.get_company_default("stock_received_but_not_billed")
expenses_included_in_valuation = self.get_company_default(
"expenses_included_in_valuation")
gl_entries = []
warehouse_with_no_account = []
negative_expense_to_be_booked = 0.0
stock_items = self.get_stock_items()
for d in self.get("items"):
if d.item_code in stock_items and flt(d.valuation_rate) and flt(
d.qty):
if warehouse_account.get(d.warehouse):
stock_value_diff = dataent.db.get_value(
"Stock Ledger Entry", {
"voucher_type": "Purchase Receipt",
"voucher_no": self.name,
"voucher_detail_no": d.name,
"warehouse": d.warehouse
}, "stock_value_difference")
if not stock_value_diff:
continue
gl_entries.append(
self.get_gl_dict(
{
"account":
warehouse_account[d.warehouse]["account"],
"against":
stock_rbnb,
"cost_center":
d.cost_center,
"remarks":
self.get("remarks")
or _("Accounting Entry for Stock"),
"debit":
stock_value_diff
}, warehouse_account[d.warehouse]
["account_currency"]))
# stock received but not billed
stock_rbnb_currency = get_account_currency(stock_rbnb)
gl_entries.append(self.get_gl_dict({
"account": stock_rbnb,
"against": warehouse_account[d.warehouse]["account"],
"cost_center": d.cost_center,
"remarks": self.get("remarks") or _("Accounting Entry for Stock"),
"credit": flt(d.base_net_amount, d.precision("base_net_amount")),
"credit_in_account_currency": flt(d.base_net_amount, d.precision("base_net_amount")) \
if stock_rbnb_currency==self.company_currency else flt(d.net_amount, d.precision("net_amount"))
}, stock_rbnb_currency))
negative_expense_to_be_booked += flt(d.item_tax_amount)
# Amount added through landed-cost-voucher
if flt(d.landed_cost_voucher_amount):
gl_entries.append(
self.get_gl_dict({
"account":
expenses_included_in_valuation,
"against":
warehouse_account[d.warehouse]["account"],
"cost_center":
d.cost_center,
"remarks":
self.get("remarks")
or _("Accounting Entry for Stock"),
"credit":
flt(d.landed_cost_voucher_amount),
"project":
d.project
}))
# sub-contracting warehouse
if flt(d.rm_supp_cost) and warehouse_account.get(
self.supplier_warehouse):
gl_entries.append(
self.get_gl_dict(
{
"account":
warehouse_account[
self.supplier_warehouse]["account"],
"against":
warehouse_account[d.warehouse]["account"],
"cost_center":
d.cost_center,
"remarks":
self.get("remarks")
or _("Accounting Entry for Stock"),
"credit":
flt(d.rm_supp_cost)
}, warehouse_account[self.supplier_warehouse]
["account_currency"]))
# divisional loss adjustment
valuation_amount_as_per_doc = flt(d.base_net_amount, d.precision("base_net_amount")) + \
flt(d.landed_cost_voucher_amount) + flt(d.rm_supp_cost) + flt(d.item_tax_amount)
divisional_loss = flt(
valuation_amount_as_per_doc - stock_value_diff,
d.precision("base_net_amount"))
if divisional_loss:
if self.is_return or flt(d.item_tax_amount):
loss_account = expenses_included_in_valuation
else:
loss_account = stock_rbnb
gl_entries.append(
self.get_gl_dict(
{
"account":
loss_account,
"against":
warehouse_account[d.warehouse]["account"],
"cost_center":
d.cost_center,
"remarks":
self.get("remarks")
or _("Accounting Entry for Stock"),
"debit":
divisional_loss,
"project":
d.project
}, stock_rbnb_currency))
elif d.warehouse not in warehouse_with_no_account or \
d.rejected_warehouse not in warehouse_with_no_account:
warehouse_with_no_account.append(d.warehouse)
if not is_cwip_accounting_disabled():
self.get_asset_gl_entry(gl_entries)
# Cost center-wise amount breakup for other charges included for valuation
valuation_tax = {}
for tax in self.get("taxes"):
if tax.category in ("Valuation", "Valuation and Total") and flt(
tax.base_tax_amount_after_discount_amount):
if not tax.cost_center:
dataent.throw(
_("Cost Center is required in row {0} in Taxes table for type {1}"
).format(tax.idx, _(tax.category)))
valuation_tax.setdefault(tax.cost_center, 0)
valuation_tax[tax.cost_center] += \
(tax.add_deduct_tax == "Add" and 1 or -1) * flt(tax.base_tax_amount_after_discount_amount)
if negative_expense_to_be_booked and valuation_tax:
# Backward compatibility:
# If expenses_included_in_valuation account has been credited in against PI
# and charges added via Landed Cost Voucher,
# post valuation related charges on "Stock Received But Not Billed"
negative_expense_booked_in_pi = dataent.db.sql(
"""select name from `tabPurchase Invoice Item` pi
where docstatus = 1 and purchase_receipt=%s
and exists(select name from `tabGL Entry` where voucher_type='Purchase Invoice'
and voucher_no=pi.parent and account=%s)""",
(self.name, expenses_included_in_valuation))
if negative_expense_booked_in_pi:
expenses_included_in_valuation = stock_rbnb
against_account = ", ".join(
[d.account for d in gl_entries if flt(d.debit) > 0])
total_valuation_amount = sum(valuation_tax.values())
amount_including_divisional_loss = negative_expense_to_be_booked
i = 1
for cost_center, amount in iteritems(valuation_tax):
if i == len(valuation_tax):
applicable_amount = amount_including_divisional_loss
else:
applicable_amount = negative_expense_to_be_booked * (
amount / total_valuation_amount)
amount_including_divisional_loss -= applicable_amount
gl_entries.append(
self.get_gl_dict({
"account":
expenses_included_in_valuation,
"cost_center":
cost_center,
"credit":
applicable_amount,
"remarks":
self.remarks or _("Accounting Entry for Stock"),
"against":
against_account
}))
i += 1
if warehouse_with_no_account:
dataent.msgprint(
_("No accounting entries for the following warehouses") +
": \n" + "\n".join(warehouse_with_no_account))
return process_gl_map(gl_entries)