Merge branch 'develop' into party-import-tool-integrated-with-data-import-tool

Author: sumitjain236

erpnext/accounts/custom/address.py

@@ -71,4 +71,6 @@ def get_shipping_address(company: str, address: str | None = None):
 	if address:
 		address_as_dict = address[0]
 		name, address_template = get_address_templates(address_as_dict)
-		return address_as_dict.get("name"), frappe.render_template(address_template, address_as_dict)
+		return address_as_dict.get("name"), frappe.render_template(
+			address_template, address_as_dict, restrict_globals=True
+		)

erpnext/accounts/doctype/account/account.py

@@ -730,6 +730,8 @@ def get_company_default_account_fields():
 		"default_discount_account": "Default Payment Discount Account",
 		"unrealized_profit_loss_account": "Unrealized Profit / Loss Account",
 		"exchange_gain_loss_account": "Exchange Gain / Loss Account",
+		"exchange_gain_account": "Exchange Gain Account",
+		"exchange_loss_account": "Exchange Loss Account",
 		"unrealized_exchange_gain_loss_account": "Unrealized Exchange Gain / Loss Account",
 		"round_off_account": "Round Off Account",
 		"default_deferred_revenue_account": "Default Deferred Revenue Account",

erpnext/accounts/doctype/account/chart_of_accounts/verified/in_standard_chart_of_accounts.json

@@ -179,6 +179,9 @@
                 },
                 "Impairment": {
                     "account_category": "Operating Expenses"
+                },
+                "Exchange Loss": {
+                    "account_category": "Operating Expenses"
                 }
             },
             "root_type": "Expense"
@@ -196,6 +199,10 @@
                 "account_type": "Income Account"
             },
             "Indirect Income": {
+                "Exchange Gain": {
+                    "account_type": "Income Account",
+                    "account_category": "Other Operating Income"
+                },
                 "account_type": "Income Account",
                 "is_group": 1
             },

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts.py

@@ -138,6 +138,7 @@ def get():
 				_("Gain/Loss on Asset Disposal"): {"account_category": "Other Operating Income"},
 				_("Impairment"): {"account_category": "Operating Expenses"},
 				_("Tax Expense"): {"account_category": "Tax Expense"},
+				_("Exchange Loss"): {"account_category": "Operating Expenses"},
 			},
 			"root_type": "Expense",
 		},
@@ -149,6 +150,7 @@ def get():
 			_("Indirect Income"): {
 				_("Interest Income"): {"account_category": "Investment Income"},
 				_("Interest on Fixed Deposits"): {"account_category": "Investment Income"},
+				_("Exchange Gain"): {"account_category": "Other Operating Income"},
 				"is_group": 1,
 			},
 			"root_type": "Income",

erpnext/accounts/doctype/account/chart_of_accounts/verified/standard_chart_of_accounts_with_account_number.py

@@ -233,6 +233,7 @@ def get():
 				},
 				_("Impairment"): {"account_number": "5224", "account_category": "Operating Expenses"},
 				_("Tax Expense"): {"account_number": "5225", "account_category": "Tax Expense"},
+				_("Exchange Loss"): {"account_number": "5226", "account_category": "Operating Expenses"},
 				"account_number": "5200",
 			},
 			"root_type": "Expense",
@@ -250,6 +251,10 @@ def get():
 					"account_number": "4220",
 					"account_category": "Investment Income",
 				},
+				_("Exchange Gain"): {
+					"account_number": "4230",
+					"account_category": "Other Operating Income",
+				},
 				"is_group": 1,
 				"account_number": "4200",
 			},

erpnext/accounts/doctype/journal_entry/services/reference_validator.py

@@ -184,6 +184,7 @@ def _validate_invoices(self) -> None:
 				continue
 			invoice = frappe.get_doc(reference_type, reference_name)
 			self._validate_invoice_outstanding(invoice, total, reference_type, reference_name)
+			self._validate_block_invoice(invoice)
 
 	def _validate_invoice_outstanding(self, invoice, total, reference_type, reference_name) -> None:
 		"""Payment booked against an invoice cannot exceed its outstanding amount."""
@@ -197,3 +198,15 @@ def _validate_invoice_outstanding(self, invoice, total, reference_type, referenc
 					reference_type, reference_name, invoice.outstanding_amount
 				)
 			)
+
+	def _validate_block_invoice(self, invoice):
+		"""Payment cannnot be booked against blocked Purchase Invoices"""
+		if invoice.doctype != "Purchase Invoice":
+			return
+
+		if invoice.invoice_is_blocked():
+			frappe.throw(
+				_("{0} {1} is blocked and on hold until {2}.").format(
+					invoice.doctype, invoice.name, invoice.release_date
+				)
+			)

erpnext/accounts/doctype/journal_entry/test_journal_entry.py

@@ -2,7 +2,7 @@
 # License: GNU General Public License v3. See license.txt
 
 import frappe
-from frappe.utils import flt, nowdate
+from frappe.utils import add_days, flt, nowdate
 
 from erpnext.accounts.doctype.account.test_account import get_inventory_account
 from erpnext.accounts.doctype.journal_entry.journal_entry import StockAccountInvalidTransaction
@@ -748,6 +748,69 @@ def test_validate_reference_doc_populates_reference_side_effects(self):
 		self.assertEqual(jv.reference_types[invoice.name], "Sales Invoice")
 		self.assertEqual(jv.reference_accounts[invoice.name], "Debtors - _TC")
 
+	def make_jv_against_purchase_invoice(self, invoice, amount=100):
+		jv = make_journal_entry("Creditors - _TC", "_Test Cash - _TC", amount, save=False)
+		jv.accounts[0].party_type = "Supplier"
+		jv.accounts[0].party = invoice.supplier
+		jv.accounts[0].reference_type = "Purchase Invoice"
+		jv.accounts[0].reference_name = invoice.name
+		return jv
+
+	def test_jv_against_purchase_invoice_respects_hold_state(self):
+		"""Payment can be booked against a Purchase Invoice only while it is not on hold."""
+		from erpnext.accounts.doctype.purchase_invoice.test_purchase_invoice import make_purchase_invoice
+
+		release_date = add_days(nowdate(), 10)
+
+		def never_held():
+			return make_purchase_invoice()
+
+		def held_until_a_future_date():
+			invoice = make_purchase_invoice()
+			invoice.block_invoice(hold_comment="Waiting for the goods", release_date=release_date)
+			return invoice
+
+		def held_without_a_release_date():
+			invoice = make_purchase_invoice()
+			invoice.block_invoice(hold_comment="Under dispute")
+			return invoice
+
+		def held_until_a_date_that_has_passed():
+			invoice = held_until_a_future_date()
+			frappe.db.set_value("Purchase Invoice", invoice.name, "release_date", add_days(nowdate(), -1))
+			return invoice
+
+		def unblocked_again():
+			invoice = held_until_a_future_date()
+			invoice.unblock_invoice()
+			return invoice
+
+		for build_invoice in (held_until_a_future_date, held_without_a_release_date):
+			with self.subTest(build_invoice.__name__):
+				jv = self.make_jv_against_purchase_invoice(build_invoice())
+				self.assertRaisesRegex(frappe.ValidationError, "is blocked and on hold until", jv.insert)
+
+		for build_invoice in (never_held, held_until_a_date_that_has_passed, unblocked_again):
+			with self.subTest(build_invoice.__name__):
+				invoice = build_invoice()
+				jv = self.make_jv_against_purchase_invoice(invoice)
+				jv.insert()
+				self.assertEqual(jv.reference_types[invoice.name], "Purchase Invoice")
+
+	def test_jv_against_blocked_sales_invoice_reference_is_not_checked(self):
+		"""A Sales Invoice has no hold state, so the check must skip it rather than fail."""
+		from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_sales_invoice
+
+		invoice = create_sales_invoice(rate=500)
+		jv = make_journal_entry("_Test Cash - _TC", "Debtors - _TC", 100, save=False)
+		jv.accounts[1].party_type = "Customer"
+		jv.accounts[1].party = "_Test Customer"
+		jv.accounts[1].reference_type = "Sales Invoice"
+		jv.accounts[1].reference_name = invoice.name
+		jv.insert()
+
+		self.assertEqual(jv.reference_types[invoice.name], "Sales Invoice")
+
 	def test_get_balance_places_difference_on_blank_row(self):
 		"""Characterize: get_balance puts the unbalanced difference on an amountless row."""
 		jv = frappe.new_doc("Journal Entry")

erpnext/accounts/doctype/payment_entry/test_payment_entry.py

@@ -950,6 +950,61 @@ def test_payment_entry_exchange_gain_loss(self):
 		outstanding_amount = flt(frappe.db.get_value("Sales Invoice", si.name, "outstanding_amount"))
 		self.assertEqual(outstanding_amount, 0)
 
+	def test_exchange_gain_loss_split_accounts(self):
+		gain_account = create_account(
+			account_name="_Test Exchange Gain",
+			parent_account="Indirect Expenses - _TC",
+			company="_Test Company",
+		)
+		loss_account = create_account(
+			account_name="_Test Exchange Loss",
+			parent_account="Indirect Expenses - _TC",
+			company="_Test Company",
+		)
+		frappe.db.set_value("Company", "_Test Company", "exchange_gain_account", gain_account)
+		frappe.db.set_value("Company", "_Test Company", "exchange_loss_account", loss_account)
+		self.addCleanup(frappe.db.set_value, "Company", "_Test Company", "exchange_gain_account", "")
+		self.addCleanup(frappe.db.set_value, "Company", "_Test Company", "exchange_loss_account", "")
+
+		si_gain = create_sales_invoice(
+			customer="_Test Customer USD",
+			debit_to="_Test Receivable USD - _TC",
+			currency="USD",
+			conversion_rate=50,
+		)
+		pe_gain = get_payment_entry("Sales Invoice", si_gain.name, bank_account="_Test Bank USD - _TC")
+		pe_gain.reference_no = "1"
+		pe_gain.reference_date = "2016-01-01"
+		pe_gain.source_exchange_rate = 55
+		pe_gain.save()
+		self.assertEqual(pe_gain.references[0].exchange_gain_loss, 500)
+		pe_gain.submit()
+
+		self.assertEqual(self.get_gain_loss_journal_account(pe_gain.name), gain_account)
+
+		si_loss = create_sales_invoice(
+			customer="_Test Customer USD",
+			debit_to="_Test Receivable USD - _TC",
+			currency="USD",
+			conversion_rate=55,
+		)
+		pe_loss = get_payment_entry("Sales Invoice", si_loss.name, bank_account="_Test Bank USD - _TC")
+		pe_loss.reference_no = "2"
+		pe_loss.reference_date = "2016-01-01"
+		pe_loss.source_exchange_rate = 50
+		pe_loss.save()
+		self.assertEqual(pe_loss.references[0].exchange_gain_loss, -500)
+		pe_loss.submit()
+
+		self.assertEqual(self.get_gain_loss_journal_account(pe_loss.name), loss_account)
+
+	def get_gain_loss_journal_account(self, payment_entry_name: str) -> str | None:
+		return frappe.db.get_value(
+			"Journal Entry Account",
+			{"reference_type": "Payment Entry", "reference_name": payment_entry_name, "docstatus": 1},
+			"account",
+		)
+
 	def test_payment_entry_against_sales_invoice_with_cost_centre(self):
 		from erpnext.accounts.doctype.cost_center.test_cost_center import create_cost_center
 

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py

@@ -18,6 +18,7 @@
 	is_any_doc_running,
 )
 from erpnext.accounts.services.advances import get_advance_payment_entries_for_regional
+from erpnext.accounts.services.exchange_gain_loss import get_exchange_gain_loss_account
 from erpnext.accounts.utils import (
 	QueryPaymentLedger,
 	create_gain_loss_journal,
@@ -485,9 +486,6 @@ def allocate_entries(self, args: dict):
 			"Accounts Settings", "exchange_gain_loss_posting_date", cache=True
 		)
 		invoice_exchange_map = self.get_invoice_exchange_map(args.get("invoices"), args.get("payments"))
-		default_exchange_gain_loss_account = frappe.get_cached_value(
-			"Company", self.company, "exchange_gain_loss_account"
-		)
 
 		entries = []
 		for pay in args.get("payments"):
@@ -507,7 +505,10 @@ def allocate_entries(self, args: dict):
 					pay["exchange_rate"] = invoice_exchange_map.get(pay.get("reference_name"))
 
 				res.difference_amount = self.get_difference_amount(pay, inv, res["allocated_amount"])
-				res.difference_account = default_exchange_gain_loss_account
+				is_gain = (
+					res.difference_amount > 0 if self.party_type == "Customer" else res.difference_amount < 0
+				)
+				res.difference_account = get_exchange_gain_loss_account(self.company, is_gain)
 				res.exchange_rate = inv.get("exchange_rate")
 				res.update({"gain_loss_posting_date": pay.get("posting_date")})
 				if not pay.get("is_advance"):