Merge pull request #42588 from ruthra-kumar/round_off_account_for_ope…

…ning

refactor: separate round off account for opening

erpnext/accounts/doctype/account/account.json

@@ -124,7 +124,7 @@
    "label": "Account Type",
    "oldfieldname": "account_type",
    "oldfieldtype": "Select",
-   "options": "\nAccumulated Depreciation\nAsset Received But Not Billed\nBank\nCash\nChargeable\nCapital Work in Progress\nCost of Goods Sold\nCurrent Asset\nCurrent Liability\nDepreciation\nDirect Expense\nDirect Income\nEquity\nExpense Account\nExpenses Included In Asset Valuation\nExpenses Included In Valuation\nFixed Asset\nIncome Account\nIndirect Expense\nIndirect Income\nLiability\nPayable\nReceivable\nRound Off\nStock\nStock Adjustment\nStock Received But Not Billed\nService Received But Not Billed\nTax\nTemporary",
+   "options": "\nAccumulated Depreciation\nAsset Received But Not Billed\nBank\nCash\nChargeable\nCapital Work in Progress\nCost of Goods Sold\nCurrent Asset\nCurrent Liability\nDepreciation\nDirect Expense\nDirect Income\nEquity\nExpense Account\nExpenses Included In Asset Valuation\nExpenses Included In Valuation\nFixed Asset\nIncome Account\nIndirect Expense\nIndirect Income\nLiability\nPayable\nReceivable\nRound Off\nRound Off for Opening\nStock\nStock Adjustment\nStock Received But Not Billed\nService Received But Not Billed\nTax\nTemporary",
    "search_index": 1
   },
   {
@@ -194,7 +194,7 @@
  "idx": 1,
  "is_tree": 1,
  "links": [],
- "modified": "2024-06-27 16:23:04.444354",
+ "modified": "2024-08-19 15:19:11.095045",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Account",

erpnext/accounts/doctype/account/account.py

@@ -60,6 +60,7 @@ class Account(NestedSet):
 			"Payable",
 			"Receivable",
 			"Round Off",
+			"Round Off for Opening",
 			"Stock",
 			"Stock Adjustment",
 			"Stock Received But Not Billed",

erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py

@@ -1524,10 +1524,29 @@ def make_gle_for_rounding_adjustment(self, gl_entries):
 		# eg: rounding_adjustment = 0.01 and exchange rate = 0.05 and precision of base_rounding_adjustment is 2
 		# 	then base_rounding_adjustment becomes zero and error is thrown in GL Entry
 		if not self.is_internal_transfer() and self.rounding_adjustment and self.base_rounding_adjustment:
-			round_off_account, round_off_cost_center = get_round_off_account_and_cost_center(
+			(
+				round_off_account,
+				round_off_cost_center,
+				round_off_for_opening,
+			) = get_round_off_account_and_cost_center(
 				self.company, "Purchase Invoice", self.name, self.use_company_roundoff_cost_center
 			)
 
+			if self.is_opening == "Yes" and self.rounding_adjustment:
+				if not round_off_for_opening:
+					frappe.throw(
+						_(
+							"Opening Invoice has rounding adjustment of {0}.<br><br> '{1}' account is required to post these values. Please set it in Company: {2}.<br><br> Or, '{3}' can be enabled to not post any rounding adjustment."
+						).format(
+							frappe.bold(self.rounding_adjustment),
+							frappe.bold("Round Off for Opening"),
+							get_link_to_form("Company", self.company),
+							frappe.bold("Disable Rounded Total"),
+						)
+					)
+				else:
+					round_off_account = round_off_for_opening
+
 			gl_entries.append(
 				self.get_gl_dict(
 					{

erpnext/accounts/doctype/purchase_invoice/test_purchase_invoice.py

@@ -2302,6 +2302,65 @@ def test_adjust_incoming_rate_from_pi_with_multi_currency(self):
 
 		frappe.db.set_single_value("Buying Settings", "maintain_same_rate", 1)
 
+	def test_opening_invoice_rounding_adjustment_validation(self):
+		pi = make_purchase_invoice(do_not_save=1)
+		pi.items[0].rate = 99.98
+		pi.items[0].qty = 1
+		pi.items[0].expense_account = "Temporary Opening - _TC"
+		pi.is_opening = "Yes"
+		pi.save()
+		self.assertRaises(frappe.ValidationError, pi.submit)
+
+	def _create_opening_roundoff_account(self, company_name):
+		liability_root = frappe.db.get_all(
+			"Account",
+			filters={"company": company_name, "root_type": "Liability", "disabled": 0},
+			order_by="lft",
+			limit=1,
+		)[0]
+
+		# setup round off account
+		if acc := frappe.db.exists(
+			"Account",
+			{
+				"account_name": "Round Off for Opening",
+				"account_type": "Round Off for Opening",
+				"company": company_name,
+			},
+		):
+			frappe.db.set_value("Company", company_name, "round_off_for_opening", acc)
+		else:
+			acc = frappe.new_doc("Account")
+			acc.company = company_name
+			acc.parent_account = liability_root.name
+			acc.account_name = "Round Off for Opening"
+			acc.account_type = "Round Off for Opening"
+			acc.save()
+			frappe.db.set_value("Company", company_name, "round_off_for_opening", acc.name)
+
+	def test_ledger_entries_of_opening_invoice_with_rounding_adjustment(self):
+		pi = make_purchase_invoice(do_not_save=1)
+		pi.items[0].rate = 99.98
+		pi.items[0].qty = 1
+		pi.items[0].expense_account = "Temporary Opening - _TC"
+		pi.is_opening = "Yes"
+		pi.save()
+		self._create_opening_roundoff_account(pi.company)
+		pi.submit()
+		actual = frappe.db.get_all(
+			"GL Entry",
+			filters={"voucher_no": pi.name, "is_opening": "Yes", "is_cancelled": False},
+			fields=["account", "debit", "credit", "is_opening"],
+			order_by="account,debit",
+		)
+		expected = [
+			{"account": "Creditors - _TC", "debit": 0.0, "credit": 100.0, "is_opening": "Yes"},
+			{"account": "Round Off for Opening - _TC", "debit": 0.02, "credit": 0.0, "is_opening": "Yes"},
+			{"account": "Temporary Opening - _TC", "debit": 99.98, "credit": 0.0, "is_opening": "Yes"},
+		]
+		self.assertEqual(len(actual), 3)
+		self.assertEqual(expected, actual)
+
 
 def set_advance_flag(company, flag, default_account):
 	frappe.db.set_value(

erpnext/accounts/doctype/sales_invoice/sales_invoice.py

@@ -1610,10 +1610,29 @@ def make_gle_for_rounding_adjustment(self, gl_entries):
 			and self.base_rounding_adjustment
 			and not self.is_internal_transfer()
 		):
-			round_off_account, round_off_cost_center = get_round_off_account_and_cost_center(
+			(
+				round_off_account,
+				round_off_cost_center,
+				round_off_for_opening,
+			) = get_round_off_account_and_cost_center(
 				self.company, "Sales Invoice", self.name, self.use_company_roundoff_cost_center
 			)
 
+			if self.is_opening == "Yes" and self.rounding_adjustment:
+				if not round_off_for_opening:
+					frappe.throw(
+						_(
+							"Opening Invoice has rounding adjustment of {0}.<br><br> '{1}' account is required to post these values. Please set it in Company: {2}.<br><br> Or, '{3}' can be enabled to not post any rounding adjustment."
+						).format(
+							frappe.bold(self.rounding_adjustment),
+							frappe.bold("Round Off for Opening"),
+							get_link_to_form("Company", self.company),
+							frappe.bold("Disable Rounded Total"),
+						)
+					)
+				else:
+					round_off_account = round_off_for_opening
+
 			gl_entries.append(
 				self.get_gl_dict(
 					{

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -3943,6 +3943,108 @@ def test_pos_returns_without_update_outstanding_for_self(self):
 		self.assertEqual(len(res), 1)
 		self.assertEqual(res[0][0], pos_return.return_against)
 
+	def test_validation_on_opening_invoice_with_rounding(self):
+		si = create_sales_invoice(qty=1, rate=99.98, do_not_submit=True)
+		si.is_opening = "Yes"
+		si.items[0].income_account = "Temporary Opening - _TC"
+		si.save()
+		self.assertRaises(frappe.ValidationError, si.submit)
+
+	def _create_opening_roundoff_account(self, company_name):
+		liability_root = frappe.db.get_all(
+			"Account",
+			filters={"company": company_name, "root_type": "Liability", "disabled": 0},
+			order_by="lft",
+			limit=1,
+		)[0]
+
+		# setup round off account
+		if acc := frappe.db.exists(
+			"Account",
+			{
+				"account_name": "Round Off for Opening",
+				"account_type": "Round Off for Opening",
+				"company": company_name,
+			},
+		):
+			frappe.db.set_value("Company", company_name, "round_off_for_opening", acc)
+		else:
+			acc = frappe.new_doc("Account")
+			acc.company = company_name
+			acc.parent_account = liability_root.name
+			acc.account_name = "Round Off for Opening"
+			acc.account_type = "Round Off for Opening"
+			acc.save()
+			frappe.db.set_value("Company", company_name, "round_off_for_opening", acc.name)
+
+	def test_opening_invoice_with_rounding_adjustment(self):
+		si = create_sales_invoice(qty=1, rate=99.98, do_not_submit=True)
+		si.is_opening = "Yes"
+		si.items[0].income_account = "Temporary Opening - _TC"
+		si.save()
+
+		self._create_opening_roundoff_account(si.company)
+
+		si.reload()
+		si.submit()
+		res = frappe.db.get_all(
+			"GL Entry",
+			filters={"voucher_no": si.name, "is_opening": "Yes"},
+			fields=["account", "debit", "credit", "is_opening"],
+		)
+		self.assertEqual(len(res), 3)
+
+	def _create_opening_invoice_with_inclusive_tax(self):
+		si = create_sales_invoice(qty=1, rate=90, do_not_submit=True)
+		si.is_opening = "Yes"
+		si.items[0].income_account = "Temporary Opening - _TC"
+		item_template = si.items[0].as_dict()
+		item_template.name = None
+		item_template.rate = 55
+		si.append("items", item_template)
+		si.append(
+			"taxes",
+			{
+				"charge_type": "On Net Total",
+				"account_head": "_Test Account Service Tax - _TC",
+				"cost_center": "_Test Cost Center - _TC",
+				"description": "Testing...",
+				"rate": 5,
+				"included_in_print_rate": True,
+			},
+		)
+		# there will be 0.01 precision loss between Dr and Cr
+		# caused by 'included_in_print_tax' option
+		si.save()
+		return si
+
+	def test_rounding_validation_for_opening_with_inclusive_tax(self):
+		si = self._create_opening_invoice_with_inclusive_tax()
+		# 'Round Off for Opening' not set in Company master
+		# Ledger level validation must be thrown
+		self.assertRaises(frappe.ValidationError, si.submit)
+
+	def test_ledger_entries_on_opening_invoice_with_rounding_loss_by_inclusive_tax(self):
+		si = self._create_opening_invoice_with_inclusive_tax()
+		# 'Round Off for Opening' is set in Company master
+		self._create_opening_roundoff_account(si.company)
+
+		si.submit()
+		actual = frappe.db.get_all(
+			"GL Entry",
+			filters={"voucher_no": si.name, "is_opening": "Yes", "is_cancelled": False},
+			fields=["account", "debit", "credit", "is_opening"],
+			order_by="account,debit",
+		)
+		expected = [
+			{"account": "_Test Account Service Tax - _TC", "debit": 0.0, "credit": 6.9, "is_opening": "Yes"},
+			{"account": "Debtors - _TC", "debit": 145.0, "credit": 0.0, "is_opening": "Yes"},
+			{"account": "Round Off for Opening - _TC", "debit": 0.0, "credit": 0.01, "is_opening": "Yes"},
+			{"account": "Temporary Opening - _TC", "debit": 0.0, "credit": 138.09, "is_opening": "Yes"},
+		]
+		self.assertEqual(len(actual), 4)
+		self.assertEqual(expected, actual)
+
 
 def set_advance_flag(company, flag, default_account):
 	frappe.db.set_value(

erpnext/accounts/general_ledger.py

@@ -7,7 +7,7 @@
 import frappe
 from frappe import _
 from frappe.model.meta import get_field_precision
-from frappe.utils import cint, flt, formatdate, getdate, now
+from frappe.utils import cint, flt, formatdate, get_link_to_form, getdate, now
 from frappe.utils.dashboard import cache_source
 
 import erpnext
@@ -490,16 +490,36 @@ def raise_debit_credit_not_equal_error(debit_credit_diff, voucher_type, voucher_
 	)
 
 
+def has_opening_entries(gl_map: list) -> bool:
+	for x in gl_map:
+		if x.is_opening == "Yes":
+			return True
+	return False
+
+
 def make_round_off_gle(gl_map, debit_credit_diff, precision):
-	round_off_account, round_off_cost_center = get_round_off_account_and_cost_center(
+	round_off_account, round_off_cost_center, round_off_for_opening = get_round_off_account_and_cost_center(
 		gl_map[0].company, gl_map[0].voucher_type, gl_map[0].voucher_no
 	)
 	round_off_gle = frappe._dict()
 	round_off_account_exists = False
+	has_opening_entry = has_opening_entries(gl_map)
+
+	if has_opening_entry:
+		if not round_off_for_opening:
+			frappe.throw(
+				_("Please set '{0}' in Company: {1}").format(
+					frappe.bold("Round Off for Opening"), get_link_to_form("Company", gl_map[0].company)
+				)
+			)
+
+		account = round_off_for_opening
+	else:
+		account = round_off_account
 
 	if gl_map[0].voucher_type != "Period Closing Voucher":
 		for d in gl_map:
-			if d.account == round_off_account:
+			if d.account == account:
 				round_off_gle = d
 				if d.debit:
 					debit_credit_diff -= flt(d.debit) - flt(d.credit)
@@ -517,7 +537,7 @@ def make_round_off_gle(gl_map, debit_credit_diff, precision):
 
 	round_off_gle.update(
 		{
-			"account": round_off_account,
+			"account": account,
 			"debit_in_account_currency": abs(debit_credit_diff) if debit_credit_diff < 0 else 0,
 			"credit_in_account_currency": debit_credit_diff if debit_credit_diff > 0 else 0,
 			"debit": abs(debit_credit_diff) if debit_credit_diff < 0 else 0,
@@ -531,6 +551,9 @@ def make_round_off_gle(gl_map, debit_credit_diff, precision):
 		}
 	)
 
+	if has_opening_entry:
+		round_off_gle.update({"is_opening": "Yes"})
+
 	update_accounting_dimensions(round_off_gle)
 	if not round_off_account_exists:
 		gl_map.append(round_off_gle)
@@ -555,9 +578,9 @@ def update_accounting_dimensions(round_off_gle):
 
 
 def get_round_off_account_and_cost_center(company, voucher_type, voucher_no, use_company_default=False):
-	round_off_account, round_off_cost_center = frappe.get_cached_value(
-		"Company", company, ["round_off_account", "round_off_cost_center"]
-	) or [None, None]
+	round_off_account, round_off_cost_center, round_off_for_opening = frappe.get_cached_value(
+		"Company", company, ["round_off_account", "round_off_cost_center", "round_off_for_opening"]
+	) or [None, None, None]
 
 	# Use expense account as fallback
 	if not round_off_account:
@@ -572,12 +595,20 @@ def get_round_off_account_and_cost_center(company, voucher_type, voucher_no, use
 			round_off_cost_center = parent_cost_center
 
 	if not round_off_account:
-		frappe.throw(_("Please mention Round Off Account in Company"))
+		frappe.throw(
+			_("Please mention '{0}' in Company: {1}").format(
+				frappe.bold("Round Off Account"), get_link_to_form("Company", company)
+			)
+		)
 
 	if not round_off_cost_center:
-		frappe.throw(_("Please mention Round Off Cost Center in Company"))
+		frappe.throw(
+			_("Please mention '{0}' in Company: {1}").format(
+				frappe.bold("Round Off Cost Center"), get_link_to_form("Company", company)
+			)
+		)
 
-	return round_off_account, round_off_cost_center
+	return round_off_account, round_off_cost_center, round_off_for_opening
 
 
 def make_reverse_gl_entries(

erpnext/controllers/accounts_controller.py

@@ -1266,7 +1266,11 @@ def set_advance_gain_or_loss(self):
 				d.exchange_gain_loss = difference
 
 	def make_precision_loss_gl_entry(self, gl_entries):
-		round_off_account, round_off_cost_center = get_round_off_account_and_cost_center(
+		(
+			round_off_account,
+			round_off_cost_center,
+			round_off_for_opening,
+		) = get_round_off_account_and_cost_center(
 			self.company, "Purchase Invoice", self.name, self.use_company_roundoff_cost_center
 		)
 

erpnext/setup/doctype/company/company.js

@@ -252,6 +252,7 @@ erpnext.company.setup_queries = function (frm) {
 			["default_expense_account", { root_type: "Expense" }],
 			["default_income_account", { root_type: "Income" }],
 			["round_off_account", { root_type: "Expense" }],
+			["round_off_for_opening", { root_type: "Liability", account_type: "Round Off for Opening" }],
 			["write_off_account", { root_type: "Expense" }],
 			["default_deferred_expense_account", {}],
 			["default_deferred_revenue_account", {}],