Merge pull request #45670 from frappe/mergify/bp/version-14-hotfix/pr…

…-44790

refactor: configurable posting date for Exc Gain / Loss journal (backport #44790)

erpnext/accounts/doctype/accounts_settings/accounts_settings.json

@@ -44,6 +44,7 @@
   "section_break_jpd0",
   "auto_reconcile_payments",
   "stale_days",
+  "exchange_gain_loss_posting_date",
   "invoicing_settings_tab",
   "accounts_transactions_settings_section",
   "over_billing_allowance",
@@ -383,7 +384,7 @@
   {
    "fieldname": "section_break_jpd0",
    "fieldtype": "Section Break",
-   "label": "Payment Reconciliations"
+   "label": "Payment Reconciliation Settings"
   },
   {
    "default": "0",
@@ -462,14 +463,22 @@
    "fieldname": "remarks_section",
    "fieldtype": "Section Break",
    "label": "Remarks Column Length"
+  },
+  {
+   "default": "Payment",
+   "description": "Only applies for Normal Payments",
+   "fieldname": "exchange_gain_loss_posting_date",
+   "fieldtype": "Select",
+   "label": "Posting Date Inheritance for Exchange Gain / Loss",
+   "options": "Invoice\nPayment\nReconciliation Date"
   }
  ],
  "icon": "icon-cog",
  "idx": 1,
  "index_web_pages_for_search": 1,
  "issingle": 1,
  "links": [],
- "modified": "2024-01-22 12:10:10.151819",
+ "modified": "2025-01-23 13:15:44.077853",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounts Settings",
@@ -498,4 +507,4 @@
  "sort_order": "ASC",
  "states": [],
  "track_changes": 1
-}
+}

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py

@@ -270,6 +270,7 @@ def add_payment_entries(self, non_reconciled_payments):
 		for payment in non_reconciled_payments:
 			row = self.append("payments", {})
 			row.update(payment)
+			row.is_advance = payment.book_advance_payments_in_separate_party_account
 
 	def get_invoice_entries(self):
 		# Fetch JVs, Sales and Purchase Invoices for 'invoices' to reconcile against
@@ -354,6 +355,9 @@ def calculate_difference_on_allocation_change(self, payment_entry, invoice, allo
 	def allocate_entries(self, args):
 		self.validate_entries()
 
+		exc_gain_loss_posting_date = frappe.db.get_single_value(
+			"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"
@@ -380,6 +384,11 @@ def allocate_entries(self, args):
 				res.difference_account = default_exchange_gain_loss_account
 				res.exchange_rate = inv.get("exchange_rate")
 				res.update({"gain_loss_posting_date": pay.get("posting_date")})
+				if not pay.get("is_advance"):
+					if exc_gain_loss_posting_date == "Invoice":
+						res.update({"gain_loss_posting_date": inv.get("invoice_date")})
+					elif exc_gain_loss_posting_date == "Reconciliation Date":
+						res.update({"gain_loss_posting_date": nowdate()})
 
 				if pay.get("amount") == 0:
 					entries.append(res)

erpnext/accounts/doctype/process_payment_reconciliation_log_allocations/process_payment_reconciliation_log_allocations.json

@@ -20,6 +20,7 @@
   "is_advance",
   "section_break_5",
   "difference_amount",
+  "gain_loss_posting_date",
   "column_break_7",
   "difference_account",
   "exchange_rate",
@@ -153,11 +154,16 @@
    "fieldtype": "Check",
    "in_list_view": 1,
    "label": "Reconciled"
+  },
+  {
+   "fieldname": "gain_loss_posting_date",
+   "fieldtype": "Date",
+   "label": "Difference Posting Date"
   }
  ],
  "istable": 1,
  "links": [],
- "modified": "2023-03-20 21:05:43.121945",
+ "modified": "2025-01-23 16:09:01.058574",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Process Payment Reconciliation Log Allocations",

erpnext/controllers/tests/test_accounts_controller.py

@@ -7,8 +7,9 @@
 import frappe
 from frappe import qb
 from frappe.query_builder.functions import Sum
-from frappe.tests.utils import FrappeTestCase
+from frappe.tests.utils import FrappeTestCase, change_settings
 from frappe.utils import add_days, getdate, nowdate
+from frappe.utils.data import getdate as convert_to_date
 
 from erpnext.accounts.doctype.payment_entry.payment_entry import get_payment_entry
 from erpnext.accounts.doctype.payment_entry.test_payment_entry import create_payment_entry
@@ -707,6 +708,67 @@ def test_15_gain_loss_on_different_posting_date(self):
 		self.assertEqual(exc_je_for_si, [])
 		self.assertEqual(exc_je_for_pe, [])
 
+	@change_settings("Accounts Settings", {"exchange_gain_loss_posting_date": "Reconciliation Date"})
+	def test_17_gain_loss_posting_date_for_normal_payment(self):
+		# Sales Invoice in Foreign Currency
+		rate = 80
+		rate_in_account_currency = 1
+
+		adv_date = convert_to_date(add_days(nowdate(), -2))
+		inv_date = convert_to_date(add_days(nowdate(), -1))
+
+		si = self.create_sales_invoice(posting_date=inv_date, qty=1, rate=rate_in_account_currency)
+
+		# Test payments with different exchange rates
+		pe = self.create_payment_entry(posting_date=adv_date, amount=1, source_exc_rate=75.1).save().submit()
+
+		pr = self.create_payment_reconciliation()
+		pr.from_invoice_date = add_days(nowdate(), -1)
+		pr.to_invoice_date = nowdate()
+		pr.from_payment_date = add_days(nowdate(), -2)
+		pr.to_payment_date = nowdate()
+
+		pr.get_unreconciled_entries()
+		self.assertEqual(len(pr.invoices), 1)
+		self.assertEqual(len(pr.payments), 1)
+		invoices = [x.as_dict() for x in pr.invoices]
+		payments = [x.as_dict() for x in pr.payments]
+		pr.allocate_entries(frappe._dict({"invoices": invoices, "payments": payments}))
+		pr.reconcile()
+		self.assertEqual(len(pr.invoices), 0)
+		self.assertEqual(len(pr.payments), 0)
+
+		# Outstanding in both currencies should be '0'
+		si.reload()
+		self.assertEqual(si.outstanding_amount, 0)
+		self.assert_ledger_outstanding(si.doctype, si.name, 0.0, 0.0)
+
+		# Exchange Gain/Loss Journal should've been created.
+		exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+		exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+		self.assertNotEqual(exc_je_for_si, [])
+		self.assertEqual(len(exc_je_for_si), 1)
+		self.assertEqual(len(exc_je_for_pe), 1)
+		self.assertEqual(exc_je_for_si[0], exc_je_for_pe[0])
+
+		self.assertEqual(
+			getdate(nowdate()), frappe.db.get_value("Journal Entry", exc_je_for_pe[0].parent, "posting_date")
+		)
+		# Cancel Payment
+		pe.reload()
+		pe.cancel()
+
+		# outstanding should be same as grand total
+		si.reload()
+		self.assertEqual(si.outstanding_amount, rate_in_account_currency)
+		self.assert_ledger_outstanding(si.doctype, si.name, rate, rate_in_account_currency)
+
+		# Exchange Gain/Loss Journal should've been cancelled
+		exc_je_for_si = self.get_journals_for(si.doctype, si.name)
+		exc_je_for_pe = self.get_journals_for(pe.doctype, pe.name)
+		self.assertEqual(exc_je_for_si, [])
+		self.assertEqual(exc_je_for_pe, [])
+
 	def test_20_journal_against_sales_invoice(self):
 		# Invoice in Foreign Currency
 		si = self.create_sales_invoice(qty=1, conversion_rate=80, rate=1)

erpnext/patches.txt

@@ -369,4 +369,4 @@ erpnext.patches.v14_0.enable_set_priority_for_pricing_rules #1
 erpnext.patches.v14_0.update_currency_exchange_settings_for_frankfurter
 erpnext.patches.v14_0.update_stock_uom_in_work_order_item
 erpnext.patches.v14_0.disable_add_row_in_gross_profit
-
+execute:frappe.db.set_single_value("Accounts Settings", "exchange_gain_loss_posting_date", "Payment")