Merge pull request frappe#27704 from frappe/mergify/bp/develop/pr-27551

fix: Deferred revenue entries post account freezing (backport frappe#27551)

erpnext/accounts/deferred_revenue.py

@@ -374,12 +374,15 @@ def make_gl_entries(doc, credit_account, debit_account, against,
 		try:
 			make_gl_entries(gl_entries, cancel=(doc.docstatus == 2), merge_entries=True)
 			frappe.db.commit()
-		except Exception:
-			frappe.db.rollback()
-			traceback = frappe.get_traceback()
-			frappe.log_error(message=traceback)
-
-			frappe.flags.deferred_accounting_error = True
+		except Exception as e:
+			if frappe.flags.in_test:
+				raise e
+			else:
+				frappe.db.rollback()
+				traceback = frappe.get_traceback()
+				frappe.log_error(message=traceback)
+
+				frappe.flags.deferred_accounting_error = True
 
 def send_mail(deferred_process):
 	title = _("Error while processing deferred accounting for {0}").format(deferred_process)

erpnext/accounts/doctype/sales_invoice/test_sales_invoice.py

@@ -1800,6 +1800,47 @@ def test_deferred_revenue(self):
 
 		check_gl_entries(self, si.name, expected_gle, "2019-01-30")
 
+	def test_deferred_revenue_post_account_freeze_upto_by_admin(self):
+		frappe.set_user("Administrator")
+
+		frappe.db.set_value('Accounts Settings', None, 'acc_frozen_upto', None)
+		frappe.db.set_value('Accounts Settings', None, 'frozen_accounts_modifier', None)
+
+		deferred_account = create_account(account_name="Deferred Revenue",
+			parent_account="Current Liabilities - _TC", company="_Test Company")
+
+		item = create_item("_Test Item for Deferred Accounting")
+		item.enable_deferred_revenue = 1
+		item.deferred_revenue_account = deferred_account
+		item.no_of_months = 12
+		item.save()
+
+		si = create_sales_invoice(item=item.name, posting_date="2019-01-10", do_not_save=True)
+		si.items[0].enable_deferred_revenue = 1
+		si.items[0].service_start_date = "2019-01-10"
+		si.items[0].service_end_date = "2019-03-15"
+		si.items[0].deferred_revenue_account = deferred_account
+		si.save()
+		si.submit()
+
+		frappe.db.set_value('Accounts Settings', None, 'acc_frozen_upto', getdate('2019-01-31'))
+		frappe.db.set_value('Accounts Settings', None, 'frozen_accounts_modifier', 'System Manager')
+
+		pda1 = frappe.get_doc(dict(
+			doctype='Process Deferred Accounting',
+			posting_date=nowdate(),
+			start_date="2019-01-01",
+			end_date="2019-03-31",
+			type="Income",
+			company="_Test Company"
+		))
+
+		pda1.insert()
+		self.assertRaises(frappe.ValidationError, pda1.submit)
+
+		frappe.db.set_value('Accounts Settings', None, 'acc_frozen_upto', None)
+		frappe.db.set_value('Accounts Settings', None, 'frozen_accounts_modifier', None)
+
 	def test_fixed_deferred_revenue(self):
 		deferred_account = create_account(account_name="Deferred Revenue",
 			parent_account="Current Liabilities - _TC", company="_Test Company")

erpnext/accounts/general_ledger.py

@@ -284,13 +284,16 @@ def check_freezing_date(posting_date, adv_adj=False):
 	"""
 		Nobody can do GL Entries where posting date is before freezing date
 		except authorized person
+
+		Administrator has all the roles so this check will be bypassed if any role is allowed to post
+		Hence stop admin to bypass if accounts are freezed
 	"""
 	if not adv_adj:
 		acc_frozen_upto = frappe.db.get_value('Accounts Settings', None, 'acc_frozen_upto')
 		if acc_frozen_upto:
 			frozen_accounts_modifier = frappe.db.get_value( 'Accounts Settings', None,'frozen_accounts_modifier')
 			if getdate(posting_date) <= getdate(acc_frozen_upto) \
-					and not frozen_accounts_modifier in frappe.get_roles():
+					and not frozen_accounts_modifier in frappe.get_roles() or frappe.session.user == 'Administrator':
 				frappe.throw(_("You are not authorized to add or update entries before {0}").format(formatdate(acc_frozen_upto)))
 
 def set_as_cancel(voucher_type, voucher_no):