test: Purchase Receipt Provisional Accounting GL Entries

erpnext/buying/doctype/supplier/test_supplier.py

@@ -206,6 +206,7 @@ def create_supplier(**args):
 		{
 			"doctype": "Supplier",
 			"supplier_name": args.supplier_name,
+			"default_currency": args.default_currency,
 			"supplier_group": args.supplier_group or "Services",
 			"supplier_type": args.supplier_type or "Company",
 			"tax_withholding_category": args.tax_withholding_category,

erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

@@ -2017,6 +2017,47 @@ def test_purchase_receipt_with_backdated_landed_cost_voucher(self):
 		ste7.reload()
 		self.assertEqual(ste7.items[0].valuation_rate, valuation_rate)
 
+	def test_purchase_receipt_provisional_accounting(self):
+		# Step - 1: Create Supplier
+		from erpnext.buying.doctype.supplier.test_supplier import create_supplier
+
+		supplier = create_supplier(default_currency="USD")
+
+		# Step - 2: Create Company with Provisional Accounting
+		from erpnext.accounts.report.trial_balance.test_trial_balance import create_company
+
+		company_name = create_company(company_name="Test Company With Provisional Accounting")
+		frappe.db.set_value(
+			"Company",
+			company_name,
+			{
+				"enable_provisional_accounting_for_non_stock_items": 1,
+				"default_provisional_account": "Stock Received But Not Billed - TCWPA",
+			},
+		)
+
+		# Step - 3: Create Non-Stock Item
+		item = make_item(properties={"is_stock_item": 0})
+
+		# Step - 4: Create Purchase Receipt
+		pr = make_purchase_receipt(
+			qty=2,
+			item_code=item.name,
+			company=company_name,
+			supplier=supplier.name,
+			warehouse="Stores - TCWPA",
+			currency=supplier.default_currency,
+		)
+
+		# Test - 1: Total and Base Total should not be the same as the currency is different
+		self.assertNotEqual(flt(pr.total, 2), flt(pr.base_total, 2))
+		self.assertEqual(flt(pr.total * pr.conversion_rate, 2), flt(pr.base_total, 2))
+
+		# Test - 2: Sum of Debit or Credit should be equal to PR Base Total
+		amount = frappe.db.get_value("GL Entry", {"docstatus": 1, "voucher_no": pr.name}, ["sum(debit)"])
+		expected_amount = pr.base_total
+		self.assertEqual(amount, expected_amount)
+
 
 def prepare_data_for_internal_transfer():
 	from erpnext.accounts.doctype.sales_invoice.test_sales_invoice import create_internal_supplier