refactor: create gain/loss on Cr/Dr notes with different exc rates

(cherry picked from commit ba1f065)

erpnext/accounts/doctype/journal_entry/journal_entry.py

@@ -574,7 +574,9 @@ def validate_reference_doc(self):
 						else:
 							party_account = against_voucher[1]
 
-					if against_voucher[0] != cstr(d.party) or party_account != d.account:
+					if (
+						against_voucher[0] != cstr(d.party) or party_account != d.account
+					) and self.voucher_type != "Exchange Gain Or Loss":
 						frappe.throw(
 							_("Row {0}: Party / Account does not match with {1} / {2} in {3} {4}").format(
 								d.idx,

erpnext/accounts/doctype/payment_reconciliation/payment_reconciliation.py

@@ -14,6 +14,7 @@
 )
 from erpnext.accounts.utils import (
 	QueryPaymentLedger,
+	create_gain_loss_journal,
 	get_outstanding_invoices,
 	reconcile_against_document,
 )
@@ -671,4 +672,28 @@ def get_difference_row(inv):
 		jv.flags.ignore_exchange_rate = True
 >>>>>>> c87332d5da (refactor: cr/dr note will be on single exchange rate)
 		jv.submit()
-		jv.make_exchange_gain_loss_journal(args=[inv])
+
+		# make gain/loss journal
+		if inv.party_type == "Customer":
+			dr_or_cr = "credit" if inv.difference_amount < 0 else "debit"
+		else:
+			dr_or_cr = "debit" if inv.difference_amount < 0 else "credit"
+
+		reverse_dr_or_cr = "debit" if dr_or_cr == "credit" else "credit"
+
+		create_gain_loss_journal(
+			company,
+			inv.party_type,
+			inv.party,
+			inv.account,
+			inv.difference_account,
+			inv.difference_amount,
+			dr_or_cr,
+			reverse_dr_or_cr,
+			inv.against_voucher_type,
+			inv.against_voucher,
+			None,
+			inv.voucher_type,
+			inv.voucher_no,
+			None,
+		)