fix: COGS account in purchase receipt (backport #26735)

[mergify]

This is an automatic backport of pull request #26735 done by Mergify.
Cherry-pick of 2a14f25 has failed:

On branch mergify/bp/version-13-pre-release/pr-26735
Your branch is up to date with 'origin/version-13-pre-release'.

You are currently cherry-picking commit 2a14f255cf.
  (fix conflicts and run "git cherry-pick --continue")
  (use "git cherry-pick --skip" to skip this patch)
  (use "git cherry-pick --abort" to cancel the cherry-pick operation)

Changes to be committed:
	modified:   erpnext/accounts/doctype/pricing_rule/test_pricing_rule.py
	modified:   erpnext/accounts/utils.py
	modified:   erpnext/controllers/accounts_controller.py
	modified:   erpnext/stock/doctype/purchase_receipt/purchase_receipt.py

Unmerged paths:
  (use "git add <file>..." to mark resolution)
	both modified:   erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py

To fix up this pull request, you can check it out locally. See documentation: https://docs.github.com/en/github/collaborating-with-pull-requests/reviewing-changes-in-pull-requests/checking-out-pull-requests-locally

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