feat: Provisional accounting for expenses

[deepeshgarg007]

Provisional Accounting Entry for Expenses (Non-Stock Item Purchases)

Step 1: Enable Provisional Accounting in Company Master and set default provision account

Step 2: Make a Purchase Receipt For a non-stock item

Expected GL Entries on posting of Purchase Receipt

Step 3: Make a Purchase Invoice against the Purchase Receipt

Expected GL Entries on posting Purchase Invoice

Against Purchase Invoice:

Aginst Purchase Receipt (GL entries against purchase receipt should be reversed), remember to remove group by filter in General Ledger report to view this:

Now you may be wondering why we are doing all this, lets try and understand this with an example. In many scenarios lets say a services is received and the expense is incurred but the Invoice is done later, so this expense doesn't flow into your month end MIS if the purchase invoice is made in the later month. This feature aims to solve that issue. On posting a purchase receipt for that Non Stock Item provisional accounting entries will be passed and the same will be reversed on posting the actual purchase invoice on the purchase invoice posting date.

docs: https://docs.erpnext.com/docs/v13/user/manual/en/accounts/purchase-invoice/edit?wiki_page_patch=4c596d26e3

[codecov]

Codecov Report

Merging #29451 (ac50c20) into develop (b75b00f) will decrease coverage by 0.21%.
The diff coverage is 98.03%.

❗ Current head ac50c20 differs from pull request most recent head 57cc600. Consider uploading reports for the commit 57cc600 to get more accurate results

@@             Coverage Diff             @@
##           develop   #29451      +/-   ##
===========================================
- Coverage    58.57%   58.35%   -0.22%     
===========================================
  Files         1091     1097       +6     
  Lines        67886    68841     +955     
===========================================
+ Hits         39765    40174     +409     
- Misses       28121    28667     +546     

Impacted Files	Coverage Δ
erpnext/setup/doctype/company/company.py	73.18% <83.33%> (+0.17%)	⬆️
...ounts/doctype/purchase_invoice/purchase_invoice.py	82.27% <100.00%> (+0.89%)	⬆️
erpnext/controllers/stock_controller.py	90.45% <100.00%> (-0.21%)	⬇️
...stock/doctype/purchase_receipt/purchase_receipt.py	90.93% <100.00%> (+0.24%)	⬆️
...unts/report/purchase_register/purchase_register.py	34.24% <0.00%> (-45.90%)	⬇️
...e_purchase_register/item_wise_purchase_register.py	58.00% <0.00%> (-20.00%)	⬇️
...poor_quality_report/cost_of_poor_quality_report.py	33.33% <0.00%> (-20.00%)	⬇️
...em_wise_sales_register/item_wise_sales_register.py	51.36% <0.00%> (-10.00%)	⬇️
.../manufacturing/report/bom_explorer/bom_explorer.py	94.44% <0.00%> (-5.56%)	⬇️
erpnext/regional/india/utils.py	62.26% <0.00%> (-2.20%)	⬇️
... and 64 more

[nabinhait]

@deepeshgarg007 I think we should add a field for "Provisional Account" in the Purchase Receipt so that the user can change it in the transaction. It can be set by default using the default provisional account defined in the company.

[deepeshgarg007]

@Mergifyio backport version-13-hotfix

[mergify]

backport version-13-hotfix

🟠 Waiting for conditions to match

• merged [:pushpin: backport requirement]

[nabinhait]

Fetch from company if blank

[mergify]

backport version-13-hotfix

✅ Backports have been created

• #29561 feat: Provisional accounting for expenses (backport #29451) has been created for branch version-13-hotfix