Exchange Rate Revaluation throws error for account Stock In Hand

[nikkothari22]

Information about bug

I am trying to post an Exchange Rate Revaluation entry since there's a difference between the amounts in company currency and the account currency.

When I am trying to create a Journal Entry, it throws an error: "Account: Stock In Hand - ATPL can only be updated via Stock Transactions"

We don't use any Stock accounts/features in the system, so it's weird that this shows up.

The site is hosted on Frappe Cloud.

Module

accounts

Version

Frappe: v15.51.2
ERPNext: v15.48.1
India Compliance: v15.14.7
Frappe HR: v15.37.2

Installation method

None

Relevant log output / Stack trace / Full Error Message.

{
    "exception": "erpnext.accounts.doctype.journal_entry.journal_entry.StockAccountInvalidTransaction: Account: Stock In Hand - ATPL can only be updated via Stock Transactions",
    "exc_type": "StockAccountInvalidTransaction",
    "_exc_source": "erpnext (app)",
    "exc": "[\"Traceback (most recent call last):\\n  File \\\"apps/frappe/frappe/app.py\\\", line 114, in application\\n    response = frappe.api.handle(request)\\n               ^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/api/__init__.py\\\", line 49, in handle\\n    data = endpoint(**arguments)\\n           ^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/api/v1.py\\\", line 36, in handle_rpc_call\\n    return frappe.handler.handle()\\n           ^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/handler.py\\\", line 50, in handle\\n    data = execute_cmd(cmd)\\n           ^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/handler.py\\\", line 86, in execute_cmd\\n    return frappe.call(method, **frappe.form_dict)\\n           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/__init__.py\\\", line 1726, in call\\n    return fn(*args, **newargs)\\n           ^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/handler.py\\\", line 332, in run_doc_method\\n    response = doc.run_method(method)\\n               ^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 974, in run_method\\n    out = Document.hook(fn)(self, *args, **kwargs)\\n          ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 1334, in composer\\n    return composed(self, method, *args, **kwargs)\\n           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 1316, in runner\\n    add_to_return_value(self, fn(self, *args, **kwargs))\\n                              ^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 971, in fn\\n    return method_object(*args, **kwargs)\\n           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/utils/typing_validations.py\\\", line 31, in wrapper\\n    return func(*args, **kwargs)\\n           ^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/erpnext/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py\\\", line 344, in make_jv_entries\\n    zero_balance_jv = self.make_jv_for_zero_balance()\\n                      ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/erpnext/erpnext/accounts/doctype/exchange_rate_revaluation/exchange_rate_revaluation.py\\\", line 469, in make_jv_for_zero_balance\\n    journal_entry.save()\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 342, in save\\n    return self._save(*args, **kwargs)\\n           ^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 364, in _save\\n    return self.insert()\\n           ^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 295, in insert\\n    self.run_before_save_methods()\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 1103, in run_before_save_methods\\n    self.run_method(\\\"validate\\\")\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 974, in run_method\\n    out = Document.hook(fn)(self, *args, **kwargs)\\n          ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 1334, in composer\\n    return composed(self, method, *args, **kwargs)\\n           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 1316, in runner\\n    add_to_return_value(self, fn(self, *args, **kwargs))\\n                              ^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/frappe/frappe/model/document.py\\\", line 971, in fn\\n    return method_object(*args, **kwargs)\\n           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^\\n  File \\\"apps/erpnext/erpnext/accounts/doctype/journal_entry/journal_entry.py\\\", line 133, in validate\\n    self.validate_stock_accounts()\\n  File \\\"apps/erpnext/erpnext/accounts/doctype/journal_entry/journal_entry.py\\\", line 274, in validate_stock_accounts\\n    frappe.throw(\\n  File \\\"apps/frappe/frappe/__init__.py\\\", line 603, in throw\\n    msgprint(\\n  File \\\"apps/frappe/frappe/__init__.py\\\", line 568, in msgprint\\n    _raise_exception()\\n  File \\\"apps/frappe/frappe/__init__.py\\\", line 519, in _raise_exception\\n    raise exc\\nerpnext.accounts.doctype.journal_entry.journal_entry.StockAccountInvalidTransaction: Account: Stock In Hand - ATPL can only be updated via Stock Transactions\\n\"]",
    "_server_messages": "[\"{\\\"message\\\": \\\"Account: Stock In Hand - ATPL can only be updated via Stock Transactions\\\", \\\"title\\\": \\\"Message\\\", \\\"indicator\\\": \\\"red\\\", \\\"raise_exception\\\": 1, \\\"__frappe_exc_id\\\": \\\"c24673ab5a18fe289a3e97caf70a658c8ad496d255452a1924ad2495\\\"}\"]"
}

[nikkothari22]

Okay, so on further investigation, I found that the Journal Entry that's being created doesn't have any accounts at all.

JE trying to be created (used a server script to print this as an error):

{"name": "ACC-JV-2025-00010", "owner": "[email protected]", "creation": "2025-01-10 00:08:41.796753", "modified": "2025-01-10 00:08:41.796753", "modified_by": "[email protected]", "docstatus": 0, "idx": 0, "is_system_generated": 0, "title": null, "voucher_type": "Exchange Gain Or Loss", "ineligibility_reason": "As per rules 42 & 43 of CGST Rules", "naming_series": "ACC-JV-.YYYY.-", "finance_book": null, "process_deferred_accounting": null, "reversal_of": null, "tax_withholding_category": null, "from_template": null, "company": "Algocode Technologies Private Limited", "company_gstin": null, "posting_date": "2024-04-01", "apply_tds": 0, "cheque_no": null, "cheque_date": null, "user_remark": null, "total_debit": 0.0, "total_credit": 0.0, "difference": 0.0, "multi_currency": 1, "total_amount_currency": null, "total_amount": 0.0, "total_amount_in_words": null, "clearance_date": null, "remark": null, "paid_loan": null, "inter_company_journal_entry_reference": null, "bill_no": null, "bill_date": null, "due_date": null, "write_off_based_on": "Accounts Receivable", "write_off_amount": 0.0, "pay_to_recd_from": null, "letter_head": "Default Letterhead", "select_print_heading": null, "mode_of_payment": null, "payment_order": null, "is_opening": "No", "stock_entry": null, "auto_repeat": null, "amended_from": null, "doctype": "Journal Entry", "accounts": [], "__islocal": true, "__unsaved": 1}

I looked at the code and it looks like the reason why that is is because in my Exchange Rate Revaluation:

1. balance_in_account_currency and new_balance_in_account_currency are the same - this is fine.
2. balance_in_base_currency is different from new_balance_in_base_currency - but none of them are zero - and hence this condition fails.

Am I using the Exchange Rate Revaluation voucher wrong? What I am trying to achieve is that on our system, the account "Debtors-USD" has zero balance in USD, but the Balance Sheet still shows a Debit of Rs. 4347.50 (in INR)

I summed up the "GL Entry" table for this account and found the following:

Sum of Debit Amount in Account Currency (USD): 469500
Sum of Credit Amount in Account Currency (USD): 469500

Sum of Debit Amount in Company Currency: 39177247.5
Sum of Credit Amount in Company Currency: 39172900

Hence the difference in USD is 0 (debits and credits match - which is correct since we do not have any receivable against this account), but in INR it's 4,347.50. I am not sure how we ended up here but this balance was brought over from the previous year's accounts which are now closed :/

Edit: I decided to try creating a Revaluation voucher with the posting date set to today (hence the new_balance_in_base_currency variable would be 0) and it worked. In my earlier example, I was using a posting date in the past where there was a difference but none of the balances were 0. However, should it not also work even if none of the balances are zero?