diff --git a/erpnext/stock/doctype/stock_entry/stock_entry.py b/erpnext/stock/doctype/stock_entry/stock_entry.py
index 7e5fc7ec948..b87aaafc932 100644
--- a/erpnext/stock/doctype/stock_entry/stock_entry.py
+++ b/erpnext/stock/doctype/stock_entry/stock_entry.py
@@ -2262,6 +2262,9 @@ class StockEntry(StockController):
 			# in case of BOM
 			to_warehouse = item.get("default_warehouse")
 
+		expense_account = item.get("expense_account")
+		if self.purpose == "Manufacture" or not expense_account:
+			expense_account = frappe.get_cached_value("Company", self.company, "stock_adjustment_account")
 		args = {
 			"to_warehouse": to_warehouse,
 			"from_warehouse": "",
@@ -2269,7 +2272,7 @@ class StockEntry(StockController):
 			"item_name": item.item_name,
 			"description": item.description,
 			"stock_uom": item.stock_uom,
-			"expense_account": item.get("expense_account"),
+			"expense_account": expense_account,
 			"cost_center": item.get("buying_cost_center"),
 			"is_finished_item": 1,
 		}