diff --git a/erpnext/controllers/selling_controller.py b/erpnext/controllers/selling_controller.py
index 1cd98508e0b..adb9dd27da6 100644
--- a/erpnext/controllers/selling_controller.py
+++ b/erpnext/controllers/selling_controller.py
@@ -728,7 +728,61 @@ class SellingController(StockController):
 
 
 def set_default_income_account_for_item(obj):
+<<<<<<< HEAD
 	for d in obj.get("items"):
 		if d.item_code:
 			if getattr(d, "income_account", None):
 				set_item_default(d.item_code, obj.company, "income_account", d.income_account)
+=======
+	"""Set income account as default for items in the transaction.
+
+	Updates the item default income account for each item in the transaction
+	if it differs from the company's default income account.
+
+	Args:
+	    obj: Transaction document containing items table with income_account field
+	"""
+	company_default = frappe.get_cached_value("Company", obj.company, "default_income_account")
+	for d in obj.get("items", default=[]):
+		income_account = getattr(d, "income_account", None)
+		if d.item_code and income_account and income_account != company_default:
+			set_item_default(d.item_code, obj.company, "income_account", income_account)
+
+
+def get_serial_and_batch_bundle(child, parent, delivery_note_child=None):
+	from erpnext.stock.serial_batch_bundle import SerialBatchCreation
+
+	if parent.get("is_return") and parent.get("packed_items"):
+		return
+
+	if child.get("use_serial_batch_fields"):
+		return
+
+	if not frappe.get_single_value("Stock Settings", "auto_create_serial_and_batch_bundle_for_outward"):
+		return
+
+	item_details = frappe.db.get_value("Item", child.item_code, ["has_serial_no", "has_batch_no"], as_dict=1)
+
+	if not item_details.has_serial_no and not item_details.has_batch_no:
+		return
+
+	sn_doc = SerialBatchCreation(
+		{
+			"item_code": child.item_code,
+			"warehouse": child.warehouse,
+			"voucher_type": parent.doctype,
+			"voucher_no": parent.name if parent.docstatus < 2 else None,
+			"voucher_detail_no": delivery_note_child.name if delivery_note_child else child.name,
+			"posting_datetime": get_combine_datetime(parent.posting_date, parent.posting_time),
+			"qty": child.qty,
+			"type_of_transaction": "Outward" if child.qty > 0 and parent.docstatus < 2 else "Inward",
+			"company": parent.company,
+			"do_not_submit": "True",
+		}
+	)
+
+	doc = sn_doc.make_serial_and_batch_bundle()
+	child.db_set("serial_and_batch_bundle", doc.name)
+
+	return doc.name
+>>>>>>> b6cb9d4799 (fix: don't duplicate default income account to Item (#50413))