diff --git a/erpnext/patches/v13_0/enable_provisional_accounting.py b/erpnext/patches/v13_0/enable_provisional_accounting.py
index 8e222700f86..85bbaed89df 100644
--- a/erpnext/patches/v13_0/enable_provisional_accounting.py
+++ b/erpnext/patches/v13_0/enable_provisional_accounting.py
@@ -2,6 +2,9 @@ import frappe
 
 
 def execute():
+	if not frappe.get_meta("Company").has_field("enable_perpetual_inventory_for_non_stock_items"):
+		return
+
 	frappe.reload_doc("setup", "doctype", "company")
 
 	company = frappe.qb.DocType("Company")
diff --git a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
index 6774dafb68c..556535317d4 100644
--- a/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py
@@ -1331,58 +1331,6 @@ class TestPurchaseReceipt(ERPNextTestCase):
 		self.assertEqual(pr.status, "To Bill")
 		self.assertAlmostEqual(pr.per_billed, 50.0, places=2)
 
-	def test_service_item_purchase_with_perpetual_inventory(self):
-		company = '_Test Company with perpetual inventory'
-		service_item = '_Test Non Stock Item'
-
-		before_test_value = frappe.db.get_value(
-			'Company', company, 'enable_perpetual_inventory_for_non_stock_items'
-		)
-		frappe.db.set_value(
-			'Company', company,
-			'enable_perpetual_inventory_for_non_stock_items', 1
-		)
-		srbnb_account = 'Stock Received But Not Billed - TCP1'
-		frappe.db.set_value(
-			'Company', company,
-			'service_received_but_not_billed', srbnb_account
-		)
-
-		pr = make_purchase_receipt(
-			company=company, item=service_item,
-			warehouse='Finished Goods - TCP1', do_not_save=1
-		)
-		item_row_with_diff_rate = frappe.copy_doc(pr.items[0])
-		item_row_with_diff_rate.rate = 100
-		pr.append('items', item_row_with_diff_rate)
-
-		pr.save()
-		pr.submit()
-
-		item_one_gl_entry = frappe.db.get_all("GL Entry", {
-			'voucher_type': pr.doctype,
-			'voucher_no': pr.name,
-			'account': srbnb_account,
-			'voucher_detail_no': pr.items[0].name
-		}, pluck="name")
-
-		item_two_gl_entry = frappe.db.get_all("GL Entry", {
-			'voucher_type': pr.doctype,
-			'voucher_no': pr.name,
-			'account': srbnb_account,
-			'voucher_detail_no': pr.items[1].name
-		}, pluck="name")
-
-		# check if the entries are not merged into one
-		# seperate entries should be made since voucher_detail_no is different
-		self.assertEqual(len(item_one_gl_entry), 1)
-		self.assertEqual(len(item_two_gl_entry), 1)
-
-		frappe.db.set_value(
-			'Company', company,
-			'enable_perpetual_inventory_for_non_stock_items', before_test_value
-		)
-
 	def test_payment_terms_are_fetched_when_creating_purchase_invoice(self):
 		from erpnext.accounts.doctype.payment_entry.test_payment_entry import (
 			create_payment_terms_template,