diff --git a/erpnext/accounts/doctype/accounts_settings/accounts_settings.json b/erpnext/accounts/doctype/accounts_settings/accounts_settings.json
index d2f7de3be52..70e6e44d719 100644
--- a/erpnext/accounts/doctype/accounts_settings/accounts_settings.json
+++ b/erpnext/accounts/doctype/accounts_settings/accounts_settings.json
@@ -97,7 +97,7 @@
    "default": "1",
    "fieldname": "unlink_advance_payment_on_cancelation_of_order",
    "fieldtype": "Check",
-   "label": "Unlink Advance Payment on Cancelation of Order"
+   "label": "Unlink Advance Payment on Cancellation of Order"
   },
   {
    "default": "1",
@@ -179,7 +179,7 @@
  "icon": "icon-cog",
  "idx": 1,
  "issingle": 1,
- "modified": "2020-03-11 13:09:26.235848",
+ "modified": "2020-10-08 09:40:12.121145",
  "modified_by": "Administrator",
  "module": "Accounts",
  "name": "Accounts Settings",
diff --git a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
index f9394bb0191..08553675f4c 100644
--- a/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
+++ b/erpnext/stock/doctype/purchase_receipt/purchase_receipt.py
@@ -207,6 +207,8 @@ class PurchaseReceipt(BuyingController):
 		from erpnext.accounts.general_ledger import process_gl_map
 
 		stock_rbnb = self.get_company_default("stock_received_but_not_billed")
+		stock_rbnb_currency = get_account_currency(stock_rbnb)
+		cogs_account = self.get_company_default("default_expense_account")
 		landed_cost_entries = get_item_account_wise_additional_cost(self.name)
 		expenses_included_in_valuation = self.get_company_default("expenses_included_in_valuation")
 
@@ -242,7 +244,6 @@ class PurchaseReceipt(BuyingController):
 
 					# stock received but not billed
 					if d.base_net_amount:
-						stock_rbnb_currency = get_account_currency(stock_rbnb)
 						gl_entries.append(self.get_gl_dict({
 							"account": stock_rbnb,
 							"against": warehouse_account[d.warehouse]["account"],