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* feat: Provisonal accounting for expenses * fix: Method for provisional accounting entry * chore: Add test case * fix: Remove test case * fix: Use company doctype * fix: Add provisional expense account field in Purchase Receipt Item * fix: Test case * fix: Move provisional expense account to parent * fix: Patch (cherry picked from commit528c71382f) # Conflicts: # erpnext/accounts/doctype/purchase_invoice/purchase_invoice.py # erpnext/patches.txt # erpnext/setup/doctype/company/company.json # erpnext/stock/doctype/purchase_receipt/purchase_receipt.py # erpnext/stock/doctype/purchase_receipt/test_purchase_receipt.py (cherry picked from commita54c84728f) # Conflicts: # erpnext/patches.txt