fix: handle missing liability account scenario in set_liability_account (backport #43321)

[mergify]

Issue: If "book_advance_payments_in_separate_party_account" is enabled and Default Advance Account is not set. Server Error is raised in Payment Entry.

App Versions

{
	"erpnext": "16.0.0-dev",
	"frappe": "16.0.0-dev",
	"hrms": "16.0.0-dev",
	"india_compliance": "16.0.0-dev"
}

Route

Form/Payment Entry/new-payment-entry-ypcdignjlu

Traceback

Traceback (most recent call last):
  File "apps/frappe/frappe/app.py", line 115, in application
    response = frappe.api.handle(request)
               ^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/api/__init__.py", line 49, in handle
    data = endpoint(**arguments)
           ^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/api/v1.py", line 36, in handle_rpc_call
    return frappe.handler.handle()
           ^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/handler.py", line 49, in handle
    data = execute_cmd(cmd)
           ^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/handler.py", line 85, in execute_cmd
    return frappe.call(method, **frappe.form_dict)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/__init__.py", line 1822, in call
    return fn(*args, **newargs)
           ^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/utils/typing_validations.py", line 32, in wrapper
    return func(*args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/desk/form/save.py", line 39, in savedocs
    doc.save()
  File "apps/frappe/frappe/model/document.py", line 340, in save
    return self._save(*args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/model/document.py", line 362, in _save
    return self.insert()
           ^^^^^^^^^^^^^
  File "apps/frappe/frappe/model/document.py", line 293, in insert
    self.run_before_save_methods()
  File "apps/frappe/frappe/model/document.py", line 1127, in run_before_save_methods
    self.run_method("validate")
  File "apps/frappe/frappe/model/document.py", line 979, in run_method
    out = Document.hook(fn)(self, *args, **kwargs)
          ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/model/document.py", line 1362, in composer
    return composed(self, method, *args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/model/document.py", line 1340, in runner
    add_to_return_value(self, fn(self, *args, **kwargs))
                              ^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/frappe/frappe/model/document.py", line 976, in fn
    return method_object(*args, **kwargs)
           ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^
  File "apps/erpnext/erpnext/accounts/doctype/payment_entry/payment_entry.py", line 161, in validate
    self.set_liability_account()
  File "apps/erpnext/erpnext/accounts/doctype/payment_entry/payment_entry.py", line 236, in set_liability_account
    liability_account = get_party_account(
                        ^^^^^^^^^^^^^^^^^^
IndexError: list index out of range

Request Data

{
	"type": "POST",
	"args": {
		"doc": "{\"owner\":\"Administrator\",\"docstatus\":0,\"idx\":0,\"naming_series\":\"ACC-PAY-24-25-.####\",\"payment_type\":\"Receive\",\"payment_order_status\":\"Initiated\",\"posting_date\":\"2024-09-21\",\"company\":\"Marvels\",\"party_type\":\"Customer\",\"party\":\"dummy customer\",\"party_name\":\"dummy customer\",\"book_advance_payments_in_separate_party_account\":0,\"reconcile_on_advance_payment_date\":0,\"party_balance\":-3000000,\"paid_from\":\"Debtors - FP\",\"paid_from_account_currency\":\"INR\",\"paid_from_account_balance\":0,\"paid_to\":\"Bank - FP\",\"paid_to_account_currency\":\"INR\",\"paid_to_account_balance\":0,\"paid_amount\":0,\"paid_amount_after_tax\":0,\"source_exchange_rate\":1,\"base_paid_amount\":0,\"base_paid_amount_after_tax\":0,\"received_amount\":0,\"received_amount_after_tax\":0,\"target_exchange_rate\":1,\"base_received_amount\":0,\"base_received_amount_after_tax\":0,\"total_allocated_amount\":0,\"base_total_allocated_amount\":0,\"unallocated_amount\":0,\"difference_amount\":0,\"apply_tax_withholding_amount\":0,\"base_total_taxes_and_charges\":0,\"total_taxes_and_charges\":0,\"reference_date\":\"2024-09-21\",\"status\":\"Draft\",\"custom_remarks\":0,\"is_opening\":\"No\",\"letter_head\":\"Plus LH dup\",\"doctype\":\"Payment Entry\",\"references\":[{\"docstatus\":0,\"idx\":1,\"reference_doctype\":\"Sales Order\",\"reference_name\":\"SAL-ORD-24-25-00031\",\"total_amount\":8260,\"outstanding_amount\":0,\"allocated_amount\":0,\"exchange_rate\":0,\"exchange_gain_loss\":0,\"parentfield\":\"references\",\"parenttype\":\"Payment Entry\",\"doctype\":\"Payment Entry Reference\",\"__islocal\":1,\"parent\":\"new-payment-entry-ypcdignjlu\",\"name\":\"new-payment-entry-reference-pauelchmfi\"}],\"taxes\":[],\"deductions\":[],\"__islocal\":1,\"__unsaved\":1,\"name\":\"new-payment-entry-ypcdignjlu\",\"__last_sync_on\":\"2024-09-21T08:59:52.047Z\"}",
		"action": "Save"
	},
	"btn": {
		"jQuery3700037425789812866371": {
			"events": {
				"click": [
					{
						"type": "click",
						"origType": "click",
						"guid": 3113,
						"namespace": ""
					}
				]
			}
		}
	},
	"freeze": true,
	"headers": {},
	"error_handlers": {},
	"url": "/api/method/frappe.desk.form.save.savedocs",
	"request_id": null
}

Response Data

{
	"exception": "IndexError: list index out of range",
	"exc_type": "IndexError",
	"_exc_source": "erpnext (app)"
}

Before:

After:

Closes: #42521
Frappe Support Issue: https://support.frappe.io/app/hd-ticket/18979

---

This is an automatic backport of pull request #43321 done by [Mergify](https://mergify.com).