old_contents: # coding: utf-8
  
  from openerp.osv import osv
  
  class account_invoice_line(osv.osv):
      _inherit = 'account.invoice.line'
  
      def _anglo_saxon_sale_move_lines(self, cr, uid, i_line, res, context=None):
          salelines = self.pool.get('sale.order.line').search(cr, uid, [('invoice_lines', 'in', [i_line.id])])
          for sale_line in self.pool.get('sale.order.line').browse(cr, uid, salelines, context=context):
              for proc in sale_line.procurement_ids:
                  if proc.purchase_line_id:
                      #if the invoice line is related to sale order lines having one of its procurement_ids with a purchase_line_id set, it means that it is a confirmed dropship and in that case we mustn't create the cost of sale line (because the product won't enter the stock)
                      return []
          return super(account_invoice_line, self)._anglo_saxon_sale_move_lines(cr, uid, i_line, res, context=context)
  
new_contents: # coding: utf-8
  
  from openerp.osv import osv
  
  
  class stock_quant(osv.osv):
      _inherit = "stock.quant"
  
      def _account_entry_move(self, cr, uid, quants, move, context=None):
          if context is None:
              context = {}
  
          #checks to see if we need to create accounting entries
          if move.product_id.valuation != 'real_time':
              return super(stock_quant, self)._account_entry_move(cr, uid, quants, move, context=context)
          for q in quants:
              if q.owner_id:
                  #if the quant isn't owned by the company, we don't make any valuation entry
                  return super(stock_quant, self)._account_entry_move(cr, uid, quants, move, context=context)
              if q.qty <= 0:
                  #we don't make any stock valuation for negative quants because the valuation is already made for the counterpart.
                  #At that time the valuation will be made at the product cost price and afterward there will be new accounting entries
                  #to make the adjustments when we know the real cost price.
                  return super(stock_quant, self)._account_entry_move(cr, uid, quants, move, context=context)
  
          if move.location_id.usage == 'supplier' and move.location_dest_id.usage == 'customer':
              #Creates an account entry from stock_input to stock_output on a dropship move. https://github.com/odoo/odoo/issues/12687
              ctx = context.copy()
              ctx['force_company'] = move.company_id.id
              journal_id, acc_src, acc_dest, acc_valuation = self._get_accounting_data_for_valuation(cr, uid, move, context=ctx)
              return self._create_account_move_line(cr, uid, quants, move, acc_src, acc_dest, journal_id, context=ctx)
  
          return super(stock_quant, self)._account_entry_move(cr, uid, quants, move, context=context)
  
subject: fix accounting entries creating on anglo_saxon + real_time + dropship.