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The following commit(s) were added to refs/heads/develop by this push:
new 4a78901b7
FINERACT-1806-Accounting-treatments-for-Charge-off-loan-accounts
4a78901b7 is described below
commit 4a78901b7cfccca21a17fa4cea1cd96f48799bb2
Author: Ruchi Dhamankar <[email protected]>
AuthorDate: Fri Feb 3 10:03:38 2023 +0530
FINERACT-1806-Accounting-treatments-for-Charge-off-loan-accounts
---
.../accounting/common/AccountingConstants.java | 22 +-
.../accounting/journalentry/data/LoanDTO.java | 4 +
.../service/AccountingProcessorHelper.java | 4 +-
.../AccrualBasedAccountingProcessorForLoan.java | 455 +++++++++++++++++++++
.../CashBasedAccountingProcessorForLoan.java | 430 ++++++++++++++++++-
.../LoanProductToGLAccountMappingHelper.java | 29 ++
.../service/ProductToGLAccountMappingHelper.java | 5 +
...tToGLAccountMappingReadPlatformServiceImpl.java | 20 +
...ToGLAccountMappingWritePlatformServiceImpl.java | 30 ++
.../loanaccount/data/LoanTransactionEnumData.java | 2 +
.../portfolio/loanaccount/domain/Loan.java | 2 +
.../LoanAccrualWritePlatformServiceImpl.java | 4 +-
.../LoanWritePlatformServiceJpaRepositoryImpl.java | 8 +-
.../serialization/LoanProductDataValidator.java | 56 ++-
.../LoanChargeOffAccountingTest.java | 450 ++++++++++++++++++++
.../common/loans/LoanProductTestBuilder.java | 10 +
16 files changed, 1514 insertions(+), 17 deletions(-)
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
index d2e8a3372..dcc168565 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
@@ -37,7 +37,9 @@ public final class AccountingConstants {
public enum CashAccountsForLoan {
FUND_SOURCE(1), LOAN_PORTFOLIO(2), INTEREST_ON_LOANS(3),
INCOME_FROM_FEES(4), INCOME_FROM_PENALTIES(5), LOSSES_WRITTEN_OFF(
- 6), TRANSFERS_SUSPENSE(10), OVERPAYMENT(11),
INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13);
+ 6), TRANSFERS_SUSPENSE(10), OVERPAYMENT(11),
INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13), INCOME_FROM_CHARGE_OFF_INTEREST(
+ 14), INCOME_FROM_CHARGE_OFF_FEES(
+ 15), CHARGE_OFF_EXPENSE(16),
CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(18);
private final Integer value;
@@ -75,7 +77,9 @@ public final class AccountingConstants {
FUND_SOURCE(1), LOAN_PORTFOLIO(2), INTEREST_ON_LOANS(3),
INCOME_FROM_FEES(4), INCOME_FROM_PENALTIES(5), //
LOSSES_WRITTEN_OFF(6), INTEREST_RECEIVABLE(7), FEES_RECEIVABLE(8),
PENALTIES_RECEIVABLE(9), //
- TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12),
GOODWILL_CREDIT(13);
+ TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12),
GOODWILL_CREDIT(13), INCOME_FROM_CHARGE_OFF_INTEREST(
+ 14), INCOME_FROM_CHARGE_OFF_FEES(
+ 15), CHARGE_OFF_EXPENSE(16),
CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(18);
private final Integer value;
@@ -125,7 +129,12 @@ public final class AccountingConstants {
"penaltyToIncomeAccountMappings"), CHARGE_ID(
"chargeId"), INCOME_ACCOUNT_ID(
"incomeAccountId"), INCOME_FROM_RECOVERY(
-
"incomeFromRecoveryAccountId");
+
"incomeFromRecoveryAccountId"),
INCOME_FROM_CHARGE_OFF_INTEREST(
+
"incomeFromChargeOffInterestAccountId"), INCOME_FROM_CHARGE_OFF_FEES(
+
"incomeFromChargeOffFeesAccountId"), CHARGE_OFF_EXPENSE(
+
"chargeOffExpenseAccountId"), CHARGE_OFF_FRAUD_EXPENSE(
+
"chargeOffFraudExpenseAccountId"), INCOME_FROM_CHARGE_OFF_PENALTY(
+
"incomeFromChargeOffPenaltyAccountId");
private final String value;
@@ -154,7 +163,12 @@ public final class AccountingConstants {
"transfersInSuspenseAccount"), INCOME_ACCOUNT_ID(
"incomeAccount"), INCOME_FROM_RECOVERY(
"incomeFromRecoveryAccount"), LIABILITY_TRANSFER_SUSPENSE(
-
"liabilityTransferInSuspenseAccount");
+
"liabilityTransferInSuspenseAccount"), INCOME_FROM_CHARGE_OFF_INTEREST(
+
"incomeFromChargeOffInterestAccount"), INCOME_FROM_CHARGE_OFF_FEES(
+
"incomeFromChargeOffFeesAccount"), CHARGE_OFF_EXPENSE(
+
"chargeOffExpenseAccount"), CHARGE_OFF_FRAUD_EXPENSE(
+
"chargeOffFraudExpenseAccount"),
INCOME_FROM_CHARGE_OFF_PENALTY(
+
"incomeFromChargeOffPenaltyAccount");
private final String value;
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
index 6bfc6ac48..60b50dc80 100755
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
@@ -41,4 +41,8 @@ public class LoanDTO {
private final boolean periodicAccrualBasedAccountingEnabled;
@Setter
private List<LoanTransactionDTO> newLoanTransactions;
+ @Setter
+ private boolean markedAsChargeOff;
+ @Setter
+ private boolean markedAsFraud;
}
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
index 1f7e8b656..fec88b4f4 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
@@ -108,6 +108,8 @@ public class AccountingProcessorHelper {
final String currencyCode = (String)
accountingBridgeData.get("currencyCode");
final List<LoanTransactionDTO> newLoanTransactions = new ArrayList<>();
boolean isAccountTransfer = (Boolean)
accountingBridgeData.get("isAccountTransfer");
+ boolean isLoanMarkedAsChargeOff = (Boolean)
accountingBridgeData.get("isChargeOff");
+ boolean isLoanMarkedAsFraud = (Boolean)
accountingBridgeData.get("isFraud");
@SuppressWarnings("unchecked")
final List<Map<String, Object>> newTransactionsMap = (List<Map<String,
Object>>) accountingBridgeData.get("newLoanTransactions");
@@ -162,7 +164,7 @@ public class AccountingProcessorHelper {
}
return new LoanDTO(loanId, loanProductId, officeId, currencyCode,
cashBasedAccountingEnabled, upfrontAccrualBasedAccountingEnabled,
- periodicAccrualBasedAccountingEnabled, newLoanTransactions);
+ periodicAccrualBasedAccountingEnabled, newLoanTransactions,
isLoanMarkedAsChargeOff, isLoanMarkedAsFraud);
}
public SavingsDTO populateSavingsDtoFromMap(final Map<String, Object>
accountingBridgeData, final boolean cashBasedAccountingEnabled,
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
index 5c729eb6c..225047ee5 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
@@ -104,10 +104,208 @@ public class AccrualBasedAccountingProcessorForLoan
implements AccountingProcess
else if
(loanTransactionDTO.getTransactionType().isChargeAdjustment()) {
createJournalEntriesForChargeAdjustment(loanDTO,
loanTransactionDTO, office);
}
+ // Logic for Charge-Off
+ else if (loanTransactionDTO.getTransactionType().isChargeoff()) {
+ createJournalEntriesForChargeOff(loanDTO, loanTransactionDTO,
office);
+ }
+ }
+ }
+
+ private void createJournalEntriesForChargeOff(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate =
loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ // principal payment
+ if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+
AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+ }
+
+ // interest payment
+ if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId, AccrualAccountsForLoan.INTEREST_RECEIVABLE.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId,
AccrualAccountsForLoan.FEES_RECEIVABLE.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle penalty payment
+ if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId, AccrualAccountsForLoan.PENALTIES_RECEIVABLE.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry :
accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office,
currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry :
accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office,
currencyCode, debitEntry.getKey().intValue(), loanProductId,
+ paymentTypeId, loanId, transactionId, transactionDate,
debitEntry.getValue(), isReversal);
+ }
+
+ }
+
+ private void populateCreditDebitMaps(Long loanProductId, BigDecimal
transactionPartAmount, Long paymentTypeId,
+ Integer creditAccountType, Integer debitAccountType,
Map<GLAccount, BigDecimal> accountMapForCredit,
+ Map<Integer, BigDecimal> accountMapForDebit) {
+ GLAccount accountCredit =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId, creditAccountType,
paymentTypeId);
+ if (accountMapForCredit.containsKey(accountCredit)) {
+ BigDecimal amount =
accountMapForCredit.get(accountCredit).add(transactionPartAmount);
+ accountMapForCredit.put(accountCredit, amount);
+ } else {
+ accountMapForCredit.put(accountCredit, transactionPartAmount);
+ }
+ Integer accountDebit = debitAccountType;
+ if (accountMapForDebit.containsKey(accountDebit)) {
+ BigDecimal amount =
accountMapForDebit.get(accountDebit).add(transactionPartAmount);
+ accountMapForDebit.put(accountDebit, amount);
+ } else {
+ accountMapForDebit.put(accountDebit, transactionPartAmount);
}
}
private void createJournalEntriesForChargeAdjustment(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
+ final boolean isMarkedAsChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedAsChargeOff) {
+ createJournalEntriesForChargeOffLoanChargeAdjustment(loanDTO,
loanTransactionDTO, office);
+ } else {
+ createJournalEntriesForLoanChargeAdjustment(loanDTO,
loanTransactionDTO, office);
+ }
+ }
+
+ private void createJournalEntriesForChargeOffLoanChargeAdjustment(LoanDTO
loanDTO, LoanTransactionDTO loanTransactionDTO,
+ Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate =
loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount =
loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
+
+ // handle principal payment
+ if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ accountMap.put(account, principalAmount);
+ }
+
+ // handle interest payment
+ if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount =
accountMap.get(account).add(interestAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, interestAmount);
+ }
+
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(feesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, feesAmount);
+ }
+ }
+
+ // handle penalty payment
+ if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount =
accountMap.get(account).add(penaltiesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, penaltiesAmount);
+ }
+ }
+
+ // handle overpayment
+ if (overPaymentAmount != null &&
overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount =
accountMap.get(account).add(overPaymentAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, overPaymentAmount);
+ }
+ }
+
+ for (Map.Entry<GLAccount, BigDecimal> entry : accountMap.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office,
currencyCode, loanId, transactionId, transactionDate,
+ entry.getValue(), isReversal, entry.getKey());
+ }
+
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ Long chargeId =
loanTransactionDTO.getLoanChargeData().getChargeId();
+ Integer accountMappingTypeId;
+ if (loanTransactionDTO.getLoanChargeData().isPenalty()) {
+ accountMappingTypeId =
AccrualAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
+ } else {
+ accountMappingTypeId =
AccrualAccountsForLoan.INCOME_FROM_FEES.getValue();
+ }
+
this.helper.createDebitJournalEntryOrReversalForLoanCharges(office,
currencyCode, accountMappingTypeId, loanProductId, chargeId,
+ loanId, transactionId, transactionDate, totalDebitAmount,
isReversal);
+ }
+ }
+
+ private void createJournalEntriesForLoanChargeAdjustment(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
@@ -306,6 +504,263 @@ public class AccrualBasedAccountingProcessorForLoan
implements AccountingProcess
*/
private void createJournalEntriesForRepaymentsAndWriteOffs(final LoanDTO
loanDTO, final LoanTransactionDTO loanTransactionDTO,
final Office office, final boolean writeOff, final boolean
isIncomeFromFee) {
+ final boolean isMarkedChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedChargeOff) {
+ createJournalEntriesForChargeOffLoanRepaymentAndWriteOffs(loanDTO,
loanTransactionDTO, office, writeOff, isIncomeFromFee);
+
+ } else {
+ createJournalEntriesForLoansRepaymentAndWriteOffs(loanDTO,
loanTransactionDTO, office, writeOff, isIncomeFromFee);
+ }
+ }
+
+ private void
createJournalEntriesForChargeOffLoanRepaymentAndWriteOffs(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO,
+ Office office, boolean writeOff, boolean isIncomeFromFee) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate =
loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount =
loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ // principal payment
+ if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // interest payment
+ if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId,
+ AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId, AccrualAccountsForLoan.INTEREST_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId, AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId, AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ if (isIncomeFromFee) {
+
this.helper.createCreditJournalEntryOrReversalForLoanCharges(office,
currencyCode,
+
AccrualAccountsForLoan.INCOME_FROM_FEES.getValue(), loanProductId, loanId,
transactionId, transactionDate,
+ feesAmount, isReversal,
loanTransactionDTO.getFeePayments());
+ Integer accountDebit =
AccrualAccountsForLoan.FUND_SOURCE.getValue();
+ if (accountMapForDebit.containsKey(accountDebit)) {
+ BigDecimal amount =
accountMapForDebit.get(accountDebit).add(feesAmount);
+ accountMapForDebit.put(accountDebit, amount);
+ } else {
+ accountMapForDebit.put(accountDebit, feesAmount);
+ }
+
+ } else {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId, AccrualAccountsForLoan.FEES_RECEIVABLE.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ }
+
+ // handle penalties
+ if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ if (isIncomeFromFee) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.INCOME_FROM_PENALTIES.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
AccrualAccountsForLoan.PENALTIES_RECEIVABLE.getValue(),
AccrualAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+ }
+
+ }
+
+ // overpayment
+ if (overPaymentAmount != null &&
overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, AccrualAccountsForLoan.OVERPAYMENT.getValue(),
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry :
accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office,
currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (writeOff) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office,
currencyCode,
+ AccrualAccountsForLoan.LOSSES_WRITTEN_OFF.getValue(),
loanProductId, paymentTypeId, loanId, transactionId,
+ transactionDate, totalDebitAmount, isReversal);
+ } else {
+ if (loanTransactionDTO.isLoanToLoanTransfer()) {
+
this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
FinancialActivity.ASSET_TRANSFER.getValue(),
+ loanProductId, paymentTypeId, loanId,
transactionId, transactionDate, totalDebitAmount, isReversal);
+ } else if (loanTransactionDTO.isAccountTransfer()) {
+
this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
+ FinancialActivity.LIABILITY_TRANSFER.getValue(),
loanProductId, paymentTypeId, loanId, transactionId,
+ transactionDate, totalDebitAmount, isReversal);
+ } else {
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry :
accountMapForDebit.entrySet()) {
+
this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
debitEntry.getKey().intValue(),
+ loanProductId, paymentTypeId, loanId,
transactionId, transactionDate, debitEntry.getValue(), isReversal);
+ }
+ }
+ }
+ }
+
+ /**
+ * Charge Refunds (and their reversals) have an extra refund related
pair of journal entries in addition to
+ * those related to the repayment above
+ ***/
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (loanTransactionDTO.getTransactionType().isChargeRefund()) {
+ Integer incomeAccount =
this.helper.getValueForFeeOrPenaltyIncomeAccount(loanTransactionDTO.getChargeRefundChargeType());
+ this.helper.createJournalEntriesAndReversalsForLoan(office,
currencyCode, incomeAccount,
+ AccrualAccountsForLoan.FUND_SOURCE.getValue(),
loanProductId, paymentTypeId, loanId, transactionId, transactionDate,
+ totalDebitAmount, isReversal);
+ }
+ }
+
+ }
+
+ private void createJournalEntriesForLoansRepaymentAndWriteOffs(final
LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
+ final Office office, final boolean writeOff, final boolean
isIncomeFromFee) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
index 60cb1c7dc..f8bae9f62 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
@@ -26,7 +26,6 @@ import java.util.List;
import java.util.Map;
import lombok.RequiredArgsConstructor;
import org.apache.fineract.accounting.closure.domain.GLClosure;
-import org.apache.fineract.accounting.common.AccountingConstants;
import
org.apache.fineract.accounting.common.AccountingConstants.CashAccountsForLoan;
import
org.apache.fineract.accounting.common.AccountingConstants.FinancialActivity;
import org.apache.fineract.accounting.glaccount.domain.GLAccount;
@@ -115,10 +114,108 @@ public class CashBasedAccountingProcessorForLoan
implements AccountingProcessorF
else if
(loanTransactionDTO.getTransactionType().isChargeAdjustment()) {
createJournalEntriesForChargeAdjustment(loanDTO,
loanTransactionDTO, office);
}
+ // Logic for Charge-Off
+ else if (loanTransactionDTO.getTransactionType().isChargeoff()) {
+ createJournalEntriesForChargeOff(loanDTO, loanTransactionDTO,
office);
+ }
+ }
+ }
+
+ private void createJournalEntriesForChargeOff(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate =
loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ // principal payment
+ if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+
CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(), accountMapForCredit,
accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+ }
+
+ // interest payment
+ if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId, CashAccountsForLoan.INTEREST_ON_LOANS.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId,
CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ // handle penalties payment
+ if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry :
accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office,
currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry :
accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office,
currencyCode, debitEntry.getKey().intValue(), loanProductId,
+ paymentTypeId, loanId, transactionId, transactionDate,
debitEntry.getValue(), isReversal);
+ }
+
+ }
+
+ private void populateCreditDebitMaps(Long loanProductId, BigDecimal
transactionPartAmount, Long paymentTypeId,
+ Integer creditAccountType, Integer debitAccountType,
Map<GLAccount, BigDecimal> accountMapForCredit,
+ Map<Integer, BigDecimal> accountMapForDebit) {
+ GLAccount accountCredit =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId, creditAccountType,
paymentTypeId);
+ if (accountMapForCredit.containsKey(accountCredit)) {
+ BigDecimal amount =
accountMapForCredit.get(accountCredit).add(transactionPartAmount);
+ accountMapForCredit.put(accountCredit, amount);
+ } else {
+ accountMapForCredit.put(accountCredit, transactionPartAmount);
+ }
+ Integer accountDebit = debitAccountType;
+ if (accountMapForDebit.containsKey(accountDebit)) {
+ BigDecimal amount =
accountMapForDebit.get(accountDebit).add(transactionPartAmount);
+ accountMapForDebit.put(accountDebit, amount);
+ } else {
+ accountMapForDebit.put(accountDebit, transactionPartAmount);
}
}
private void createJournalEntriesForChargeAdjustment(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
+ final boolean isMarkedAsChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedAsChargeOff) {
+ createJournalEntriesForChargeOffLoanChargeAdjustment(loanDTO,
loanTransactionDTO, office);
+ } else {
+ createJournalEntriesForLoanChargeAdjustment(loanDTO,
loanTransactionDTO, office);
+ }
+
+ }
+
+ private void createJournalEntriesForChargeOffLoanChargeAdjustment(LoanDTO
loanDTO, LoanTransactionDTO loanTransactionDTO,
+ Office office) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
@@ -143,7 +240,7 @@ public class CashBasedAccountingProcessorForLoan implements
AccountingProcessorF
if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(principalAmount);
GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
-
AccountingConstants.CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
paymentTypeId);
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
accountMap.put(account, principalAmount);
}
@@ -151,7 +248,7 @@ public class CashBasedAccountingProcessorForLoan implements
AccountingProcessorF
if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(interestAmount);
GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
-
AccountingConstants.CashAccountsForLoan.INTEREST_ON_LOANS.getValue(),
paymentTypeId);
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
if (accountMap.containsKey(account)) {
BigDecimal amount =
accountMap.get(account).add(interestAmount);
accountMap.put(account, amount);
@@ -164,7 +261,106 @@ public class CashBasedAccountingProcessorForLoan
implements AccountingProcessorF
if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(feesAmount);
GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
-
AccountingConstants.CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
paymentTypeId);
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount = accountMap.get(account).add(feesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, feesAmount);
+ }
+ }
+
+ // handle penalties payment
+ if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount =
accountMap.get(account).add(penaltiesAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, penaltiesAmount);
+ }
+ }
+
+ // handle overpayment
+ if (overPaymentAmount != null &&
overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
CashAccountsForLoan.OVERPAYMENT.getValue(),
+ paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount =
accountMap.get(account).add(overPaymentAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, overPaymentAmount);
+ }
+ }
+
+ for (Map.Entry<GLAccount, BigDecimal> entry : accountMap.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office,
currencyCode, loanId, transactionId, transactionDate,
+ entry.getValue(), isReversal, entry.getKey());
+ }
+
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ Long chargeId =
loanTransactionDTO.getLoanChargeData().getChargeId();
+ Integer accountMappingTypeId;
+ if (loanTransactionDTO.getLoanChargeData().isPenalty()) {
+ accountMappingTypeId =
CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
+ } else {
+ accountMappingTypeId =
CashAccountsForLoan.INCOME_FROM_FEES.getValue();
+ }
+
this.helper.createDebitJournalEntryOrReversalForLoanCharges(office,
currencyCode, accountMappingTypeId, loanProductId, chargeId,
+ loanId, transactionId, transactionDate, totalDebitAmount,
isReversal);
+ }
+ }
+
+ private void createJournalEntriesForLoanChargeAdjustment(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate =
loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount =
loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
+
+ // handle principal payment (and reversals)
+ if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ paymentTypeId);
+ accountMap.put(account, principalAmount);
+ }
+
+ // handle interest payment (and reversals)
+ if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
+ CashAccountsForLoan.INTEREST_ON_LOANS.getValue(),
paymentTypeId);
+ if (accountMap.containsKey(account)) {
+ BigDecimal amount =
accountMap.get(account).add(interestAmount);
+ accountMap.put(account, amount);
+ } else {
+ accountMap.put(account, interestAmount);
+ }
+ }
+
+ // handle fees payment (and reversals)
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
+ paymentTypeId);
if (accountMap.containsKey(account)) {
BigDecimal amount = accountMap.get(account).add(feesAmount);
accountMap.put(account, amount);
@@ -189,8 +385,8 @@ public class CashBasedAccountingProcessorForLoan implements
AccountingProcessorF
// handle overpayment
if (overPaymentAmount != null &&
overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
- GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
-
AccountingConstants.CashAccountsForLoan.OVERPAYMENT.getValue(), paymentTypeId);
+ GLAccount account =
this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
CashAccountsForLoan.OVERPAYMENT.getValue(),
+ paymentTypeId);
if (accountMap.containsKey(account)) {
BigDecimal amount =
accountMap.get(account).add(overPaymentAmount);
accountMap.put(account, amount);
@@ -208,9 +404,9 @@ public class CashBasedAccountingProcessorForLoan implements
AccountingProcessorF
Long chargeId =
loanTransactionDTO.getLoanChargeData().getChargeId();
Integer accountMappingTypeId;
if (loanTransactionDTO.getLoanChargeData().isPenalty()) {
- accountMappingTypeId =
AccountingConstants.CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
+ accountMappingTypeId =
CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue();
} else {
- accountMappingTypeId =
AccountingConstants.CashAccountsForLoan.INCOME_FROM_FEES.getValue();
+ accountMappingTypeId =
CashAccountsForLoan.INCOME_FROM_FEES.getValue();
}
this.helper.createDebitJournalEntryOrReversalForLoanCharges(office,
currencyCode, accountMappingTypeId, loanProductId, chargeId,
loanId, transactionId, transactionDate, totalDebitAmount,
isReversal);
@@ -324,6 +520,224 @@ public class CashBasedAccountingProcessorForLoan
implements AccountingProcessorF
*/
private void createJournalEntriesForRepayments(final LoanDTO loanDTO,
final LoanTransactionDTO loanTransactionDTO,
final Office office) {
+
+ final boolean isMarkedChargeOff = loanDTO.isMarkedAsChargeOff();
+ if (isMarkedChargeOff) {
+ createJournalEntriesForChargeOffLoanRepayments(loanDTO,
loanTransactionDTO, office);
+
+ } else {
+ createJournalEntriesForLoanRepayments(loanDTO, loanTransactionDTO,
office);
+ }
+
+ }
+
+ private void createJournalEntriesForChargeOffLoanRepayments(LoanDTO
loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
+ // loan properties
+ final Long loanProductId = loanDTO.getLoanProductId();
+ final Long loanId = loanDTO.getLoanId();
+ final String currencyCode = loanDTO.getCurrencyCode();
+ final boolean isMarkedFraud = loanDTO.isMarkedAsFraud();
+
+ // transaction properties
+ final String transactionId = loanTransactionDTO.getTransactionId();
+ final LocalDate transactionDate =
loanTransactionDTO.getTransactionDate();
+ final BigDecimal principalAmount = loanTransactionDTO.getPrincipal();
+ final BigDecimal interestAmount = loanTransactionDTO.getInterest();
+ final BigDecimal feesAmount = loanTransactionDTO.getFees();
+ final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+ final BigDecimal overPaymentAmount =
loanTransactionDTO.getOverPayment();
+ final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
+ final boolean isReversal = loanTransactionDTO.isReversed();
+
+ Map<GLAccount, BigDecimal> accountMapForCredit = new LinkedHashMap<>();
+ Map<Integer, BigDecimal> accountMapForDebit = new LinkedHashMap<>();
+
+ BigDecimal totalDebitAmount = new BigDecimal(0);
+
+ // principal payment
+ if (principalAmount != null &&
principalAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(principalAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ if (isMarkedFraud) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+
CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+ }
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, principalAmount,
paymentTypeId, CashAccountsForLoan.LOAN_PORTFOLIO.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // interest payment
+ if (interestAmount != null &&
interestAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(interestAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
accountMapForCredit, accountMapForDebit);
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, interestAmount,
paymentTypeId, CashAccountsForLoan.INTEREST_ON_LOANS.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // handle fees payment
+ if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(feesAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, feesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_FEES.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // handle penalties payment
+ if (penaltiesAmount != null &&
penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
CashAccountsForLoan.FUND_SOURCE.getValue(),
+ accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, penaltiesAmount,
paymentTypeId, CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // overpayment
+ if (overPaymentAmount != null &&
overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
+ totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
+ if
(loanTransactionDTO.getTransactionType().isMerchantIssuedRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isPayoutRefund()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else if
(loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
accountMapForCredit, accountMapForDebit);
+ } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+
+ } else {
+ populateCreditDebitMaps(loanProductId, overPaymentAmount,
paymentTypeId, CashAccountsForLoan.OVERPAYMENT.getValue(),
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
accountMapForCredit, accountMapForDebit);
+ }
+
+ }
+
+ // create credit entries
+ for (Map.Entry<GLAccount, BigDecimal> creditEntry :
accountMapForCredit.entrySet()) {
+ this.helper.createCreditJournalEntryOrReversalForLoan(office,
currencyCode, loanId, transactionId, transactionDate,
+ creditEntry.getValue(), isReversal, creditEntry.getKey());
+ }
+
+ /*** create a single debit entry (or reversal) for the entire amount
**/
+ if (loanTransactionDTO.isLoanToLoanTransfer()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office,
currencyCode, FinancialActivity.ASSET_TRANSFER.getValue(),
+ loanProductId, paymentTypeId, loanId, transactionId,
transactionDate, totalDebitAmount, isReversal);
+ } else if (loanTransactionDTO.isAccountTransfer()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office,
currencyCode, FinancialActivity.LIABILITY_TRANSFER.getValue(),
+ loanProductId, paymentTypeId, loanId, transactionId,
transactionDate, totalDebitAmount, isReversal);
+ } else {
+ // create debit entries
+ for (Map.Entry<Integer, BigDecimal> debitEntry :
accountMapForDebit.entrySet()) {
+ this.helper.createDebitJournalEntryOrReversalForLoan(office,
currencyCode, debitEntry.getKey().intValue(), loanProductId,
+ paymentTypeId, loanId, transactionId, transactionDate,
debitEntry.getValue(), isReversal);
+ }
+ }
+
+ /**
+ * Charge Refunds (and their reversals) have an extra refund related
pair of journal entries in addition to
+ * those related to the repayment above
+ ***/
+ if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
+ if (loanTransactionDTO.getTransactionType().isChargeRefund()) {
+ Integer incomeAccount =
this.helper.getValueForFeeOrPenaltyIncomeAccount(loanTransactionDTO.getChargeRefundChargeType());
+ this.helper.createJournalEntriesAndReversalsForLoan(office,
currencyCode, incomeAccount,
+ CashAccountsForLoan.FUND_SOURCE.getValue(),
loanProductId, paymentTypeId, loanId, transactionId, transactionDate,
+ totalDebitAmount, isReversal);
+ }
+ }
+ }
+
+ private void createJournalEntriesForLoanRepayments(LoanDTO loanDTO,
LoanTransactionDTO loanTransactionDTO, Office office) {
// loan properties
final Long loanProductId = loanDTO.getLoanProductId();
final Long loanId = loanDTO.getLoanId();
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
index e7514deb7..fc2c49615 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
@@ -263,12 +263,26 @@ public class LoanProductToGLAccountMappingHelper extends
ProductToGLAccountMappi
changes);
mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
CashAccountsForLoan.INCOME_FROM_RECOVERY.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ loanProductId,
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ loanProductId,
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+ loanProductId,
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.toString(), changes);
// expenses
mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
CashAccountsForLoan.LOSSES_WRITTEN_OFF.getValue(),
CashAccountsForLoan.LOSSES_WRITTEN_OFF.toString(), changes);
mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
CashAccountsForLoan.GOODWILL_CREDIT.toString(), changes);
+ mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
CashAccountsForLoan.CHARGE_OFF_EXPENSE.toString(), changes);
+ mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+ loanProductId,
CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+
CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.toString(), changes);
// liabilities
mergeLoanToLiabilityAccountMappingChanges(element,
LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,
@@ -307,6 +321,15 @@ public class LoanProductToGLAccountMappingHelper extends
ProductToGLAccountMappi
mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.toString(),
changes);
+ mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+ loanProductId,
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+ loanProductId,
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.toString(), changes);
+ mergeLoanToIncomeAccountMappingChanges(element,
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+ loanProductId,
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.toString(), changes);
// expenses
mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
@@ -314,6 +337,12 @@ public class LoanProductToGLAccountMappingHelper extends
ProductToGLAccountMappi
changes);
mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
AccrualAccountsForLoan.GOODWILL_CREDIT.toString(), changes);
+ mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue(),
AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.toString(),
+ changes);
+ mergeLoanToExpenseAccountMappingChanges(element,
LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+ loanProductId,
AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
+
AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.toString(), changes);
// liabilities
mergeLoanToLiabilityAccountMappingChanges(element,
LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
index 3b594ba56..a9acb2bbb 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
@@ -84,6 +84,11 @@ public class ProductToGLAccountMappingHelper {
if (accountMapping == null) {
ArrayList<String> optionalProductToGLAccountMappingEntries =
new ArrayList<String>();
optionalProductToGLAccountMappingEntries.add("goodwillCreditAccountId");
+
optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffInterestAccountId");
+
optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffFeesAccountId");
+
optionalProductToGLAccountMappingEntries.add("chargeOffAccountId");
+
optionalProductToGLAccountMappingEntries.add("chargeOffFraudAccountId");
+
optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffPenaltyAccountId");
if
(optionalProductToGLAccountMappingEntries.contains(paramName)) {
saveProductToAccountMapping(element, paramName, productId,
accountTypeId, expectedAccountType, portfolioProductType);
} else {
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
index 5cf3f735d..c34e27c87 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
@@ -138,6 +138,16 @@ public class
ProductToGLAccountMappingReadPlatformServiceImpl implements Product
accountMappingDetails.put(LoanProductAccountingDataParams.OVERPAYMENT.getValue(),
gLAccountData);
} else if
(glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_RECOVERY)) {
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_RECOVERY.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(CashAccountsForLoan.CHARGE_OFF_EXPENSE)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_EXPENSE.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
gLAccountData);
}
}
} else if
(AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingType)
@@ -178,6 +188,16 @@ public class
ProductToGLAccountMappingReadPlatformServiceImpl implements Product
accountMappingDetails.put(LoanProductAccountingDataParams.PENALTIES_RECEIVABLE.getValue(),
gLAccountData);
} else if
(glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_RECOVERY)) {
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_RECOVERY.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST))
{
+
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(AccrualAccountsForLoan.CHARGE_OFF_EXPENSE)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_EXPENSE.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE)) {
+
accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
gLAccountData);
+ } else if
(glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY))
{
+
accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
gLAccountData);
}
}
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
index 41d94d28b..c09d8ec64 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
@@ -86,6 +86,15 @@ public class
ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
loanProductId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
loanProductId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
loanProductId,
+
CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue());
// expenses
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
@@ -94,6 +103,12 @@ public class
ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
CashAccountsForLoan.GOODWILL_CREDIT.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+
LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ CashAccountsForLoan.CHARGE_OFF_EXPENSE.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+
LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), loanProductId,
+
CashAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue());
// liabilities
this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
@@ -140,6 +155,15 @@ public class
ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(), loanProductId,
AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
loanProductId,
+
AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue());
// expenses
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
@@ -148,6 +172,12 @@ public class
ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
AccrualAccountsForLoan.GOODWILL_CREDIT.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+
LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), loanProductId,
+ AccrualAccountsForLoan.CHARGE_OFF_EXPENSE.getValue());
+
this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+
LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), loanProductId,
+
AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE.getValue());
// liabilities
this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
index e86183190..47ed70bf7 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
@@ -53,6 +53,7 @@ public class LoanTransactionEnumData {
private final boolean creditBalanceRefund;
private final boolean chargeAdjustment;
private final boolean chargeback;
+ private final boolean chargeoff;
public LoanTransactionEnumData(final Long id, final String code, final
String value) {
this.id = id;
@@ -81,6 +82,7 @@ public class LoanTransactionEnumData {
this.creditBalanceRefund = Long.valueOf(20).equals(this.id);
this.chargeback = Long.valueOf(25).equals(this.id);
this.chargeAdjustment = Long.valueOf(26).equals(this.id);
+ this.chargeoff = Long.valueOf(27).equals(this.id);
}
public boolean isRepaymentType() {
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
index 4de3ed85c..d66428e6b 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
@@ -4526,6 +4526,8 @@ public class Loan extends
AbstractAuditableWithUTCDateTimeCustom {
accountingBridgeData.put("upfrontAccrualBasedAccountingEnabled",
isUpfrontAccrualAccountingEnabledOnLoanProduct());
accountingBridgeData.put("periodicAccrualBasedAccountingEnabled",
isPeriodicAccrualAccountingEnabledOnLoanProduct());
accountingBridgeData.put("isAccountTransfer", isAccountTransfer);
+ accountingBridgeData.put("isChargeOff", isChargedOff());
+ accountingBridgeData.put("isFraud", isFraud());
final List<Map<String, Object>> newLoanTransactions = new
ArrayList<>();
for (final LoanTransaction transaction : this.loanTransactions) {
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
index 26090f0bb..f0c46d89c 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
@@ -277,7 +277,7 @@ public class LoanAccrualWritePlatformServiceImpl implements
LoanAccrualWritePlat
this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
}
- public Map<String, Object> deriveAccountingBridgeData(final
LoanScheduleAccrualData loanScheduleAccrualData,
+ private Map<String, Object> deriveAccountingBridgeData(final
LoanScheduleAccrualData loanScheduleAccrualData,
final Map<String, Object> transactionMap) {
final Map<String, Object> accountingBridgeData = new LinkedHashMap<>();
@@ -289,6 +289,8 @@ public class LoanAccrualWritePlatformServiceImpl implements
LoanAccrualWritePlat
accountingBridgeData.put("upfrontAccrualBasedAccountingEnabled",
false);
accountingBridgeData.put("periodicAccrualBasedAccountingEnabled",
true);
accountingBridgeData.put("isAccountTransfer", false);
+ accountingBridgeData.put("isChargeOff", false);
+ accountingBridgeData.put("isFraud", false);
final List<Map<String, Object>> newLoanTransactions = new
ArrayList<>();
newLoanTransactions.add(transactionMap);
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
index 53400439a..aba8b4476 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
@@ -2675,8 +2675,12 @@ public class LoanWritePlatformServiceJpaRepositoryImpl
implements LoanWritePlatf
loan.markAsChargedOff(transactionDate, currentUser, null);
}
+ final List<Long> existingTransactionIds =
loan.findExistingTransactionIds();
+ final List<Long> existingReversedTransactionIds =
loan.findExistingReversedTransactionIds();
+
LoanTransaction chargeOffTransaction = LoanTransaction.chargeOff(loan,
transactionDate, txnExternalId);
- loanTransactionRepository.saveAndFlush(chargeOffTransaction);
+ loan.addLoanTransaction(chargeOffTransaction);
+ saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
String noteText =
command.stringValueOfParameterNamed(LoanApiConstants.noteParameterName);
if (StringUtils.isNotBlank(noteText)) {
@@ -2685,7 +2689,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl
implements LoanWritePlatf
this.noteRepository.save(note);
}
- // TODO: add accounting
+ postJournalEntries(loan, existingTransactionIds,
existingReversedTransactionIds);
businessEventNotifierService.notifyPostBusinessEvent(new
LoanChargeOffPostBusinessEvent(chargeOffTransaction));
return new CommandProcessingResultBuilder() //
.withCommandId(command.commandId()) //
diff --git
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
index bcdd51a9d..0fe3ac997 100644
---
a/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
+++
b/fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
@@ -119,7 +119,11 @@ public final class LoanProductDataValidator {
LoanProductAccountingParams.GOODWILL_CREDIT.getValue(),
LoanProductAccountingParams.PENALTIES_RECEIVABLE.getValue(),
LoanProductAccountingParams.PAYMENT_CHANNEL_FUND_SOURCE_MAPPING.getValue(),
LoanProductAccountingParams.FEE_INCOME_ACCOUNT_MAPPING.getValue(),
LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(),
-
LoanProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(),
LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
+
LoanProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(),
+ LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(),
+ LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
+
LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.PRINCIPAL_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.INTEREST_RATE_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.NUMBER_OF_REPAYMENT_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
LoanProductConstants.SHORT_NAME,
@@ -639,6 +643,31 @@ public final class LoanProductDataValidator {
baseDataValidator.reset().parameter(LoanProductAccountingParams.OVERPAYMENT.getValue()).value(overpaymentAccountId).notNull()
.integerGreaterThanZero();
+ final Long incomeFromChargeOffInterestAccountId =
this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue())
+
.value(incomeFromChargeOffInterestAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffFeesAccountId =
this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue())
+
.value(incomeFromChargeOffFeesAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffPenaltyAccountId =
this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue())
+
.value(incomeFromChargeOffPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffExpenseAccountId = this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue()).value(chargeOffExpenseAccountId)
+ .ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffFraudExpenseAccountId = this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue())
+
.value(chargeOffFraudExpenseAccountId).ignoreIfNull().integerGreaterThanZero();
+
validatePaymentChannelFundSourceMappings(baseDataValidator,
element);
validateChargeToIncomeAccountMappings(baseDataValidator, element);
@@ -1484,6 +1513,31 @@ public final class LoanProductDataValidator {
baseDataValidator.reset().parameter(LoanProductAccountingParams.PENALTIES_RECEIVABLE.getValue()).value(receivablePenaltyAccountId)
.ignoreIfNull().integerGreaterThanZero();
+ final Long incomeFromChargeOffInterestAccountId =
this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue())
+
.value(incomeFromChargeOffInterestAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffFeesAccountId = this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue())
+
.value(incomeFromChargeOffFeesAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long incomeFromChargeOffPenaltyAccountId = this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue())
+
.value(incomeFromChargeOffPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffExpenseAccountId = this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue()).value(chargeOffExpenseAccountId)
+ .ignoreIfNull().integerGreaterThanZero();
+
+ final Long chargeOffFraudExpenseAccountId = this.fromApiJsonHelper
+
.extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(),
element);
+
baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue())
+
.value(chargeOffFraudExpenseAccountId).ignoreIfNull().integerGreaterThanZero();
+
validatePaymentChannelFundSourceMappings(baseDataValidator, element);
validateChargeToIncomeAccountMappings(baseDataValidator, element);
diff --git
a/integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
b/integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
new file mode 100644
index 000000000..2ee0379a2
--- /dev/null
+++
b/integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
@@ -0,0 +1,450 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.integrationtests;
+
+import static org.junit.jupiter.api.Assertions.assertTrue;
+
+import io.restassured.builder.RequestSpecBuilder;
+import io.restassured.builder.ResponseSpecBuilder;
+import io.restassured.http.ContentType;
+import io.restassured.specification.RequestSpecification;
+import io.restassured.specification.ResponseSpecification;
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.time.format.DateTimeFormatterBuilder;
+import java.util.UUID;
+import org.apache.fineract.client.models.GetLoansLoanIdResponse;
+import org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdRequest;
+import
org.apache.fineract.client.models.PostLoansLoanIdChargesChargeIdResponse;
+import org.apache.fineract.client.models.PostLoansLoanIdTransactionsRequest;
+import org.apache.fineract.client.models.PostLoansLoanIdTransactionsResponse;
+import org.apache.fineract.client.models.PutLoansLoanIdResponse;
+import org.apache.fineract.integrationtests.common.ClientHelper;
+import org.apache.fineract.integrationtests.common.Utils;
+import org.apache.fineract.integrationtests.common.accounting.Account;
+import org.apache.fineract.integrationtests.common.accounting.AccountHelper;
+import org.apache.fineract.integrationtests.common.accounting.JournalEntry;
+import
org.apache.fineract.integrationtests.common.accounting.JournalEntryHelper;
+import org.apache.fineract.integrationtests.common.charges.ChargesHelper;
+import
org.apache.fineract.integrationtests.common.loans.LoanApplicationTestBuilder;
+import
org.apache.fineract.integrationtests.common.loans.LoanProductTestBuilder;
+import org.apache.fineract.integrationtests.common.loans.LoanTransactionHelper;
+import org.apache.fineract.integrationtests.common.system.CodeHelper;
+import org.junit.jupiter.api.BeforeEach;
+import org.junit.jupiter.api.Test;
+
+public class LoanChargeOffAccountingTest {
+
+ private ResponseSpecification responseSpec;
+ private ResponseSpecification responseSpec403;
+ private RequestSpecification requestSpec;
+ private ClientHelper clientHelper;
+ private LoanTransactionHelper loanTransactionHelper;
+ private LoanTransactionHelper loanTransactionHelperValidationError;
+ private JournalEntryHelper journalEntryHelper;
+ private AccountHelper accountHelper;
+ private Account assetAccount;
+ private Account incomeAccount;
+ private Account expenseAccount;
+ private Account overpaymentAccount;
+ private DateTimeFormatter dateFormatter = new
DateTimeFormatterBuilder().appendPattern("dd MMMM yyyy").toFormatter();
+
+ @BeforeEach
+ public void setup() {
+ Utils.initializeRESTAssured();
+ this.requestSpec = new
RequestSpecBuilder().setContentType(ContentType.JSON).build();
+ this.requestSpec.header("Authorization", "Basic " +
Utils.loginIntoServerAndGetBase64EncodedAuthenticationKey());
+ this.responseSpec = new
ResponseSpecBuilder().expectStatusCode(200).build();
+ this.responseSpec403 = new
ResponseSpecBuilder().expectStatusCode(403).build();
+ this.loanTransactionHelper = new
LoanTransactionHelper(this.requestSpec, this.responseSpec);
+ this.loanTransactionHelperValidationError = new
LoanTransactionHelper(this.requestSpec, new ResponseSpecBuilder().build());
+ this.accountHelper = new AccountHelper(this.requestSpec,
this.responseSpec);
+ this.assetAccount = this.accountHelper.createAssetAccount();
+ this.incomeAccount = this.accountHelper.createIncomeAccount();
+ this.expenseAccount = this.accountHelper.createExpenseAccount();
+ this.overpaymentAccount = this.accountHelper.createLiabilityAccount();
+ this.journalEntryHelper = new JournalEntryHelper(this.requestSpec,
this.responseSpec);
+ this.clientHelper = new ClientHelper(this.requestSpec,
this.responseSpec);
+ }
+
+ @Test
+ public void
loanChargeOffAccountingTreatmentTestForPeriodicAccrualAccounting() {
+ // Loan ExternalId
+ String loanExternalIdStr = UUID.randomUUID().toString();
+
+ // Product to GL account mapping for test
+ // ASSET
+ //
-fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId,receivableFeeAccountId,receivablePenaltyAccountId,receivableInterestAccountId
+ //
INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId
+ //
EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+ // LIABILITY-overpaymentLiabilityAccountId
+
+ final Integer loanProductID =
createLoanProductWithPeriodicAccrualAccounting(assetAccount, incomeAccount,
expenseAccount,
+ overpaymentAccount);
+ final Integer clientId =
clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+ final Integer loanId = createLoanAccount(clientId, loanProductID,
loanExternalIdStr);
+
+ // apply charges
+ Integer feeCharge = ChargesHelper.createCharges(requestSpec,
responseSpec,
+
ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT,
"10", false));
+
+ LocalDate targetDate = LocalDate.of(2022, 9, 5);
+ final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+ Integer feeLoanChargeId =
this.loanTransactionHelper.addChargesForLoan(loanId,
+
LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge),
feeCharge1AddedDate, "10"));
+
+ // apply penalty
+ Integer penalty = ChargesHelper.createCharges(requestSpec,
responseSpec,
+
ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT,
"10", true));
+
+ final String penaltyCharge1AddedDate =
dateFormatter.format(targetDate);
+
+ Integer penalty1LoanChargeId =
this.loanTransactionHelper.addChargesForLoan(loanId,
+
LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty),
penaltyCharge1AddedDate, "10"));
+
+ // set loan as chargeoff
+ String randomText = Utils.randomStringGenerator("en", 5) +
Utils.randomNumberGenerator(6) + Utils.randomStringGenerator("is", 5);
+ Integer chargeOffReasonId =
CodeHelper.createChargeOffCodeValue(requestSpec, responseSpec, randomText, 1);
+ String transactionExternalId = UUID.randomUUID().toString();
+ this.loanTransactionHelper.chargeOffLoan((long) loanId, new
PostLoansLoanIdTransactionsRequest().transactionDate("6 September 2022")
+ .locale("en").dateFormat("dd MMMM
yyyy").externalId(transactionExternalId).chargeOffReasonId((long)
chargeOffReasonId));
+
+ GetLoansLoanIdResponse loanDetails =
this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries For ChargeOff Transaction
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"6 September 2022",
+ new JournalEntry(1020, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6
September 2022",
+ new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6
September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6
September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+
+ // make Repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction =
loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("7 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Repayment transaction
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "7
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"7 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Merchant Refund
+ final PostLoansLoanIdTransactionsResponse merchantIssuedRefund_1 =
loanTransactionHelper.makeMerchantIssuedRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("8 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Merchant Refund
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "8
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"8 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Payout Refund
+ final PostLoansLoanIdTransactionsResponse payoutRefund_1 =
loanTransactionHelper.makePayoutRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("9 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Payout Refund
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "9
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"9 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Goodwill Credit
+ final PostLoansLoanIdTransactionsResponse goodwillCredit_1 =
loanTransactionHelper.makeGoodwillCredit((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("10 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Goodwill Credit
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "10
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "10
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+
+ // make overpaid repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction_1 =
loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("11 September 2022").locale("en")
+ .transactionAmount(720.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal entries for overpaid repayment
+
this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount,
"11 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "11
September 2022",
+ new JournalEntry(620, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"11 September 2022",
+ new JournalEntry(720, JournalEntry.TransactionType.DEBIT));
+
+ // CBR for making loan active again
+ final PostLoansLoanIdTransactionsResponse cbr_transaction =
loanTransactionHelper.makeCreditBalanceRefund(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("12 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ // Charge Adjustment making loan overpaid
+ final PostLoansLoanIdChargesChargeIdResponse chargeAdjustmentResult =
loanTransactionHelper.chargeAdjustment((long) loanId,
+ (long) feeLoanChargeId, new
PostLoansLoanIdChargesChargeIdRequest().amount(10.0).locale("en"));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+
+ final LocalDate todaysDate = Utils.getLocalDateOfTenant();
+ String transactionDate = Utils.dateFormatter.format(todaysDate);
+
+ // verify Journal entries for Charge Adjustment
+
this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount,
transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount,
transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+ }
+
+ @Test
+ public void
loanChargeOffFraudAccountingTreatmentTestForCashBasedAccounting() {
+ // Loan ExternalId
+ String loanExternalIdStr = UUID.randomUUID().toString();
+
+ // Product to GL account mapping for test
+ // ASSET
+ //
-fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId
+ //
INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId
+ //
EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+ // LIABILITY-overpaymentLiabilityAccountId
+
+ final Integer loanProductID =
createLoanProductWithCashBasedAccounting(assetAccount, incomeAccount,
expenseAccount,
+ overpaymentAccount);
+ final Integer clientId =
clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+ final Integer loanId = createLoanAccount(clientId, loanProductID,
loanExternalIdStr);
+
+ // apply charges
+ Integer feeCharge = ChargesHelper.createCharges(requestSpec,
responseSpec,
+
ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT,
"10", false));
+
+ LocalDate targetDate = LocalDate.of(2022, 9, 5);
+ final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+ Integer feeLoanChargeId =
this.loanTransactionHelper.addChargesForLoan(loanId,
+
LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge),
feeCharge1AddedDate, "10"));
+
+ // apply penalty
+ Integer penalty = ChargesHelper.createCharges(requestSpec,
responseSpec,
+
ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT,
"10", true));
+
+ final String penaltyCharge1AddedDate =
dateFormatter.format(targetDate);
+
+ Integer penalty1LoanChargeId =
this.loanTransactionHelper.addChargesForLoan(loanId,
+
LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty),
penaltyCharge1AddedDate, "10"));
+
+ // set loan as fraud
+ final String command = "markAsFraud";
+ String payload =
loanTransactionHelper.getLoanFraudPayloadAsJSON("fraud", "true");
+ PutLoansLoanIdResponse putLoansLoanIdResponse =
loanTransactionHelper.modifyLoanCommand(loanId, command, payload,
+ this.responseSpec);
+
+ GetLoansLoanIdResponse loanDetails =
this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+
+ // set loan as chargeoff
+ String randomText = Utils.randomStringGenerator("en", 5) +
Utils.randomNumberGenerator(6) + Utils.randomStringGenerator("is", 5);
+ Integer chargeOffReasonId =
CodeHelper.createChargeOffCodeValue(requestSpec, responseSpec, randomText, 1);
+ String transactionExternalId = UUID.randomUUID().toString();
+ this.loanTransactionHelper.chargeOffLoan((long) loanId, new
PostLoansLoanIdTransactionsRequest().transactionDate("6 September 2022")
+ .locale("en").dateFormat("dd MMMM
yyyy").externalId(transactionExternalId).chargeOffReasonId((long)
chargeOffReasonId));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries For ChargeOff Transaction
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"6 September 2022",
+ new JournalEntry(1000, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6
September 2022",
+ new JournalEntry(20, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6
September 2022",
+ new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6
September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6
September 2022",
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+
+ // make Repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction =
loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("7 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Repayment transaction
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "7
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"7 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Merchant Refund
+ final PostLoansLoanIdTransactionsResponse merchantIssuedRefund_1 =
loanTransactionHelper.makeMerchantIssuedRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("8 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Merchant Refund
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "8
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"8 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Payout Refund
+ final PostLoansLoanIdTransactionsResponse payoutRefund_1 =
loanTransactionHelper.makePayoutRefund((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("9 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Payout Refund
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "9
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"9 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
+ // Goodwill Credit
+ final PostLoansLoanIdTransactionsResponse goodwillCredit_1 =
loanTransactionHelper.makeGoodwillCredit((long) loanId,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("10 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getActive());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal Entries for Goodwill Credit
+
this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "10
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.DEBIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "10
September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+
+ // make overpaid repayment
+ final PostLoansLoanIdTransactionsResponse repaymentTransaction_1 =
loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("11 September 2022").locale("en")
+ .transactionAmount(720.0));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+ assertTrue(loanDetails.getFraud());
+ assertTrue(loanDetails.getChargedOff());
+
+ // verify Journal entries for overpaid repayment
+
this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount,
"11 September 2022",
+ new JournalEntry(100, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "11
September 2022",
+ new JournalEntry(620, JournalEntry.TransactionType.CREDIT));
+ this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount,
"11 September 2022",
+ new JournalEntry(720, JournalEntry.TransactionType.DEBIT));
+
+ // CBR for making loan active again
+ final PostLoansLoanIdTransactionsResponse cbr_transaction =
loanTransactionHelper.makeCreditBalanceRefund(loanExternalIdStr,
+ new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM
yyyy").transactionDate("12 September 2022").locale("en")
+ .transactionAmount(100.0));
+
+ // Charge Adjustment making loan overpaid
+ final PostLoansLoanIdChargesChargeIdResponse chargeAdjustmentResult =
loanTransactionHelper.chargeAdjustment((long) loanId,
+ (long) feeLoanChargeId, new
PostLoansLoanIdChargesChargeIdRequest().amount(10.0).locale("en"));
+
+ loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+ assertTrue(loanDetails.getStatus().getOverpaid());
+
+ final LocalDate todaysDate = Utils.getLocalDateOfTenant();
+ String transactionDate = Utils.dateFormatter.format(todaysDate);
+
+ // verify Journal entries for Charge Adjustment
+
this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount,
transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.CREDIT));
+
this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount,
transactionDate,
+ new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+ }
+
+ private Integer createLoanAccount(final Integer clientID, final Integer
loanProductID, final String externalId) {
+
+ String loanApplicationJSON = new
LoanApplicationTestBuilder().withPrincipal("1000").withLoanTermFrequency("1")
+
.withLoanTermFrequencyAsMonths().withNumberOfRepayments("1").withRepaymentEveryAfter("1")
+
.withRepaymentFrequencyTypeAsMonths().withInterestRatePerPeriod("0").withInterestTypeAsFlatBalance()
+
.withAmortizationTypeAsEqualPrincipalPayments().withInterestCalculationPeriodTypeSameAsRepaymentPeriod()
+ .withExpectedDisbursementDate("03 September
2022").withSubmittedOnDate("01 September 2022").withLoanType("individual")
+ .withExternalId(externalId).build(clientID.toString(),
loanProductID.toString(), null);
+
+ final Integer loanId =
loanTransactionHelper.getLoanId(loanApplicationJSON);
+ loanTransactionHelper.approveLoan("02 September 2022", "1000", loanId,
null);
+ loanTransactionHelper.disburseLoanWithNetDisbursalAmount("03 September
2022", loanId, "1000");
+ return loanId;
+ }
+
+ private Integer createLoanProductWithPeriodicAccrualAccounting(final
Account... accounts) {
+
+ final String loanProductJSON = new
LoanProductTestBuilder().withPrincipal("1000").withRepaymentAfterEvery("1")
+
.withNumberOfRepayments("1").withRepaymentTypeAsMonth().withinterestRatePerPeriod("0")
+
.withInterestRateFrequencyTypeAsMonths().withAmortizationTypeAsEqualPrincipalPayment().withInterestTypeAsFlat()
+
.withAccountingRulePeriodicAccrual(accounts).withDaysInMonth("30").withDaysInYear("365").withMoratorium("0",
"0")
+ .build(null);
+
+ return this.loanTransactionHelper.getLoanProductId(loanProductJSON);
+ }
+
+ private Integer createLoanProductWithCashBasedAccounting(final Account...
accounts) {
+
+ final String loanProductJSON = new
LoanProductTestBuilder().withPrincipal("1000").withRepaymentAfterEvery("1")
+
.withNumberOfRepayments("1").withRepaymentTypeAsMonth().withinterestRatePerPeriod("0")
+
.withInterestRateFrequencyTypeAsMonths().withAmortizationTypeAsEqualPrincipalPayment().withInterestTypeAsFlat()
+
.withAccountingRuleAsCashBased(accounts).withDaysInMonth("30").withDaysInYear("365").withMoratorium("0",
"0").build(null);
+
+ return this.loanTransactionHelper.getLoanProductId(loanProductJSON);
+ }
+
+}
diff --git
a/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
b/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
index adb4700d1..7f0eb32cc 100644
---
a/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
+++
b/integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
@@ -443,11 +443,16 @@ public class LoanProductTestBuilder {
map.put("incomeFromFeeAccountId", ID);
map.put("incomeFromPenaltyAccountId", ID);
map.put("incomeFromRecoveryAccountId", ID);
+ map.put("incomeFromChargeOffInterestAccountId", ID);
+ map.put("incomeFromChargeOffFeesAccountId", ID);
+ map.put("incomeFromChargeOffPenaltyAccountId", ID);
}
if
(this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
final String ID =
this.accountList[i].getAccountID().toString();
map.put("writeOffAccountId", ID);
map.put("goodwillCreditAccountId", ID);
+ map.put("chargeOffExpenseAccountId", ID);
+ map.put("chargeOffFraudExpenseAccountId", ID);
}
if
(this.accountList[i].getAccountType().equals(Account.AccountType.LIABILITY)) {
final String ID =
this.accountList[i].getAccountID().toString();
@@ -481,11 +486,16 @@ public class LoanProductTestBuilder {
map.put("incomeFromFeeAccountId", ID);
map.put("incomeFromPenaltyAccountId", ID);
map.put("incomeFromRecoveryAccountId", ID);
+ map.put("incomeFromChargeOffInterestAccountId", ID);
+ map.put("incomeFromChargeOffFeesAccountId", ID);
+ map.put("incomeFromChargeOffPenaltyAccountId", ID);
}
if
(this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
final String ID =
this.accountList[i].getAccountID().toString();
map.put("writeOffAccountId", ID);
map.put("goodwillCreditAccountId", ID);
+ map.put("chargeOffExpenseAccountId", ID);
+ map.put("chargeOffFraudExpenseAccountId", ID);
}
if
(this.accountList[i].getAccountType().equals(Account.AccountType.LIABILITY)) {
final String ID =
this.accountList[i].getAccountID().toString();
