FINERACT-2210: Fix incorrect accounting of "buyback" for charged-off loan with fraud
This commit is contained in:
mariiaKraievska
committed by
Adam Saghy
Adam Saghy
parent
30543fd72e
commit
13c99f98ab
+5
@@ -90,6 +90,11 @@ public class InvestorAccountingHelper {
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}
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}
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public ProductToGLAccountMapping getChargeOffMappingByCodeValue(final Long loanProductId, final PortfolioProductType productType,
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final Long chargeOffReasonId) {
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return accountMappingRepository.findChargeOffReasonMapping(loanProductId, productType.getValue(), chargeOffReasonId);
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}
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private JournalEntry createCreditJournalEntryForInvestor(final Office office, final String currencyCode, final GLAccount account,
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final Long loanId, final Long transactionId, final LocalDate transactionDate, final BigDecimal amount) {
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final boolean manualEntry = false;
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+48
-35
@@ -31,6 +31,8 @@ import org.apache.fineract.accounting.financialactivityaccount.domain.FinancialA
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import org.apache.fineract.accounting.financialactivityaccount.domain.FinancialActivityAccountRepositoryWrapper;
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import org.apache.fineract.accounting.glaccount.domain.GLAccount;
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import org.apache.fineract.accounting.journalentry.domain.JournalEntry;
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import org.apache.fineract.accounting.producttoaccountmapping.domain.ProductToGLAccountMapping;
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import org.apache.fineract.infrastructure.core.service.MathUtil;
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import org.apache.fineract.investor.accounting.journalentry.service.InvestorAccountingHelper;
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import org.apache.fineract.investor.domain.ExternalAssetOwner;
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import org.apache.fineract.investor.domain.ExternalAssetOwnerJournalEntryMapping;
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@@ -39,6 +41,7 @@ import org.apache.fineract.investor.domain.ExternalAssetOwnerTransfer;
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import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferJournalEntryMapping;
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import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferJournalEntryMappingRepository;
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import org.apache.fineract.organisation.office.domain.Office;
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import org.apache.fineract.portfolio.PortfolioProductType;
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import org.apache.fineract.portfolio.loanaccount.domain.Loan;
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import org.apache.fineract.portfolio.loanaccount.domain.LoanStatus;
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import org.jetbrains.annotations.NotNull;
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@@ -94,7 +97,8 @@ public class AccountingServiceImpl implements AccountingService {
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}
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@NotNull
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private List<JournalEntry> createJournalEntries(Loan loan, ExternalAssetOwnerTransfer transfer, boolean isReversalOrder) {
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private List<JournalEntry> createJournalEntries(final Loan loan, final ExternalAssetOwnerTransfer transfer,
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final boolean isReversalOrder) {
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this.helper.checkForBranchClosures(loan.getOffice().getId(), transfer.getSettlementDate());
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// transaction properties
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final Long transactionId = transfer.getId();
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@@ -106,8 +110,8 @@ public class AccountingServiceImpl implements AccountingService {
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final BigDecimal overPaymentAmount = loan.getTotalOverpaid();
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// Moving money to asset transfer account
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List<JournalEntry> journalEntryList = createJournalEntries(loan, transactionId, transactionDate, principalAmount, interestAmount,
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feesAmount, penaltiesAmount, overPaymentAmount, !isReversalOrder);
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final List<JournalEntry> journalEntryList = createJournalEntries(loan, transactionId, transactionDate, principalAmount,
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interestAmount, feesAmount, penaltiesAmount, overPaymentAmount, !isReversalOrder);
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// Moving money from asset transfer account
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journalEntryList.addAll(createJournalEntries(loan, transactionId, transactionDate, principalAmount, interestAmount, feesAmount,
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penaltiesAmount, overPaymentAmount, isReversalOrder));
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@@ -171,82 +175,91 @@ public class AccountingServiceImpl implements AccountingService {
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});
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}
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private List<JournalEntry> createJournalEntries(Loan loan, Long transactionId, LocalDate transactionDate, BigDecimal principalAmount,
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BigDecimal interestAmount, BigDecimal feesAmount, BigDecimal penaltiesAmount, BigDecimal overPaymentAmount,
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boolean isReversalOrder) {
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Long loanProductId = loan.productId();
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Long loanId = loan.getId();
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Office office = loan.getOffice();
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String currencyCode = loan.getCurrencyCode();
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List<JournalEntry> journalEntryList = new ArrayList<>();
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private List<JournalEntry> createJournalEntries(final Loan loan, final Long transactionId, final LocalDate transactionDate,
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final BigDecimal principalAmount, final BigDecimal interestAmount, final BigDecimal feesAmount,
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final BigDecimal penaltiesAmount, final BigDecimal overPaymentAmount, final boolean isReversalOrder) {
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final Long loanProductId = loan.productId();
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final Long loanId = loan.getId();
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final Office office = loan.getOffice();
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final String currencyCode = loan.getCurrencyCode();
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final List<JournalEntry> journalEntryList = new ArrayList<>();
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BigDecimal totalDebitAmount = BigDecimal.ZERO;
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Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
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final Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
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// principal entry
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if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
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AccountingConstants.AccrualAccountsForLoan accrualAccount = AccountingConstants.AccrualAccountsForLoan.LOAN_PORTFOLIO;
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if (loan.isChargedOff()) {
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if (loan.isFraud()) {
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accrualAccount = AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE;
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} else {
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accrualAccount = AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_EXPENSE;
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}
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}
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if (MathUtil.isGreaterThanZero(principalAmount)) {
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totalDebitAmount = totalDebitAmount.add(principalAmount);
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GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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GLAccount account;
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if (loan.isChargedOff()) {
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final Long chargeOffReasonId = loan.fetchChargeOffReasonId();
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final ProductToGLAccountMapping mapping = chargeOffReasonId != null
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? helper.getChargeOffMappingByCodeValue(loanProductId, PortfolioProductType.LOAN, chargeOffReasonId)
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: null;
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if (mapping != null) {
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account = mapping.getGlAccount();
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} else {
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final AccountingConstants.AccrualAccountsForLoan accrualAccount = loan.isFraud()
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? AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_FRAUD_EXPENSE
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: AccountingConstants.AccrualAccountsForLoan.CHARGE_OFF_EXPENSE;
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account = helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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}
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} else {
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account = helper.getLinkedGLAccountForLoanProduct(loanProductId,
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AccountingConstants.AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue());
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}
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accountMap.put(account, principalAmount);
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}
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// interest entry
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if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
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if (MathUtil.isGreaterThanZero(interestAmount)) {
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AccountingConstants.AccrualAccountsForLoan accrualAccount = AccountingConstants.AccrualAccountsForLoan.INTEREST_RECEIVABLE;
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if (loan.isChargedOff()) {
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accrualAccount = AccountingConstants.AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST;
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}
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totalDebitAmount = totalDebitAmount.add(interestAmount);
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GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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final GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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if (accountMap.containsKey(account)) {
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BigDecimal amount = accountMap.get(account).add(interestAmount);
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final BigDecimal amount = accountMap.get(account).add(interestAmount);
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accountMap.put(account, amount);
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} else {
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accountMap.put(account, interestAmount);
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}
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}
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// fee entry
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if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
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if (MathUtil.isGreaterThanZero(feesAmount)) {
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AccountingConstants.AccrualAccountsForLoan accrualAccount = AccountingConstants.AccrualAccountsForLoan.FEES_RECEIVABLE;
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if (loan.isChargedOff()) {
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accrualAccount = AccountingConstants.AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_FEES;
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}
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totalDebitAmount = totalDebitAmount.add(feesAmount);
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GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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final GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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if (accountMap.containsKey(account)) {
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BigDecimal amount = accountMap.get(account).add(feesAmount);
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final BigDecimal amount = accountMap.get(account).add(feesAmount);
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accountMap.put(account, amount);
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} else {
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accountMap.put(account, feesAmount);
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}
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}
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// penalty entry
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if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
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if (MathUtil.isGreaterThanZero(penaltiesAmount)) {
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AccountingConstants.AccrualAccountsForLoan accrualAccount = AccountingConstants.AccrualAccountsForLoan.PENALTIES_RECEIVABLE;
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if (loan.isChargedOff()) {
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accrualAccount = AccountingConstants.AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY;
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}
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totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
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GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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final GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accrualAccount.getValue());
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if (accountMap.containsKey(account)) {
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BigDecimal amount = accountMap.get(account).add(penaltiesAmount);
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final BigDecimal amount = accountMap.get(account).add(penaltiesAmount);
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accountMap.put(account, amount);
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} else {
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accountMap.put(account, penaltiesAmount);
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}
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}
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// overpaid entry
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if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
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if (MathUtil.isGreaterThanZero(overPaymentAmount)) {
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totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
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GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
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final GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
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AccountingConstants.AccrualAccountsForLoan.OVERPAYMENT.getValue());
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if (accountMap.containsKey(account)) {
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BigDecimal amount = accountMap.get(account).add(overPaymentAmount);
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final BigDecimal amount = accountMap.get(account).add(overPaymentAmount);
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accountMap.put(account, amount);
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} else {
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accountMap.put(account, overPaymentAmount);
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@@ -257,7 +270,7 @@ public class AccountingServiceImpl implements AccountingService {
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journalEntryList.add(this.helper.createCreditJournalEntryOrReversalForInvestor(office, currencyCode, loanId, transactionId,
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transactionDate, entry.getValue(), isReversalOrder, entry.getKey()));
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}
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if (totalDebitAmount.compareTo(BigDecimal.ZERO) > 0) {
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if (MathUtil.isGreaterThanZero(totalDebitAmount)) {
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journalEntryList.add(this.helper.createDebitJournalEntryOrReversalForInvestor(office, currencyCode,
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AccountingConstants.FinancialActivity.ASSET_TRANSFER.getValue(), loanProductId, loanId, transactionId, transactionDate,
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totalDebitAmount, isReversalOrder));
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