Merge pull request #854 from vishwasbabu/develop

MIFOSX-865: initial work around adding support for accrual accounting

mifosng-provider/src/main/java/org/mifosplatform/accounting/common/AccountingRuleType.java

@@ -12,7 +12,8 @@ public enum AccountingRuleType {
 
     NONE(1, "accountingRuleType.none"), //
     CASH_BASED(2, "accountingRuleType.cash"), //
-    ACCRUAL_BASED(3, "accountingRuleType.accrual");
+    ACCRUAL_PERIODIC(3, "accountingRuleType.accrual.periodic"), //
+    ACCRUAL_UPFRONT(4, "accountingRuleType.accrual.upfront"); //
 
     private final Integer value;
     private final String code;

mifosng-provider/src/main/java/org/mifosplatform/accounting/producttoaccountmapping/serialization/ProductToGLAccountMappingFromApiJsonDeserializer.java

@@ -198,8 +198,8 @@ public final class ProductToGLAccountMappingFromApiJsonDeserializer {
 
             final Long writtenOff = this.fromApiJsonHelper.extractLongNamed(
                     SAVINGS_PRODUCT_ACCOUNTING_PARAMS.LOSSES_WRITTEN_OFF.getValue(), element);
-            baseDataValidator.reset().parameter(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.LOSSES_WRITTEN_OFF.getValue())
+            baseDataValidator.reset().parameter(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.LOSSES_WRITTEN_OFF.getValue()).value(writtenOff)
-                    .value(writtenOff).notNull().integerGreaterThanZero();
+                    .notNull().integerGreaterThanZero();
 
         }
 
@@ -211,7 +211,8 @@ public final class ProductToGLAccountMappingFromApiJsonDeserializer {
     }
 
     private boolean isAccrualBasedAccounting(final Integer accountingRuleType) {
-        return AccountingRuleType.ACCRUAL_BASED.getValue().equals(accountingRuleType);
+        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingRuleType)
+                || AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingRuleType);
     }
 
     private void throwExceptionIfValidationWarningsExist(final List<ApiParameterError> dataValidationErrors) {

mifosng-provider/src/main/java/org/mifosplatform/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java

@@ -139,6 +139,41 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
             case NONE:
             break;
             case CASH_BASED:
+                populateChangesForCashBasedAccounting(changes, fundAccountId, loanPortfolioAccountId, incomeFromInterestId,
+                        incomeFromFeeId, incomeFromPenaltyId, writeOffAccountId, overPaymentAccountId, transfersInSuspenseAccountId);
+            break;
+            case ACCRUAL_PERIODIC:
+                populateChangesForAccrualBasedAccounting(changes, fundAccountId, loanPortfolioAccountId, incomeFromInterestId,
+                        incomeFromFeeId, incomeFromPenaltyId, writeOffAccountId, overPaymentAccountId, transfersInSuspenseAccountId,
+                        receivableInterestAccountId, receivableFeeAccountId, receivablePenaltyAccountId);
+            break;
+            case ACCRUAL_UPFRONT:
+                populateChangesForAccrualBasedAccounting(changes, fundAccountId, loanPortfolioAccountId, incomeFromInterestId,
+                        incomeFromFeeId, incomeFromPenaltyId, writeOffAccountId, overPaymentAccountId, transfersInSuspenseAccountId,
+                        receivableInterestAccountId, receivableFeeAccountId, receivablePenaltyAccountId);
+            break;
+        }
+
+        return changes;
+    }
+
+    private void populateChangesForAccrualBasedAccounting(final Map<String, Object> changes, final Long fundAccountId,
+            final Long loanPortfolioAccountId, final Long incomeFromInterestId, final Long incomeFromFeeId, final Long incomeFromPenaltyId,
+            final Long writeOffAccountId, final Long overPaymentAccountId, final Long transfersInSuspenseAccountId,
+            final Long receivableInterestAccountId, final Long receivableFeeAccountId, final Long receivablePenaltyAccountId) {
+
+        changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.INTEREST_RECEIVABLE.getValue(), receivableInterestAccountId);
+        changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.FEES_RECEIVABLE.getValue(), receivableFeeAccountId);
+        changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.PENALTIES_RECEIVABLE.getValue(), receivablePenaltyAccountId);
+
+        populateChangesForCashBasedAccounting(changes, fundAccountId, loanPortfolioAccountId, incomeFromInterestId, incomeFromFeeId,
+                incomeFromPenaltyId, writeOffAccountId, overPaymentAccountId, transfersInSuspenseAccountId);
+
+    }
+
+    private void populateChangesForCashBasedAccounting(final Map<String, Object> changes, final Long fundAccountId,
+            final Long loanPortfolioAccountId, final Long incomeFromInterestId, final Long incomeFromFeeId, final Long incomeFromPenaltyId,
+            final Long writeOffAccountId, final Long overPaymentAccountId, final Long transfersInSuspenseAccountId) {
         changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.FUND_SOURCE.getValue(), fundAccountId);
         changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.LOAN_PORTFOLIO.getValue(), loanPortfolioAccountId);
         changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.INTEREST_ON_LOANS.getValue(), incomeFromInterestId);
@@ -147,15 +182,6 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
         changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.LOSSES_WRITTEN_OFF.getValue(), writeOffAccountId);
         changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.OVERPAYMENT.getValue(), overPaymentAccountId);
         changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.TRANSFERS_SUSPENSE.getValue(), transfersInSuspenseAccountId);
-                //$FALL-THROUGH$
-            case ACCRUAL_BASED:
-                changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.INTEREST_RECEIVABLE.getValue(), receivableInterestAccountId);
-                changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.FEES_RECEIVABLE.getValue(), receivableFeeAccountId);
-                changes.put(LOAN_PRODUCT_ACCOUNTING_PARAMS.PENALTIES_RECEIVABLE.getValue(), receivablePenaltyAccountId);
-            break;
-        }
-
-        return changes;
     }
 
     /**
@@ -199,7 +225,9 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 mergeLoanToLiabilityAccountMappingChanges(element, LOAN_PRODUCT_ACCOUNTING_PARAMS.OVERPAYMENT.getValue(), loanProductId,
                         CASH_ACCOUNTS_FOR_LOAN.OVERPAYMENT.getValue(), CASH_ACCOUNTS_FOR_LOAN.OVERPAYMENT.toString(), changes);
             break;
-            case ACCRUAL_BASED:
+            case ACCRUAL_UPFRONT:
+                // fall through to periodic accrual
+            case ACCRUAL_PERIODIC:
                 // assets (including receivables)
                 mergeLoanToAssetAccountMappingChanges(element, LOAN_PRODUCT_ACCOUNTING_PARAMS.FUND_SOURCE.getValue(), loanProductId,
                         ACCRUAL_ACCOUNTS_FOR_LOAN.FUND_SOURCE.getValue(), ACCRUAL_ACCOUNTS_FOR_LOAN.FUND_SOURCE.toString(), changes);

mifosng-provider/src/main/java/org/mifosplatform/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java

@@ -50,8 +50,7 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                     + " charge.name as chargeName "
                     + " from acc_product_mapping mapping left join m_charge charge on mapping.charge_id=charge.id "
                     + " left join acc_gl_account as  glaccount on mapping.gl_account_id = glaccount.id"
-                    + " left join m_code_value cv on mapping.payment_type=cv.id"
+                    + " left join m_code_value cv on mapping.payment_type=cv.id" + " where mapping.product_type= ? ";
-                    + " where mapping.product_type= ? ";
         }
 
         @Override
@@ -128,7 +127,8 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                     accountMappingDetails.put(LOAN_PRODUCT_ACCOUNTING_DATA_PARAMS.OVERPAYMENT.getValue(), gLAccountData);
                 }
             }
-        } else if (AccountingRuleType.ACCRUAL_BASED.getValue().equals(accountingType)) {
+        } else if (AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingType)
+                || AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingType)) {
 
             for (final Map<String, Object> productToGLAccountMap : listOfProductToGLAccountMaps) {
                 final Integer financialAccountType = (Integer) productToGLAccountMap.get("financialAccountType");
@@ -191,7 +191,6 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                 final String glCode = (String) productToGLAccountMap.get("glCode");
                 final GLAccountData gLAccountData = new GLAccountData(glAccountId, glAccountName, glCode);
 
-
                 if (glAccountForSavings.equals(CASH_ACCOUNTS_FOR_SAVINGS.SAVINGS_REFERENCE)) {
                     accountMappingDetails.put(SAVINGS_PRODUCT_ACCOUNTING_DATA_PARAMS.SAVINGS_REFERENCE.getValue(), gLAccountData);
                 } else if (glAccountForSavings.equals(CASH_ACCOUNTS_FOR_SAVINGS.SAVINGS_CONTROL)) {

mifosng-provider/src/main/java/org/mifosplatform/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java

@@ -92,8 +92,9 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.loanProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, loanProductId, null);
                 this.loanProductToGLAccountMappingHelper.saveChargesToIncomeAccountMappings(command, element, loanProductId, null);
             break;
-            case ACCRUAL_BASED:
+            case ACCRUAL_UPFRONT:
-
+                // Fall Through
+            case ACCRUAL_PERIODIC:
                 // assets (including receivables)
                 this.loanProductToGLAccountMappingHelper.saveLoanToAssetAccountMapping(element,
                         LOAN_PRODUCT_ACCOUNTING_PARAMS.FUND_SOURCE.getValue(), loanProductId,
@@ -175,7 +176,6 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                         SAVINGS_PRODUCT_ACCOUNTING_PARAMS.INCOME_FROM_INTEREST.getValue(), savingProductId,
                         CASH_ACCOUNTS_FOR_SAVINGS.INCOME_FROM_INTEREST.getValue());
 
-
                 // expenses
                 this.savingsProductToGLAccountMappingHelper.saveSavingsToExpenseAccountMapping(element,
                         SAVINGS_PRODUCT_ACCOUNTING_PARAMS.INTEREST_ON_SAVINGS.getValue(), savingProductId,
@@ -197,8 +197,7 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.savingsProductToGLAccountMappingHelper.savePaymentChannelToFundSourceMappings(command, element, savingProductId, null);
                 this.savingsProductToGLAccountMappingHelper.saveChargesToIncomeAccountMappings(command, element, savingProductId, null);
             break;
-            /*** Do not have accrual based accounting for now ***/
+            default:
-            case ACCRUAL_BASED:
             break;
         }
 

mifosng-provider/src/main/java/org/mifosplatform/accounting/producttoaccountmapping/service/SavingsProductToGLAccountMappingHelper.java

@@ -124,10 +124,10 @@ public class SavingsProductToGLAccountMappingHelper extends ProductToGLAccountMa
                 element);
         final Long transfersInSuspenseAccountId = this.fromApiJsonHelper.extractLongNamed(
                 SAVINGS_PRODUCT_ACCOUNTING_PARAMS.TRANSFERS_SUSPENSE.getValue(), element);
-        final Long overdraftControlId = this.fromApiJsonHelper.extractLongNamed(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.OVERDRAFT_PORTFOLIO_CONTROL.getValue(),
+        final Long overdraftControlId = this.fromApiJsonHelper.extractLongNamed(
-                element);
+                SAVINGS_PRODUCT_ACCOUNTING_PARAMS.OVERDRAFT_PORTFOLIO_CONTROL.getValue(), element);
-        final Long incomeFromInterest = this.fromApiJsonHelper.extractLongNamed(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.INCOME_FROM_INTEREST.getValue(),
+        final Long incomeFromInterest = this.fromApiJsonHelper.extractLongNamed(
-                element);
+                SAVINGS_PRODUCT_ACCOUNTING_PARAMS.INCOME_FROM_INTEREST.getValue(), element);
         final Long writeOffId = this.fromApiJsonHelper.extractLongNamed(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.LOSSES_WRITTEN_OFF.getValue(),
                 element);
         switch (accountingRuleType) {
@@ -144,7 +144,11 @@ public class SavingsProductToGLAccountMappingHelper extends ProductToGLAccountMa
                 changes.put(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.INCOME_FROM_INTEREST.getValue(), incomeFromInterest);
                 changes.put(SAVINGS_PRODUCT_ACCOUNTING_PARAMS.LOSSES_WRITTEN_OFF.getValue(), writeOffId);
             break;
-            case ACCRUAL_BASED:
+            case ACCRUAL_PERIODIC:
+            break;
+            case ACCRUAL_UPFRONT:
+            break;
+            default:
             break;
         }
         return changes;
@@ -203,7 +207,11 @@ public class SavingsProductToGLAccountMappingHelper extends ProductToGLAccountMa
                         savingsProductId, CASH_ACCOUNTS_FOR_SAVINGS.TRANSFERS_SUSPENSE.getValue(),
                         CASH_ACCOUNTS_FOR_SAVINGS.TRANSFERS_SUSPENSE.toString(), changes);
             break;
-            case ACCRUAL_BASED:
+            case ACCRUAL_PERIODIC:
+            break;
+            case ACCRUAL_UPFRONT:
+            break;
+            default:
             break;
         }
     }

mifosng-provider/src/main/java/org/mifosplatform/portfolio/loanaccount/domain/Loan.java

@@ -3238,7 +3238,8 @@ public class Loan extends AbstractPersistable<Long> {
         accountingBridgeData.put("currency", currencyData);
         accountingBridgeData.put("calculatedInterest", this.summary.getTotalInterestCharged());
         accountingBridgeData.put("cashBasedAccountingEnabled", isCashBasedAccountingEnabledOnLoanProduct());
-        accountingBridgeData.put("accrualBasedAccountingEnabled", isAccrualBasedAccountingEnabledOnLoanProduct());
+        accountingBridgeData.put("upfrontAccrualBasedAccountingEnabled", isAccrualBasedAccountingEnabledOnLoanProduct());
+        accountingBridgeData.put("periodicAccrualBasedAccountingEnabled", isAccrualBasedAccountingEnabledOnLoanProduct());
 
         final List<Map<String, Object>> newLoanTransactions = new ArrayList<Map<String, Object>>();
         for (final LoanTransaction transaction : this.loanTransactions) {

mifosng-provider/src/main/java/org/mifosplatform/portfolio/loanproduct/domain/LoanProduct.java

@@ -614,7 +614,15 @@ public class LoanProduct extends AbstractPersistable<Long> {
     }
 
     public boolean isAccrualBasedAccountingEnabled() {
-        return AccountingRuleType.ACCRUAL_BASED.getValue().equals(this.accountingRule);
+        return isUpfrontAccrualAccounting() || isPeriodicAccrualAccounting();
+    }
+
+    public boolean isUpfrontAccrualAccounting() {
+        return AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(this.accountingRule);
+    }
+
+    public boolean isPeriodicAccrualAccounting() {
+        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(this.accountingRule);
     }
 
     public Money getPrincipalAmount() {

mifosng-provider/src/main/java/org/mifosplatform/portfolio/loanproduct/serialization/LoanProductDataValidator.java

@@ -254,7 +254,8 @@ public final class LoanProductDataValidator {
 
         final Integer graceOnArrearsAgeing = this.fromApiJsonHelper.extractIntegerWithLocaleNamed(
                 LoanProductConstants.graceOnArrearsAgeingParameterName, element);
-        baseDataValidator.reset().parameter(LoanProductConstants.graceOnArrearsAgeingParameterName).value(graceOnArrearsAgeing).zeroOrPositiveAmount();
+        baseDataValidator.reset().parameter(LoanProductConstants.graceOnArrearsAgeingParameterName).value(graceOnArrearsAgeing)
+                .zeroOrPositiveAmount();
 
         // accounting related data validation
         final Integer accountingRuleType = this.fromApiJsonHelper.extractIntegerNamed("accountingRule", element, Locale.getDefault());
@@ -973,7 +974,15 @@ public final class LoanProductDataValidator {
     }
 
     private boolean isAccrualBasedAccounting(final Integer accountingRuleType) {
-        return AccountingRuleType.ACCRUAL_BASED.getValue().equals(accountingRuleType);
+        return isUpfrontAccrualAccounting(accountingRuleType) || isPeriodicAccounting(accountingRuleType);
+    }
+
+    private boolean isUpfrontAccrualAccounting(final Integer accountingRuleType) {
+        return AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingRuleType);
+    }
+
+    private boolean isPeriodicAccounting(final Integer accountingRuleType) {
+        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingRuleType);
     }
 
     private void throwExceptionIfValidationWarningsExist(final List<ApiParameterError> dataValidationErrors) {

mifosng-provider/src/main/java/org/mifosplatform/portfolio/savings/domain/SavingsProduct.java

@@ -538,8 +538,18 @@ public class SavingsProduct extends AbstractPersistable<Long> {
         return AccountingRuleType.CASH_BASED.getValue().equals(this.accountingRule);
     }
 
+    // TODO this entire block is currently unnecessary as Savings does not have
+    // accrual accounting
     public boolean isAccrualBasedAccountingEnabled() {
-        return AccountingRuleType.ACCRUAL_BASED.getValue().equals(this.accountingRule);
+        return isUpfrontAccrualAccounting() || isPeriodicAccrualAccounting();
+    }
+
+    public boolean isPeriodicAccrualAccounting() {
+        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(this.accountingRule);
+    }
+
+    public boolean isUpfrontAccrualAccounting() {
+        return AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(this.accountingRule);
     }
 
     public Integer getAccountingType() {