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fix(accounting): post GL entries for a negative (clawback) interest transaction

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A premature FD closure that reprices interest downward (e.g. a pre-closure
penalty) posts the difference as a negative interest-posting transaction --
a clawback of interest already recognised in earlier periods. Both the cash-
and accrual-based accounting processors only posted journal entries when the
transaction amount was greater than zero, so a clawback updated the FD
subledger but silently posted nothing to the General Ledger, leaving the two
out of sync.

Treats a negative amount as a mirror-image reversal: positive magnitude,
debit/credit legs swapped -- the same mechanism already used for isReversal.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>
This commit is contained in:
nitesh
2026-10-01 12:12:51 +05:30
co-authored by Claude Sonnet 5
parent 11a206f42a
commit 4499b8afad
2 changed files with 32 additions and 8 deletions
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fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForSavings.java
+17 -4
View File
@@ -173,12 +173,25 @@ public class AccrualBasedAccountingProcessorForSavings implements AccountingProc
}
else if (savingsTransactionDTO.getTransactionType().isInterestPosting()) {
// Post journal entry if earned interest amount is greater than
// zero
if (savingsTransactionDTO.getAmount().compareTo(BigDecimal.ZERO) > 0) {
// A premature FD closure that reprices interest downward (see
// FixedDepositAccount#postPreMaturityInterest) posts the difference as a NEGATIVE
// interest-posting transaction -- a clawback of interest already recognised in earlier
// periods, not "zero interest, nothing to post". Skipping it here (the original
// "amount > 0" guard) left the FD subledger showing the clawback while the GL never
// recorded it, silently going out of sync. Treating a negative amount as a mirror-image
// reversal -- positive magnitude, debit/credit legs swapped, same mechanism
// createCashBasedJournalEntriesAndReversalsForSavings already uses for isReversal -- keeps
// the two in sync instead. See CashBasedAccountingProcessorForSavings for the same fix on
// the cash-based path.
final int amountSign = savingsTransactionDTO.getAmount().compareTo(BigDecimal.ZERO);
if (amountSign != 0) {
final boolean isClawback = amountSign < 0;
final BigDecimal postingAmount = isClawback ? amount.abs() : amount;
final boolean effectiveIsReversal = isReversal ^ isClawback;
this.helper.createCashBasedJournalEntriesAndReversalsForSavings(office, currencyCode,
AccrualAccountsForSavings.INTEREST_PAYABLE.getValue(), AccrualAccountsForSavings.SAVINGS_CONTROL.getValue(),
savingsProductId, paymentTypeId, savingsId, transactionId, transactionDate, amount, isReversal);
savingsProductId, paymentTypeId, savingsId, transactionId, transactionDate, postingAmount,
effectiveIsReversal);
}
}
fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForSavings.java
+15 -4
View File
@@ -167,15 +167,26 @@ public class CashBasedAccountingProcessorForSavings implements AccountingProcess
}
else if (savingsTransactionDTO.getTransactionType().isInterestPosting()) {
// Post journal entry if earned interest amount is greater than
// zero
if (savingsTransactionDTO.getAmount().compareTo(BigDecimal.ZERO) > 0) {
// A premature FD closure that reprices interest downward (see
// FixedDepositAccount#postPreMaturityInterest) posts the difference as a NEGATIVE
// interest-posting transaction -- a clawback of interest already recognised in earlier
// periods, not "zero interest, nothing to post". Skipping it here (the original
// "amount > 0" guard) left the FD subledger showing the clawback while the GL never
// recorded it, silently going out of sync. Treating a negative amount as a mirror-image
// reversal -- positive magnitude, debit/credit legs swapped, same mechanism
// createInterestPostingJournalEntriesForSavings already uses for isReversal -- keeps the two
// in sync instead.
final int amountSign = savingsTransactionDTO.getAmount().compareTo(BigDecimal.ZERO);
if (amountSign != 0) {
final boolean isClawback = amountSign < 0;
final BigDecimal postingAmount = isClawback ? amount.abs() : amount;
final boolean effectiveIsReversal = isReversal ^ isClawback;
// Routed through the payable and paid accounts the product names, so the society
// can read interest declared but not yet credited as its own balance. Collapses
// to the plain Dr Interest On Savings / Cr Savings Control pair for a product
// that names neither.
this.helper.createInterestPostingJournalEntriesForSavings(office, currencyCode, savingsProductId, paymentTypeId,
savingsId, transactionId, transactionDate, amount, isReversal);
savingsId, transactionId, transactionDate, postingAmount, effectiveIsReversal);
}
}