FINERACT-2142: Journal entries are created for accrual disbursement fees

fineract-e2e-tests-runner/src/test/resources/features/LoanAccrualTransaction.feature

@@ -367,19 +367,6 @@ Feature: LoanAccrualTransaction
       | 08 May 2023      | Disbursement     | 20.0   | 0.0       | 0.0      | 0.0  | 0.0       | 1020.0       |
 
 
-  Scenario:Verify that the accrual transaction is created for disbursement fee
-    When Admin sets the business date to "1 May 2023"
-    When Admin creates a client with random data
-    And Admin successfully creates a new customised Loan submitted on date: "1 May 2023", with Principal: "1000", a loanTermFrequency: 1 months, and numberOfRepayments: 1
-    And Admin successfully approves the loan on "1 May 2023" with "1000" amount and expected disbursement date on "1 May 2023"
-    When Admin adds "LOAN_DISBURSEMENT_PERCENTAGE_FEE" charge with 1 % of transaction amount
-    And Admin successfully disburse the loan on "1 May 2023" with "1000" EUR transaction amount
-    Then Loan Transactions tab has the following data:
-      | Transaction date | Transaction Type                    | Amount | Principal | Interest | Fees | Penalties | Loan Balance |
-      | 01 May 2023      | Disbursement                        | 1000.0 | 0.0       | 0.0      | 0.0  | 0.0       | 1000.0       |
-      | 01 May 2023      | Repayment (at time of disbursement) | 10.0   | 0.0       | 0.0      | 10.0 | 0.0       | 1000.0       |
-      | 01 May 2023      | Accrual                             | 10.0   | 0.0       | 0.0      | 10.0 | 0.0       | 0.0          |
-
    @Specific
   Scenario: Verify global config charge-accrual-date function: single installment loan, charge-accrual-date = submitted-date, multiple charges with different submitted date
     When Global config "charge-accrual-date" value set to "submitted-date"

fineract-e2e-tests-runner/src/test/resources/features/LoanCharge.feature

@@ -576,7 +576,6 @@ Feature: LoanCharge
       | Transaction date | Transaction Type                    | Amount | Principal | Interest | Fees | Penalties | Loan Balance |
       | 01 January 2023  | Repayment (at time of disbursement) | 15.0   | 0.0       | 0.0      | 15.0 | 0.0       | 1000.0       |
       | 01 January 2023  | Disbursement                        | 1000.0 | 0.0       | 0.0      | 0.0  | 0.0       | 1000.0       |
-      | 01 January 2023  | Accrual                             | 15.0   | 0.0       | 0.0      | 15.0 | 0.0       | 0.0          |
     Then Loan Charges tab has the following data:
       | Name                        | isPenalty | Payment due at | Due as of | Calculation type | Due  | Paid | Waived | Outstanding |
       | Disbursement percentage fee | false     | Disbursement   |           | % Amount         | 15.0 | 15.0 | 0.0    | 0.0         |

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java

@@ -81,7 +81,6 @@ import org.apache.fineract.infrastructure.event.business.domain.loan.LoanUndoDis
 import org.apache.fineract.infrastructure.event.business.domain.loan.LoanUndoLastDisbursalBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.LoanUpdateDisbursementDataBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.LoanWithdrawTransferBusinessEvent;
-import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanAccrualTransactionCreatedBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanChargeOffPostBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanChargeOffPreBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanDisbursalTransactionBusinessEvent;
@@ -152,7 +151,6 @@ import org.apache.fineract.portfolio.loanaccount.domain.GroupLoanIndividualMonit
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanAccountDomainService;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanCharge;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanChargePaidBy;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanCollateralManagement;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanDisbursementDetails;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanEvent;
@@ -491,8 +489,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         }
 
-        existingTransactionIds = new ArrayList<>(loan.findExistingTransactionIds());
-        existingReversedTransactionIds = new ArrayList<>(loan.findExistingReversedTransactionIds());
         final Set<LoanCharge> loanCharges = loan.getActiveCharges();
         final Map<Long, BigDecimal> disBuLoanCharges = new HashMap<>();
         for (final LoanCharge loanCharge : loanCharges) {
@@ -500,19 +496,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                     && loanCharge.isChargePending()) {
                 disBuLoanCharges.put(loanCharge.getId(), loanCharge.amountOutstanding());
             }
-            if (loanCharge.isDisbursementCharge()) {
-                LoanTransaction loanTransaction = LoanTransaction.accrueTransaction(loan, loan.getOffice(), actualDisbursementDate,
-                        loanCharge.amount(), null, loanCharge.amount(), null, externalIdFactory.create());
-                loanTransaction.updateLoan(loan);
-                LoanChargePaidBy loanChargePaidBy = new LoanChargePaidBy(loanTransaction, loanCharge,
-                        loanCharge.getAmount(loan.getCurrency()).getAmount(), 1);
-                loanTransaction.getLoanChargesPaid().add(loanChargePaidBy);
-                loan.addLoanTransaction(loanTransaction);
-                LoanTransaction savedLoanTransaction = loanTransactionRepository.saveAndFlush(loanTransaction);
-                businessEventNotifierService.notifyPostBusinessEvent(new LoanAccrualTransactionCreatedBusinessEvent(savedLoanTransaction));
-            }
         }
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
 
         for (final Map.Entry<Long, BigDecimal> entrySet : disBuLoanCharges.entrySet()) {
             final PortfolioAccountData savingAccountData = this.accountAssociationsReadPlatformService.retriveLoanLinkedAssociation(loanId);

integration-tests/src/test/java/org/apache/fineract/integrationtests/BaseLoanIntegrationTest.java

@@ -650,7 +650,8 @@ public abstract class BaseLoanIntegrationTest {
     // not all journal entries have been validated - since there might be duplicates
     protected void verifyJournalEntries(Long loanId, Journal... entries) {
         GetJournalEntriesTransactionIdResponse journalEntriesForLoan = journalEntryHelper.getJournalEntriesForLoan(loanId);
-        Assertions.assertEquals(entries.length, journalEntriesForLoan.getPageItems().size());
+        Assertions.assertEquals(entries.length, journalEntriesForLoan.getPageItems().size(),
+                "Actual is: " + lineSeparator() + journalEntriesForLoan.getPageItems().toString());
         Arrays.stream(entries).forEach(journalEntry -> {
             boolean found = journalEntriesForLoan.getPageItems().stream()
                     .anyMatch(item -> Objects.equals(item.getAmount(), journalEntry.amount)

integration-tests/src/test/java/org/apache/fineract/integrationtests/ClientLoanIntegrationTest.java

@@ -48,7 +48,6 @@ import java.util.Calendar;
 import java.util.Collections;
 import java.util.Date;
 import java.util.HashMap;
-import java.util.LinkedHashMap;
 import java.util.List;
 import java.util.Locale;
 import java.util.Map;
@@ -2617,7 +2616,6 @@ public class ClientLoanIntegrationTest extends BaseLoanIntegrationTest {
 
             ArrayList<HashMap> loanTransactionDetails = LOAN_TRANSACTION_HELPER.getLoanTransactionDetails(REQUEST_SPEC, RESPONSE_SPEC,
                     loanID);
-            validateAccrualTransactionForDisbursementCharge(loanTransactionDetails);
             final JournalEntry[] assetAccountInitialEntry = {
                     new JournalEntry(Float.parseFloat("120.00"), JournalEntry.TransactionType.DEBIT),
                     new JournalEntry(Float.parseFloat("12000.00"), JournalEntry.TransactionType.CREDIT),
@@ -7600,17 +7598,6 @@ public class ClientLoanIntegrationTest extends BaseLoanIntegrationTest {
         LoanStatusChecker.verifyLoanAccountIsClosed(loanStatusHashMap);
     }
 
-    private void validateAccrualTransactionForDisbursementCharge(ArrayList<HashMap> loanTransactionDetails) {
-        List<HashMap> disbursementTransactions = loanTransactionDetails.stream()
-                .filter(transactionDetail -> (Boolean) ((LinkedHashMap) transactionDetail.get("type")).get("repaymentAtDisbursement"))
-                .toList();
-        List<HashMap> accrualTransactions = loanTransactionDetails.stream()
-                .filter(transactionDetail -> (Boolean) ((LinkedHashMap) transactionDetail.get("type")).get("accrual")).toList();
-        assertEquals(disbursementTransactions.size(), accrualTransactions.size(), 1);
-        assertEquals((Float) disbursementTransactions.get(0).get("amount"), (Float) accrualTransactions.get(0).get("amount"));
-        assertTrue(StringUtils.isNotBlank((String) accrualTransactions.get(0).get("externalId")));
-    }
-
     private void addRepaymentValues(List<Map<String, Object>> expectedvalues, Calendar todaysDate, int addPeriod, boolean isAddDays,
             String principalDue, String interestDue, String feeChargesDue, String penaltyChargesDue) {
         Map<String, Object> values = new HashMap<>(3);

integration-tests/src/test/java/org/apache/fineract/integrationtests/loan/repayment/LoanRepaymentTest.java

@@ -102,9 +102,7 @@ public class LoanRepaymentTest extends BaseLoanIntegrationTest {
             // verify transactions
             verifyTransactions(loanId, //
                     transaction(1000.0, "Disbursement", "01 January 2023"), //
-                    transaction(25.0, "Repayment (at time of disbursement)", "01 January 2023"), //
-                    transaction(10.0, "Accrual", "01 January 2023"), //
-                    transaction(15.0, "Accrual", "01 January 2023") //
+                    transaction(25.0, "Repayment (at time of disbursement)", "01 January 2023") //
             );
 
             // verify journal entries
@@ -112,11 +110,7 @@ public class LoanRepaymentTest extends BaseLoanIntegrationTest {
                     journalEntry(1000.0, loansReceivableAccount, "DEBIT"), //
                     journalEntry(1000.0, fundSource, "CREDIT"), //
                     journalEntry(25.0, feeIncomeAccount, "CREDIT"), //
-                    journalEntry(25.0, fundSource, "DEBIT"), //
-                    journalEntry(10.0, feeReceivableAccount, "DEBIT"), //
-                    journalEntry(10.0, feeIncomeAccount, "CREDIT"), //
-                    journalEntry(15.0, feeReceivableAccount, "DEBIT"), //
-                    journalEntry(15.0, feeIncomeAccount, "CREDIT") //
+                    journalEntry(25.0, fundSource, "DEBIT") //
             );
 
             // repay 500
@@ -128,6 +122,16 @@ public class LoanRepaymentTest extends BaseLoanIntegrationTest {
                     transaction(25.0, "Repayment (at time of disbursement)", "01 January 2023"), //
                     transaction(500.0, "Repayment", "01 January 2023") //
             );
+
+            // verify journal entries
+            verifyJournalEntries(loanId, //
+                    journalEntry(1000.0, loansReceivableAccount, "DEBIT"), //
+                    journalEntry(1000.0, fundSource, "CREDIT"), //
+                    journalEntry(25.0, feeIncomeAccount, "CREDIT"), //
+                    journalEntry(25.0, fundSource, "DEBIT"), //
+                    journalEntry(500.0, loansReceivableAccount, "CREDIT"), //
+                    journalEntry(500.0, fundSource, "DEBIT") //
+            );
         });
     }
 }