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FINERACT-1806-Accounting-treatments-for-Charge-off-loan-accounts

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This commit is contained in:
Ruchi Dhamankar
2023-02-13 10:47:45 +01:00
committed by Adam Saghy
parent 0df3aa82cf
commit 4a78901b7c
16 changed files with 1514 additions and 17 deletions
Download Patch File Download Diff File Expand all files Collapse all files
fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java
+18 -4
View File
@@ -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;
fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/LoanDTO.java
+4
View File
@@ -41,4 +41,8 @@ public class LoanDTO {
private final boolean periodicAccrualBasedAccountingEnabled;
@Setter
private List<LoanTransactionDTO> newLoanTransactions;
@Setter
private boolean markedAsChargeOff;
@Setter
private boolean markedAsFraud;
}
fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccountingProcessorHelper.java
+3 -1
View File
@@ -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,
fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/AccrualBasedAccountingProcessorForLoan.java
+455
View File
@@ -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();
fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/CashBasedAccountingProcessorForLoan.java
+422 -8
View File
@@ -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();
fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java
+29
View File
@@ -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,
fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java
+5
View File
@@ -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 {
fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java
+20
View File
@@ -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);
}
}
fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java
+30
View File
@@ -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,
fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/data/LoanTransactionEnumData.java
+2
View File
@@ -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() {
fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/Loan.java
+2
View File
@@ -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) {
fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualWritePlatformServiceImpl.java
+3 -1
View File
@@ -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);
fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java
+6 -2
View File
@@ -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()) //
fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java
+55 -1
View File
@@ -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);
integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java
+450
View File
@@ -0,0 +1,450 @@
/**
* Licensed to the Apache Software Foundation (ASF) under one
* or more contributor license agreements. See the NOTICE file
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* "License"); you may not use this file except in compliance
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*
* http://www.apache.org/licenses/LICENSE-2.0
*
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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);
}
}
integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java
+10
View File
@@ -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();