fix(shares,voucher,cashreport): route redeem/withdrawal through Sundry, fix voucher cashier attribution and GL-name resolution

- ClerkShareWithdrawalRequestApiResource: reverse native redeem GL legs and reroute through Sundry
  (Dr Share Reference / Cr Sundry, then Dr Sundry / Cr Savings Control), reusing the native
  transaction_id so both legs display as balanced; wholesale-reverse and reroute the linked savings
  credit the same way.
- ShareAccountWritePlatformServiceJpaRepositoryImpl: undoApproveShareAccount no longer re-triggers
  the native "isApplied()" phantom GL posting Fineract's accounting bridge makes on approval.
- VoucherService/ClerkWithdrawalRequestApiResource: attribute a voucher to the cashier who actually
  disbursed cash, not the submitting clerk, once disbursal completes.
- CashReportApiResource: scope the GL-entries deposit/withdrawal joins by txn_type to stop a
  hex/decimal txn_id collision from borrowing an unrelated transaction's voucher number; resolve
  GL account names (not just client names) in the "A/C NAME" column.

fix(branchday,cashreport): stop the vault position from double-counting a cashier's unsettled cash

BranchDayRegisterApiResource's day-close folded every cashier's still-held cash into the branch's
combined closing figure, which then carried forward as next day's vault opening. When that cash was
later settled back to the vault, CashReportApiResource added it a second time - once already baked
into the carried-forward opening, once as the settlement itself - manufacturing a phantom "Excess"
equal to whatever was unsettled.

Adds a vault-only OPENING_VAULT/CLOSING_VAULT leg (new VaultPositionService, shared by both
resources) alongside the existing branch-total OPENING/CLOSING legs, so the vault's own anchor never
includes cash that still physically sits with a cashier.

feat(accounting): seed a missing opening-balance contra account and a real bank's chart of accounts

- Financial Activity 300 (opening-balance transfer contra) was never mapped in any tenant's chart of
  accounts, so any opening-balance flow failed outright; backfilled it and added a migration to seed
  it for every tenant going forward.
- Seeds a brand-new, otherwise-empty tenant with a real cooperative bank's chart of accounts
  (transcribed from its balance sheet), guarded to never touch a tenant that already has its own.
- Removes 0451's hardcoded demo branch offices, which were seeding into every new tenant regardless
  of institution.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

fineract-provider/src/main/java/org/apache/fineract/portfolio/branchday/api/BranchDayRegisterApiResource.java

@@ -40,6 +40,7 @@ import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityEx
 import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
 import org.apache.fineract.infrastructure.core.service.DateUtils;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.cashreport.service.VaultPositionService;
 import org.apache.fineract.useradministration.domain.AppUser;
 import org.springframework.jdbc.core.JdbcTemplate;
 import org.springframework.stereotype.Component;
@@ -64,6 +65,7 @@ public class BranchDayRegisterApiResource {
     private final JdbcTemplate jdbcTemplate;
     private final PlatformSecurityContext context;
     private final FromJsonHelper fromJsonHelper;
+    private final VaultPositionService vaultPositionService;
     private final Gson gson = new Gson();
 
     // ── GET /v1/branchday ── the register itself ──────────────────────────────
@@ -271,6 +273,7 @@ public class BranchDayRegisterApiResource {
             Timestamp.from(Instant.now()), carried, opensWithADifference ? openingDifferenceReason.trim() : null);
 
         saveDenominationDetail(id, "OPENING", effectiveDenominations);
+        carryForwardVaultDenominations(officeId, id, businessDate);
 
         final Map<String, Object> res = new LinkedHashMap<>();
         res.put("resourceId", id);
@@ -342,6 +345,7 @@ public class BranchDayRegisterApiResource {
 
         final Long registerId = ((Number) found.get(0).get("id")).longValue();
         saveDenominationDetail(registerId, "CLOSING", denominations);
+        snapshotVaultDenominations(officeId, registerId, businessDate);
 
         final Map<String, Object> res = new LinkedHashMap<>();
         res.put("officeId", officeId);
@@ -448,6 +452,16 @@ public class BranchDayRegisterApiResource {
     }
 
     private void saveDenominationDetail(final Long registerId, final String leg, final List<Map<String, Object>> denominations) {
+        saveDenominationDetail(registerId, leg, null, denominations);
+    }
+
+    /**
+     * {@code tellerId} is null for the branch-total OPENING/CLOSING legs (vault + every cashier
+     * added together) and set for the vault-only OPENING_VAULT/CLOSING_VAULT legs — see
+     * {@link VaultPositionService} for why the two are never allowed to mix.
+     */
+    private void saveDenominationDetail(final Long registerId, final String leg, final Long tellerId,
+            final List<Map<String, Object>> denominations) {
         if (denominations == null || denominations.isEmpty()) {
             return;
         }
@@ -456,10 +470,67 @@ public class BranchDayRegisterApiResource {
             final int count = (int) row.get("count");
             jdbcTemplate.update("""
                     INSERT INTO m_branch_day_register_detail
-                    (register_id, leg, denomination_id, denomination_value, count, total_amount)
-                    VALUES (?,?,?,?,?,?)
+                    (register_id, leg, denomination_id, denomination_value, count, total_amount, teller_id)
+                    VALUES (?,?,?,?,?,?,?)
                     """, registerId, leg, row.get("denominationId"), value, count,
-                BigDecimal.valueOf((long) value * count));
+                BigDecimal.valueOf((long) value * count), tellerId);
+        }
+    }
+
+    /** Copies one register's vault-only CLOSING_VAULT rows into another register's OPENING_VAULT,
+     *  per teller — the vault-scoped analogue of {@link #lastClosingDenominations}. */
+    private void carryForwardVaultDenominations(final Long officeId, final Long newRegisterId, final LocalDate businessDate) {
+        final List<Long> tellerIds = jdbcTemplate.queryForList("SELECT id FROM m_tellers WHERE office_id = ?", Long.class,
+                officeId);
+        for (final Long tellerId : tellerIds) {
+            final List<Long> priorRegisterIds = jdbcTemplate.queryForList("""
+                    SELECT r.id FROM m_branch_day_register r
+                     WHERE r.office_id = ? AND r.business_date < ?
+                       AND EXISTS (SELECT 1 FROM m_branch_day_register_detail d
+                                    WHERE d.register_id = r.id AND d.leg = 'CLOSING_VAULT' AND d.teller_id = ?)
+                     ORDER BY r.business_date DESC LIMIT 1
+                    """, Long.class, officeId, Date.valueOf(businessDate), tellerId);
+            if (priorRegisterIds.isEmpty()) {
+                continue;
+            }
+            final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                    SELECT denomination_id AS "denominationId", denomination_value AS "denominationValue", count
+                      FROM m_branch_day_register_detail
+                     WHERE register_id = ? AND leg = 'CLOSING_VAULT' AND teller_id = ?
+                    """, priorRegisterIds.get(0), tellerId);
+            saveDenominationDetail(newRegisterId, "OPENING_VAULT", tellerId, rows);
+        }
+    }
+
+    /** Snapshots what each teller under this office is holding right now, as CLOSING_VAULT — the
+     *  input {@link #carryForwardVaultDenominations} carries into tomorrow's OPENING_VAULT. Read
+     *  from {@link VaultPositionService} rather than from whatever was physically counted at close,
+     *  so the vault-only chain stays self-consistent even when a closer's manual count differs from
+     *  what the books show — that difference is a book-vs-physical question, not a vault-vs-cashier
+     *  split question. */
+    private void snapshotVaultDenominations(final Long officeId, final Long registerId, final LocalDate businessDate) {
+        final List<Long> tellerIds = jdbcTemplate.queryForList("SELECT id FROM m_tellers WHERE office_id = ?", Long.class,
+                officeId);
+        for (final Long tellerId : tellerIds) {
+            final Map<String, Object> position = vaultPositionService.buildPositionForVault(tellerId, businessDate.toString());
+            if (!Boolean.TRUE.equals(position.get("hasBreakdown"))) {
+                continue;
+            }
+            @SuppressWarnings("unchecked")
+            final List<Map<String, Object>> denoms = (List<Map<String, Object>>) position.get("denominations");
+            final List<Map<String, Object>> rows = new ArrayList<>();
+            for (final Map<String, Object> d : denoms) {
+                final int count = ((Number) d.get("count")).intValue();
+                if (count <= 0) {
+                    continue;
+                }
+                final Map<String, Object> row = new LinkedHashMap<>();
+                row.put("denominationId", d.get("denominationId"));
+                row.put("denominationValue", ((Number) d.get("denominationValue")).intValue());
+                row.put("count", count);
+                rows.add(row);
+            }
+            saveDenominationDetail(registerId, "CLOSING_VAULT", tellerId, rows);
         }
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashreport/api/CashReportApiResource.java

@@ -15,6 +15,7 @@ import java.util.Map;
 import lombok.RequiredArgsConstructor;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.portfolio.cashreport.service.CashierRoleHelper;
+import org.apache.fineract.portfolio.cashreport.service.VaultPositionService;
 import org.apache.fineract.portfolio.denominationmaster.service.DenominationBreakdownWriter;
 import org.springframework.jdbc.core.JdbcTemplate;
 import org.springframework.stereotype.Component;
@@ -30,6 +31,7 @@ public class CashReportApiResource {
     private final PlatformSecurityContext context;
     private final DenominationBreakdownWriter denominationBreakdownWriter;
     private final CashierRoleHelper cashierRoleHelper;
+    private final VaultPositionService vaultPositionService;
     private final Gson gson = new Gson();
 
     /**
@@ -542,11 +544,7 @@ public class CashReportApiResource {
      * GET /cashreports/vault-position?tellerId=X&asOfDate=yyyy-MM-dd
      * Denomination-wise stock a vault (teller) is currently holding — "how much of what does the
      * bank have", as opposed to cashier-position which answers the same question for a cashier.
-     * Anchored on the most recent business day (on or before asOfDate) whose branch day register
-     * recorded an OPENING denomination breakdown, then walked forward by everything settled back
-     * into this vault and handed out of it since. A vault whose opening days never recorded a
-     * breakdown (plain lump-sum opens only) has nothing to report per denomination — the response
-     * says so explicitly rather than silently returning zeros that look like an empty vault.
+     * See {@link VaultPositionService} for how the anchor is chosen.
      */
     @GET
     @Path("vault-position")
@@ -559,107 +557,11 @@ public class CashReportApiResource {
             final List<Long> tellerIds = jdbcTemplate.queryForList("SELECT id FROM m_tellers ORDER BY id", Long.class);
             final List<Map<String, Object>> all = new ArrayList<>();
             for (final Long id : tellerIds) {
-                all.add(buildPositionForVault(id, dateFilter));
+                all.add(vaultPositionService.buildPositionForVault(id, dateFilter));
             }
             return gson.toJson(all);
         }
-        return gson.toJson(buildPositionForVault(tellerId, dateFilter));
-    }
-
-    private Map<String, Object> buildPositionForVault(final Long tellerId, final String dateFilter) {
-        final Map<String, Object> result = new LinkedHashMap<>();
-        result.put("tellerId", tellerId);
-        result.put("asOfDate", dateFilter);
-
-        String tellerName = null;
-        Long officeId = null;
-        try {
-            final Map<String, Object> teller = jdbcTemplate.queryForMap(
-                    "SELECT name, office_id FROM m_tellers WHERE id = ?", tellerId);
-            tellerName = (String) teller.get("name");
-            officeId = ((Number) teller.get("office_id")).longValue();
-        } catch (Exception ignored) {
-            // intentionally ignored
-        }
-        result.put("tellerName", tellerName);
-
-        if (officeId == null) {
-            result.put("hasBreakdown", false);
-            result.put("totalAmount", BigDecimal.ZERO);
-            result.put("denominations", new ArrayList<>());
-            return result;
-        }
-
-        // The anchor: the most recent register on or before asOfDate that actually recorded an
-        // opening breakdown. Its breakdown already reflects every prior day's carry-forward (see
-        // BranchDayRegisterApiResource#lastClosingDenominations), so only movements from that one
-        // anchor date forward need to be added on top of it.
-        final List<Map<String, Object>> anchorRows = jdbcTemplate.queryForList("""
-                SELECT r.id AS register_id, r.business_date FROM m_branch_day_register r
-                 WHERE r.office_id = ? AND r.business_date <= CAST(? AS DATE)
-                   AND EXISTS (SELECT 1 FROM m_branch_day_register_detail d
-                                WHERE d.register_id = r.id AND d.leg = 'OPENING')
-                 ORDER BY r.business_date DESC LIMIT 1
-                """, officeId, dateFilter);
-
-        if (anchorRows.isEmpty()) {
-            result.put("hasBreakdown", false);
-            result.put("totalAmount", BigDecimal.ZERO);
-            result.put("denominations", new ArrayList<>());
-            return result;
-        }
-
-        final Long registerId = ((Number) anchorRows.get(0).get("register_id")).longValue();
-        final String anchorDate = anchorRows.get(0).get("business_date").toString();
-
-        final Map<Long, long[]> balance = new LinkedHashMap<>();
-
-        addToBalance(balance, jdbcTemplate.query("""
-                SELECT denomination_id, denomination_value, COALESCE(dm.kind, 'note') AS kind, count AS total_count
-                  FROM m_branch_day_register_detail d LEFT JOIN m_denomination_master dm ON dm.id = d.denomination_id
-                 WHERE d.register_id = ? AND d.leg = 'OPENING'
-                """, DENOM_ROW, registerId), 1);
-
-        addToBalance(balance, jdbcTemplate.query("""
-                SELECT csd.denomination_id, csd.denomination_value, COALESCE(dm.kind, 'note') AS kind, SUM(csd.count) AS total_count
-                  FROM m_cash_settlement_detail csd JOIN m_cash_settlement cs ON cs.id = csd.settlement_id
-                  LEFT JOIN m_denomination_master dm ON dm.id = csd.denomination_id
-                 WHERE cs.to_teller_id = ? AND (cs.is_reversed IS NULL OR cs.is_reversed = false)
-                   AND cs.settlement_date >= CAST(? AS DATE) AND cs.settlement_date <= CAST(? AS DATE)
-                 GROUP BY csd.denomination_id, csd.denomination_value, dm.kind
-                """, DENOM_ROW, tellerId, anchorDate, dateFilter), 1);
-
-        addToBalance(balance, jdbcTemplate.query("""
-                SELECT ctd.denomination_id, ctd.denomination_value, COALESCE(dm.kind, 'note') AS kind, SUM(ctd.count) AS total_count
-                  FROM m_cash_transfer_detail ctd JOIN m_cash_transfer ct ON ct.id = ctd.transfer_id
-                  LEFT JOIN m_denomination_master dm ON dm.id = ctd.denomination_id
-                 WHERE ct.from_teller_id = ? AND (ct.is_reversed IS NULL OR ct.is_reversed = false)
-                   AND ct.transfer_date >= CAST(? AS DATE) AND ct.transfer_date <= CAST(? AS DATE)
-                 GROUP BY ctd.denomination_id, ctd.denomination_value, dm.kind
-                """, DENOM_ROW, tellerId, anchorDate, dateFilter), -1);
-
-        final List<Map<String, Object>> rows = new ArrayList<>();
-        balance.entrySet().stream()
-                .sorted((a, b) -> Long.compare(b.getValue()[0], a.getValue()[0]))
-                .forEach(e -> {
-                    final Map<String, Object> row = new LinkedHashMap<>();
-                    row.put("denominationId", e.getKey());
-                    row.put("denominationValue", (int) e.getValue()[0]);
-                    row.put("kind", e.getValue()[1] == 1L ? "coin" : "note");
-                    row.put("count", e.getValue()[2]);
-                    row.put("amount", BigDecimal.valueOf(e.getValue()[0] * e.getValue()[2]));
-                    rows.add(row);
-                });
-
-        final BigDecimal totalAmount = rows.stream()
-                .map(r -> (BigDecimal) r.get("amount"))
-                .reduce(BigDecimal.ZERO, BigDecimal::add);
-
-        result.put("hasBreakdown", true);
-        result.put("anchorDate", anchorDate);
-        result.put("totalAmount", totalAmount);
-        result.put("denominations", rows);
-        return result;
+        return gson.toJson(vaultPositionService.buildPositionForVault(tellerId, dateFilter));
     }
 
     /**
@@ -914,12 +816,23 @@ public class CashReportApiResource {
         // contains a-f, is never sent through the hex cast at all).
         final String baseGroupSql = "FROM m_savings_txn_denomination std "
                 + "LEFT JOIN m_client mc ON mc.id = std.client_id "
-                + "LEFT JOIN m_cashier_deposit_request cdr ON cdr.txn_id = CAST(std.txn_id AS VARCHAR) "
+                // A GL-type row (no client_id) carries the GL account's own code in account_no
+                // rather than a savings/current account number, so its "name" has to come from the
+                // chart of accounts, not from a client that was never party to the transaction.
+                + "LEFT JOIN acc_gl_account gla ON std.client_id IS NULL AND gla.gl_code = std.account_no "
+                // Scoped to std.txn_type: without it, a deposit's hex txn_id and a withdrawal's
+                // decimal txn_id can coincidentally hex-decode to the exact same number (confirmed
+                // live -- a2a0888f2bcf and a genuine withdrawal reference both resolved to
+                // 178810369551311), and an unscoped join matched the withdrawal row to that unrelated
+                // deposit's voucher, which COALESCE then preferred over the withdrawal's own real one.
+                + "LEFT JOIN m_cashier_deposit_request cdr ON std.txn_type = 'DEPOSIT' AND "
+                + "  (cdr.txn_id = CAST(std.txn_id AS VARCHAR) "
                 + "  OR (cdr.txn_id ~ '^[0-9a-fA-F]{1,16}$' AND cdr.txn_id ~ '[a-fA-F]' "
-                + "      AND ('x' || lpad(cdr.txn_id, 16, '0'))::bit(64)::bigint = std.txn_id) "
-                + "LEFT JOIN m_clerk_withdrawal_request cwr ON cwr.txn_id = CAST(std.txn_id AS VARCHAR) "
+                + "      AND ('x' || lpad(cdr.txn_id, 16, '0'))::bit(64)::bigint = std.txn_id)) "
+                + "LEFT JOIN m_clerk_withdrawal_request cwr ON std.txn_type = 'WITHDRAWAL' AND "
+                + "  (cwr.txn_id = CAST(std.txn_id AS VARCHAR) "
                 + "  OR (cwr.txn_id ~ '^[0-9a-fA-F]{1,16}$' AND cwr.txn_id ~ '[a-fA-F]' "
-                + "      AND ('x' || lpad(cwr.txn_id, 16, '0'))::bit(64)::bigint = std.txn_id) "
+                + "      AND ('x' || lpad(cwr.txn_id, 16, '0'))::bit(64)::bigint = std.txn_id)) "
                 + "WHERE std.txn_date = CAST(? AS DATE) "
                 + officerFilter
                 + " GROUP BY std.txn_id, std.account_no, mc.display_name, std.cif_no ";
@@ -942,7 +855,7 @@ public class CashReportApiResource {
         final String dataSql = "SELECT "
                 + "  COALESCE(MAX(cdr.voucher_no), MAX(cwr.voucher_no), CAST(std.txn_id AS VARCHAR)) AS voucher_no, "
                 + "  std.account_no AS ac_no, "
-                + "  COALESCE(mc.display_name, std.cif_no, '') AS ac_name, "
+                + "  COALESCE(mc.display_name, std.cif_no, MAX(gla.name), '') AS ac_name, "
                 + "  MAX(std.txn_date) AS txn_date, "
                 + "  TO_CHAR(MAX(std.created_at), 'HH24:MI:SS') AS txn_time, "
                 + "  MAX(std.officer_username) AS teller_name, "

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashreport/service/VaultPositionService.java

@@ -0,0 +1,169 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.portfolio.cashreport.service;
+
+import java.math.BigDecimal;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.jdbc.core.RowMapper;
+import org.springframework.stereotype.Component;
+
+/**
+ * Denomination-wise cash a vault (teller) is currently holding.
+ *
+ * Anchored on the most recent business day (on or before the target date) whose branch day
+ * register recorded a vault-only opening breakdown ({@code OPENING_VAULT}, tagged with this exact
+ * teller), then walked forward by everything settled into this vault and handed out of it since.
+ * Vault-only rows exist separately from the branch-total {@code OPENING}/{@code CLOSING} rows
+ * (which mix the vault with whatever every cashier under it is holding) precisely so this anchor
+ * never includes cash that still physically sits with a cashier — mixing the two double-counts
+ * whatever a cashier settles back later, once already folded into the branch total, again as the
+ * settlement itself. A day recorded before vault-only tracking existed has no {@code OPENING_VAULT}
+ * row at all; the branch-total {@code OPENING} is used for it as a last resort so an old anchor
+ * still returns something rather than zero.
+ */
+@Component
+@RequiredArgsConstructor
+public class VaultPositionService {
+
+    private final JdbcTemplate jdbcTemplate;
+
+    // Row mapper: returns Object[]{Long denomId, Integer denomValue, String kind, Long count}
+    private static final RowMapper<Object[]> DENOM_ROW = (rs, r) -> new Object[] { rs.getLong("denomination_id"),
+            rs.getInt("denomination_value"), rs.getString("kind"), rs.getLong("total_count") };
+
+    public Map<String, Object> buildPositionForVault(final Long tellerId, final String dateFilter) {
+        final Map<String, Object> result = new LinkedHashMap<>();
+        result.put("tellerId", tellerId);
+        result.put("asOfDate", dateFilter);
+
+        String tellerName = null;
+        Long officeId = null;
+        try {
+            final Map<String, Object> teller = jdbcTemplate.queryForMap("SELECT name, office_id FROM m_tellers WHERE id = ?",
+                    tellerId);
+            tellerName = (String) teller.get("name");
+            officeId = ((Number) teller.get("office_id")).longValue();
+        } catch (final Exception ignored) {
+            // intentionally ignored
+        }
+        result.put("tellerName", tellerName);
+
+        if (officeId == null) {
+            result.put("hasBreakdown", false);
+            result.put("totalAmount", BigDecimal.ZERO);
+            result.put("denominations", new ArrayList<>());
+            return result;
+        }
+
+        // Prefer a vault-scoped anchor: it already reflects only this vault's own cash, carried
+        // forward day to day, with no cashier's held cash folded in. Fall back to the old
+        // branch-combined OPENING leg only when this office has no vault-scoped row at all on or
+        // before the target date (a day closed before vault-only tracking existed).
+        List<Map<String, Object>> anchorRows = jdbcTemplate.queryForList("""
+                SELECT r.id AS register_id, r.business_date FROM m_branch_day_register r
+                 WHERE r.office_id = ? AND r.business_date <= CAST(? AS DATE)
+                   AND EXISTS (SELECT 1 FROM m_branch_day_register_detail d
+                                WHERE d.register_id = r.id AND d.leg = 'OPENING_VAULT' AND d.teller_id = ?)
+                 ORDER BY r.business_date DESC LIMIT 1
+                """, officeId, dateFilter, tellerId);
+        String anchorLeg = "OPENING_VAULT";
+        if (anchorRows.isEmpty()) {
+            anchorLeg = "OPENING";
+            anchorRows = jdbcTemplate.queryForList("""
+                    SELECT r.id AS register_id, r.business_date FROM m_branch_day_register r
+                     WHERE r.office_id = ? AND r.business_date <= CAST(? AS DATE)
+                       AND EXISTS (SELECT 1 FROM m_branch_day_register_detail d
+                                    WHERE d.register_id = r.id AND d.leg = 'OPENING')
+                     ORDER BY r.business_date DESC LIMIT 1
+                    """, officeId, dateFilter);
+        }
+
+        if (anchorRows.isEmpty()) {
+            result.put("hasBreakdown", false);
+            result.put("totalAmount", BigDecimal.ZERO);
+            result.put("denominations", new ArrayList<>());
+            return result;
+        }
+
+        final Long registerId = ((Number) anchorRows.get(0).get("register_id")).longValue();
+        final String anchorDate = anchorRows.get(0).get("business_date").toString();
+
+        final Map<Long, long[]> balance = new LinkedHashMap<>();
+
+        addToBalance(balance, jdbcTemplate.query("""
+                SELECT denomination_id, denomination_value, COALESCE(dm.kind, 'note') AS kind, count AS total_count
+                  FROM m_branch_day_register_detail d LEFT JOIN m_denomination_master dm ON dm.id = d.denomination_id
+                 WHERE d.register_id = ? AND d.leg = ? AND (d.teller_id IS NULL OR d.teller_id = ?)
+                """, DENOM_ROW, registerId, anchorLeg, tellerId), 1);
+
+        addToBalance(balance, jdbcTemplate.query("""
+                SELECT csd.denomination_id, csd.denomination_value, COALESCE(dm.kind, 'note') AS kind, SUM(csd.count) AS total_count
+                  FROM m_cash_settlement_detail csd JOIN m_cash_settlement cs ON cs.id = csd.settlement_id
+                  LEFT JOIN m_denomination_master dm ON dm.id = csd.denomination_id
+                 WHERE cs.to_teller_id = ? AND (cs.is_reversed IS NULL OR cs.is_reversed = false)
+                   AND cs.settlement_date >= CAST(? AS DATE) AND cs.settlement_date <= CAST(? AS DATE)
+                 GROUP BY csd.denomination_id, csd.denomination_value, dm.kind
+                """, DENOM_ROW, tellerId, anchorDate, dateFilter), 1);
+
+        addToBalance(balance, jdbcTemplate.query("""
+                SELECT ctd.denomination_id, ctd.denomination_value, COALESCE(dm.kind, 'note') AS kind, SUM(ctd.count) AS total_count
+                  FROM m_cash_transfer_detail ctd JOIN m_cash_transfer ct ON ct.id = ctd.transfer_id
+                  LEFT JOIN m_denomination_master dm ON dm.id = ctd.denomination_id
+                 WHERE ct.from_teller_id = ? AND (ct.is_reversed IS NULL OR ct.is_reversed = false)
+                   AND ct.transfer_date >= CAST(? AS DATE) AND ct.transfer_date <= CAST(? AS DATE)
+                 GROUP BY ctd.denomination_id, ctd.denomination_value, dm.kind
+                """, DENOM_ROW, tellerId, anchorDate, dateFilter), -1);
+
+        final List<Map<String, Object>> rows = new ArrayList<>();
+        balance.entrySet().stream().sorted((a, b) -> Long.compare(b.getValue()[0], a.getValue()[0])).forEach(e -> {
+            final Map<String, Object> row = new LinkedHashMap<>();
+            row.put("denominationId", e.getKey());
+            row.put("denominationValue", (int) e.getValue()[0]);
+            row.put("kind", e.getValue()[1] == 1L ? "coin" : "note");
+            row.put("count", e.getValue()[2]);
+            row.put("amount", BigDecimal.valueOf(e.getValue()[0] * e.getValue()[2]));
+            rows.add(row);
+        });
+
+        final BigDecimal totalAmount = rows.stream().map(r -> (BigDecimal) r.get("amount")).reduce(BigDecimal.ZERO,
+                BigDecimal::add);
+
+        result.put("hasBreakdown", true);
+        result.put("anchorDate", anchorDate);
+        result.put("totalAmount", totalAmount);
+        result.put("denominations", rows);
+        return result;
+    }
+
+    private void addToBalance(final Map<Long, long[]> balance, final List<Object[]> rows, final int sign) {
+        for (final Object[] row : rows) {
+            final Long denomId = (Long) row[0];
+            final int denomValue = (Integer) row[1];
+            final long kindFlag = "coin".equalsIgnoreCase((String) row[2]) ? 1L : 0L;
+            final long count = (Long) row[3];
+            final long[] entry = balance.computeIfAbsent(denomId, k -> new long[] { denomValue, kindFlag, 0L });
+            entry[2] += count * sign;
+        }
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkwithdrawal/api/ClerkShareWithdrawalRequestApiResource.java

@@ -41,6 +41,8 @@ import java.sql.Date;
 import java.sql.Timestamp;
 import java.time.Instant;
 import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.time.ZoneOffset;
 import java.time.format.DateTimeFormatter;
 import java.util.ArrayList;
 import java.util.List;
@@ -55,6 +57,7 @@ import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
 import org.apache.fineract.infrastructure.core.service.DateUtils;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.useradministration.domain.AppUser;
+import org.springframework.dao.IncorrectResultSizeDataAccessException;
 import org.springframework.jdbc.core.JdbcTemplate;
 import org.springframework.stereotype.Component;
 import org.springframework.transaction.annotation.Transactional;
@@ -97,6 +100,20 @@ public class ClerkShareWithdrawalRequestApiResource {
     // instead of silently posting its settlement with none at all.
     private static final String SHARE_REDEMPTION_PAYMENT_TYPE_CODE = "TRANSFER";
 
+    // ── Sundry pass-through for the redemption settlement ───────────────────
+    // Fineract convention: 1 = CREDIT, 2 = DEBIT.
+    private static final int CREDIT = 1;
+    private static final int DEBIT = 2;
+
+    // acc_product_mapping.financial_account_type for share products.
+    private static final int FA_SHARES_REFERENCE = 1;
+    private static final int FA_SHARES_SUSPENSE = 2;
+    private static final int PRODUCT_TYPE_SHARES = 4;
+
+    // acc_product_mapping for savings: product_type 2, financial_account_type 2 = Savings Control.
+    private static final int PRODUCT_TYPE_SAVINGS = 2;
+    private static final int FA_SAVINGS_CONTROL = 2;
+
     // ── POST /v1/clerk/share-withdrawal-requests ── Clerk submits new request ───
 
     @POST
@@ -629,11 +646,20 @@ public class ClerkShareWithdrawalRequestApiResource {
         final Long shareTransactionId = shareTxnIdRaw instanceof Number ? ((Number) shareTxnIdRaw).longValue() : null;
         final String shareTxnId = shareTransactionId != null ? shareTransactionId.toString() : null;
 
+        // Redirects the native redeem posting's Cr Shares Reference (Cash at Vault) leg into
+        // Cr Sundry instead — see routeRedeemIntoSundry() for why: every other way money reaches or
+        // leaves share capital in this codebase passes through Sundry, and leaving redeem on its own
+        // "give cash back over the counter" assumption breaks that the moment the settlement below
+        // lands on a different GL than this leg did.
+        if (shareTransactionId != null) {
+            routeRedeemIntoSundry(shareAccountId, shareTransactionId, LocalDate.parse(requestedDateObj.toString().substring(0, 10)),
+                    currentUser.getId());
+        }
+
         // Settlement: within this SAME approval transaction, immediately credit the redemption value
-        // to the member's linked savings account. Two Fineract journal entries get posted — native
-        // redeem's Dr Share Equity / Cr Shares Reference, then this deposit's Dr Shares Reference /
-        // Cr Savings Control — but the Shares Reference leg nets to zero instantly, so the combined
-        // financial result is exactly Dr Share Equity / Cr Savings Control, same as one direct entry.
+        // to the member's linked savings account, routed Dr Sundry / Cr Savings Control -- explicitly,
+        // not by relying on the settlement payment type's own GL Fund Source mapping to coincidentally
+        // land on the same account the leg above credited. See creditLinkedSavingsAccount().
         final Object storedSettlementPaymentTypeId = record.get("settlement_payment_type_id");
         final Long settlementPaymentTypeId = storedSettlementPaymentTypeId instanceof Number
                 ? ((Number) storedSettlementPaymentTypeId).longValue()
@@ -715,14 +741,17 @@ public class ClerkShareWithdrawalRequestApiResource {
      * Reads the amount straight off the just-created redeem transaction row rather than re-deriving
      * the unit price ourselves — the transaction was already priced by Fineract's own
      * {@code ShareProduct#deriveMarketPrice(requestedDate)} (the requested date, not necessarily
-     * today) and already nets out any redemption charge. Uses Fineract's own native savings deposit
-     * command so the transaction is fully audited and posts its own GL entry the normal way — the
-     * debit side lands on whichever GL account is mapped to the settlement payment type the clerk
-     * chose at submit time (validated to be non-cash and persisted on the request row) — matching the
-     * Share Product's own "Shares Reference" mapping (Share Sundry) — so the two entries net to zero
-     * on that bridge account. Falls back to the legacy hardcoded
-     * {@link #SHARE_REDEMPTION_PAYMENT_TYPE_CODE} lookup only for requests submitted before this
-     * column existed.
+     * today) and already nets out any redemption charge.
+     *
+     * <p>
+     * Posted through Fineract's own native savings deposit command first, so the transaction is fully audited and the
+     * member's passbook/statement carry it exactly as an over-the-counter deposit would. That command's own GL entry
+     * (Dr <i>whichever GL the settlement payment type's Fund Source maps to</i> / Cr Savings Control) is then
+     * <b>reversed in full</b> and replaced with an explicit Dr Sundry / Cr Savings Control pair — the debit side used
+     * to be left to the payment type's own mapping in the hope it would land on the same account
+     * {@link #routeRedeemIntoSundry} just credited, netting to zero; when that mapping pointed anywhere else (as it
+     * did the day this was found — Sundry, when it should have matched Cash at Vault) the two legs never actually
+     * met, leaving Sundry debited for money that was never credited to it. Explicit beats coincidental.
      */
     private Settlement creditLinkedSavingsAccount(final Long shareAccountId, final Long shareTransactionId, final String requestedDateStr,
             final String resolutionNumber, final Long settlementPaymentTypeId) {
@@ -761,7 +790,35 @@ public class ClerkShareWithdrawalRequestApiResource {
         final CommandWrapper commandRequest = new CommandWrapperBuilder().savingsAccountDeposit(savingsAccountId)
                 .withJson(payload.toString()).build();
         final CommandProcessingResult result = commandsSourceWritePlatformService.logCommandSource(commandRequest);
-        return new Settlement(settlementAmount, result.getResourceId());
+        final Long savingsTransactionId = result.getResourceId();
+
+        // The deposit's own GL entries (whatever they turned out to be) are reversed wholesale rather
+        // than picked apart leg-by-leg — the correct Dr Sundry / Cr Savings Control pair below stands
+        // on its own regardless of which GL the payment type's Fund Source mapping happened to hit.
+        jdbcTemplate.update("UPDATE acc_gl_journal_entry SET reversed = true WHERE transaction_id = ?", "S" + savingsTransactionId);
+
+        final Map<String, Object> acct = loadShareAccountGlContext(shareAccountId);
+        final Long productId = toLong(acct.get("product_id"));
+        final Long officeId = toLong(acct.get("office_id"));
+        final String currencyCode = (String) acct.get("currency_code");
+        final Long glSundry = requireShareGl(productId, FA_SHARES_SUSPENSE, "Share Sundry (Suspense)");
+        final Long glSavingsControl = savingsControlGlOf(savingsAccountId);
+        if (glSavingsControl == null) {
+            throw apiError(409, "The Savings Control GL is not mapped for this savings account's product.");
+        }
+
+        final LocalDate entryDate = LocalDate.parse(requestedDateStr.substring(0, 10));
+        final long userId = context.authenticatedUser().getId();
+        final LocalDateTime now = LocalDateTime.now(DateUtils.getDateTimeZoneOfTenant());
+        final String txnId = "SHRDMSTL-" + System.nanoTime();
+        final String accountNo = (String) acct.get("account_no");
+
+        insertEntry(officeId, glSundry, DEBIT, settlementAmount, txnId, entryDate, shareAccountId, userId, now, currencyCode,
+                "Share redemption settled to savings | " + accountNo);
+        insertEntry(officeId, glSavingsControl, CREDIT, settlementAmount, txnId, entryDate, shareAccountId, userId, now, currencyCode,
+                "Share redemption settlement credited to savings | " + accountNo);
+
+        return new Settlement(settlementAmount, savingsTransactionId);
     }
 
     // ── POST /v1/clerk/share-withdrawal-requests/{id}/reject ── Manager rejects ─
@@ -832,6 +889,125 @@ public class ClerkShareWithdrawalRequestApiResource {
         }
     }
 
+    // ── Sundry pass-through helpers ──────────────────────────────────────────
+
+    /**
+     * Redirects the native {@code redeemshares} posting's Cr Shares Reference (Cash at Vault) leg into Cr Sundry.
+     *
+     * <p>
+     * Fineract's own accounting bridge assumes a redemption hands cash back over the counter (Dr Share Equity / Cr
+     * Shares Reference) — right for a walk-in cash redemption, wrong here, where the value is heading to the
+     * member's linked savings instead. Left alone, that Cr Shares Reference leg has no partner: the settlement
+     * posted in {@link #creditLinkedSavingsAccount} debits Sundry, not Shares Reference, so Sundry would be debited
+     * for money it was never credited with. Reversing just this one leg (matched by the specific "Shares Reference"
+     * GL account, not merely "the credit leg" — a chargeable redemption also credits Income from Fees, which must be
+     * left standing) and replacing it with Cr Sundry closes that gap: the account genuinely passes through Sundry
+     * the same way every other share-capital movement in this codebase does.
+     */
+    private void routeRedeemIntoSundry(final Long shareAccountId, final Long shareTransactionId, final LocalDate entryDate,
+            final long userId) {
+        final Map<String, Object> acct = loadShareAccountGlContext(shareAccountId);
+        final Long productId = toLong(acct.get("product_id"));
+        final Long officeId = toLong(acct.get("office_id"));
+        final String currencyCode = (String) acct.get("currency_code");
+        final String accountNo = (String) acct.get("account_no");
+
+        final Long glReference = requireShareGl(productId, FA_SHARES_REFERENCE, "Shares Reference");
+        final Long glSundry = requireShareGl(productId, FA_SHARES_SUSPENSE, "Share Sundry (Suspense)");
+
+        final Map<String, Object> reversedLeg = jdbcTemplate
+                .queryForList(
+                        "SELECT amount, transaction_id FROM acc_gl_journal_entry WHERE share_transaction_id = ? AND account_id = ? "
+                                + " AND type_enum = ? AND reversed = false",
+                        shareTransactionId, glReference, CREDIT)
+                .stream().findFirst().orElse(null);
+        if (reversedLeg == null) {
+            // Nothing to redirect -- the native posting didn't credit Shares Reference at all (an
+            // unexpected accounting configuration), so there is no leg here to reroute.
+            return;
+        }
+        final BigDecimal amount = (BigDecimal) reversedLeg.get("amount");
+        // Reuses the native posting's OWN transaction_id rather than minting a new one -- entries are
+        // grouped and checked for balance by transaction_id, so a fresh id here would leave the Dr
+        // Share Equity leg standing alone as "unbalanced" and this new Cr Sundry leg equally alone,
+        // instead of the two reading as the one balanced entry they actually are.
+        final String nativeTxnId = (String) reversedLeg.get("transaction_id");
+
+        jdbcTemplate.update(
+                "UPDATE acc_gl_journal_entry SET reversed = true WHERE share_transaction_id = ? AND account_id = ? "
+                        + " AND type_enum = ? AND reversed = false",
+                shareTransactionId, glReference, CREDIT);
+
+        final LocalDateTime now = LocalDateTime.now(DateUtils.getDateTimeZoneOfTenant());
+        insertEntry(officeId, glSundry, CREDIT, amount, nativeTxnId, entryDate, shareAccountId, userId, now, currencyCode,
+                "Share redemption held in Sundry pending settlement | " + accountNo);
+    }
+
+    private Map<String, Object> loadShareAccountGlContext(final Long shareAccountId) {
+        return jdbcTemplate.queryForMap("""
+                SELECT sa.account_no, sa.product_id, sa.currency_code, c.office_id
+                FROM m_share_account sa JOIN m_client c ON c.id = sa.client_id
+                WHERE sa.id = ?
+                """, shareAccountId);
+    }
+
+    private Long requireShareGl(final Long productId, final int financialAccountType, final String label) {
+        final Long glId = resolveGl(productId, financialAccountType);
+        if (glId == null) {
+            throw apiError(409, label + " GL is not mapped for share product " + productId + ".");
+        }
+        return glId;
+    }
+
+    private Long resolveGl(final Long productId, final int financialAccountType) {
+        try {
+            return jdbcTemplate.queryForObject(
+                    "SELECT gl_account_id FROM acc_product_mapping "
+                            + " WHERE product_id = ? AND product_type = ? AND financial_account_type = ? AND charge_id IS NULL",
+                    Long.class, productId, PRODUCT_TYPE_SHARES, financialAccountType);
+        } catch (final IncorrectResultSizeDataAccessException e) {
+            return null;
+        }
+    }
+
+    private Long savingsControlGlOf(final Long savingsAccountId) {
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT apm.gl_account_id FROM m_savings_account sa
+                JOIN acc_product_mapping apm ON apm.product_id = sa.product_id
+                WHERE sa.id = ? AND apm.product_type = ? AND apm.financial_account_type = ? LIMIT 1
+                """, savingsAccountId, PRODUCT_TYPE_SAVINGS, FA_SAVINGS_CONTROL);
+        return rows.isEmpty() ? null : toLong(rows.get(0).get("gl_account_id"));
+    }
+
+    private void insertEntry(final Long officeId, final Long glAccountId, final int typeEnum, final BigDecimal amount, final String txnId,
+            final LocalDate entryDate, final Long shareAccountId, final long userId, final LocalDateTime now, final String currencyCode,
+            final String description) {
+        jdbcTemplate.update(
+                "INSERT INTO acc_gl_journal_entry " + "(account_id, office_id, currency_code, transaction_id, reversed, manual_entry, "
+                        + " entry_date, type_enum, amount, description, entity_id, "
+                        + " created_by, last_modified_by, created_date, lastmodified_date, "
+                        + " is_running_balance_calculated, office_running_balance, "
+                        + " organization_running_balance, submitted_on_date, transaction_date, " + " created_on_utc, last_modified_on_utc) "
+                        + "VALUES (?,?,?,?,false,true,?,?,?,?,?,?,?,?,?,false,0,0,?,?,?,?)",
+                glAccountId, officeId, currencyCode, txnId, java.sql.Date.valueOf(entryDate), typeEnum, amount, description, shareAccountId,
+                userId, userId, now, now, java.sql.Date.valueOf(entryDate), java.sql.Date.valueOf(entryDate), toUtc(now), toUtc(now));
+    }
+
+    /**
+     * A tenant-local timestamp converted to the real UTC instant, for the {@code *_on_utc} columns.
+     *
+     * {@code atOffset(ZoneOffset.UTC)} would only relabel it — stamping 18:34 IST as "18:34 UTC", which reads back
+     * as 00:04 the next day. The instant has to be resolved in the tenant's own zone first, which is the zone
+     * {@code now} was taken in.
+     */
+    private java.time.OffsetDateTime toUtc(final LocalDateTime tenantLocalTime) {
+        return tenantLocalTime.atZone(DateUtils.getDateTimeZoneOfTenant()).toOffsetDateTime().withOffsetSameInstant(ZoneOffset.UTC);
+    }
+
+    private Long toLong(final Object o) {
+        return o instanceof Number ? ((Number) o).longValue() : null;
+    }
+
     private String buildActivityLog(final String existingJson, final String action, final String username, final String note) {
         JsonArray log = new JsonArray();
         if (existingJson != null && !existingJson.isBlank()) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkwithdrawal/api/ClerkWithdrawalRequestApiResource.java

@@ -605,6 +605,11 @@ public class ClerkWithdrawalRequestApiResource {
             throw apiError(409, "This withdrawal has already been withdrawn by another cashier. Double disbursement prevented.");
         }
 
+        // The voucher was raised in the clerk's name at submission, before any cashier was involved --
+        // reattribute it to whoever is actually handing over the cash now, so it shows up in their own
+        // voucher register rather than only in the clerk's.
+        voucherService.updateCashier(VoucherService.REF_CLERK_WITHDRAWAL_REQUEST, id, currentUser);
+
         // Record denomination breakdown in m_savings_txn_denomination so cashier vault position updates
         if (denominationData != null && !denominationData.isBlank()) {
             saveDisbursementDenomination(denominationData, record, currentUser);

fineract-provider/src/main/java/org/apache/fineract/portfolio/shareaccounts/service/ShareAccountWritePlatformServiceJpaRepositoryImpl.java

@@ -340,9 +340,17 @@ public class ShareAccountWritePlatformServiceJpaRepositoryImpl implements ShareA
                 }
             }
             LocalDate transactionDate = DateUtils.getBusinessLocalDate();
+            // Reverts whatever approveShareAccount() posted -- which, per the comment there, is
+            // nothing. Kept anyway as a no-op safety net for any transaction that predates that fix.
             this.journalEntryWritePlatformService.revertShareAccountJournalEntries(journalEntryTransactions, transactionDate);
-            journalEntryWritePlatformService.createJournalEntriesForShares(
-                    populateJournalEntries(account, account.getPendingForApprovalSharePurchaseTransactions()));
+            // Deliberately NOT re-running the accounting bridge for the transactions this undo just
+            // put back to APPLIED. That bridge's "isApplied" branch posts Dr Shares Reference (Cash at
+            // Vault) / Cr Share Sundry, assuming cash was already received at the counter for these
+            // shares -- exactly the phantom entry approveShareAccount()/createShareAccount() were
+            // fixed to stop posting. Calling it here reintroduced the same phantom entry by a side
+            // door: undo-approve reverting a transaction to APPLIED status looks, to the bridge, just
+            // like a brand-new application being submitted. Money only ever reaches or leaves share
+            // capital through ShareAdvanceCollectionApiResource's own explicit Sundry-routed postings.
             return new CommandProcessingResultBuilder() //
                     .withCommandId(jsonCommand.commandId()) //
                     .withEntityId(accountId) //

fineract-provider/src/main/java/org/apache/fineract/portfolio/voucher/service/VoucherService.java

@@ -467,4 +467,19 @@ public class VoucherService {
             "UPDATE m_voucher SET amount = ? WHERE reference_type = ? AND reference_id = ?",
             amount, referenceType, referenceId);
     }
+
+    /**
+     * Reattributes a voucher to the cashier who actually disbursed the cash, once that is known.
+     *
+     * A clerk withdrawal is raised by the clerk who takes the request, so that is who
+     * {@link #createVoucher} stamps as the creator at submission time -- but no cash has moved yet,
+     * and it is a cashier, at their own counter, who later hands it over. A voucher names whoever's
+     * till the money actually came out of, so the per-user "your own vouchers" register a cashier
+     * sees is complete rather than silently missing every withdrawal they personally paid out.
+     */
+    public void updateCashier(final String referenceType, final Long referenceId, final AppUser cashier) {
+        jdbcTemplate.update(
+            "UPDATE m_voucher SET created_by = ?, created_by_username = ? WHERE reference_type = ? AND reference_id = ?",
+            cashier.getId(), cashier.getUsername(), referenceType, referenceId);
+    }
 }

fineract-provider/src/main/resources/db/changelog/tenant/changelog-tenant.xml

@@ -502,7 +502,6 @@
     <include file="parts/0447_add_tiered_thresholds_and_low_balance_rule.xml" relativeToChangelogFile="true"/>
     <include file="parts/0448_fill_client_risk_rule_income_turnover_nulls.xml" relativeToChangelogFile="true"/>
     <include file="parts/0450_add_aml_rule_limit_bands.xml" relativeToChangelogFile="true"/>
-    <include file="parts/0451_seed_branch_offices.xml" relativeToChangelogFile="true"/>
     <include file="parts/0452_seed_aml_manual_referral_rule.xml" relativeToChangelogFile="true"/>
     <include file="parts/0453_add_email_tracking_to_client_pending_edit.xml" relativeToChangelogFile="true"/>
     <include file="parts/0454_add_email_from_to_client_pending_edit.xml" relativeToChangelogFile="true"/>

fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml

@@ -47,4 +47,7 @@
     <include file="parts/0518_create_savings_interest_posting_schedule.xml" relativeToChangelogFile="true"/>
     <include file="parts/0519_post_savings_interest_at_period_end.xml" relativeToChangelogFile="true"/>
     <include file="parts/0520_drop_share_savings_debit_request.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0521_branch_day_register_vault_only_detail.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0522_seed_opening_balance_contra_account.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0523_seed_basoda_bank_chart_of_accounts.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0451_seed_branch_offices.xml

@@ -1,59 +0,0 @@
-<?xml version="1.0" encoding="UTF-8"?>
-<!--
-
-    Licensed to the Apache Software Foundation (ASF) under one
-    or more contributor license agreements. See the NOTICE file
-    distributed with this work for additional information
-    regarding copyright ownership. The ASF licenses this file
-    to you under the Apache License, Version 2.0 (the
-    "License"); you may not use this file except in compliance
-    with the License. You may obtain a copy of the License at
-
-    http://www.apache.org/licenses/LICENSE-2.0
-
-    Unless required by applicable law or agreed to in writing,
-    software distributed under the License is distributed on an
-    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
-    KIND, either express or implied. See the License for the
-    specific language governing permissions and limitations
-    under the License.
-
--->
-<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
-                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
-                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.13.xsd">
-
-    <!--
-        Branch offices under Head Office.
-
-        Until now the tenant had a single office, so "see only my branch" had nothing to
-        scope to. external_id carries the branch code used by the General Ledger and the
-        RBI return screens, which is what lets a logged-in user's office be resolved to a
-        branch without matching on display names.
-    -->
-    <changeSet author="fineract" id="0451-1">
-        <preConditions onFail="MARK_RAN">
-            <sqlCheck expectedResult="0">SELECT COUNT(*) FROM m_office WHERE external_id IN ('0002','0003','0004','0005','0006')</sqlCheck>
-        </preConditions>
-        <sql>
-            INSERT INTO m_office (parent_id, hierarchy, external_id, name, opening_date)
-            VALUES
-                ((SELECT id FROM m_office WHERE hierarchy = '.'), '.2.', '0002', 'Andheri (E)', DATE '2018-04-01'),
-                ((SELECT id FROM m_office WHERE hierarchy = '.'), '.3.', '0003', 'Bandra (W)',  DATE '2018-04-01'),
-                ((SELECT id FROM m_office WHERE hierarchy = '.'), '.4.', '0004', 'Borivali',    DATE '2019-07-01'),
-                ((SELECT id FROM m_office WHERE hierarchy = '.'), '.5.', '0005', 'Dadar',       DATE '2020-01-02'),
-                ((SELECT id FROM m_office WHERE hierarchy = '.'), '.6.', '0006', 'Thane',       DATE '2021-06-01');
-        </sql>
-    </changeSet>
-
-    <!-- Head Office carries the branch code the GL ledger uses for it. -->
-    <changeSet author="fineract" id="0451-2">
-        <preConditions onFail="MARK_RAN">
-            <sqlCheck expectedResult="0">SELECT COUNT(*) FROM m_office WHERE external_id = 'HO'</sqlCheck>
-        </preConditions>
-        <sql>
-            UPDATE m_office SET external_id = 'HO' WHERE hierarchy = '.';
-        </sql>
-    </changeSet>
-
-</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0521_branch_day_register_vault_only_detail.xml

@@ -0,0 +1,38 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+    xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog
+        http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.1.xsd">
+
+    <!-- OPENING/CLOSING rows in m_branch_day_register_detail (0510) are the branch total: vault plus
+         every cashier's cash added together. That total is correct for the day's book reconciliation
+         (closing_cash vs book_cash is a branch-wide question), but the vault-position report reused
+         the same rows as if they were the vault's own cash alone. Whatever a cashier was still
+         holding, unsettled, at close got carried forward as if it belonged to the vault, then counted
+         again the day that cash was actually settled back to the vault, inflating the vault's reported
+         position by exactly the unsettled amount. This adds a second, vault-only pair of legs so the
+         vault-position report can anchor on the vault's real cash instead of the branch total. -->
+
+    <changeSet id="0521_widen_branch_day_detail_leg" author="cbs-nitesh">
+        <preConditions onFail="MARK_RAN">
+            <columnExists tableName="m_branch_day_register_detail" columnName="leg"/>
+        </preConditions>
+        <modifyDataType tableName="m_branch_day_register_detail" columnName="leg" newDataType="VARCHAR(20)"/>
+    </changeSet>
+
+    <changeSet id="0521_add_branch_day_detail_teller" author="cbs-nitesh">
+        <preConditions onFail="MARK_RAN">
+            <not><columnExists tableName="m_branch_day_register_detail" columnName="teller_id"/></not>
+        </preConditions>
+        <addColumn tableName="m_branch_day_register_detail">
+            <!-- NULL on every existing (and every future branch-total) row - only the new
+                 OPENING_VAULT/CLOSING_VAULT rows carry a teller_id, which is what tells
+                 buildPositionForVault which rows are its own. -->
+            <column name="teller_id" type="BIGINT"/>
+        </addColumn>
+        <addForeignKeyConstraint baseTableName="m_branch_day_register_detail" baseColumnNames="teller_id"
+            constraintName="fk_branch_day_detail_teller" referencedTableName="m_tellers"
+            referencedColumnNames="id" onDelete="CASCADE"/>
+    </changeSet>
+
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0522_seed_opening_balance_contra_account.xml

@@ -0,0 +1,36 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+    xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog
+        http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.1.xsd">
+
+    <!-- Financial activity 300 (OPENING_BALANCES_TRANSFER_CONTRA) is the equity contra Fineract
+         posts against whenever an account is opened with a non-zero opening balance - exactly the
+         "conversion suspense" leg a live bank's opening balances get migrated through. No chart of
+         accounts in this fork ever seeded a GL account for it, so any screen that touches an opening
+         balance (including plain report/account-open flows) fails with "Financial Activity account
+         ... with Id 300 does not exist" the first time it is hit. This backfills the missing account
+         and its mapping for every tenant - existing ones now, and any new tenant going forward. -->
+
+    <changeSet id="0522_seed_opening_balance_contra_account" author="cbs-nitesh">
+        <preConditions onFail="MARK_RAN">
+            <sqlCheck expectedResult="0">SELECT COUNT(*) FROM acc_gl_account WHERE gl_code = '300000'</sqlCheck>
+        </preConditions>
+        <sql>
+            INSERT INTO acc_gl_account
+            (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum)
+            VALUES ('Opening Balances Transfer Contra', '300000', false, true, 1, 3);
+        </sql>
+    </changeSet>
+
+    <changeSet id="0522_map_opening_balance_contra_financial_activity" author="cbs-nitesh">
+        <preConditions onFail="MARK_RAN">
+            <sqlCheck expectedResult="0">SELECT COUNT(*) FROM acc_gl_financial_activity_account WHERE financial_activity_type = 300</sqlCheck>
+        </preConditions>
+        <sql>
+            INSERT INTO acc_gl_financial_activity_account (financial_activity_type, gl_account_id)
+            VALUES (300, (SELECT id FROM acc_gl_account WHERE gl_code = '300000'));
+        </sql>
+    </changeSet>
+
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0523_seed_basoda_bank_chart_of_accounts.xml

@@ -0,0 +1,237 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+    xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+    xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog
+        http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.1.xsd">
+
+    <!-- Seeds a brand-new tenant with Basoda Nagrik Sahakari Bank's real chart of accounts,
+         transcribed line by line from its 31/03/2026 balance sheet. Guarded on "no GL account exists
+         other than the opening-balance contra" rather than "GL is completely empty" - 0522
+         (immediately before this one) seeds every tenant, including a fresh one, with that one GL
+         account before this changeset runs, so a plain empty-table check would never be true and
+         this would silently never seed a single future tenant, regardless of which of the two runs
+         first. An existing tenant that already built its own chart of accounts (socity_bank,
+         default) has plenty of other accounts and is never touched - only a genuinely fresh one is
+         (this is how abc_bank got seeded, and how any future new tenant will be too). The
+         opening-balance contra account and its financial-activity-300 mapping are 0522's job, not
+         repeated here. -->
+
+    <changeSet id="0523_seed_basoda_bank_chart_of_accounts" author="cbs-nitesh">
+        <preConditions onFail="MARK_RAN">
+            <sqlCheck expectedResult="0">SELECT COUNT(*) FROM acc_gl_account WHERE gl_code != '300000'</sqlCheck>
+        </preConditions>
+        <sql>
+            <![CDATA[
+
+-- classification_enum: 1=ASSET, 2=LIABILITY, 3=EQUITY, 4=INCOME, 5=EXPENSE
+-- account_usage: 2=header (group, not postable), 1=detail (postable leaf)
+
+-- ============================= EQUITY (3) =============================
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('CAPITAL', '301000', false, true, 2, 3);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('LINKING SHARE A/C', '301001', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='301000')),
+('SHARE HOLDER''S A/C', '301002', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='301000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('RESERVES & OTHER RESERVES', '302000', false, true, 2, 3);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('BAD & DOUBTFUL RESERVE FUND', '302001', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('BUILDING FUND A/C', '302002', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('CHARITABLE FUND A/C', '302003', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('COMPUTER FUND A/C', '302004', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('DEVELOPMENT FUND A/C', '302005', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('DIVIDEND EQUALIZATION FUND', '302006', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('EMPLOYEE WELFARE FUND A/C', '302007', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('INVESTMENT DEPRECIATION RESERVE', '302008', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('INVESTMENT FLUCTUATION FUND', '302009', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('STATUTORY RESERVE FUND', '302010', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('TRAINING FUND A/C', '302011', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000')),
+('VEHICLE FUND A/C', '302012', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='302000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('P & L A/C', '303000', false, true, 2, 3);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('PROFIT A/C', '303001', false, true, 1, 3, (SELECT id FROM acc_gl_account WHERE gl_code='303000'));
+
+-- ============================= LIABILITY (2) =============================
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('DEPOSIT', '201000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('CURRENT DEPOSIT INDIVIDUAL', '201001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('FIXED DEPOSIT DOUBLE', '201002', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('FIXED DEPOSIT SINGLE', '201003', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('MANGAL PARINAY A/C', '201004', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('MASIK DHAN VARSHA', '201005', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('NAVEEN MINI DEPOSIT', '201006', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('RECURRING DEPOSIT INDIVIDUAL', '201007', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('SAVING DEPOSIT INDIVIDUAL', '201008', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000')),
+('SUPER MINI DEPOSIT A/C', '201009', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='201000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('OTHER LIABILITIES', '202000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('DIVIDEND PAYABLE', '202001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('DONATION TO JILA SAHAKARI SANGH', '202002', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('SHARE CAPITAL PAYABLE', '202003', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('SUNDRY CREDITORS A/C', '202004', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('SUSPENSE A/C', '202005', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('INCOME TAX OF BANK EMPLOYEE', '202006', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('T.D.S. TAX DEDUCTED AT SOURCE', '202007', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('ARREAR OF BANK EMPLOYEES', '202008', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('CGST PAYABLE A/C', '202009', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('SGST PAYABLE A/C', '202010', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('CREDIT BALANCE OF CASH', '202011', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('CREDIT BALANCE OF FCC LOAN', '202012', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000')),
+('CREDIT BALANCE OF ML LOAN', '202013', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='202000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('BILLS FOR COLLECTION', '203000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('DD/BILLS PAYABLE A/C', '203001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='203000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('INTEREST PAYABLE', '204000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('INTEREST ACCRUED FD SINGLE', '204001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='204000')),
+('INTEREST ACCRUED FD DOUBLE', '204002', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='204000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('PROVISION', '205000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('AUDIT FEE PROVISION', '205001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='205000')),
+('PROVISION FOR INCOME TAX LIABILITY', '205002', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='205000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('CONTINGENT LIABILITIES', '206000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('CONTINGENT PROVISION', '206001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='206000')),
+('PROVISION FOR NPA A/C', '206002', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='206000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('CONTRA ACCOUNTS', '207000', false, true, 2, 2);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('INTEREST PROVISION A/C', '207001', false, true, 1, 2, (SELECT id FROM acc_gl_account WHERE gl_code='207000'));
+
+-- ============================= ASSET (1) =============================
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('CASH ON HAND', '101000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('BRANCH CASH BALANCE', '101001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='101000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('BALANCE WITH OTHER BANK - CURRENT A/C', '102000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('CURRENT A/C IDBI BANK 00007252', '102001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C CO-OP. BANK MAIN BR.41', '102002', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C CO-OP. BANK CITI BR.', '102003', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C UNION BANK OF INDIA', '102004', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('TRUSTY BASODA NAGRIK SAHAKARI BANK', '102005', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C HDFC BANK 0380000015', '102006', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C APEX BANK 187000801142', '102007', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C A.U. SMALL FINANCE BANK', '102008', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C DCB BANK 12822400150865', '102009', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C AXIS BANK LTD 071256359', '102010', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('IDBI BANK LTD CTS CLG A/C 000019', '102011', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C RBL BANK LTD 9001785747', '102012', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C BANK OF BARODA 001523', '102013', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C ICICI BANK BR. BASODA', '102014', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C YES BANK 001562 (ATM)', '102015', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C YES BANK-0071 (OUTWARD RTGS)', '102016', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C YES BANK-1552 (IMPS)', '102017', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C YES BANK-000198 (UPI)', '102018', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000')),
+('CURRENT A/C DNSB BANK BBPS 645', '102019', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='102000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('FIX DEPOSIT WITH BANK', '103000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('FIXED DEPOSIT CO-OPER. BANK MAIN', '103001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='103000')),
+('INVESTMENT IDBI BANK', '103002', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='103000')),
+('INVESTMENT WITH A.U. SMALL FINANCE BANK', '103003', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='103000')),
+('INVESTMENT WITH D.C.B. BANK', '103004', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='103000')),
+('INVESTMENT WITH R.B.L. BANK LTD', '103005', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='103000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('ACCRUED INTEREST', '104000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('INTEREST A/C', '104001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='104000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('INVESTMENT', '105000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('INVESTMENT WITH SIDBI FOR MSE', '105001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='105000')),
+('NON-SLR INVESTMENT', '105002', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='105000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('LOAN & ADVANCES', '106000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('CASH CREDIT LOAN A/C', '106001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('CC AGAINST DEPOSIT', '106002', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('KISHAN CREDIT CARD', '106003', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('LOAN AGAINST DEPOSITE', '106004', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('LOAN AGAINST SECURITY', '106005', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('LOAN AGAINST WARE HOUSE RECEIPT', '106006', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('MEDIUM TERM LOAN', '106007', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('LONG TERM LOAN A/C', '106008', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000')),
+('PROPERTY MORTGAGE LIMIT', '106009', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='106000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('INVESTMENTS', '107000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('INVESTMENT IN GOVT. SECURITY', '107001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='107000')),
+('INVESTMENT IN STATE GOVT. SECURITY', '107002', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='107000')),
+('INVESTMENT IN AFS CATEGORIES', '107003', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='107000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('OTHER ASSETS', '108000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('ADVANCES A/C', '108001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('INTEREST RECEIVABLE', '108002', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('LIBRARY A/C', '108003', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('STATIONERY & PRINTING', '108004', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('TELEPHONE RENT DEPOSIT', '108005', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('PLANT AND MACHINERY', '108006', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('ELECTRIFICATION BANK BUILDING', '108007', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000')),
+('BANK SECURITY SYSTEM', '108008', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='108000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('LAND & BUILDING', '109000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('LAND & BUILDING UC', '109001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='109000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('FURNITURE & FIXTURE', '110000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('FURNITURE & FIXTURES A/C', '110001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='110000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('COMPUTER SOFTWARE AND HARDWARE', '111000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('COMPUTER SOFTWARE & HARDWARE', '111001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='111000'));
+
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum) VALUES
+('SHARE OF OTHER CO.OP INSTITUTIONS', '112000', false, true, 2, 1);
+INSERT INTO acc_gl_account (name, gl_code, disabled, manual_journal_entries_allowed, account_usage, classification_enum, parent_id) VALUES
+('SHARE A/C DCCB', '112001', false, true, 1, 1, (SELECT id FROM acc_gl_account WHERE gl_code='112000'));
+
+-- ============================= Financial Activity mappings =============================
+-- Maps Fineract's internal cash/dividend mechanisms onto the closest matching account actually
+-- present on this bank's balance sheet. Financial activity 300 (opening-balance contra) is 0522's
+-- job, not repeated here - it is seeded generically for every tenant regardless of chart of
+-- accounts, and always exists by the time this changeset runs.
+
+INSERT INTO acc_gl_financial_activity_account (financial_activity_type, gl_account_id) VALUES
+(101, (SELECT id FROM acc_gl_account WHERE gl_code='101001')),
+(102, (SELECT id FROM acc_gl_account WHERE gl_code='101001')),
+(201, (SELECT id FROM acc_gl_account WHERE gl_code='202001')),
+(202, (SELECT id FROM acc_gl_account WHERE gl_code='202001')),
+(301, (SELECT id FROM acc_gl_account WHERE gl_code='302006'));
+
+            ]]>
+        </sql>
+    </changeSet>
+
+</databaseChangeLog>