accounting wip:cash basedJournal entries for disbursal and repayments

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

@@ -1,6 +1,10 @@
 package org.mifosplatform.accounting.service;
 
+import java.util.List;
+
 import org.mifosplatform.accounting.api.commands.GLJournalEntryCommand;
+import org.mifosplatform.portfolio.loanaccount.domain.Loan;
+import org.mifosplatform.portfolio.loanaccount.domain.LoanTransaction;
 import org.springframework.security.access.prepost.PreAuthorize;
 
 public interface GLJournalEntryWritePlatformService {
@@ -11,4 +15,8 @@ public interface GLJournalEntryWritePlatformService {
     @PreAuthorize(value = "hasAnyRole('ALL_FUNCTIONS', 'REVERT_JOURNAL_ENTRY')")
     String revertJournalEntry(String transactionId);
 
+    void createJournalEntriesForLoan(Loan loan, List<LoanTransaction> loanTransactions);
+    
+    void createJournalEntriesForLoan(Loan loan, LoanTransaction loanTransaction);
+
 }

mifosng-provider/src/main/java/org/mifosplatform/accounting/service/impl/GLJournalEntryWritePlatformServiceJpaRepositoryImpl.java

@@ -1,13 +1,16 @@
 package org.mifosplatform.accounting.service.impl;
 
 import java.math.BigDecimal;
+import java.util.ArrayList;
 import java.util.Date;
 import java.util.List;
 
 import org.apache.commons.lang.RandomStringUtils;
 import org.apache.commons.lang.StringUtils;
 import org.joda.time.LocalDate;
+import org.mifosplatform.accounting.AccountingConstants.CASH_ACCOUNTS_FOR_LOAN;
 import org.mifosplatform.accounting.AccountingConstants.JOURNAL_ENTRY_TYPE;
+import org.mifosplatform.accounting.AccountingConstants.PORTFOLIO_PRODUCT_TYPE;
 import org.mifosplatform.accounting.api.commands.GLJournalEntryCommand;
 import org.mifosplatform.accounting.api.commands.SingleDebitOrCreditEntryCommand;
 import org.mifosplatform.accounting.domain.GLAccount;
@@ -16,6 +19,8 @@ import org.mifosplatform.accounting.domain.GLClosure;
 import org.mifosplatform.accounting.domain.GLClosureRepository;
 import org.mifosplatform.accounting.domain.GLJournalEntry;
 import org.mifosplatform.accounting.domain.GLJournalEntryRepository;
+import org.mifosplatform.accounting.domain.ProductToGLAccountMapping;
+import org.mifosplatform.accounting.domain.ProductToGLAccountMappingRepository;
 import org.mifosplatform.accounting.exceptions.GLAccountNotFoundException;
 import org.mifosplatform.accounting.exceptions.GLJournalEntriesNotFoundException;
 import org.mifosplatform.accounting.exceptions.GLJournalEntryInvalidException;
@@ -26,6 +31,8 @@ import org.mifosplatform.infrastructure.core.exception.PlatformDataIntegrityExce
 import org.mifosplatform.organisation.office.domain.Office;
 import org.mifosplatform.organisation.office.domain.OfficeRepository;
 import org.mifosplatform.organisation.office.exception.OfficeNotFoundException;
+import org.mifosplatform.portfolio.loanaccount.domain.Loan;
+import org.mifosplatform.portfolio.loanaccount.domain.LoanTransaction;
 import org.slf4j.Logger;
 import org.slf4j.LoggerFactory;
 import org.springframework.beans.factory.annotation.Autowired;
@@ -42,15 +49,17 @@ public class GLJournalEntryWritePlatformServiceJpaRepositoryImpl implements GLJo
     private final GLAccountRepository glAccountRepository;
     private final GLJournalEntryRepository glJournalEntryRepository;
     private final OfficeRepository officeRepository;
+    private final ProductToGLAccountMappingRepository accountMappingRepository;
 
     @Autowired
     public GLJournalEntryWritePlatformServiceJpaRepositoryImpl(final GLClosureRepository glClosureRepository,
             final GLAccountRepository glAccountRepository, final GLJournalEntryRepository glJournalEntryRepository,
-            final OfficeRepository officeRepository) {
+            final OfficeRepository officeRepository, final ProductToGLAccountMappingRepository accountMappingRepository) {
         this.glClosureRepository = glClosureRepository;
         this.officeRepository = officeRepository;
         this.glAccountRepository = glAccountRepository;
         this.glJournalEntryRepository = glJournalEntryRepository;
+        this.accountMappingRepository = accountMappingRepository;
     }
 
     @Transactional
@@ -115,6 +124,113 @@ public class GLJournalEntryWritePlatformServiceJpaRepositoryImpl implements GLJo
         return reversalTransactionId;
     }
 
+    @Transactional
+    @Override
+    public void createJournalEntriesForLoan(Loan loan, List<LoanTransaction> loanTransactions) {
+        // shouldn't be before an accounting closure
+        GLClosure latestGLClosure = glClosureRepository.getLatestGLClosureByBranch(loan.getOfficeId());
+        Office office = loan.getClient().getOffice();
+        Long loanProductId = loan.loanProduct().getId();
+        // TODO: Check for accounting type
+        for (LoanTransaction loanTransaction : loanTransactions) {
+            Date entryDate = loanTransaction.getDateOf();
+            String transactionId = loanTransaction.getId().toString();
+            Long loanId = loan.getId();
+            /**
+             * check if an accounting closure has happened for this branch after
+             * the transaction Date
+             **/
+            if (latestGLClosure != null) {
+                if (latestGLClosure.getClosingDate().after(loanTransaction.getDateOf())) { throw new GLJournalEntryInvalidException(
+                        GL_JOURNAL_ENTRY_INVALID_REASON.ACCOUNTING_CLOSED, latestGLClosure.getClosingDate(), null, null); }
+            }
+            /*** Debit loan Portfolio and credit Fund source for Disbursal **/
+            if (loanTransaction.isDisbursement()) {
+
+                GLAccount loanPortfolioAccount = getLinkedFinAccountForLoanProduct(loanProductId, CASH_ACCOUNTS_FOR_LOAN.LOAN_PORTFOLIO);
+                GLAccount fundSourceAccount = getLinkedFinAccountForLoanProduct(loanProductId, CASH_ACCOUNTS_FOR_LOAN.FUND_SOURCE);
+
+                BigDecimal disbursalAmount = loanTransaction.getAmount();
+                createDebitJournalEntryForLoanProduct(office, loanPortfolioAccount, loanId, transactionId, entryDate, disbursalAmount);
+                createCreditJournalEntryForLoanProduct(office, fundSourceAccount, loanId, transactionId, entryDate, disbursalAmount);
+            }/***
+             * Create a single Debit to fund source and multiple credits if
+             * applicable (loan portfolio for principal repayment, Interest on
+             * loans for interest repayments, Income from fees for fees payment
+             * and Income from penalties for penalty payment)
+             **/
+            else if (loanTransaction.isRepayment() || loanTransaction.isRepaymentAtDisbursement()) {
+                BigDecimal principalAmount = loanTransaction.getPrincipalPortion(loan.getCurrency()).getAmount();
+                BigDecimal interestAmount = loanTransaction.getInterestPortion(loan.getCurrency()).getAmount();
+                BigDecimal feesAmount = loanTransaction.getFeeChargesPortion(loan.getCurrency()).getAmount();
+                BigDecimal penaltiesAmount = loanTransaction.getPenaltyChargesPortion(loan.getCurrency()).getAmount();
+
+                BigDecimal totalDebitAmount = new BigDecimal(0);
+
+                if (!(principalAmount.compareTo(BigDecimal.ZERO) == 0)) {
+                    totalDebitAmount = totalDebitAmount.add(principalAmount);
+
+                    GLAccount loanPortfolioAccount = getLinkedFinAccountForLoanProduct(loanProductId, CASH_ACCOUNTS_FOR_LOAN.LOAN_PORTFOLIO);
+                    createCreditJournalEntryForLoanProduct(office, loanPortfolioAccount, loanId, transactionId, entryDate, principalAmount);
+                }
+                if (!(interestAmount.compareTo(BigDecimal.ZERO) == 0)) {
+                    totalDebitAmount = totalDebitAmount.add(interestAmount);
+
+                    GLAccount interestAccount = getLinkedFinAccountForLoanProduct(loanProductId, CASH_ACCOUNTS_FOR_LOAN.INTEREST_ON_LOANS);
+                    createCreditJournalEntryForLoanProduct(office, interestAccount, loanId, transactionId, entryDate, interestAmount);
+                }
+                if (!(feesAmount.compareTo(BigDecimal.ZERO) == 0)) {
+                    totalDebitAmount = totalDebitAmount.add(feesAmount);
+
+                    GLAccount incomeFromFeesAccount = getLinkedFinAccountForLoanProduct(loanProductId,
+                            CASH_ACCOUNTS_FOR_LOAN.INCOME_FROM_FEES);
+                    createCreditJournalEntryForLoanProduct(office, incomeFromFeesAccount, loanId, transactionId, entryDate, feesAmount);
+                }
+                if (!(penaltiesAmount.compareTo(BigDecimal.ZERO) == 0)) {
+                    totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
+
+                    GLAccount incomeFromPenaltiesAccount = getLinkedFinAccountForLoanProduct(loanProductId,
+                            CASH_ACCOUNTS_FOR_LOAN.INCOME_FROM_PENALTIES);
+                    createCreditJournalEntryForLoanProduct(office, incomeFromPenaltiesAccount, loanId, transactionId, entryDate,
+                            penaltiesAmount);
+                }
+                GLAccount fundSourceAccount = getLinkedFinAccountForLoanProduct(loanProductId, CASH_ACCOUNTS_FOR_LOAN.FUND_SOURCE);
+                createDebitJournalEntryForLoanProduct(office, fundSourceAccount, loanId, transactionId, entryDate, totalDebitAmount);
+            } // TODO Vishwas: Add conditions for write off, contra waive
+              // interest
+              // and waive charges
+        }
+
+    }
+
+    @Transactional
+    @Override
+    public void createJournalEntriesForLoan(Loan loan, LoanTransaction loanTransaction) {
+        List<LoanTransaction> loanTransactions = new ArrayList<LoanTransaction>();
+        loanTransactions.add(loanTransaction);
+        createJournalEntriesForLoan(loan, loanTransactions);
+    }
+
+    private GLAccount getLinkedFinAccountForLoanProduct(Long loanProductId, CASH_ACCOUNTS_FOR_LOAN finAccountType) {
+        ProductToGLAccountMapping accountMapping = accountMappingRepository.findByProductIdAndProductTypeAndFinancialAccountType(
+                loanProductId, PORTFOLIO_PRODUCT_TYPE.LOAN.getValue(), finAccountType.getValue());
+        return accountMapping.getGlAccount();
+    }
+
+    private void createCreditJournalEntryForLoanProduct(Office office, GLAccount account, Long loanId, String transactionId,
+            Date entryDate, BigDecimal amount) {
+        GLJournalEntry journalEntry = GLJournalEntry.createNew(office, account, transactionId, true, entryDate,
+                JOURNAL_ENTRY_TYPE.CREDIT.toString(), amount, null, PORTFOLIO_PRODUCT_TYPE.LOAN.toString(), loanId);
+        glJournalEntryRepository.saveAndFlush(journalEntry);
+    }
+
+    private void createDebitJournalEntryForLoanProduct(Office office, GLAccount account, Long loanId, String transactionId, Date entryDate,
+            BigDecimal amount) {
+        GLJournalEntry journalEntry = GLJournalEntry.createNew(office, account, transactionId, true, entryDate,
+                JOURNAL_ENTRY_TYPE.DEBIT.toString(), amount, null, PORTFOLIO_PRODUCT_TYPE.LOAN.toString(), loanId);
+        glJournalEntryRepository.saveAndFlush(journalEntry);
+    }
+
     /**
      * @param command
      */
@@ -212,4 +328,5 @@ public class GLJournalEntryWritePlatformServiceJpaRepositoryImpl implements GLJo
     private String generateTransactionId() {
         return RandomStringUtils.random(15, "ABCDEFGHIJKLMNOPQRSTUVWXYZ1234567890");
     }
+
 }

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

@@ -946,7 +946,6 @@ public class Loan extends AbstractAuditableCustom<AppUser, Long> {
     private void disburse(final LocalDate expectedDisbursedOnLocalDate) {
         this.disbursedOnDate = expectedDisbursedOnLocalDate.toDate();
         this.expectedMaturityDate = determineExpectedMaturityDate().toDate();
-
         handleDisbursementTransaction(expectedDisbursedOnLocalDate);
     }
 
@@ -1916,7 +1915,7 @@ public class Loan extends AbstractAuditableCustom<AppUser, Long> {
         return this.loanRepaymentScheduleDetail.getPrincipal().getCurrencyCode();
     }
 
-    private MonetaryCurrency getCurrency() {
+    public MonetaryCurrency getCurrency() {
         return this.loanRepaymentScheduleDetail.getCurrency();
     }
 
@@ -2000,4 +1999,9 @@ public class Loan extends AbstractAuditableCustom<AppUser, Long> {
         this.accountNumber = newAccountNo;
         this.accountNumberRequiresAutoGeneration=false;
     }
+    
+    public List<LoanTransaction> getLoanTransactions() {
+        return this.loanTransactions;
+    }
+    
 }

mifosng-provider/src/main/java/org/mifosplatform/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java

@@ -1,13 +1,17 @@
 package org.mifosplatform.portfolio.loanaccount.service;
 
 import java.math.BigDecimal;
+import java.util.ArrayList;
 import java.util.Arrays;
+import java.util.HashSet;
 import java.util.LinkedHashMap;
 import java.util.List;
 import java.util.Map;
+import java.util.Set;
 
 import org.apache.commons.lang.StringUtils;
 import org.joda.time.LocalDate;
+import org.mifosplatform.accounting.service.GLJournalEntryWritePlatformService;
 import org.mifosplatform.infrastructure.core.api.JsonCommand;
 import org.mifosplatform.infrastructure.core.data.CommandProcessingResult;
 import org.mifosplatform.infrastructure.core.data.CommandProcessingResultBuilder;
@@ -41,6 +45,7 @@ import org.mifosplatform.portfolio.loanaccount.exception.LoanTransactionNotFound
 import org.mifosplatform.portfolio.loanaccount.serialization.LoanChargeCommandFromApiJsonDeserializer;
 import org.mifosplatform.portfolio.loanaccount.serialization.LoanStateTransitionCommandFromApiJsonDeserializer;
 import org.mifosplatform.portfolio.loanaccount.serialization.LoanTransactionCommandFromApiJsonDeserializer;
+import org.mifosplatform.portfolio.loanproduct.domain.AccountingRuleType;
 import org.mifosplatform.portfolio.loanproduct.exception.InvalidCurrencyException;
 import org.mifosplatform.useradministration.domain.AppUser;
 import org.springframework.beans.factory.annotation.Autowired;
@@ -61,6 +66,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     private final ChargeRepository chargeRepository;
     private final LoanChargeRepository loanChargeRepository;
     private final ApplicationCurrencyRepository applicationCurrencyRepository;
+    private final GLJournalEntryWritePlatformService journalEntryWritePlatformService;
 
     @Autowired
     public LoanWritePlatformServiceJpaRepositoryImpl(final PlatformSecurityContext context,
@@ -69,7 +75,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             final LoanChargeCommandFromApiJsonDeserializer loanChargeCommandFromApiJsonDeserializer, final LoanAssembler loanAssembler,
             final LoanRepository loanRepository, final LoanTransactionRepository loanTransactionRepository,
             final NoteRepository noteRepository, final ChargeRepository chargeRepository, final LoanChargeRepository loanChargeRepository,
-            final ApplicationCurrencyRepository applicationCurrencyRepository) {
+            final ApplicationCurrencyRepository applicationCurrencyRepository,
+            final GLJournalEntryWritePlatformService journalEntryWritePlatformService) {
         this.context = context;
         this.loanStateTransitionCommandFromApiJsonDeserializer = loanStateTransitionCommandFromApiJsonDeserializer;
         this.loanTransactionCommandFromApiJsonDeserializer = loanTransactionCommandFromApiJsonDeserializer;
@@ -81,6 +88,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         this.chargeRepository = chargeRepository;
         this.loanChargeRepository = loanChargeRepository;
         this.applicationCurrencyRepository = applicationCurrencyRepository;
+        this.journalEntryWritePlatformService = journalEntryWritePlatformService;
     }
 
     private boolean isBeforeToday(final LocalDate date) {
@@ -111,13 +119,36 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getPrincpal().getCurrencyCode());
 
+      
         final Map<String, Object> changes = loan.disburse(command, defaultLoanLifecycleStateMachine(), currency);
+        //variable stores Id's of all existing loan transactions (newly created loan transactions would not have an Id before save)
+        Set<Long> existingLoanTransactionIds = new HashSet<Long>();
+        for(LoanTransaction loanTransaction:loan.getLoanTransactions()){
+            if(loanTransaction.getId()==null){
+                existingLoanTransactionIds.add(loanTransaction.getId());
+            }
+        }
         this.loanRepository.save(loan);
 
         if (StringUtils.isNotBlank(noteText)) {
             Note note = Note.loanNote(loan, noteText);
             this.noteRepository.save(note);
         }
+        
+        // make a call to accounting
+        if (loan.loanProduct().getAccountingType() != AccountingRuleType.NONE.getValue()) {
+            /***
+             * Variable holds list of all newly created loan transactions during this
+             * disbursal
+             **/
+            List<LoanTransaction> newLoanTransactions = new ArrayList<LoanTransaction>();
+            for(LoanTransaction loanTransaction:loan.getLoanTransactions()){
+                if(!existingLoanTransactionIds.contains(loanTransaction.getId())){
+                    newLoanTransactions.add(loanTransaction);
+                }
+            }
+            journalEntryWritePlatformService.createJournalEntriesForLoan(loan, newLoanTransactions);
+        }
 
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
@@ -193,6 +224,11 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         changes.put("locale", command.locale());
         changes.put("dateFormat", command.dateFormat());
+        
+        // make a call to accounting
+        if (loan.loanProduct().getAccountingType() != AccountingRuleType.NONE.getValue()) {
+            journalEntryWritePlatformService.createJournalEntriesForLoan(loan, loanRepayment);
+        }
 
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //

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

@@ -146,6 +146,10 @@ public class LoanProduct extends AbstractAuditableCustom<AppUser, Long> {
     public void update(final Set<Charge> charges) {
         this.charges = charges;
     }
+    
+    public Integer getAccountingType() {
+        return this.accountingType;
+    }
 
     public Map<String, Object> update(final JsonCommand command, final AprCalculator aprCalculator) {