fix(accounting): allow unbalanced legs when defining opening balances

Defining opening balances was rejected by the debit/credit balance
check that ordinary journal entries go through. For opening balances
that check does not hold: every leg is posted against the opening
balance contra account, so the books always balance, and the submitted
legs legitimately differ by the opening balance of the locked,
denomination-managed cash account, which is already posted and can
never be part of the request.

- validateBusinessRulesForJournalEntries takes a requireBalanced flag.
  Ordinary journal entries keep the full check (requireBalanced = true).
- defineOpeningBalance passes false: it still needs at least one leg
  and an account and amount on every leg, but no longer requires debits
  and credits to be present on both sides or to add up.

Verified with :fineract-provider:compileJava.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/JournalEntryWritePlatformServiceJpaRepositoryImpl.java

@@ -687,6 +687,16 @@ public class JournalEntryWritePlatformServiceJpaRepositoryImpl implements Journa
     }
 
     private void validateBusinessRulesForJournalEntries(final JournalEntryCommand command) {
+        validateBusinessRulesForJournalEntries(command, true);
+    }
+
+    /**
+     * @param requireBalanced
+     *            false for opening balances: every leg is posted against the contra account, so the books always
+     *            balance, and the submitted legs legitimately differ by the locked (denomination-managed) cash
+     *            account's opening balance that is already posted and can never be part of this request.
+     */
+    private void validateBusinessRulesForJournalEntries(final JournalEntryCommand command, final boolean requireBalanced) {
         // check if date of Journal entry is valid
         final LocalDate transactionDate = command.getTransactionDate();
         // shouldn't be in the future
@@ -706,6 +716,26 @@ public class JournalEntryWritePlatformServiceJpaRepositoryImpl implements Journa
         final SingleDebitOrCreditEntryCommand[] credits = command.getCredits();
         final SingleDebitOrCreditEntryCommand[] debits = command.getDebits();
 
+        if (!requireBalanced) {
+            final List<SingleDebitOrCreditEntryCommand> entries = new ArrayList<>();
+            if (credits != null) {
+                entries.addAll(Arrays.asList(credits));
+            }
+            if (debits != null) {
+                entries.addAll(Arrays.asList(debits));
+            }
+            if (entries.isEmpty()) {
+                throw new JournalEntryInvalidException(GlJournalEntryInvalidReason.NO_DEBITS_OR_CREDITS, null, null, null);
+            }
+            for (final SingleDebitOrCreditEntryCommand entry : entries) {
+                if (entry.getAmount() == null || entry.getGlAccountId() == null) {
+                    throw new JournalEntryInvalidException(GlJournalEntryInvalidReason.DEBIT_CREDIT_ACCOUNT_OR_AMOUNT_EMPTY, null, null,
+                            null);
+                }
+            }
+            return;
+        }
+
         // atleast one debit or credit must be present
         if (credits == null || credits.length == 0 || debits == null || debits.length == 0) {
             throw new JournalEntryInvalidException(GlJournalEntryInvalidReason.NO_DEBITS_OR_CREDITS, null, null, null);
@@ -783,7 +813,7 @@ public class JournalEntryWritePlatformServiceJpaRepositoryImpl implements Journa
             final Office office = this.officeRepositoryWrapper.findOneWithNotFoundDetection(officeId);
             final String currencyCode = command.stringValueOfParameterNamed(JournalEntryJsonInputParams.CURRENCY_CODE.getValue());
 
-            validateBusinessRulesForJournalEntries(journalEntryCommand);
+            validateBusinessRulesForJournalEntries(journalEntryCommand, false);
             validateNoDenominationManagedCashAccounts(journalEntryCommand);
 
             /**