Bug fixes for accrual based accounting

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

@@ -8,7 +8,6 @@ import org.mifosplatform.accounting.common.AccountingConstants.ACCRUAL_ACCOUNTS_
 import org.mifosplatform.accounting.glaccount.domain.GLAccount;
 import org.mifosplatform.accounting.journalentry.data.LoanDTO;
 import org.mifosplatform.accounting.journalentry.data.LoanTransactionDTO;
-import org.mifosplatform.infrastructure.core.service.FileUtils;
 import org.mifosplatform.organisation.office.domain.Office;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Component;
@@ -50,7 +49,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
 
             /** Handle Write Offs and waivers **/
             else if ((loanTransactionDTO.getTransactionType().isWriteOff() || loanTransactionDTO.getTransactionType().isWaiveInterest() || loanTransactionDTO
-                    .getTransactionType().isWaiveCharges()) && !loanTransactionDTO.isReversed()) {
+                    .getTransactionType().isWaiveCharges())) {
                 createJournalEntriesForWriteOff(loanDTO, loanTransactionDTO, office);
             }
         }
@@ -68,8 +67,6 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
     private void createJournalEntriesForDisbursements(final LoanDTO loanDTO, final LoanTransactionDTO loanTransactionDTO,
             final Office office) {
 
-        // TODO: remove the junk transaction Id
-        String junkTransactionId = "junk" + FileUtils.generateRandomString();
         // loan properties
         final Long loanProductId = loanDTO.getLoanProductId();
         final Long loanId = loanDTO.getLoanId();
@@ -106,14 +103,14 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
             final GLAccount interestOnLoansAccount = helper.getLinkedAccrualAccountsForLoanProduct(loanProductId,
                     ACCRUAL_ACCOUNTS_FOR_LOAN.INTEREST_ON_LOANS);
             if (isReversed) {
-                helper.createDebitJournalEntryForLoanProduct(office, interestOnLoansAccount, loanId, junkTransactionId, transactionDate,
+                helper.createDebitJournalEntryForLoanProduct(office, interestOnLoansAccount, loanId, transactionId, transactionDate,
+                        interestApplied);
+                helper.createCreditJournalEntryForLoanProduct(office, interestReceivableAccount, loanId, transactionId, transactionDate,
                         interestApplied);
-                helper.createCreditJournalEntryForLoanProduct(office, interestReceivableAccount, loanId, junkTransactionId,
-                        transactionDate, interestApplied);
             } else {
-                helper.createDebitJournalEntryForLoanProduct(office, interestReceivableAccount, loanId, junkTransactionId, transactionDate,
+                helper.createDebitJournalEntryForLoanProduct(office, interestReceivableAccount, loanId, transactionId, transactionDate,
                         interestApplied);
-                helper.createCreditJournalEntryForLoanProduct(office, interestOnLoansAccount, loanId, junkTransactionId, transactionDate,
+                helper.createCreditJournalEntryForLoanProduct(office, interestOnLoansAccount, loanId, transactionId, transactionDate,
                         interestApplied);
             }
         }
@@ -240,6 +237,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
         final BigDecimal interestAmount = loanTransactionDTO.getInterest();
         final BigDecimal feesAmount = loanTransactionDTO.getFees();
         final BigDecimal penaltiesAmount = loanTransactionDTO.getPenalties();
+        final boolean isReversed = loanTransactionDTO.isReversed();
 
         BigDecimal totalDebitAmount = new BigDecimal(0);
 
@@ -248,34 +246,63 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
 
             final GLAccount loanPortfolioAccount = helper.getLinkedAccrualAccountsForLoanProduct(loanProductId,
                     ACCRUAL_ACCOUNTS_FOR_LOAN.LOAN_PORTFOLIO);
-            helper.createCreditJournalEntryForLoanProduct(office, loanPortfolioAccount, loanId, transactionId, transactionDate,
+            if (isReversed) {
-                    principalAmount);
+                helper.createDebitJournalEntryForLoanProduct(office, loanPortfolioAccount, loanId, transactionId, transactionDate,
+                        principalAmount);
+            } else {
+                helper.createCreditJournalEntryForLoanProduct(office, loanPortfolioAccount, loanId, transactionId, transactionDate,
+                        principalAmount);
+            }
+
         }
         if (interestAmount != null && !(interestAmount.compareTo(BigDecimal.ZERO) == 0)) {
             totalDebitAmount = totalDebitAmount.add(interestAmount);
 
             final GLAccount interestAccount = helper.getLinkedAccrualAccountsForLoanProduct(loanProductId,
                     ACCRUAL_ACCOUNTS_FOR_LOAN.INTEREST_RECEIVABLE);
-            helper.createCreditJournalEntryForLoanProduct(office, interestAccount, loanId, transactionId, transactionDate, interestAmount);
+            if (isReversed) {
+                helper.createDebitJournalEntryForLoanProduct(office, interestAccount, loanId, transactionId, transactionDate,
+                        interestAmount);
+            } else {
+                helper.createCreditJournalEntryForLoanProduct(office, interestAccount, loanId, transactionId, transactionDate,
+                        interestAmount);
+            }
         }
         if (feesAmount != null && !(feesAmount.compareTo(BigDecimal.ZERO) == 0)) {
             totalDebitAmount = totalDebitAmount.add(feesAmount);
 
             final GLAccount incomeFromFeesAccount = helper.getLinkedAccrualAccountsForLoanProduct(loanProductId,
                     ACCRUAL_ACCOUNTS_FOR_LOAN.FEES_RECEIVABLE);
-            helper.createCreditJournalEntryForLoanProduct(office, incomeFromFeesAccount, loanId, transactionId, transactionDate, feesAmount);
+            if (isReversed) {
+                helper.createDebitJournalEntryForLoanProduct(office, incomeFromFeesAccount, loanId, transactionId, transactionDate,
+                        feesAmount);
+            } else {
+                helper.createCreditJournalEntryForLoanProduct(office, incomeFromFeesAccount, loanId, transactionId, transactionDate,
+                        feesAmount);
+            }
         }
         if (penaltiesAmount != null && !(penaltiesAmount.compareTo(BigDecimal.ZERO) == 0)) {
             totalDebitAmount = totalDebitAmount.add(penaltiesAmount);
 
             final GLAccount incomeFromPenaltiesAccount = helper.getLinkedAccrualAccountsForLoanProduct(loanProductId,
                     ACCRUAL_ACCOUNTS_FOR_LOAN.PENALTIES_RECEIVABLE);
-            helper.createCreditJournalEntryForLoanProduct(office, incomeFromPenaltiesAccount, loanId, transactionId, transactionDate,
+            if (isReversed) {
-                    penaltiesAmount);
+                helper.createDebitJournalEntryForLoanProduct(office, incomeFromPenaltiesAccount, loanId, transactionId, transactionDate,
+                        penaltiesAmount);
+            } else {
+                helper.createCreditJournalEntryForLoanProduct(office, incomeFromPenaltiesAccount, loanId, transactionId, transactionDate,
+                        penaltiesAmount);
+            }
         }
         final GLAccount fundSourceAccount = helper.getLinkedAccrualAccountsForLoanProduct(loanProductId,
                 ACCRUAL_ACCOUNTS_FOR_LOAN.LOSSES_WRITTEN_OFF);
-        helper.createDebitJournalEntryForLoanProduct(office, fundSourceAccount, loanId, transactionId, transactionDate, totalDebitAmount);
+        if (isReversed) {
+            helper.createCreditJournalEntryForLoanProduct(office, fundSourceAccount, loanId, transactionId, transactionDate,
+                    totalDebitAmount);
+        } else {
+            helper.createDebitJournalEntryForLoanProduct(office, fundSourceAccount, loanId, transactionId, transactionDate,
+                    totalDebitAmount);
+        }
     }
 
 }

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

@@ -251,6 +251,7 @@ public class Loan extends AbstractPersistable<Long> {
     private boolean accountNumberRequiresAutoGeneration = false;
     @Transient
     private LoanRepaymentScheduleTransactionProcessorFactory transactionProcessorFactory;
+    
     @Transient
     private LoanLifecycleStateMachine loanLifecycleStateMachine;
     @Transient
@@ -532,7 +533,7 @@ public class Loan extends AbstractPersistable<Long> {
     }
 
     public LoanTransaction waiveLoanCharge(final LoanCharge loanCharge, final LoanLifecycleStateMachine loanLifecycleStateMachine,
-            final Map<String, Object> changes) {
+            final Map<String, Object> changes, final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds) {
 
         validateLoanIsNotClosed(loanCharge);
 
@@ -554,6 +555,9 @@ public class Loan extends AbstractPersistable<Long> {
 
         updateSummaryWithTotalFeeChargesDueAtDisbursement(deriveSumTotalOfChargesDueAtDisbursement());
         
+        existingTransactionIds.addAll(findExistingTransactionIds());
+        existingReversedTransactionIds.addAll(findExistingReversedTransactionIds());
+
         final LoanTransaction waiveLoanChargeTransaction = LoanTransaction.waiveLoanCharge(this, amountWaived, transactionDate,
                 feeChargesWaived, penaltyChargesWaived);
 
@@ -1319,7 +1323,8 @@ public class Loan extends AbstractPersistable<Long> {
         updateLoanSummaryDerivedFields();
     }
 
-    public LoanTransaction waiveInterest(final JsonCommand command, final LoanLifecycleStateMachine loanLifecycleStateMachine) {
+    public LoanTransaction waiveInterest(final JsonCommand command, final LoanLifecycleStateMachine loanLifecycleStateMachine,final List<Long> existingTransactionIds,
+            final List<Long> existingReversedTransactionIds) {
 
         final LocalDate transactionDate = command.localDateValueOfParameterNamed("transactionDate");
         final BigDecimal transactionAmount = command.bigDecimalValueOfParameterNamed("transactionAmount");
@@ -1327,6 +1332,9 @@ public class Loan extends AbstractPersistable<Long> {
         final Money amountToWaive = Money.of(loanCurrency(), transactionAmount);
         final LoanTransaction waiveInterestTransaction = LoanTransaction.waiver(this, amountToWaive, transactionDate);
         
+        existingTransactionIds.addAll(findExistingTransactionIds());
+        existingReversedTransactionIds.addAll(findExistingReversedTransactionIds());
+
         handleRepaymentOrWaiverTransaction(waiveInterestTransaction, loanLifecycleStateMachine, null);
 
         return waiveInterestTransaction;
@@ -2061,6 +2069,10 @@ public class Loan extends AbstractPersistable<Long> {
         return this.loanOfficer;
     }
     
+    public LoanSummary getSummary() {
+        return this.summary;
+    }
+
     public Map<String, Object> deriveAccountingBridgeData(final CurrencyData currencyData, final List<Long> existingTransactionIds,
             final List<Long> existingReversedTransactionIds) {
 

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

@@ -122,9 +122,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 this.noteRepository.save(note);
             }
 
-            final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
+            postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-                    existingReversedTransactionIds);
-            journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
         }
 
         return new CommandProcessingResultBuilder() //
@@ -145,6 +143,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         context.authenticatedUser();
 
         final Loan loan = retrieveLoanBy(loanId);
+        final BigDecimal totalInterestCharged = loan.getSummary().getTotalInterestCharged(); 
 
         final List<Long> existingTransactionIds = new ArrayList<Long>();
         final List<Long> existingReversedTransactionIds = new ArrayList<Long>();
@@ -161,6 +160,11 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getCurrencyCode());
             final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
                     existingReversedTransactionIds);
+            // add the previously calculated net charged interest back to
+            // accountingBridgedate, this would not work if interest
+            // recalculation in introduced
+            accountingBridgeData.put("calculatedInterest", totalInterestCharged);
+            
             journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
         }
 
@@ -209,10 +213,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             this.noteRepository.save(note);
         }
 
-        final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getCurrencyCode());
+        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
-                existingReversedTransactionIds);
-        journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
 
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
@@ -266,10 +267,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             this.noteRepository.save(note);
         }
 
-        final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getCurrencyCode());
+        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
-                existingReversedTransactionIds);
-        journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
 
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
@@ -298,7 +296,10 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         final Loan loan = retrieveLoanBy(loanId);
 
-        final LoanTransaction waiveTransaction = loan.waiveInterest(command, defaultLoanLifecycleStateMachine());
+        final List<Long> existingTransactionIds = new ArrayList<Long>();
+        final List<Long> existingReversedTransactionIds = new ArrayList<Long>();
+        final LoanTransaction waiveTransaction = loan.waiveInterest(command, defaultLoanLifecycleStateMachine(), existingTransactionIds,
+                existingReversedTransactionIds);
 
         this.loanTransactionRepository.save(waiveTransaction);
         this.loanRepository.save(loan);
@@ -310,6 +311,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             this.noteRepository.save(note);
         }
         
+        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
                 .withEntityId(waiveTransaction.getId()) //
@@ -350,10 +353,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             this.noteRepository.save(note);
         }
 
-        final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getCurrencyCode());
+        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
-                existingReversedTransactionIds);
-        journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
 
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
@@ -399,10 +399,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
 
         if (possibleClosingTransaction != null) {
-            final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getCurrencyCode());
+            postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-            final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
-                    existingReversedTransactionIds);
-            journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
         }
 
         CommandProcessingResult result = null;
@@ -540,11 +537,16 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         final Map<String, Object> changes = new LinkedHashMap<String, Object>(3);
         
-        final LoanTransaction waiveTransaction = loan.waiveLoanCharge(loanCharge, defaultLoanLifecycleStateMachine(), changes);
+        final List<Long> existingTransactionIds = new ArrayList<Long>();
+        final List<Long> existingReversedTransactionIds = new ArrayList<Long>();
+        final LoanTransaction waiveTransaction = loan.waiveLoanCharge(loanCharge, defaultLoanLifecycleStateMachine(), changes,
+                existingTransactionIds, existingReversedTransactionIds);
 
         this.loanTransactionRepository.save(waiveTransaction);
         this.loanRepository.save(loan);
         
+        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
                 .withEntityId(loanChargeId) //
@@ -556,6 +558,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 .build();
     }
 
+
     @Transactional
     @Override
     public CommandProcessingResult deleteLoanCharge(final Long loanId, final Long loanChargeId, final JsonCommand command) {
@@ -685,4 +688,17 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 .withLoanId(loanId) //
                 .build();
     }
+    
+    /**
+     * @param loan
+     * @param existingTransactionIds
+     * @param existingReversedTransactionIds
+     */
+    private void postJournalEntries(final Loan loan, final List<Long> existingTransactionIds,
+            final List<Long> existingReversedTransactionIds) {
+        final ApplicationCurrency currency = this.applicationCurrencyRepository.findOneByCode(loan.getCurrencyCode());
+        final Map<String, Object> accountingBridgeData = loan.deriveAccountingBridgeData(currency.toData(), existingTransactionIds,
+                existingReversedTransactionIds);
+        journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
+    }
 }