FINERACT-2386: Journal entry aggregation capabilities

2025-10-03 11:07:12 +02:00
parent 297fa8e707
commit 89e9cfcd7d
35 changed files with 2531 additions and 3 deletions
@@ -266,7 +266,7 @@ public class JobRegisterServiceImpl implements JobRegisterService, ApplicationLi
            scheduledJobDetails.setNextRunTime(null);
            final String stackTrace = getStackTraceAsString(throwable);
            scheduledJobDetails.setErrorLog(stackTrace);
-            log.error("Could not schedule job: {}", scheduledJobDetails.getJobName(), throwable);
+            log.warn("Could not schedule job: {}", scheduledJobDetails.getJobName(), throwable);
        }
        scheduledJobDetails.setCurrentlyRunning(false);
    }
@@ -0,0 +1,91 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob;
+
+import static org.apache.fineract.infrastructure.jobs.service.aggregationjob.JournalEntryAggregationJobConstant.JOB_SUMMARY_STEP_NAME;
+import static org.apache.fineract.infrastructure.jobs.service.aggregationjob.JournalEntryAggregationJobConstant.JOB_TRACKING_STEP_NAME;
+
+import org.apache.fineract.infrastructure.core.config.FineractProperties;
+import org.apache.fineract.infrastructure.core.service.migration.TenantDataSourceFactory;
+import org.apache.fineract.infrastructure.jobs.service.JobName;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationSummaryData;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.listener.JournalEntryAggregationJobListener;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.tasklet.JournalEntryAggregationTrackingTasklet;
+import org.springframework.batch.core.Job;
+import org.springframework.batch.core.Step;
+import org.springframework.batch.core.job.builder.JobBuilder;
+import org.springframework.batch.core.launch.support.RunIdIncrementer;
+import org.springframework.batch.core.repository.JobRepository;
+import org.springframework.batch.core.step.builder.StepBuilder;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.boot.autoconfigure.condition.ConditionalOnProperty;
+import org.springframework.context.annotation.Bean;
+import org.springframework.context.annotation.Configuration;
+import org.springframework.transaction.PlatformTransactionManager;
+
+@Configuration
+@ConditionalOnProperty(value = "fineract.job.journal-entry-aggregation.enabled", havingValue = "true")
+public class JournalEntryAggregationJobConfiguration {
+
+    @Autowired
+    private JournalEntryAggregationJobListener journalEntryAggregationJobListener;
+    @Autowired
+    private JobRepository jobRepository;
+    @Autowired
+    private JournalEntryAggregationJobExecutionDecider journalEntryAggregationJobExecutionDecider;
+    @Autowired
+    private JournalEntryAggregationJobWriter aggregationItemWriter;
+    @Autowired
+    private PlatformTransactionManager transactionManager;
+    @Autowired
+    private FineractProperties fineractProperties;
+    @Autowired
+    private JournalEntryAggregationTrackingTasklet journalEntryAggregationTrackingTasklet;
+    @Autowired
+    private TenantDataSourceFactory tenantDataSourceFactory;
+
+    @Bean
+    public Step journalEntryAggregationSummaryStep() {
+        return new StepBuilder(JOB_SUMMARY_STEP_NAME, jobRepository)
+                .<JournalEntryAggregationSummaryData, JournalEntryAggregationSummaryData>chunk(
+                        fineractProperties.getJob().getJournalEntryAggregation().getChunkSize(), transactionManager)
+                .reader(journalEntryAggregationJobReader()).writer(aggregationItemWriter).allowStartIfComplete(true).build();
+    }
+
+    @Bean
+    public JournalEntryAggregationJobReader journalEntryAggregationJobReader() {
+        return new JournalEntryAggregationJobReader(tenantDataSourceFactory);
+    }
+
+    @Bean
+    protected Step journalEntryAggregationTrackingStep() {
+        return new StepBuilder(JOB_TRACKING_STEP_NAME, jobRepository).tasklet(journalEntryAggregationTrackingTasklet, transactionManager)
+                .build();
+    }
+
+    @Bean(name = "journalEntryAggregation")
+    public Job journalEntryAggregation() {
+        return new JobBuilder(JobName.JOURNAL_ENTRY_AGGREGATION.name(), jobRepository).listener(journalEntryAggregationJobListener)
+                .start(journalEntryAggregationJobExecutionDecider).on(JournalEntryAggregationJobConstant.NO_OP_EXECUTION).end()
+                .from(journalEntryAggregationJobExecutionDecider).on(JournalEntryAggregationJobConstant.CONTINUE_JOB_EXECUTION)
+                .to(journalEntryAggregationSummaryStep()).next(journalEntryAggregationTrackingStep()).end()
+                .incrementer(new RunIdIncrementer()).build();
+    }
+
+}
@@ -0,0 +1,34 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob;
+
+public final class JournalEntryAggregationJobConstant {
+
+    public static final String CONTINUE_JOB_EXECUTION = "CONTINUE_JOB_EXECUTION";
+    public static final String NO_OP_EXECUTION = "NO_OP_EXECUTION";
+    public static final String JOURNAL_ENTRY_AGGREGATION_JOB_NAME = "JOURNAL_ENTRY_AGGREGATION";
+    public static final String JOB_SUMMARY_STEP_NAME = "JournalEntryAggregation Summary Insert - Step";
+    public static final String JOB_TRACKING_STEP_NAME = "JournalEntryAggregation Tracking Insert - Step";
+    public static final String AGGREGATED_ON_DATE = "aggregatedOnDate";
+    public static final String AGGREGATED_ON_DATE_FROM = "aggregatedOnDateFrom";
+    public static final String AGGREGATED_ON_DATE_TO = "aggregatedOnDateTo";
+    public static final String LAST_AGGREGATED_ON_DATE = "lastAggregatedOnDate";
+
+    private JournalEntryAggregationJobConstant() {}
+}
@@ -0,0 +1,64 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob;
+
+import java.time.LocalDate;
+import java.util.Objects;
+import lombok.extern.slf4j.Slf4j;
+import org.springframework.batch.core.ExitStatus;
+import org.springframework.batch.core.JobExecution;
+import org.springframework.batch.core.StepExecution;
+import org.springframework.batch.core.job.flow.FlowExecutionStatus;
+import org.springframework.batch.core.job.flow.JobExecutionDecider;
+import org.springframework.lang.NonNull;
+import org.springframework.stereotype.Component;
+
+@Slf4j
+@Component
+public class JournalEntryAggregationJobExecutionDecider implements JobExecutionDecider {
+
+    @Override
+    @NonNull
+    public FlowExecutionStatus decide(final @NonNull JobExecution jobExecution, final StepExecution stepExecution) {
+        final LocalDate aggregatedOnDate = (LocalDate) jobExecution.getExecutionContext()
+                .get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE);
+        final LocalDate lastAggregatedOnDate = (LocalDate) jobExecution.getExecutionContext()
+                .get(JournalEntryAggregationJobConstant.LAST_AGGREGATED_ON_DATE);
+
+        // check if aggregation for given date range already exist.
+        if (aggregationAlreadyExist(lastAggregatedOnDate, aggregatedOnDate)) {
+            log.info(
+                    "Journal entry aggregation for given aggregatedOnDate already exist hence skipping jobName={} execution for aggregatedOnDate={}",
+                    JournalEntryAggregationJobConstant.JOURNAL_ENTRY_AGGREGATION_JOB_NAME, aggregatedOnDate);
+            jobExecution.setExitStatus(ExitStatus.NOOP);
+            return new FlowExecutionStatus(JournalEntryAggregationJobConstant.NO_OP_EXECUTION);
+        }
+        log.info("Continue executing journal entry aggregation job jobName={} execution for aggregatedOnDate={}",
+                JournalEntryAggregationJobConstant.JOURNAL_ENTRY_AGGREGATION_JOB_NAME, aggregatedOnDate);
+        return new FlowExecutionStatus(JournalEntryAggregationJobConstant.CONTINUE_JOB_EXECUTION);
+    }
+
+    private boolean aggregationAlreadyExist(final LocalDate lastAggregatedOnDate, final LocalDate aggregatedOnDate) {
+        if (Objects.isNull(lastAggregatedOnDate)) {
+            log.info("Journal Entry aggregation job being executed for the first time");
+            return false;
+        }
+        return aggregatedOnDate.isBefore(lastAggregatedOnDate) || aggregatedOnDate.isEqual(lastAggregatedOnDate);
+    }
+}
@@ -0,0 +1,103 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob;
+
+import java.sql.ResultSet;
+import java.sql.SQLException;
+import java.time.LocalDate;
+import org.apache.fineract.infrastructure.core.domain.FineractPlatformTenant;
+import org.apache.fineract.infrastructure.core.domain.JdbcSupport;
+import org.apache.fineract.infrastructure.core.service.ThreadLocalContextUtil;
+import org.apache.fineract.infrastructure.core.service.migration.TenantDataSourceFactory;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationSummaryData;
+import org.springframework.batch.core.StepExecution;
+import org.springframework.batch.core.annotation.BeforeStep;
+import org.springframework.batch.core.configuration.annotation.StepScope;
+import org.springframework.batch.item.ExecutionContext;
+import org.springframework.batch.item.database.JdbcCursorItemReader;
+import org.springframework.stereotype.Component;
+
+@Component
+@StepScope
+public class JournalEntryAggregationJobReader extends JdbcCursorItemReader<JournalEntryAggregationSummaryData> {
+
+    private LocalDate aggregatedOnDateFrom;
+    private LocalDate aggregatedOnDateTo;
+
+    public JournalEntryAggregationJobReader(TenantDataSourceFactory tenantDataSourceFactory) {
+        FineractPlatformTenant tenant = ThreadLocalContextUtil.getTenant();
+        setDataSource(tenantDataSourceFactory.create(tenant));
+        setSql(buildAggregationQuery());
+        setRowMapper(this::mapRow);
+    }
+
+    @BeforeStep
+    public void beforeStep(StepExecution stepExecution) {
+        ExecutionContext ctx = stepExecution.getJobExecution().getExecutionContext();
+
+        this.aggregatedOnDateFrom = (LocalDate) ctx.get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_FROM);
+        this.aggregatedOnDateTo = (LocalDate) ctx.get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_TO);
+
+        setPreparedStatementSetter(ps -> {
+            ps.setObject(1, aggregatedOnDateFrom);
+            ps.setObject(2, aggregatedOnDateTo);
+        });
+
+    }
+
+    private JournalEntryAggregationSummaryData mapRow(ResultSet rs, int rowNum) throws SQLException {
+        return JournalEntryAggregationSummaryData.builder() //
+                .glAccountId(rs.getLong("glAccountId")) //
+                .productId(rs.getLong("productId")) //
+                .office(rs.getLong("officeId")) //
+                .entityTypeEnum(rs.getLong("entityTypeEnum")) //
+                .currencyCode(rs.getString("currencyCode")) //
+                .submittedOnDate(ThreadLocalContextUtil.getBusinessDate()) //
+                .aggregatedOnDate(JdbcSupport.getLocalDate(rs, "aggregatedOnDate")) //
+                .externalOwnerId(JdbcSupport.getLong(rs, "externalOwner")) //
+                .debitAmount(rs.getBigDecimal("debitAmount")) //
+                .creditAmount(rs.getBigDecimal("creditAmount")) //
+                .manualEntry(false) //
+                .build(); //
+    }
+
+    private String buildAggregationQuery() {
+        return """
+                SELECT lp.id AS productId,
+                       acc_gl_account.id AS glAccountId,
+                       acc_gl_journal_entry.entity_type_enum AS entityTypeEnum,
+                       acc_gl_journal_entry.office_id AS officeId,
+                       aw.owner_id AS externalOwner,
+                       SUM(CASE WHEN acc_gl_journal_entry.type_enum = 2 THEN amount ELSE 0 END) AS debitAmount,
+                       SUM(CASE WHEN acc_gl_journal_entry.type_enum = 1 THEN amount ELSE 0 END) AS creditAmount,
+                       acc_gl_journal_entry.submitted_on_date as aggregatedOnDate,
+                       acc_gl_journal_entry.currency_code as currencyCode
+                FROM acc_gl_account
+                JOIN acc_gl_journal_entry ON acc_gl_account.id = acc_gl_journal_entry.account_id
+                JOIN m_loan m ON m.id = acc_gl_journal_entry.entity_id
+                JOIN m_product_loan lp ON lp.id = m.product_id
+                LEFT JOIN m_external_asset_owner_journal_entry_mapping aw
+                       ON aw.journal_entry_id = acc_gl_journal_entry.id
+                WHERE acc_gl_journal_entry.entity_type_enum = 1
+                  AND acc_gl_journal_entry.submitted_on_date > ?
+                  AND acc_gl_journal_entry.submitted_on_date <= ?
+                GROUP BY productId, glAccountId, externalOwner, aggregatedOnDate, currencyCode, entityTypeEnum, officeId
+                """;
+    }
+}
@@ -0,0 +1,56 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob;
+
+import java.util.List;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationSummaryData;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.services.JournalEntryAggregationWriterService;
+import org.springframework.batch.core.StepExecution;
+import org.springframework.batch.core.StepExecutionListener;
+import org.springframework.batch.item.Chunk;
+import org.springframework.batch.item.ItemWriter;
+import org.springframework.lang.NonNull;
+import org.springframework.stereotype.Component;
+
+@Component
+@Slf4j
+@RequiredArgsConstructor
+public class JournalEntryAggregationJobWriter implements ItemWriter<JournalEntryAggregationSummaryData>, StepExecutionListener {
+
+    private final JournalEntryAggregationWriterService journalEntryAggregationWriterService;
+    private StepExecution stepExecution;
+
+    @Override
+    public void beforeStep(@NonNull StepExecution stepExecution) {
+        this.stepExecution = stepExecution;
+    }
+
+    @Override
+    public void write(@NonNull Chunk<? extends JournalEntryAggregationSummaryData> journalEntrySummaries) {
+        final Long jobExecutionId = stepExecution.getJobExecution().getId();
+        List<JournalEntryAggregationSummaryData> summariesList = journalEntrySummaries.getItems().stream().map(item -> {
+            item.setJobExecutionId(jobExecutionId);
+            return (JournalEntryAggregationSummaryData) item;
+        }).toList();
+        journalEntryAggregationWriterService.insertJournalEntrySummaryBatch(summariesList);
+    }
+
+}
@@ -0,0 +1,44 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.data;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import lombok.Builder;
+import lombok.Getter;
+import lombok.Setter;
+
+@Getter
+@Setter
+@Builder(toBuilder = true)
+public class JournalEntryAggregationSummaryData {
+
+    private Long productId;
+    private Long glAccountId;
+    private Long office;
+    private Long entityTypeEnum;
+    private LocalDate submittedOnDate;
+    private LocalDate aggregatedOnDate;
+    private Long externalOwnerId;
+    private BigDecimal debitAmount;
+    private BigDecimal creditAmount;
+    private Boolean manualEntry;
+    private String currencyCode;
+    private Long jobExecutionId;
+}
@@ -0,0 +1,35 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.data;
+
+import java.time.LocalDate;
+import lombok.Builder;
+import lombok.Getter;
+import lombok.Setter;
+
+@Getter
+@Setter
+@Builder(toBuilder = true)
+public class JournalEntryAggregationTrackingData {
+
+    private LocalDate aggregatedOnDateFrom;
+    private LocalDate aggregatedOnDateTo;
+    private LocalDate submittedOnDate;
+    private Long jobExecutionId;
+}
@@ -0,0 +1,47 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.domain;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.Table;
+import java.time.LocalDate;
+import lombok.Getter;
+import lombok.Setter;
+import org.apache.fineract.infrastructure.core.domain.AbstractAuditableWithUTCDateTimeCustom;
+
+@Entity
+@Table(name = "m_journal_entry_aggregation_tracking")
+@Getter
+@Setter
+public class JournalEntryAggregationTracking extends AbstractAuditableWithUTCDateTimeCustom<Long> {
+
+    @Column(name = "aggregated_on_date_from", nullable = false)
+    private LocalDate aggregatedOnDateFrom;
+
+    @Column(name = "aggregated_on_date_to", nullable = false)
+    private LocalDate aggregatedOnDateTo;
+
+    @Column(name = "submitted_on_date", nullable = false)
+    private LocalDate submittedOnDate;
+
+    @Column(name = "job_execution_id", nullable = false)
+    private Long jobExecutionId;
+
+}
@@ -0,0 +1,35 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.domain;
+
+import java.time.LocalDate;
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.data.jpa.repository.JpaSpecificationExecutor;
+import org.springframework.data.jpa.repository.Modifying;
+import org.springframework.data.jpa.repository.Query;
+
+public interface JournalEntryAggregationTrackingRepository
+        extends JpaRepository<JournalEntryAggregationTracking, Long>, JpaSpecificationExecutor<JournalEntryAggregationTracking> {
+
+    @Query("select max(jeat.aggregatedOnDateTo) from JournalEntryAggregationTracking jeat")
+    LocalDate findLatestAggregatedOnDate();
+
+    @Modifying
+    void deleteByJobExecutionId(Long jobExecutionId);
+}
@@ -0,0 +1,69 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.domain;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.Table;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import lombok.Getter;
+import lombok.Setter;
+import org.apache.fineract.infrastructure.core.domain.AbstractAuditableWithUTCDateTimeCustom;
+
+@Getter
+@Setter
+@Entity
+@Table(name = "m_journal_entry_aggregation_summary")
+public class JournalEntrySummary extends AbstractAuditableWithUTCDateTimeCustom<Long> {
+
+    @Column(name = "product_id", nullable = false)
+    private Long product;
+
+    @Column(name = "gl_account_id", nullable = false)
+    private Long glAccountId;
+
+    @Column(name = "office_id", nullable = false)
+    private Long office;
+
+    @Column(name = "entity_type_enum", nullable = false)
+    private Long entityTypeEnum;
+
+    @Column(name = "aggregated_on_date", nullable = false)
+    private LocalDate aggregatedOnDate;
+
+    @Column(name = "submitted_on_date", nullable = false)
+    private LocalDate submittedOnDate;
+
+    @Column(name = "external_owner_id", nullable = false)
+    private Long externalOwnerId;
+
+    @Column(name = "debit_amount")
+    private BigDecimal debitAmount;
+
+    @Column(name = "credit_amount")
+    private BigDecimal creditAmount;
+
+    @Column(name = "manual_entry", nullable = false)
+    private Boolean manualEntry = false;
+
+    @Column(name = "job_execution_id", nullable = false)
+    private Long jobExecutionId;
+
+}
@@ -0,0 +1,28 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.domain;
+
+import org.springframework.data.jpa.repository.JpaRepository;
+import org.springframework.data.jpa.repository.Modifying;
+
+public interface JournalEntrySummaryRepository extends JpaRepository<JournalEntrySummary, Long> {
+
+    @Modifying
+    void deleteByJobExecutionId(Long jobExecutionId);
+}
@@ -0,0 +1,122 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.listener;
+
+import static org.apache.fineract.infrastructure.jobs.service.aggregationjob.JournalEntryAggregationJobConstant.JOB_SUMMARY_STEP_NAME;
+import static org.apache.fineract.infrastructure.jobs.service.aggregationjob.JournalEntryAggregationJobConstant.JOURNAL_ENTRY_AGGREGATION_JOB_NAME;
+
+import java.time.Instant;
+import java.time.LocalDate;
+import java.time.ZoneOffset;
+import java.time.temporal.ChronoUnit;
+import java.util.List;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.businessdate.domain.BusinessDateType;
+import org.apache.fineract.infrastructure.core.config.FineractProperties;
+import org.apache.fineract.infrastructure.core.service.ThreadLocalContextUtil;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.JournalEntryAggregationJobConstant;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.domain.JournalEntryAggregationTrackingRepository;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.services.JournalEntryAggregationWriterService;
+import org.springframework.batch.core.ExitStatus;
+import org.springframework.batch.core.JobExecution;
+import org.springframework.batch.core.JobExecutionListener;
+import org.springframework.batch.core.StepExecution;
+import org.springframework.stereotype.Component;
+
+@Component
+@Slf4j
+@RequiredArgsConstructor
+public class JournalEntryAggregationJobListener implements JobExecutionListener {
+
+    private static final List<String> successJobStatus = List.of(ExitStatus.COMPLETED.getExitCode(), ExitStatus.NOOP.getExitCode());
+
+    private final FineractProperties fineractProperties;
+    private final JournalEntryAggregationTrackingRepository journalEntryAggregationTrackingRepository;
+    private final JournalEntryAggregationWriterService journalEntryAggregationWriterService;
+
+    @Override
+    public void beforeJob(final JobExecution jobExecution) {
+        log.info("Journal Entry Aggregation Job Started  jobName={}, jobExecutionId={}", JOURNAL_ENTRY_AGGREGATION_JOB_NAME,
+                jobExecution.getId());
+        LocalDate providedAggregatedOnDate = (LocalDate) jobExecution.getExecutionContext()
+                .get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE);
+        // if aggregatedOnDate not provided in the parameter it will be defaulted to businessDate.
+        final LocalDate aggregatedOnDate = providedAggregatedOnDate != null //
+                ? providedAggregatedOnDate.minusDays(fineractProperties.getJob().getJournalEntryAggregation().getExcludeRecentNDays()) //
+                : ThreadLocalContextUtil.getBusinessDateByType(BusinessDateType.BUSINESS_DATE)
+                        .minusDays(fineractProperties.getJob().getJournalEntryAggregation().getExcludeRecentNDays()); //
+        // get last or most recent aggregatedOnDate from tacking table.
+        final LocalDate lastAggregatedOnDate = journalEntryAggregationTrackingRepository.findLatestAggregatedOnDate();
+
+        initializeDates(jobExecution, aggregatedOnDate, lastAggregatedOnDate);
+    }
+
+    private void initializeDates(final JobExecution jobExecution, final LocalDate aggregatedOnDate, final LocalDate lastAggregatedOnDate) {
+        jobExecution.getExecutionContext().put(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE, aggregatedOnDate);
+        jobExecution.getExecutionContext().put(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_TO, aggregatedOnDate);
+        if (lastAggregatedOnDate == null) {
+            // Job is running for the first time
+            jobExecution.getExecutionContext().put(JournalEntryAggregationJobConstant.LAST_AGGREGATED_ON_DATE, null);
+            jobExecution.getExecutionContext().put(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_FROM, LocalDate.of(1970, 1, 1));
+        } else {
+            // Job is running for the subsequent time.
+            jobExecution.getExecutionContext().put(JournalEntryAggregationJobConstant.LAST_AGGREGATED_ON_DATE, lastAggregatedOnDate);
+            jobExecution.getExecutionContext().put(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_FROM, lastAggregatedOnDate);
+        }
+    }
+
+    @Override
+    public void afterJob(final JobExecution jobExecution) {
+        // if job not completed successfully, rollback any insertion made.
+        if (!successJobStatus.contains(jobExecution.getExitStatus().getExitCode())) {
+            journalEntryAggregationWriterService.rollbackJournalEntrySummary(jobExecution.getId());
+            journalEntryAggregationWriterService.rollbackJournalEntryTracking(jobExecution.getId());
+        }
+        // if job completed successfully, log the summary.
+        logJobExecutionSummary(jobExecution);
+    }
+
+    private void logJobExecutionSummary(final JobExecution jobExecution) {
+        final LocalDate aggregatedOnDateFrom = (LocalDate) jobExecution.getExecutionContext()
+                .get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_FROM);
+        final LocalDate aggregatedOnDateTo = (LocalDate) jobExecution.getExecutionContext()
+                .get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_TO);
+        final Long jobExecutionId = jobExecution.getId();
+        final Long recordProcessCount = jobExecution.getStepExecutions().stream()
+                .filter(stepExecution -> stepExecution.getStepName().equals(JOB_SUMMARY_STEP_NAME)).mapToLong(StepExecution::getWriteCount)
+                .sum();
+        final Instant startDateTime = jobExecution.getStartTime() != null ? jobExecution.getStartTime().toInstant(ZoneOffset.UTC) : null;
+        final Instant endDateTime = jobExecution.getEndTime() != null ? jobExecution.getEndTime().toInstant(ZoneOffset.UTC) : null;
+        long jobDuration = 0L;
+        Long startDateTimeMilliSecond = null;
+        Long endDateTimeMilliSecond = null;
+        if (startDateTime != null && endDateTime != null) {
+            startDateTimeMilliSecond = startDateTime.toEpochMilli();
+            endDateTimeMilliSecond = endDateTime.toEpochMilli();
+            jobDuration = startDateTime.until(endDateTime, ChronoUnit.MINUTES);
+        }
+        log.info(
+                "Execution Summary for jobName={}, aggregatedDateFrom={}, aggregatedDateTo={}, totalRecordProcessCount={}, startTime={}, endTime={}, startTime_ms={}, endTime_ms={}, "
+                        + "jobExecutionId={}, jobExecutionDurationInMinutes={}, tenantId={}",
+                JOURNAL_ENTRY_AGGREGATION_JOB_NAME, aggregatedOnDateFrom, aggregatedOnDateTo, recordProcessCount, startDateTime,
+                endDateTime, startDateTimeMilliSecond, endDateTimeMilliSecond, jobExecutionId, jobDuration,
+                ThreadLocalContextUtil.getTenant().getTenantIdentifier());
+    }
+}
@@ -0,0 +1,34 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.services;
+
+import java.util.List;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationSummaryData;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationTrackingData;
+
+public interface JournalEntryAggregationWriterService {
+
+    void insertJournalEntrySummaryBatch(List<JournalEntryAggregationSummaryData> journalEntrySummaries);
+
+    void insertJournalEntryTracking(JournalEntryAggregationTrackingData journalEntrySummaryTrackingDTO) throws Exception;
+
+    void rollbackJournalEntrySummary(Long jobExecutionId);
+
+    void rollbackJournalEntryTracking(Long jobExecutionId);
+}
@@ -0,0 +1,90 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.services;
+
+import java.util.List;
+import lombok.AllArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationSummaryData;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationTrackingData;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.domain.JournalEntryAggregationTracking;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.domain.JournalEntryAggregationTrackingRepository;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.domain.JournalEntrySummary;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.domain.JournalEntrySummaryRepository;
+import org.springframework.jdbc.core.namedparam.NamedParameterJdbcTemplate;
+import org.springframework.stereotype.Component;
+
+@Component
+@AllArgsConstructor
+@Slf4j
+public class JournalEntryAggregationWriterServiceImpl implements JournalEntryAggregationWriterService {
+
+    private JournalEntrySummaryRepository journalSummaryRepository;
+    private JournalEntryAggregationTrackingRepository journalEntryAggregationTrackingRepository;
+    private NamedParameterJdbcTemplate namedParameterJdbcTemplate;
+
+    @Override
+    public void insertJournalEntrySummaryBatch(final List<JournalEntryAggregationSummaryData> journalEntrySummaries) {
+        List<JournalEntrySummary> entities = journalEntrySummaries.stream().map(this::convertToJournalEntrySummary).toList();
+        journalSummaryRepository.saveAll(entities);
+    }
+
+    @Override
+    public void insertJournalEntryTracking(JournalEntryAggregationTrackingData journalEntrySummaryTrackingDTO) throws Exception {
+        log.info("Inserting journal entry tracking");
+        saveJournalEntryTracking(journalEntrySummaryTrackingDTO);
+    }
+
+    @Override
+    public void rollbackJournalEntrySummary(final Long jobExecutionId) {
+        log.info("Rolling back journal entry summary for jobExecutionId={}", jobExecutionId);
+        journalSummaryRepository.deleteByJobExecutionId(jobExecutionId);
+    }
+
+    @Override
+    public void rollbackJournalEntryTracking(final Long jobExecutionId) {
+        log.info("Rolling back journal entry summary tracking for jobExecutionId={}", jobExecutionId);
+        journalEntryAggregationTrackingRepository.deleteByJobExecutionId(jobExecutionId);
+    }
+
+    private void saveJournalEntryTracking(final JournalEntryAggregationTrackingData journalEntrySummaryTrackingDTO) {
+        JournalEntryAggregationTracking journalEntryAggregationTracking = new JournalEntryAggregationTracking();
+        journalEntryAggregationTracking.setSubmittedOnDate(journalEntrySummaryTrackingDTO.getSubmittedOnDate());
+        journalEntryAggregationTracking.setAggregatedOnDateFrom(journalEntrySummaryTrackingDTO.getAggregatedOnDateFrom());
+        journalEntryAggregationTracking.setAggregatedOnDateTo(journalEntrySummaryTrackingDTO.getAggregatedOnDateTo());
+        journalEntryAggregationTracking.setJobExecutionId(journalEntrySummaryTrackingDTO.getJobExecutionId());
+        journalEntryAggregationTrackingRepository.save(journalEntryAggregationTracking);
+    }
+
+    private JournalEntrySummary convertToJournalEntrySummary(final JournalEntryAggregationSummaryData summaryDTO) {
+        JournalEntrySummary entrySummary = new JournalEntrySummary();
+        entrySummary.setProduct(summaryDTO.getProductId());
+        entrySummary.setGlAccountId(summaryDTO.getGlAccountId());
+        entrySummary.setOffice(summaryDTO.getOffice());
+        entrySummary.setEntityTypeEnum(summaryDTO.getEntityTypeEnum());
+        entrySummary.setSubmittedOnDate(summaryDTO.getSubmittedOnDate());
+        entrySummary.setDebitAmount(summaryDTO.getDebitAmount());
+        entrySummary.setCreditAmount(summaryDTO.getCreditAmount());
+        entrySummary.setExternalOwnerId(summaryDTO.getExternalOwnerId());
+        entrySummary.setAggregatedOnDate(summaryDTO.getAggregatedOnDate());
+        entrySummary.setJobExecutionId(summaryDTO.getJobExecutionId());
+        return entrySummary;
+    }
+
+}
@@ -0,0 +1,68 @@
+/**
+ * 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.infrastructure.jobs.service.aggregationjob.tasklet;
+
+import java.time.LocalDate;
+import java.util.Optional;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.core.service.ThreadLocalContextUtil;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.JournalEntryAggregationJobConstant;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.data.JournalEntryAggregationTrackingData;
+import org.apache.fineract.infrastructure.jobs.service.aggregationjob.services.JournalEntryAggregationWriterService;
+import org.springframework.batch.core.JobExecution;
+import org.springframework.batch.core.StepContribution;
+import org.springframework.batch.core.StepExecution;
+import org.springframework.batch.core.scope.context.ChunkContext;
+import org.springframework.batch.core.step.tasklet.Tasklet;
+import org.springframework.batch.repeat.RepeatStatus;
+import org.springframework.lang.NonNull;
+import org.springframework.stereotype.Component;
+
+@RequiredArgsConstructor
+@Component
+@Slf4j
+public class JournalEntryAggregationTrackingTasklet implements Tasklet {
+
+    private final JournalEntryAggregationWriterService journalEntryAggregationWriterService;
+
+    @Override
+    public RepeatStatus execute(StepContribution contribution, @NonNull ChunkContext chunkContext) throws Exception {
+        // If no record is persisted in summary table then skip persisting data in tracking as well
+        Optional<StepExecution> jobSummaryStepExecution = contribution.getStepExecution().getJobExecution().getStepExecutions().stream()
+                .filter(stepExecution -> stepExecution.getStepName().equals(JournalEntryAggregationJobConstant.JOB_SUMMARY_STEP_NAME))
+                .findFirst();
+        long writeCount = jobSummaryStepExecution.map(StepExecution::getWriteCount).orElse(0L);
+
+        log.info("Starting journal entry aggregation tasklet to insert into tracking table writeCount={}", writeCount);
+        if (writeCount > 0) {
+            final JobExecution jobExecutionContext = chunkContext.getStepContext().getStepExecution().getJobExecution();
+            final LocalDate aggregatedOnDateFrom = (LocalDate) jobExecutionContext.getExecutionContext()
+                    .get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_FROM);
+            final LocalDate aggregatedOnDateTo = (LocalDate) jobExecutionContext.getExecutionContext()
+                    .get(JournalEntryAggregationJobConstant.AGGREGATED_ON_DATE_TO);
+            JournalEntryAggregationTrackingData journalEntrySummaryTrackingDTO = JournalEntryAggregationTrackingData.builder()
+                    .submittedOnDate(ThreadLocalContextUtil.getBusinessDate()).aggregatedOnDateFrom(aggregatedOnDateFrom)
+                    .aggregatedOnDateTo(aggregatedOnDateTo).jobExecutionId(contribution.getStepExecution().getJobExecution().getId())
+                    .build();
+            journalEntryAggregationWriterService.insertJournalEntryTracking(journalEntrySummaryTrackingDTO);
+        }
+        return RepeatStatus.FINISHED;
+    }
+}
@@ -71,6 +71,11 @@ fineract.correlation.header-name=${FINERACT_LOGGING_HTTP_CORRELATION_ID_HEADER_N
 fineract.job.stuck-retry-threshold=${FINERACT_JOB_STUCK_RETRY_THRESHOLD:5}
 fineract.ip-tracking.enabled=${FINERACT_CLIENT_IP_TRACKING_ENABLED:false}
 fineract.job.loan-cob-enabled=${FINERACT_JOB_LOAN_COB_ENABLED:true}
+# Aggregation job configuration
+fineract.job.journal-entry-aggregation.exclude-recent-N-days=${FINERACT_JOB_JOURNAL_ENTRY_AGGREGATION_EXCLUDE_RECENT_N_DAYS:1}
+fineract.job.journal-entry-aggregation.enabled=${FINERACT_JOB_JOURNAL_ENTRY_AGGREGATION_ENABLED:true}
+#this property if enabled, will create aggregated entry for all data on first run, instead of one entry per submitted_on_date
+fineract.job.journal-entry-aggregation.chunk-size=${FINERACT_JOB_JOURNAL_ENTRY_AGGREGATION_CHUNK_SIZE:2000}

 fineract.partitioned-job.partitioned-job-properties[0].job-name=LOAN_COB
 fineract.partitioned-job.partitioned-job-properties[0].chunk-size=${LOAN_COB_CHUNK_SIZE:100}
@@ -218,4 +218,7 @@
    <include file="parts/0197_add_deleted_and_closed_to_capitalized_income_balance.xml" relativeToChangelogFile="true" />
    <include file="parts/0198_add_classification_id_to_acc_product_mapping.xml" relativeToChangelogFile="true" />
    <include file="parts/0199_write_off_reason_mapping_loan.xml" relativeToChangelogFile="true" />
+    <include file="parts/0200_add_journal_entry_aggregation_tables.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0201_add_journal_entry_aggregation_job.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0202_trial_balance_summary_with_asset_owner_journal_entry_aggregation.xml" relativeToChangelogFile="true" />
 </databaseChangeLog>
@@ -0,0 +1,246 @@
+<?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-4.1.xsd">
+    <changeSet id="1" author="fineract"  context="postgresql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <tableExists tableName="m_journal_entry_aggregation_summary"/>
+            </not>
+        </preConditions>
+        <createTable tableName="m_journal_entry_aggregation_summary">
+            <column autoIncrement="true" name="id" type="BIGINT">
+                <constraints nullable="false" primaryKey="true" primaryKeyName="pk_journal_entry_aggregation_summary"/>
+            </column>
+            <column name="gl_account_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="product_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="office_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="entity_type_enum" type="SMALLINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="aggregated_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="submitted_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="external_owner_id" type="BIGINT"/>
+            <column name="debit_amount" type="DECIMAL(19, 6)"/>
+            <column name="credit_amount" type="DECIMAL(19, 6)"/>
+            <column defaultValueBoolean="false" name="manual_entry" type="boolean">
+                <constraints nullable="false"/>
+            </column>
+            <column name="job_execution_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_by" type="BIGINT"/>
+            <column name="created_on_utc" type="timestamp with time zone"/>
+            <column name="last_modified_by" type="BIGINT"/>
+            <column name="last_modified_on_utc" type="timestamp with time zone"/>
+        </createTable>
+        <addForeignKeyConstraint baseColumnNames="created_by" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_CREATED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+        <addForeignKeyConstraint baseColumnNames="last_modified_by" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_LAST_MODIFIED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+        <addForeignKeyConstraint baseColumnNames="office_id" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_OFFICE_ID" referencedColumnNames="id" referencedTableName="m_office"/>
+        <addForeignKeyConstraint baseColumnNames="gl_account_id" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_GL_ACCOUNT_ID" referencedColumnNames="id" referencedTableName="acc_gl_account"/>
+        <addForeignKeyConstraint baseColumnNames="job_execution_id" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_JOB_EXECUTION_ID" referencedColumnNames="job_execution_id" referencedTableName="batch_job_execution"/>
+    </changeSet>
+
+    <changeSet id="2" author="fineract"  runInTransaction="false" context="postgresql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <indexExists tableName="m_journal_entry_aggregation_summary" columnNames="submitted_on_date,gl_account_id"/>
+            </not>
+        </preConditions>
+        <sql>
+            create index concurrently idx_journal_entry_aggregation_summary on m_journal_entry_aggregation_summary(submitted_on_date,gl_account_id);
+        </sql>
+    </changeSet>
+    <changeSet id="3" author="fineract"  context="postgresql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <tableExists tableName="m_journal_entry_aggregation_tracking"/>
+            </not>
+        </preConditions>
+        <createTable tableName="m_journal_entry_aggregation_tracking">
+            <column autoIncrement="true" name="id" type="BIGINT">
+                <constraints nullable="false" primaryKey="true" primaryKeyName="pk_journal_entry_aggregation_tracking"/>
+            </column>
+            <column name="aggregated_on_date_from" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="aggregated_on_date_to" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="submitted_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="job_execution_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_by" type="BIGINT"/>
+            <column name="created_on_utc" type="timestamp with time zone"/>
+            <column name="last_modified_by" type="BIGINT"/>
+            <column name="last_modified_on_utc" type="timestamp with time zone"/>
+        </createTable>
+        <addForeignKeyConstraint baseColumnNames="job_execution_id" baseTableName="m_journal_entry_aggregation_tracking" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_TRACKING_ON_JOB_EXECUTION_ID" referencedColumnNames="job_execution_id" referencedTableName="batch_job_execution"/>
+        <addForeignKeyConstraint baseColumnNames="created_by" baseTableName="m_journal_entry_aggregation_tracking" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_TRACKING_ON_CREATED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+        <addForeignKeyConstraint baseColumnNames="last_modified_by" baseTableName="m_journal_entry_aggregation_tracking" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_TRACKING_ON_LAST_MODIFIED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+       </changeSet>
+    <changeSet id="4" author="fineract"  runInTransaction="false" context="postgresql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <indexExists tableName="m_journal_entry_aggregation_tracking" columnNames="submitted_on_date"/>
+            </not>
+        </preConditions>
+        <sql>
+            create index concurrently idx_m_journal_entry_aggregation_tracking on m_journal_entry_aggregation_tracking(submitted_on_date);
+        </sql>
+    </changeSet>
+    <changeSet id="5" author="fineract"  runInTransaction="false" context="postgresql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <indexExists tableName="m_journal_entry_aggregation_tracking" columnNames="aggregated_on_date_to"/>
+            </not>
+        </preConditions>
+        <sql>
+            create unique index concurrently idx2_m_journal_entry_aggregation_tracking on m_journal_entry_aggregation_tracking(aggregated_on_date_to);
+        </sql>
+    </changeSet>
+
+    <changeSet id="6" author="fineract" context="mysql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <tableExists tableName="m_journal_entry_aggregation_summary"/>
+            </not>
+        </preConditions>
+        <createTable tableName="m_journal_entry_aggregation_summary">
+            <column autoIncrement="true" name="id" type="BIGINT">
+                <constraints nullable="false" primaryKey="true" primaryKeyName="pk_journal_entry_aggregation_summary"/>
+            </column>
+            <column name="gl_account_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="product_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="office_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="entity_type_enum" type="SMALLINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="aggregated_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="submitted_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="external_owner_id" type="BIGINT"/>
+            <column name="debit_amount" type="DECIMAL(19, 6)"/>
+            <column name="credit_amount" type="DECIMAL(19, 6)"/>
+            <column defaultValueBoolean="false" name="manual_entry" type="boolean">
+                <constraints nullable="false"/>
+            </column>
+            <column name="job_execution_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_by" type="BIGINT"/>
+            <column name="created_on_utc" type="DATETIME"/>
+            <column name="last_modified_by" type="BIGINT"/>
+            <column name="last_modified_on_utc" type="DATETIME"/>
+        </createTable>
+        <addForeignKeyConstraint baseColumnNames="created_by" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_CREATED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+        <addForeignKeyConstraint baseColumnNames="last_modified_by" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_LAST_MODIFIED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+        <addForeignKeyConstraint baseColumnNames="office_id" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_OFFICE_ID" referencedColumnNames="id" referencedTableName="m_office"/>
+        <addForeignKeyConstraint baseColumnNames="gl_account_id" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_GL_ACCOUNT_ID" referencedColumnNames="id" referencedTableName="acc_gl_account"/>
+        <addForeignKeyConstraint baseColumnNames="job_execution_id" baseTableName="m_journal_entry_aggregation_summary" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_SUMMARY_ON_JOB_EXECUTION_ID" referencedColumnNames="JOB_EXECUTION_ID" referencedTableName="BATCH_JOB_EXECUTION"/>
+    </changeSet>
+
+    <changeSet id="7" author="fineract"  runInTransaction="false" context="mysql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <indexExists tableName="m_journal_entry_aggregation_summary" columnNames="submitted_on_date,gl_account_id"/>
+            </not>
+        </preConditions>
+        <sql>
+            create index idx_journal_entry_aggregation_summary on m_journal_entry_aggregation_summary(submitted_on_date,gl_account_id);
+        </sql>
+    </changeSet>
+    <changeSet id="8" author="fineract"  context="mysql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <tableExists tableName="m_journal_entry_aggregation_tracking"/>
+            </not>
+        </preConditions>
+        <createTable tableName="m_journal_entry_aggregation_tracking">
+            <column autoIncrement="true" name="id" type="BIGINT">
+                <constraints nullable="false" primaryKey="true" primaryKeyName="pk_journal_entry_aggregation_tracking"/>
+            </column>
+            <column name="aggregated_on_date_from" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="aggregated_on_date_to" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="submitted_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="job_execution_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="created_by" type="BIGINT"/>
+            <column name="created_on_utc" type="DATETIME"/>
+            <column name="last_modified_by" type="BIGINT"/>
+            <column name="last_modified_on_utc" type="DATETIME"/>
+        </createTable>
+        <addForeignKeyConstraint baseColumnNames="job_execution_id" baseTableName="m_journal_entry_aggregation_tracking" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_TRACKING_ON_JOB_EXECUTION_ID" referencedColumnNames="JOB_EXECUTION_ID" referencedTableName="BATCH_JOB_EXECUTION"/>
+        <addForeignKeyConstraint baseColumnNames="created_by" baseTableName="m_journal_entry_aggregation_tracking" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_TRACKING_ON_CREATED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+        <addForeignKeyConstraint baseColumnNames="last_modified_by" baseTableName="m_journal_entry_aggregation_tracking" constraintName="FK_GL_JOURNAL_ENTRY_AGGREGATION_TRACKING_ON_LAST_MODIFIED_BY" referencedColumnNames="id" referencedTableName="m_appuser"/>
+    </changeSet>
+    <changeSet id="9" author="fineract"  runInTransaction="false" context="mysql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <indexExists tableName="m_journal_entry_aggregation_tracking" columnNames="submitted_on_date"/>
+            </not>
+        </preConditions>
+        <sql>
+            create index idx_m_journal_entry_aggregation_tracking on m_journal_entry_aggregation_tracking(submitted_on_date);
+        </sql>
+    </changeSet>
+    <changeSet id="10" author="fineract"  runInTransaction="false" context="mysql">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <indexExists tableName="m_journal_entry_aggregation_tracking" columnNames="aggregated_on_date_to"/>
+            </not>
+        </preConditions>
+        <sql>
+            create unique index idx2_m_journal_entry_aggregation_tracking on m_journal_entry_aggregation_tracking(aggregated_on_date_to);
+        </sql>
+    </changeSet>
+</databaseChangeLog>
@@ -0,0 +1,50 @@
+<?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-4.3.xsd">
+    <property name="current_datetime" value="NOW()"/>
+    <changeSet id="1" author="fineract">
+        <preConditions onFail="MARK_RAN">
+            <sqlCheck expectedResult="0">select count(1) from job where short_name = 'JRNL_ENTRY_AGG'</sqlCheck>
+        </preConditions>
+        <insert tableName="job">
+            <column name="name" value="Journal Entry Aggregation"/>
+            <column name="display_name" value="Journal Entry Aggregation"/>
+            <column name="cron_expression" value="0 0 6 * * ?"/>
+            <column name="create_time" valueDate="${current_datetime}"/>
+            <column name="task_priority" valueNumeric="5"/>
+            <column name="group_name"/>
+            <column name="previous_run_start_time"/>
+            <column name="job_key" value="Journal Entry Aggregation _ DEFAULT"/>
+            <column name="initializing_errorlog"/>
+            <column name="is_active" valueBoolean="false"/>
+            <column name="currently_running" valueBoolean="false"/>
+            <column name="updates_allowed" valueBoolean="true"/>
+            <column name="scheduler_group" valueNumeric="0"/>
+            <column name="is_misfired" valueBoolean="false"/>
+            <column name="node_id" valueNumeric="1"/>
+            <column name="is_mismatched_job" valueBoolean="true"/>
+            <column name="short_name" value="JRNL_AGG"/>
+        </insert>
+    </changeSet>
+</databaseChangeLog>
@@ -0,0 +1,180 @@
+<?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-4.3.xsd">
+
+    <changeSet author="fineract" id="trial-balance-summary-with-asset-owner-update-1">
+        <update tableName="stretchy_report">
+            <column name="report_sql"  value="WITH retained_earning AS (
+      SELECT DISTINCT '${endDate}' AS postingdate,
+             lp.name AS product,
+             gl_code AS glacct,
+             COALESCE((SELECT name FROM acc_gl_account WHERE gl_code = e.gl_code), '') AS description,
+             COALESCE(e.owner_external_id, 'self') AS assetowner,
+             SUM(opening_balance_amount) AS beginningbalance,
+             0 AS debitmovement,
+             0 AS creditmovement,
+             SUM(opening_balance_amount) AS endingbalance
+      FROM acc_gl_journal_entry_annual_summary e, m_product_loan lp
+      WHERE e.office_id = ${officeId}
+        AND lp.id = product_id
+        AND date_part('year', e.year_end_date::date) &lt; date_part('year', '${endDate}'::date)
+      GROUP BY gl_code, lp.name, office_id, owner_external_id
+  ),
+  aggregated_date AS (
+      SELECT MAX(aggregated_on_date_to) as latest
+      FROM m_journal_entry_aggregation_tracking
+  ),
+  summary_snapshot_baseline_data AS (
+      --using m_journal_entry_aggregation_summary to fetch aggregated journal entry data
+      SELECT lp.NAME AS productname,
+             acc_gl_account.gl_code AS glcode,
+             acc_gl_account.NAME AS glname,
+             CASE WHEN ags.external_owner_id IS NULL THEN 0 ELSE ags.external_owner_id END AS assetowner,
+             SUM(ags.debit_amount) AS debitamount,
+             SUM(ags.credit_amount) AS creditamount
+      FROM acc_gl_account
+      JOIN m_journal_entry_aggregation_summary ags ON acc_gl_account.id = ags.gl_account_id
+      JOIN m_product_loan lp ON lp.id = ags.product_id
+      WHERE ags.entity_type_enum = 1
+        AND ags.manual_entry = false
+        AND ags.submitted_on_date &lt;= (select latest from aggregated_date)
+        AND (ags.office_id = ${officeId})
+      GROUP BY productname, glcode, glname, assetowner
+  ),
+  post_snapshot_delta_data AS (
+      -- still using acc_gl_journal_entry for dates after last aggregated data and before the cob date
+      SELECT lp.NAME AS productname,
+             acc_gl_account.gl_code AS glcode,
+             acc_gl_account.NAME AS glname,
+             CASE WHEN aw.owner_id IS NULL THEN 0 ELSE aw.owner_id END AS assetowner,
+             SUM(CASE WHEN acc_gl_journal_entry.type_enum = 2 THEN amount ELSE 0 END) AS debitamount,
+             SUM(CASE WHEN acc_gl_journal_entry.type_enum = 1 THEN amount ELSE 0 END) AS creditamount
+      FROM acc_gl_account
+      JOIN acc_gl_journal_entry ON acc_gl_account.id = acc_gl_journal_entry.account_id
+      JOIN m_loan m ON m.id = acc_gl_journal_entry.entity_id
+      JOIN m_product_loan lp ON lp.id = m.product_id
+      LEFT JOIN m_external_asset_owner_journal_entry_mapping aw ON aw.journal_entry_id = acc_gl_journal_entry.id
+      WHERE acc_gl_journal_entry.entity_type_enum = 1
+        AND acc_gl_journal_entry.manual_entry = false
+        AND acc_gl_journal_entry.submitted_on_date &gt; (select latest from aggregated_date)
+        AND acc_gl_journal_entry.submitted_on_date &lt; '${endDate}'
+        AND (acc_gl_journal_entry.office_id = ${officeId})
+      GROUP BY productname, glcode, glname, assetowner
+  ),
+  -- fetch all data before cob date
+  merged_historical_data AS (
+      SELECT summary_snapshot_baseline_data.productname,
+             summary_snapshot_baseline_data.glcode,
+             summary_snapshot_baseline_data.glname,
+             summary_snapshot_baseline_data.assetowner,
+             COALESCE(summary_snapshot_baseline_data.debitamount, 0) + COALESCE(post_snapshot_delta_data.debitamount, 0) AS debitamount,
+             COALESCE(summary_snapshot_baseline_data.creditamount, 0) + COALESCE(post_snapshot_delta_data.creditamount, 0) AS creditamount
+      FROM summary_snapshot_baseline_data
+      FULL OUTER JOIN post_snapshot_delta_data ON summary_snapshot_baseline_data.glcode = post_snapshot_delta_data.glcode
+           AND summary_snapshot_baseline_data.productname = post_snapshot_delta_data.productname
+           AND summary_snapshot_baseline_data.assetowner = post_snapshot_delta_data.assetowner
+  ),
+  -- fetch data for cob date
+  current_cob_data AS (
+      SELECT lp.name AS productname,
+             account_id,
+             acc_gl_account.gl_code AS glcode,
+             acc_gl_account.name AS glname,
+             CASE WHEN aw.owner_id IS NULL THEN 0 ELSE aw.owner_id END AS assetowner,
+             SUM(CASE WHEN acc_gl_journal_entry.type_enum = 2 THEN amount ELSE 0 END) AS debitamount,
+             SUM(CASE WHEN acc_gl_journal_entry.type_enum = 1 THEN amount ELSE 0 END) AS creditamount
+      FROM acc_gl_journal_entry
+      JOIN acc_gl_account ON acc_gl_account.id = acc_gl_journal_entry.account_id
+      JOIN m_loan m ON m.id = acc_gl_journal_entry.entity_id
+      JOIN m_product_loan lp ON lp.id = m.product_id
+      LEFT JOIN m_external_asset_owner_journal_entry_mapping aw ON aw.journal_entry_id = acc_gl_journal_entry.id
+      WHERE acc_gl_journal_entry.entity_type_enum = 1
+        AND acc_gl_journal_entry.manual_entry = false
+        AND acc_gl_journal_entry.submitted_on_date = '${endDate}'
+        AND (acc_gl_journal_entry.office_id = ${officeId})
+      GROUP BY productname, account_id, glcode, glname, assetowner
+  )
+  SELECT *
+  FROM (
+      SELECT *
+      FROM retained_earning
+      WHERE glacct = (SELECT gl_code FROM acc_gl_account WHERE name = 'Retained Earnings Prior Year')
+
+      UNION
+
+      SELECT txnreport.postingdate,
+             txnreport.product,
+             txnreport.glacct,
+             txnreport.description,
+             txnreport.assetowner,
+             (COALESCE(txnreport.beginningbalance, 0) + COALESCE(summary.beginningbalance, 0)) AS beginningbalance,
+             txnreport.debitmovement AS debitmovement,
+             txnreport.creditmovement AS creditmovement,
+             (COALESCE(txnreport.endingbalance, 0) + COALESCE(summary.beginningbalance, 0)) AS endingbalance
+      FROM (
+          SELECT *
+          FROM (
+              SELECT DISTINCT '${endDate}' AS postingdate,
+                            loan.pname AS product,
+                            loan.gl_code AS glacct,
+                            loan.glname AS description,
+                            COALESCE((SELECT external_id FROM m_external_asset_owner WHERE id = loan.assetowner), 'self') AS
+  assetowner,
+                            loan.openingbalance AS beginningbalance,
+                            (loan.debitamount * 1) AS debitmovement,
+                            (loan.creditamount * -1) AS creditmovement,
+                            (loan.openingbalance + loan.debitamount - loan.creditamount) AS endingbalance
+              FROM (
+                  SELECT DISTINCT COALESCE(g.pname, current_cob_data.productname) pname,
+                                 COALESCE(g.gl_code, current_cob_data.glcode) gl_code,
+                                 COALESCE(g.glname, current_cob_data.glname) glname,
+                                 COALESCE(merged_historical_data.assetowner, current_cob_data.assetowner) assetowner,
+                                 COALESCE(merged_historical_data.debitamount, 0) - COALESCE(merged_historical_data.creditamount, 0) AS openingbalance,
+                                 COALESCE(current_cob_data.debitamount, 0) AS debitamount,
+                                 COALESCE(current_cob_data.creditamount, 0) AS creditamount
+                  FROM (
+                      SELECT DISTINCT ag.gl_code, ag.id, pl.NAME AS pname, ag.NAME AS glname
+                      FROM acc_gl_account ag
+                      JOIN acc_product_mapping am ON am.gl_account_id = ag.id AND am.product_type = 1
+                      JOIN m_product_loan pl ON pl.id = am.product_id
+                  ) g
+                  LEFT JOIN merged_historical_data ON g.gl_code = merged_historical_data.glcode AND merged_historical_data.productname = g.pname
+                  FULL OUTER JOIN current_cob_data ON g.gl_code = current_cob_data.glcode
+                                 AND current_cob_data.productname = g.pname
+                                 AND merged_historical_data.assetowner = current_cob_data.assetowner
+              ) loan
+          ) a
+      ) AS txnreport
+      LEFT JOIN retained_earning summary ON txnreport.glacct = summary.glacct
+                                        AND txnreport.assetowner = summary.assetowner
+                                        AND summary.product = txnreport.product
+  ) report
+  WHERE report.endingbalance != 0
+     OR report.debitmovement != 0
+     OR report.creditmovement != 0
+  ORDER BY glacct"/>
+            <where>report_name='Trial Balance Summary Report with Asset Owner'</where>
+        </update>
+    </changeSet>
+</databaseChangeLog>