FINERACT-2233: Rework journal entry handling logic in Loan module

fineract-investor/src/main/java/org/apache/fineract/investor/cob/loan/LoanAccountOwnerTransferBusinessStep.java

@@ -39,11 +39,11 @@ import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferLoanMapping
 import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferLoanMappingRepository;
 import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferRepository;
 import org.apache.fineract.investor.domain.LoanOwnershipTransferBusinessEvent;
-import org.apache.fineract.investor.service.AccountingService;
 import org.apache.fineract.investor.service.DelayedSettlementAttributeService;
 import org.apache.fineract.investor.service.ExternalAssetOwnerTransferOutstandingInterestCalculation;
 import org.apache.fineract.investor.service.LoanTransferabilityService;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
+import org.apache.fineract.portfolio.loanaccount.service.LoanJournalEntryPoster;
 import org.springframework.context.annotation.Conditional;
 import org.springframework.data.domain.Sort;
 import org.springframework.stereotype.Component;
@@ -61,7 +61,7 @@ public class LoanAccountOwnerTransferBusinessStep implements LoanCOBBusinessStep
             ExternalTransferStatus.BUYBACK);
     private final ExternalAssetOwnerTransferRepository externalAssetOwnerTransferRepository;
     private final ExternalAssetOwnerTransferLoanMappingRepository externalAssetOwnerTransferLoanMappingRepository;
-    private final AccountingService accountingService;
+    private final LoanJournalEntryPoster loanJournalEntryPoster;
     private final BusinessEventNotifierService businessEventNotifierService;
     private final LoanTransferabilityService loanTransferabilityService;
     private final DelayedSettlementAttributeService delayedSettlementAttributeService;
@@ -148,7 +148,7 @@ public class LoanAccountOwnerTransferBusinessStep implements LoanCOBBusinessStep
         externalAssetOwnerTransferRepository.save(activeExternalAssetOwnerTransfer);
         buybackExternalAssetOwnerTransfer = externalAssetOwnerTransferRepository.save(buybackExternalAssetOwnerTransfer);
         externalAssetOwnerTransferLoanMappingRepository.deleteByLoanIdAndOwnerTransfer(loan.getId(), activeExternalAssetOwnerTransfer);
-        accountingService.createJournalEntriesForBuybackAssetTransfer(loan, buybackExternalAssetOwnerTransfer);
+        loanJournalEntryPoster.postJournalEntriesForExternalOwnerTransfer(loan, buybackExternalAssetOwnerTransfer, null);
         return buybackExternalAssetOwnerTransfer;
     }
 
@@ -174,7 +174,7 @@ public class LoanAccountOwnerTransferBusinessStep implements LoanCOBBusinessStep
         ExternalTransferStatus activeStatus = determineActiveStatus(externalAssetOwnerTransfer);
 
         ExternalAssetOwnerTransfer newTransfer = activatePendingEntry(settlementDate, externalAssetOwnerTransfer, activeStatus);
-        accountingService.createJournalEntriesForSaleAssetTransfer(loan, newTransfer, previousOwner);
+        loanJournalEntryPoster.postJournalEntriesForExternalOwnerTransfer(loan, newTransfer, previousOwner);
         return newTransfer;
     }
 

fineract-investor/src/main/java/org/apache/fineract/investor/service/LoanAccountOwnerTransferServiceImpl.java

@@ -47,6 +47,7 @@ import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferLoanMapping
 import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferRepository;
 import org.apache.fineract.investor.domain.LoanOwnershipTransferBusinessEvent;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
+import org.apache.fineract.portfolio.loanaccount.service.LoanJournalEntryPoster;
 import org.springframework.data.domain.Sort;
 import org.springframework.stereotype.Component;
 import org.springframework.transaction.annotation.Transactional;
@@ -60,7 +61,7 @@ public class LoanAccountOwnerTransferServiceImpl implements LoanAccountOwnerTran
     public static final LocalDate FUTURE_DATE_9999_12_31 = LocalDate.of(9999, 12, 31);
     private final ExternalAssetOwnerTransferRepository externalAssetOwnerTransferRepository;
     private final ExternalAssetOwnerTransferLoanMappingRepository externalAssetOwnerTransferLoanMappingRepository;
-    private final AccountingService accountingService;
+    private final LoanJournalEntryPoster loanJournalEntryPoster;
     private final BusinessEventNotifierService businessEventNotifierService;
     private final ExternalAssetOwnerTransferOutstandingInterestCalculation externalAssetOwnerTransferOutstandingInterestCalculation;
 
@@ -107,7 +108,7 @@ public class LoanAccountOwnerTransferServiceImpl implements LoanAccountOwnerTran
         buybackTransfer = updatePendingBuybackTransfer(loan, buybackTransfer);
 
         externalAssetOwnerTransferLoanMappingRepository.deleteByLoanIdAndOwnerTransfer(loan.getId(), activeTransfer);
-        accountingService.createJournalEntriesForBuybackAssetTransfer(loan, buybackTransfer);
+        loanJournalEntryPoster.postJournalEntriesForExternalOwnerTransfer(loan, buybackTransfer, null);
 
         businessEventNotifierService.notifyPostBusinessEvent(new LoanOwnershipTransferBusinessEvent(buybackTransfer, loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanAccountSnapshotBusinessEvent(loan));

fineract-investor/src/test/java/org/apache/fineract/investor/cob/loan/LoanAccountOwnerTransferBusinessStepTest.java

@@ -56,13 +56,13 @@ import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferLoanMapping
 import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferLoanMappingRepository;
 import org.apache.fineract.investor.domain.ExternalAssetOwnerTransferRepository;
 import org.apache.fineract.investor.domain.LoanOwnershipTransferBusinessEvent;
-import org.apache.fineract.investor.service.AccountingService;
 import org.apache.fineract.investor.service.DelayedSettlementAttributeService;
 import org.apache.fineract.investor.service.ExternalAssetOwnerTransferOutstandingInterestCalculation;
 import org.apache.fineract.investor.service.LoanTransferabilityService;
 import org.apache.fineract.organisation.monetary.domain.MoneyHelper;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanSummary;
+import org.apache.fineract.portfolio.loanaccount.service.LoanJournalEntryPoster;
 import org.apache.fineract.portfolio.loanproduct.domain.LoanProduct;
 import org.jetbrains.annotations.NotNull;
 import org.junit.jupiter.api.AfterAll;
@@ -97,7 +97,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
     private ExternalAssetOwnerTransferLoanMappingRepository externalAssetOwnerTransferLoanMappingRepository;
 
     @Mock
-    private AccountingService accountingService;
+    private LoanJournalEntryPoster loanJournalEntryPoster;
 
     @Mock
     private BusinessEventNotifierService businessEventNotifierService;
@@ -130,7 +130,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
         ThreadLocalContextUtil.setActionContext(ActionContext.DEFAULT);
         ThreadLocalContextUtil.setBusinessDates(new HashMap<>(Map.of(BusinessDateType.BUSINESS_DATE, actualDate)));
         underTest = new LoanAccountOwnerTransferBusinessStep(externalAssetOwnerTransferRepository,
-                externalAssetOwnerTransferLoanMappingRepository, accountingService, businessEventNotifierService,
+                externalAssetOwnerTransferLoanMappingRepository, loanJournalEntryPoster, businessEventNotifierService,
                 loanTransferabilityService, delayedSettlementAttributeService, externalAssetOwnerTransferOutstandingInterestCalculation);
     }
 
@@ -149,7 +149,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
         final Loan processedLoan = underTest.execute(loanForProcessing);
         // then
         verify(externalAssetOwnerTransferRepository, times(1)).findAll(any(Specification.class), eq(Sort.by(Sort.Direction.ASC, "id")));
-        verifyNoInteractions(businessEventNotifierService, loanTransferabilityService, accountingService);
+        verifyNoInteractions(businessEventNotifierService, loanTransferabilityService, loanJournalEntryPoster);
         assertEquals(processedLoan, loanForProcessing);
     }
 
@@ -176,7 +176,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
         // then
         assertEquals("Illegal transfer found. Expected PENDING and BUYBACK, found: PENDING and ACTIVE", exception.getMessage());
         verify(externalAssetOwnerTransferRepository, times(1)).findAll(any(Specification.class), eq(Sort.by(Sort.Direction.ASC, "id")));
-        verifyNoInteractions(businessEventNotifierService, loanTransferabilityService, accountingService);
+        verifyNoInteractions(businessEventNotifierService, loanTransferabilityService, loanJournalEntryPoster);
     }
 
     @Test
@@ -202,7 +202,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
         // then
         assertEquals("Delayed Settlement enabled, but found 2 transfers of statuses: PENDING and BUYBACK", exception.getMessage());
         verify(externalAssetOwnerTransferRepository, times(1)).findAll(any(Specification.class), eq(Sort.by(Sort.Direction.ASC, "id")));
-        verifyNoInteractions(businessEventNotifierService, loanTransferabilityService, accountingService);
+        verifyNoInteractions(businessEventNotifierService, loanTransferabilityService, loanJournalEntryPoster);
     }
 
     @Test
@@ -273,7 +273,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
 
         assertEquals(processedLoan, loanForProcessing);
 
-        verifyNoInteractions(loanTransferabilityService, accountingService);
+        verifyNoInteractions(loanTransferabilityService, loanJournalEntryPoster);
 
         ArgumentCaptor<BusinessEvent<?>> businessEventArgumentCaptor = verifyBusinessEvents(2);
         verifyLoanTransferBusinessEvent(businessEventArgumentCaptor, 0, loanForProcessing, secondSaveResult);
@@ -316,8 +316,8 @@ public class LoanAccountOwnerTransferBusinessStepTest {
 
         assertEquals(processedLoan, loanForProcessing);
 
-        verify(accountingService).createJournalEntriesForBuybackAssetTransfer(loanForProcessing, firstResponseItem);
-        verifyNoMoreInteractions(accountingService);
+        verify(loanJournalEntryPoster).postJournalEntriesForExternalOwnerTransfer(loanForProcessing, firstResponseItem, null);
+        verifyNoMoreInteractions(loanJournalEntryPoster);
 
         ArgumentCaptor<BusinessEvent<?>> businessEventArgumentCaptor = verifyBusinessEvents(2);
         verifyLoanTransferBusinessEvent(businessEventArgumentCaptor, 0, loanForProcessing, firstResponseItem);
@@ -387,8 +387,8 @@ public class LoanAccountOwnerTransferBusinessStepTest {
 
         verify(externalAssetOwnerTransferLoanMappingRepository).save(externalAssetOwnerTransferLoanMappingArgumentCaptor.capture());
 
-        verify(accountingService).createJournalEntriesForSaleAssetTransfer(loanForProcessing, savedNewTransfer, null);
-        verifyNoMoreInteractions(accountingService);
+        verify(loanJournalEntryPoster).postJournalEntriesForExternalOwnerTransfer(loanForProcessing, savedNewTransfer, null);
+        verifyNoMoreInteractions(loanJournalEntryPoster);
 
         ArgumentCaptor<BusinessEvent<?>> businessEventArgumentCaptor = verifyBusinessEvents(2);
         verifyLoanTransferBusinessEvent(businessEventArgumentCaptor, 0, loanForProcessing, savedNewTransfer);
@@ -445,7 +445,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
         assertEquals(actualDate, capturedActiveTransfer.getEffectiveDateTo());
         assertEquals(processedLoan, loanForProcessing);
 
-        verifyNoInteractions(accountingService);
+        verifyNoInteractions(loanJournalEntryPoster);
 
         ArgumentCaptor<BusinessEvent<?>> businessEventArgumentCaptor = verifyBusinessEvents(1);
         verifyLoanTransferBusinessEvent(businessEventArgumentCaptor, 0, loanForProcessing, savedNewTransfer);
@@ -516,8 +516,8 @@ public class LoanAccountOwnerTransferBusinessStepTest {
         assertEquals(savedNewTransfer, externalAssetOwnerTransferLoanMappingArgumentCaptor.getValue().getOwnerTransfer());
         assertEquals(processedLoan, loanForProcessing);
 
-        verify(accountingService).createJournalEntriesForSaleAssetTransfer(loanForProcessing, savedNewTransfer, previousOwner);
-        verifyNoMoreInteractions(accountingService);
+        verify(loanJournalEntryPoster).postJournalEntriesForExternalOwnerTransfer(loanForProcessing, savedNewTransfer, previousOwner);
+        verifyNoMoreInteractions(loanJournalEntryPoster);
 
         ArgumentCaptor<BusinessEvent<?>> businessEventArgumentCaptor = verifyBusinessEvents(2);
         verifyLoanTransferBusinessEvent(businessEventArgumentCaptor, 0, loanForProcessing, savedNewTransfer);
@@ -552,7 +552,7 @@ public class LoanAccountOwnerTransferBusinessStepTest {
 
         verify(loanTransferabilityService).isTransferable(loanForProcessing, pendingTransfer);
         verifyNoMoreInteractions(loanTransferabilityService);
-        verifyNoInteractions(accountingService);
+        verifyNoInteractions(loanJournalEntryPoster);
         verify(externalAssetOwnerTransferRepository).findAll(any(Specification.class), eq(Sort.by(Sort.Direction.ASC, "id")));
         verify(externalAssetOwnerTransferRepository).findOne(any(Specification.class));
         verify(externalAssetOwnerTransferRepository, never()).save(any(ExternalAssetOwnerTransfer.class));

fineract-investor/src/test/java/org/apache/fineract/investor/service/LoanAccountOwnerTransferServiceTest.java

@@ -50,6 +50,7 @@ import org.apache.fineract.investor.domain.LoanOwnershipTransferBusinessEvent;
 import org.apache.fineract.organisation.monetary.domain.MoneyHelper;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanSummary;
+import org.apache.fineract.portfolio.loanaccount.service.LoanJournalEntryPoster;
 import org.jetbrains.annotations.NotNull;
 import org.junit.jupiter.api.AfterAll;
 import org.junit.jupiter.api.BeforeAll;
@@ -82,6 +83,8 @@ public class LoanAccountOwnerTransferServiceTest {
     private BusinessEventNotifierService businessEventNotifierService;
     @Mock
     private ExternalAssetOwnerTransferOutstandingInterestCalculation externalAssetOwnerTransferOutstandingInterestCalculation;
+    @Mock
+    private LoanJournalEntryPoster loanJournalEntryPoster;
 
     @InjectMocks
     private LoanAccountOwnerTransferServiceImpl underTest;

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/mapper/LoanAccountingBridgeMapper.java

@@ -1,274 +0,0 @@
-/**
- * Licensed to the Apache Software Foundation (ASF) under one
- * or more contributor license agreements. See the NOTICE file
- * distributed with this work for additional information
- * regarding copyright ownership. The ASF licenses this file
- * to you under the Apache License, Version 2.0 (the
- * "License"); you may not use this file except in compliance
- * with the License. You may obtain a copy of the License at
- *
- * http://www.apache.org/licenses/LICENSE-2.0
- *
- * Unless required by applicable law or agreed to in writing,
- * software distributed under the License is distributed on an
- * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
- * KIND, either express or implied. See the License for the
- * specific language governing permissions and limitations
- * under the License.
- */
-package org.apache.fineract.portfolio.loanaccount.mapper;
-
-import java.math.BigDecimal;
-import java.time.LocalDate;
-import java.util.ArrayList;
-import java.util.Comparator;
-import java.util.List;
-import java.util.Optional;
-import lombok.RequiredArgsConstructor;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeLoanTransactionDTO;
-import org.apache.fineract.portfolio.loanaccount.data.LoanChargePaidByDTO;
-import org.apache.fineract.portfolio.loanaccount.domain.Loan;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanCharge;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanChargePaidBy;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRelation;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRelationTypeEnum;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionType;
-import org.apache.fineract.portfolio.loanproduct.service.LoanEnumerations;
-import org.springframework.stereotype.Component;
-
-@Component
-@RequiredArgsConstructor
-public class LoanAccountingBridgeMapper {
-
-    private final LoanTransactionRepository loanTransactionRepository;
-
-    public List<AccountingBridgeDataDTO> deriveAccountingBridgeDataForChargeOff(final String currencyCode,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds, final boolean isAccountTransfer,
-            final Loan loan) {
-        final List<AccountingBridgeLoanTransactionDTO> newLoanTransactionsBeforeChargeOff = new ArrayList<>();
-        final List<AccountingBridgeLoanTransactionDTO> newLoanTransactionsAfterChargeOff = new ArrayList<>();
-
-        // split the transactions according charge-off date
-        classifyTransactionsBasedOnChargeOffDate(newLoanTransactionsBeforeChargeOff, newLoanTransactionsAfterChargeOff,
-                existingTransactionIds, existingReversedTransactionIds, currencyCode, loan);
-
-        AccountingBridgeDataDTO beforeChargeOff = new AccountingBridgeDataDTO(loan.getId(), loan.productId(), loan.getOfficeId(),
-                currencyCode, loan.getSummary().getTotalInterestCharged(), loan.isCashBasedAccountingEnabledOnLoanProduct(),
-                loan.isUpfrontAccrualAccountingEnabledOnLoanProduct(), loan.isPeriodicAccrualAccountingEnabledOnLoanProduct(),
-                isAccountTransfer, false, loan.isFraud(), loan.fetchChargeOffReasonId(), loan.isClosedWrittenOff(),
-                newLoanTransactionsBeforeChargeOff, loan.getLoanProductRelatedDetail().isMerchantBuyDownFee());
-
-        AccountingBridgeDataDTO afterChargeOff = new AccountingBridgeDataDTO(loan.getId(), loan.productId(), loan.getOfficeId(),
-                currencyCode, loan.getSummary().getTotalInterestCharged(), loan.isCashBasedAccountingEnabledOnLoanProduct(),
-                loan.isUpfrontAccrualAccountingEnabledOnLoanProduct(), loan.isPeriodicAccrualAccountingEnabledOnLoanProduct(),
-                isAccountTransfer, true, loan.isFraud(), loan.fetchChargeOffReasonId(), loan.isClosedWrittenOff(),
-                newLoanTransactionsAfterChargeOff, loan.getLoanProductRelatedDetail().isMerchantBuyDownFee());
-
-        List<AccountingBridgeDataDTO> result = new ArrayList<>();
-        result.add(beforeChargeOff);
-        result.add(afterChargeOff);
-        return result;
-    }
-
-    public AccountingBridgeDataDTO deriveAccountingBridgeData(final String currencyCode, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final boolean isAccountTransfer, final Loan loan) {
-        final List<LoanTransaction> transactions = findTransactionsForAccountingBridge(existingTransactionIds,
-                existingReversedTransactionIds, loan);
-
-        final List<AccountingBridgeLoanTransactionDTO> newLoanTransactions = transactions.stream() //
-                .map(transaction -> mapToLoanTransactionData(transaction, currencyCode)) //
-                .toList();
-
-        return new AccountingBridgeDataDTO(loan.getId(), loan.productId(), loan.getOfficeId(), currencyCode,
-                loan.getSummary().getTotalInterestCharged(), loan.isCashBasedAccountingEnabledOnLoanProduct(),
-                loan.isUpfrontAccrualAccountingEnabledOnLoanProduct(), loan.isPeriodicAccrualAccountingEnabledOnLoanProduct(),
-                isAccountTransfer, loan.isChargedOff(), loan.isFraud(), loan.fetchChargeOffReasonId(), loan.isClosedWrittenOff(),
-                newLoanTransactions, loan.getLoanProductRelatedDetail().isMerchantBuyDownFee());
-    }
-
-    public AccountingBridgeLoanTransactionDTO mapToLoanTransactionData(final LoanTransaction transaction, final String currencyCode) {
-        final AccountingBridgeLoanTransactionDTO transactionDTO = new AccountingBridgeLoanTransactionDTO();
-
-        transactionDTO.setId(transaction.getId());
-        transactionDTO.setOfficeId(transaction.getOffice().getId());
-        transactionDTO.setType(LoanEnumerations.transactionType(transaction.getTypeOf()));
-        transactionDTO.setReversed(transaction.isReversed());
-        transactionDTO.setDate(transaction.getTransactionDate());
-        transactionDTO.setCurrencyCode(currencyCode);
-        transactionDTO.setAmount(transaction.getAmount());
-        transactionDTO.setNetDisbursalAmount(transaction.getLoan().getNetDisbursalAmount());
-
-        if (transactionDTO.getType().isChargeback() && (transaction.getLoan().getCreditAllocationRules() == null
-                || transaction.getLoan().getCreditAllocationRules().isEmpty())) {
-            transactionDTO.setPrincipalPortion(transaction.getAmount());
-        } else {
-            transactionDTO.setPrincipalPortion(transaction.getPrincipalPortion());
-        }
-
-        transactionDTO.setInterestPortion(transaction.getInterestPortion());
-        transactionDTO.setFeeChargesPortion(transaction.getFeeChargesPortion());
-        transactionDTO.setPenaltyChargesPortion(transaction.getPenaltyChargesPortion());
-        transactionDTO.setOverPaymentPortion(transaction.getOverPaymentPortion());
-
-        if (transactionDTO.getType().isChargeRefund()) {
-            transactionDTO.setChargeRefundChargeType(transaction.getChargeRefundChargeType());
-        }
-
-        if (transaction.getPaymentDetail() != null) {
-            transactionDTO.setPaymentTypeId(transaction.getPaymentDetail().getPaymentType().getId());
-        }
-
-        if (!transaction.getLoanChargesPaid().isEmpty()) {
-            List<LoanChargePaidByDTO> loanChargesPaidData = new ArrayList<>();
-            for (final LoanChargePaidBy chargePaidBy : transaction.getLoanChargesPaid()) {
-                final LoanChargePaidByDTO loanChargePaidData = new LoanChargePaidByDTO();
-                loanChargePaidData.setChargeId(chargePaidBy.getLoanCharge().getCharge().getId());
-                loanChargePaidData.setIsPenalty(chargePaidBy.getLoanCharge().isPenaltyCharge());
-                loanChargePaidData.setLoanChargeId(chargePaidBy.getLoanCharge().getId());
-                loanChargePaidData.setAmount(chargePaidBy.getAmount());
-                loanChargePaidData.setInstallmentNumber(chargePaidBy.getInstallmentNumber());
-
-                loanChargesPaidData.add(loanChargePaidData);
-            }
-            transactionDTO.setLoanChargesPaid(loanChargesPaidData);
-        }
-
-        if (transactionDTO.getType().isChargeback() && transaction.getOverPaymentPortion() != null
-                && transaction.getOverPaymentPortion().compareTo(BigDecimal.ZERO) > 0) {
-            BigDecimal principalPaid = transaction.getOverPaymentPortion();
-            BigDecimal feePaid = BigDecimal.ZERO;
-            BigDecimal penaltyPaid = BigDecimal.ZERO;
-            if (!transaction.getLoanTransactionToRepaymentScheduleMappings().isEmpty()) {
-                principalPaid = transaction.getLoanTransactionToRepaymentScheduleMappings().stream()
-                        .map(mapping -> Optional.ofNullable(mapping.getPrincipalPortion()).orElse(BigDecimal.ZERO))
-                        .reduce(BigDecimal.ZERO, BigDecimal::add);
-                feePaid = transaction.getLoanTransactionToRepaymentScheduleMappings().stream()
-                        .map(mapping -> Optional.ofNullable(mapping.getFeeChargesPortion()).orElse(BigDecimal.ZERO))
-                        .reduce(BigDecimal.ZERO, BigDecimal::add);
-                penaltyPaid = transaction.getLoanTransactionToRepaymentScheduleMappings().stream()
-                        .map(mapping -> Optional.ofNullable(mapping.getPenaltyChargesPortion()).orElse(BigDecimal.ZERO))
-                        .reduce(BigDecimal.ZERO, BigDecimal::add);
-            }
-            transactionDTO.setPrincipalPaid(principalPaid);
-            transactionDTO.setFeePaid(feePaid);
-            transactionDTO.setPenaltyPaid(penaltyPaid);
-        }
-
-        LoanTransactionRelation loanTransactionRelation = transaction.getLoanTransactionRelations().stream()
-                .filter(e -> LoanTransactionRelationTypeEnum.CHARGE_ADJUSTMENT.equals(e.getRelationType())).findAny().orElse(null);
-        if (loanTransactionRelation != null) {
-            LoanCharge loanCharge = loanTransactionRelation.getToCharge();
-            transactionDTO.setLoanChargeData(loanCharge.toData());
-        }
-
-        transactionDTO.setLoanToLoanTransfer(false);
-
-        return transactionDTO;
-    }
-
-    private void classifyTransactionsBasedOnChargeOffDate(final List<AccountingBridgeLoanTransactionDTO> newLoanTransactionsBeforeChargeOff,
-            final List<AccountingBridgeLoanTransactionDTO> newLoanTransactionsAfterChargeOff, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final String currencyCode, final Loan loan) {
-
-        final LocalDate chargeOffDate = loan.getChargedOffOnDate();
-        if (chargeOffDate == null) {
-            return;
-        }
-
-        // Before charge-off
-        final List<LoanTransaction> beforeTransactions = findTransactionsForChargeOffClassification(loan, chargeOffDate, "BEFORE",
-                existingTransactionIds, existingReversedTransactionIds);
-        processTransactionsForChargeOff(beforeTransactions, newLoanTransactionsBeforeChargeOff, newLoanTransactionsAfterChargeOff,
-                currencyCode, loan);
-
-        // On charge-off date
-        final List<LoanTransaction> onTransactions = findTransactionsForChargeOffClassification(loan, chargeOffDate, "EQUAL",
-                existingTransactionIds, existingReversedTransactionIds);
-        processTransactionsForChargeOff(onTransactions, newLoanTransactionsBeforeChargeOff, newLoanTransactionsAfterChargeOff, currencyCode,
-                loan);
-
-        // After charge-off
-        final List<LoanTransaction> afterTransactions = findTransactionsForChargeOffClassification(loan, chargeOffDate, "AFTER",
-                existingTransactionIds, existingReversedTransactionIds);
-        processTransactionsForChargeOff(afterTransactions, newLoanTransactionsBeforeChargeOff, newLoanTransactionsAfterChargeOff,
-                currencyCode, loan);
-    }
-
-    private List<LoanTransaction> findTransactionsForChargeOffClassification(final Loan loan, final LocalDate chargeOffDate,
-            final String dateComparison, final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds) {
-
-        final boolean hasExistingIds = existingTransactionIds != null && !existingTransactionIds.isEmpty();
-        final boolean hasExistingReversedIds = existingReversedTransactionIds != null && !existingReversedTransactionIds.isEmpty();
-
-        if (hasExistingIds && hasExistingReversedIds) {
-            return loanTransactionRepository.findTransactionsForChargeOffClassification(loan, chargeOffDate, dateComparison,
-                    existingTransactionIds, existingReversedTransactionIds);
-        } else if (hasExistingIds) {
-            return loanTransactionRepository.findTransactionsForChargeOffClassification(loan, chargeOffDate, dateComparison,
-                    existingTransactionIds);
-        } else {
-            return loanTransactionRepository.findTransactionsForChargeOffClassification(loan, chargeOffDate, dateComparison);
-        }
-    }
-
-    private void processTransactionsForChargeOff(final List<LoanTransaction> transactions,
-            final List<AccountingBridgeLoanTransactionDTO> newLoanTransactionsBeforeChargeOff,
-            final List<AccountingBridgeLoanTransactionDTO> newLoanTransactionsAfterChargeOff, final String currencyCode, final Loan loan) {
-
-        final Optional<LoanTransaction> chargeOffTransactionOptional = findChargeOffTransaction(loan);
-        if (chargeOffTransactionOptional.isEmpty()) {
-            return;
-        }
-
-        final LoanTransaction chargeOffTransaction = chargeOffTransactionOptional.get();
-        final LoanTransaction originalChargeOffTransaction = getOriginalTransactionIfReverseReplayed(chargeOffTransaction);
-
-        transactions.forEach(transaction -> {
-            List<AccountingBridgeLoanTransactionDTO> targetList;
-
-            if (transaction.isReversed()) {
-                final LoanTransaction originalTransaction = getOriginalTransactionIfReverseReplayed(transaction);
-                targetList = originalTransaction.happenedBefore(originalChargeOffTransaction) ? newLoanTransactionsBeforeChargeOff
-                        : newLoanTransactionsAfterChargeOff;
-            } else {
-                targetList = transaction.happenedBefore(chargeOffTransaction) ? newLoanTransactionsBeforeChargeOff
-                        : newLoanTransactionsAfterChargeOff;
-            }
-
-            targetList.add(mapToLoanTransactionData(transaction, currencyCode));
-        });
-    }
-
-    private Optional<LoanTransaction> findChargeOffTransaction(final Loan loan) {
-        return loanTransactionRepository.findNonReversedByLoanAndType(loan, LoanTransactionType.CHARGE_OFF).stream() //
-                .findFirst();
-    }
-
-    private List<LoanTransaction> findTransactionsForAccountingBridge(final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final Loan loan) {
-        if (existingTransactionIds == null || existingTransactionIds.isEmpty()) {
-            return loanTransactionRepository.findNonReversedByLoan(loan);
-        } else if (existingReversedTransactionIds == null || existingReversedTransactionIds.isEmpty()) {
-            return loanTransactionRepository.findTransactionsForAccountingBridge(loan, existingTransactionIds);
-        } else {
-            return loanTransactionRepository.findTransactionsForAccountingBridge(loan, existingTransactionIds,
-                    existingReversedTransactionIds);
-        }
-    }
-
-    private LoanTransaction getOriginalTransactionIfReverseReplayed(final LoanTransaction loanTransaction) {
-        if (loanTransaction.getLoanTransactionRelations().isEmpty()) {
-            return loanTransaction;
-        }
-
-        return loanTransaction.getLoanTransactionRelations().stream() //
-                .filter(tr -> LoanTransactionRelationTypeEnum.REPLAYED.equals(tr.getRelationType())) //
-                .map(LoanTransactionRelation::getToTransaction) //
-                .min(Comparator.comparingLong(LoanTransaction::getId)) //
-                .orElse(loanTransaction);
-    }
-
-}

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualsProcessingService.java

@@ -34,13 +34,13 @@ public interface LoanAccrualsProcessingService {
 
     void addAccruals(@NotNull LocalDate tillDate) throws MultiException;
 
-    void reprocessExistingAccruals(@NotNull Loan loan);
+    void reprocessExistingAccruals(@NotNull Loan loan, boolean addEvent);
 
     void processAccrualsOnInterestRecalculation(@NotNull Loan loan, boolean isInterestRecalculationEnabled, boolean addJournal);
 
     void addIncomePostingAndAccruals(Long loanId) throws Exception;
 
-    void processIncomePostingAndAccruals(@NotNull Loan loan);
+    void processIncomePostingAndAccruals(@NotNull Loan loan, boolean addEvent);
 
     void processAccrualsOnLoanClosure(@NonNull Loan loan, boolean addJournal);
 

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanChargeService.java

@@ -51,7 +51,6 @@ import org.apache.fineract.portfolio.loanaccount.domain.LoanRepaymentScheduleIns
 import org.apache.fineract.portfolio.loanaccount.domain.LoanRepaymentScheduleProcessingWrapper;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTrancheDisbursementCharge;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
 import org.apache.fineract.portfolio.loanaccount.domain.SingleLoanChargeRepaymentScheduleProcessingWrapper;
 import org.apache.fineract.portfolio.loanaccount.domain.transactionprocessor.MoneyHolder;
 import org.apache.fineract.portfolio.loanaccount.domain.transactionprocessor.TransactionCtx;
@@ -64,7 +63,6 @@ public class LoanChargeService {
     private final LoanTransactionProcessingService loanTransactionProcessingService;
     private final LoanLifecycleStateMachine loanLifecycleStateMachine;
     private final LoanBalanceService loanBalanceService;
-    private final LoanTransactionRepository loanTransactionRepository;
 
     public void recalculateAllCharges(final Loan loan) {
         Set<LoanCharge> charges = loan.getActiveCharges();
@@ -134,11 +132,9 @@ public class LoanChargeService {
         }
     }
 
-    public void makeChargePayment(final Loan loan, final Long chargeId, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final LoanTransaction paymentTransaction, final Integer installmentNumber) {
+    public void makeChargePayment(final Loan loan, final Long chargeId, final LoanTransaction paymentTransaction,
+            final Integer installmentNumber) {
         loanChargeValidator.validateChargePaymentNotInFuture(paymentTransaction);
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         LoanCharge charge = null;
         for (final LoanCharge loanCharge : loan.getCharges()) {
             if (loanCharge.isActive() && chargeId.equals(loanCharge.getId())) {

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanDownPaymentHandlerServiceImpl.java

@@ -63,6 +63,7 @@ public class LoanDownPaymentHandlerServiceImpl implements LoanDownPaymentHandler
     private final LoanLifecycleStateMachine loanLifecycleStateMachine;
     private final LoanBalanceService loanBalanceService;
     private final LoanTransactionService loanTransactionService;
+    private final LoanJournalEntryPoster journalEntryPoster;
 
     @Override
     public LoanTransaction handleDownPayment(ScheduleGeneratorDTO scheduleGeneratorDTO, JsonCommand command,
@@ -71,6 +72,7 @@ public class LoanDownPaymentHandlerServiceImpl implements LoanDownPaymentHandler
         LoanTransaction downPaymentTransaction = handleDownPayment(loan, disbursementTransaction, command, scheduleGeneratorDTO);
         if (downPaymentTransaction != null) {
             downPaymentTransaction = loanTransactionRepository.saveAndFlush(downPaymentTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(downPaymentTransaction, false, false);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanTransactionDownPaymentPostBusinessEvent(downPaymentTransaction));
         }
         return downPaymentTransaction;

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanJournalEntryPoster.java

@@ -18,10 +18,33 @@
  */
 package org.apache.fineract.portfolio.loanaccount.service;
 
-import java.util.List;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
 
 public interface LoanJournalEntryPoster {
 
-    void postJournalEntries(Loan loan, List<Long> existingTransactionIds, List<Long> existingReversedTransactionIds);
+    /**
+     * Create journal entries immediately for a single loan transaction This replaces the old 2-step process of
+     * collecting transaction IDs and then creating journal entries
+     *
+     * @param loanTransaction
+     *            the loan transaction to create journal entries for
+     * @param isAccountTransfer
+     *            whether this is an account transfer transaction
+     * @param isLoanToLoanTransfer
+     *            whether this is a loan-to-loan transfer transaction
+     */
+    void postJournalEntriesForLoanTransaction(LoanTransaction loanTransaction, boolean isAccountTransfer, boolean isLoanToLoanTransfer);
+
+    /**
+     * Create journal entries immediately for an external owner transfer
+     *
+     * @param loan
+     *            the loan being transferred
+     * @param externalAssetOwnerTransfer
+     *            the external owner transfer details
+     * @param previousOwner
+     *            the previous owner (can be null for initial transfers)
+     */
+    void postJournalEntriesForExternalOwnerTransfer(Loan loan, Object externalAssetOwnerTransfer, Object previousOwner);
 }

fineract-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanRefundService.java

@@ -19,13 +19,11 @@
 package org.apache.fineract.portfolio.loanaccount.service;
 
 import java.time.LocalDate;
-import java.util.List;
 import lombok.RequiredArgsConstructor;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanEvent;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanLifecycleStateMachine;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
-import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
 import org.apache.fineract.portfolio.loanaccount.domain.transactionprocessor.MoneyHolder;
 import org.apache.fineract.portfolio.loanaccount.domain.transactionprocessor.TransactionCtx;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanRefundValidator;
@@ -36,13 +34,8 @@ public class LoanRefundService {
     private final LoanRefundValidator loanRefundValidator;
     private final LoanTransactionProcessingService loadTransactionProcessingService;
     private final LoanLifecycleStateMachine loanLifecycleStateMachine;
-    private final LoanTransactionRepository loanTransactionRepository;
-
-    public void makeRefund(final Loan loan, final LoanTransaction loanTransaction, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
 
+    public void makeRefund(final Loan loan, final LoanTransaction loanTransaction) {
         loanRefundValidator.validateTransferRefund(loan, loanTransaction);
 
         loanTransaction.updateLoan(loan);
@@ -59,21 +52,12 @@ public class LoanRefundService {
         return loanTransactionDate;
     }
 
-    public void makeRefundForActiveLoan(final Loan loan, final LoanTransaction loanTransaction, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
+    public void makeRefundForActiveLoan(final Loan loan, final LoanTransaction loanTransaction) {
         handleRefundTransaction(loan, loanTransaction);
     }
 
-    public void creditBalanceRefund(final Loan loan, final LoanTransaction newCreditBalanceRefundTransaction,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds) {
+    public void creditBalanceRefund(final Loan loan, final LoanTransaction newCreditBalanceRefundTransaction) {
         loanRefundValidator.validateCreditBalanceRefund(loan, newCreditBalanceRefundTransaction);
-
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         loan.getLoanTransactions().add(newCreditBalanceRefundTransaction);
 
         loanLifecycleStateMachine.determineAndTransition(loan, newCreditBalanceRefundTransaction.getTransactionDate());

fineract-loan/src/test/java/org/apache/fineract/portfolio/loanaccount/domain/SingleLoanChargeRepaymentScheduleProcessingWrapperTest.java

@@ -69,8 +69,7 @@ public class SingleLoanChargeRepaymentScheduleProcessingWrapperTest {
     private ArgumentCaptor<Money> penaltyChargesWrittenOff = ArgumentCaptor.forClass(Money.class);
 
     private final LoanChargeService loanChargeService = new LoanChargeService(mock(LoanChargeValidator.class),
-            mock(LoanTransactionProcessingService.class), mock(LoanLifecycleStateMachine.class), mock(LoanBalanceService.class),
-            mock(LoanTransactionRepository.class));
+            mock(LoanTransactionProcessingService.class), mock(LoanLifecycleStateMachine.class), mock(LoanBalanceService.class));
 
     @BeforeAll
     public static void init() {

fineract-progressive-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/BuyDownFeeWritePlatformServiceImpl.java

@@ -20,9 +20,7 @@ package org.apache.fineract.portfolio.loanaccount.service;
 
 import java.math.BigDecimal;
 import java.time.LocalDate;
-import java.util.ArrayList;
 import java.util.LinkedHashMap;
-import java.util.List;
 import java.util.Map;
 import java.util.Optional;
 import lombok.RequiredArgsConstructor;
@@ -77,8 +75,6 @@ public class BuyDownFeeWritePlatformServiceImpl implements BuyDownFeePlatformSer
         final Loan loan = this.loanAssembler.assembleFrom(loanId);
         checkClientOrGroupActive(loan);
 
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         final Map<String, Object> changes = new LinkedHashMap<>();
 
         // Create payment details
@@ -109,8 +105,7 @@ public class BuyDownFeeWritePlatformServiceImpl implements BuyDownFeePlatformSer
             noteWritePlatformService.createLoanTransactionNote(buyDownFeeTransaction.getId(), noteText);
         }
 
-        // Post journal entries
-        loanJournalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+        loanJournalEntryPoster.postJournalEntriesForLoanTransaction(buyDownFeeTransaction, false, false);
 
         // Notify business events
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBuyDownFeeTransactionCreatedBusinessEvent(buyDownFeeTransaction));
@@ -131,8 +126,6 @@ public class BuyDownFeeWritePlatformServiceImpl implements BuyDownFeePlatformSer
         final Loan loan = this.loanAssembler.assembleFrom(loanId);
         checkClientOrGroupActive(loan);
 
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         final Map<String, Object> changes = new LinkedHashMap<>();
 
         // Create payment details
@@ -178,8 +171,8 @@ public class BuyDownFeeWritePlatformServiceImpl implements BuyDownFeePlatformSer
         if (StringUtils.isNotBlank(noteText)) {
             noteWritePlatformService.createLoanTransactionNote(savedBuyDownFeeAdjustment.getId(), noteText);
         }
-        // Post journal entries
-        loanJournalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+
+        loanJournalEntryPoster.postJournalEntriesForLoanTransaction(savedBuyDownFeeAdjustment, false, false);
 
         // Notify business events
         businessEventNotifierService

fineract-progressive-loan/src/main/java/org/apache/fineract/portfolio/loanaccount/service/CapitalizedIncomeWritePlatformServiceImpl.java

@@ -20,9 +20,7 @@ package org.apache.fineract.portfolio.loanaccount.service;
 
 import java.math.BigDecimal;
 import java.time.LocalDate;
-import java.util.ArrayList;
 import java.util.LinkedHashMap;
-import java.util.List;
 import java.util.Map;
 import java.util.Optional;
 import lombok.RequiredArgsConstructor;
@@ -74,8 +72,6 @@ public class CapitalizedIncomeWritePlatformServiceImpl implements CapitalizedInc
     public CommandProcessingResult addCapitalizedIncome(final Long loanId, final JsonCommand command) {
         loanTransactionValidator.validateCapitalizedIncome(command, loanId);
         final Loan loan = loanAssembler.assembleFrom(loanId);
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         final Map<String, Object> changes = new LinkedHashMap<>();
         // Create payment details
         final PaymentDetail paymentDetail = this.paymentDetailWritePlatformService.createAndPersistPaymentDetail(command, changes);
@@ -106,8 +102,8 @@ public class CapitalizedIncomeWritePlatformServiceImpl implements CapitalizedInc
             noteWritePlatformService.createLoanTransactionNote(capitalizedIncomeTransaction.getId(), noteText);
         }
 
-        // Post journal entries
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+        // Create journal entries immediately for this transaction
+        journalEntryPoster.postJournalEntriesForLoanTransaction(capitalizedIncomeTransaction, false, false);
 
         loanLifecycleStateMachine.determineAndTransition(loan, transactionDate);
 
@@ -128,8 +124,6 @@ public class CapitalizedIncomeWritePlatformServiceImpl implements CapitalizedInc
             final JsonCommand command) {
         loanTransactionValidator.validateCapitalizedIncomeAdjustment(command, loanId, capitalizedIncomeTransactionId);
         final Loan loan = loanAssembler.assembleFrom(loanId);
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         final Map<String, Object> changes = new LinkedHashMap<>();
         // Create payment details
         final PaymentDetail paymentDetail = this.paymentDetailWritePlatformService.createAndPersistPaymentDetail(command, changes);
@@ -155,8 +149,8 @@ public class CapitalizedIncomeWritePlatformServiceImpl implements CapitalizedInc
         if (noteText != null && !noteText.isEmpty()) {
             noteWritePlatformService.createLoanTransactionNote(savedCapitalizedIncomeAdjustment.getId(), noteText);
         }
-        // Post journal entries
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+        // Create journal entries immediately for this transaction
+        journalEntryPoster.postJournalEntriesForLoanTransaction(savedCapitalizedIncomeAdjustment, false, false);
 
         LoanCapitalizedIncomeBalance capitalizedIncomeBalance = capitalizedIncomeBalanceRepository.findByLoanIdAndLoanTransactionId(loanId,
                 capitalizedIncomeTransactionId);

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

@@ -24,7 +24,11 @@ import java.util.Map;
 import org.apache.fineract.accounting.provisioning.domain.ProvisioningEntry;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
+import org.apache.fineract.investor.domain.ExternalAssetOwner;
+import org.apache.fineract.investor.domain.ExternalAssetOwnerTransfer;
 import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
+import org.apache.fineract.portfolio.loanaccount.domain.Loan;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
 
 public interface JournalEntryWritePlatformService {
 
@@ -50,4 +54,29 @@ public interface JournalEntryWritePlatformService {
 
     void revertShareAccountJournalEntries(ArrayList<Long> transactionId, LocalDate transactionDate);
 
+    /**
+     * Create journal entries immediately for a single loan transaction
+     *
+     * @param loanTransaction
+     *            the loan transaction to create journal entries for
+     * @param isAccountTransfer
+     *            whether this is an account transfer transaction
+     * @param isLoanToLoanTransfer
+     *            whether this is a loan-to-loan transfer transaction
+     */
+    void createJournalEntriesForLoanTransaction(LoanTransaction loanTransaction, boolean isAccountTransfer, boolean isLoanToLoanTransfer);
+
+    /**
+     * Create journal entries immediately for an external owner transfer
+     *
+     * @param loan
+     *            the loan being transferred
+     * @param externalAssetOwnerTransfer
+     *            the external owner transfer details
+     * @param previousOwner
+     *            the previous owner (can be null for initial transfers)
+     */
+    void createJournalEntriesForExternalOwnerTransfer(Loan loan, ExternalAssetOwnerTransfer externalAssetOwnerTransfer,
+            ExternalAssetOwner previousOwner);
+
 }

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

@@ -78,13 +78,24 @@ import org.apache.fineract.infrastructure.core.service.ExternalIdFactory;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.investor.domain.ExternalAssetOwner;
 import org.apache.fineract.investor.domain.ExternalAssetOwnerRepository;
+import org.apache.fineract.investor.domain.ExternalAssetOwnerTransfer;
 import org.apache.fineract.investor.exception.ExternalAssetOwnerNotFoundException;
 import org.apache.fineract.investor.service.AccountingService;
+import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
 import org.apache.fineract.organisation.monetary.domain.OrganisationCurrencyRepositoryWrapper;
 import org.apache.fineract.organisation.office.domain.Office;
 import org.apache.fineract.organisation.office.domain.OfficeRepositoryWrapper;
 import org.apache.fineract.portfolio.PortfolioProductType;
 import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
+import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeLoanTransactionDTO;
+import org.apache.fineract.portfolio.loanaccount.data.LoanChargePaidByDTO;
+import org.apache.fineract.portfolio.loanaccount.domain.Loan;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanCharge;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanChargePaidBy;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRelation;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRelationTypeEnum;
+import org.apache.fineract.portfolio.loanproduct.service.LoanEnumerations;
 import org.apache.fineract.portfolio.paymentdetail.domain.PaymentDetail;
 import org.apache.fineract.portfolio.paymentdetail.service.PaymentDetailWritePlatformService;
 import org.apache.fineract.useradministration.domain.AppUser;
@@ -789,6 +800,160 @@ public class JournalEntryWritePlatformServiceJpaRepositoryImpl implements Journa
         accountingProcessorForClientTransactions.createJournalEntriesForClientTransaction(clientTransactionDTO);
     }
 
+    @Transactional
+    @Override
+    public void createJournalEntriesForLoanTransaction(final LoanTransaction loanTransaction, final boolean isAccountTransfer,
+            final boolean isLoanToLoanTransfer) {
+        final Loan loan = loanTransaction.getLoan();
+
+        // Check if accounting is enabled for this loan
+        if (!loan.isCashBasedAccountingEnabledOnLoanProduct() && !loan.isUpfrontAccrualAccountingEnabledOnLoanProduct()
+                && !loan.isPeriodicAccrualAccountingEnabledOnLoanProduct()) {
+            return; // No accounting enabled, skip journal entry creation
+        }
+
+        final AccountingBridgeDataDTO accountingBridgeData = createAccountingBridgeDataForSingleTransaction(loanTransaction,
+                isAccountTransfer);
+
+        if (isLoanToLoanTransfer) {
+            accountingBridgeData.getNewLoanTransactions().forEach(tx -> tx.setLoanToLoanTransfer(true));
+        }
+
+        this.createJournalEntriesForLoan(accountingBridgeData);
+    }
+
+    @Transactional
+    @Override
+    public void createJournalEntriesForExternalOwnerTransfer(final Loan loan, final ExternalAssetOwnerTransfer externalAssetOwnerTransfer,
+            final ExternalAssetOwner previousOwner) {
+        final boolean isBuyback = externalAssetOwnerTransfer.getStatus().name().contains("BUYBACK");
+
+        if (isBuyback) {
+            this.accountingService.createJournalEntriesForBuybackAssetTransfer(loan, externalAssetOwnerTransfer);
+        } else {
+            this.accountingService.createJournalEntriesForSaleAssetTransfer(loan, externalAssetOwnerTransfer, previousOwner);
+        }
+    }
+
+    /**
+     * Create AccountingBridgeDataDTO for a single loan transaction This converts a single LoanTransaction to the format
+     * expected by existing journal entry logic
+     */
+    private AccountingBridgeDataDTO createAccountingBridgeDataForSingleTransaction(final LoanTransaction loanTransaction,
+            final boolean isAccountTransfer) {
+        final Loan loan = loanTransaction.getLoan();
+        final String currencyCode = loan.getCurrencyCode();
+
+        final AccountingBridgeLoanTransactionDTO transactionDTO = convertToAccountingBridgeTransaction(loanTransaction);
+
+        final List<AccountingBridgeLoanTransactionDTO> transactions = new ArrayList<>();
+        transactions.add(transactionDTO);
+
+        boolean wasChargedOffAtTransactionTime = loan.isChargedOff();
+        if (loan.isChargedOff() && loan.getChargedOffOnDate() != null) {
+            // If transaction date is before charge-off date, treat as non-charged-off
+            if (loanTransaction.getTransactionDate().isBefore(loan.getChargedOffOnDate())) {
+                wasChargedOffAtTransactionTime = false;
+            }
+        }
+
+        return new AccountingBridgeDataDTO(loan.getId(), loan.productId(), loan.getOfficeId(), currencyCode,
+                loan.getSummary().getTotalInterestCharged(), loan.isCashBasedAccountingEnabledOnLoanProduct(),
+                loan.isUpfrontAccrualAccountingEnabledOnLoanProduct(), loan.isPeriodicAccrualAccountingEnabledOnLoanProduct(),
+                isAccountTransfer, wasChargedOffAtTransactionTime, loan.isFraud(), loan.fetchChargeOffReasonId(), loan.isClosedWrittenOff(),
+                transactions, loan.getLoanProductRelatedDetail().isMerchantBuyDownFee());
+    }
+
+    /**
+     * Convert LoanTransaction to AccountingBridgeLoanTransactionDTO
+     */
+    private AccountingBridgeLoanTransactionDTO convertToAccountingBridgeTransaction(LoanTransaction loanTransaction) {
+        final MonetaryCurrency currency = loanTransaction.getLoan().getCurrency();
+        final AccountingBridgeLoanTransactionDTO transactionDTO = new AccountingBridgeLoanTransactionDTO();
+
+        transactionDTO.setId(loanTransaction.getId());
+        transactionDTO.setOfficeId(loanTransaction.getOffice().getId());
+        transactionDTO.setType(LoanEnumerations.transactionType(loanTransaction.getTypeOf()));
+        transactionDTO.setReversed(loanTransaction.isReversed());
+        transactionDTO.setDate(loanTransaction.getTransactionDate());
+        transactionDTO.setCurrencyCode(currency.getCode());
+        transactionDTO.setAmount(loanTransaction.getAmount());
+        transactionDTO.setNetDisbursalAmount(loanTransaction.getLoan().getNetDisbursalAmount());
+
+        // Handle principalPortion for chargeback
+        if (transactionDTO.getType().isChargeback() && (loanTransaction.getLoan().getCreditAllocationRules() == null
+                || loanTransaction.getLoan().getCreditAllocationRules().isEmpty())) {
+            transactionDTO.setPrincipalPortion(loanTransaction.getAmount());
+        } else {
+            transactionDTO.setPrincipalPortion(loanTransaction.getPrincipalPortion());
+        }
+
+        transactionDTO.setInterestPortion(loanTransaction.getInterestPortion());
+        transactionDTO.setFeeChargesPortion(loanTransaction.getFeeChargesPortion());
+        transactionDTO.setPenaltyChargesPortion(loanTransaction.getPenaltyChargesPortion());
+        transactionDTO.setOverPaymentPortion(loanTransaction.getOverPaymentPortion());
+
+        // Handle ChargeRefund transactions
+        if (transactionDTO.getType().isChargeRefund()) {
+            transactionDTO.setChargeRefundChargeType(loanTransaction.getChargeRefundChargeType());
+        }
+
+        if (loanTransaction.getPaymentDetail() != null) {
+            transactionDTO.setPaymentTypeId(loanTransaction.getPaymentDetail().getPaymentType().getId());
+        }
+
+        // Populate loanChargesPaid from the transaction
+        if (!loanTransaction.getLoanChargesPaid().isEmpty()) {
+            List<LoanChargePaidByDTO> loanChargesPaidData = new ArrayList<>();
+            for (final LoanChargePaidBy chargePaidBy : loanTransaction.getLoanChargesPaid()) {
+                final LoanChargePaidByDTO loanChargePaidData = new LoanChargePaidByDTO();
+                loanChargePaidData.setChargeId(chargePaidBy.getLoanCharge().getCharge().getId());
+                loanChargePaidData.setIsPenalty(chargePaidBy.getLoanCharge().isPenaltyCharge());
+                loanChargePaidData.setLoanChargeId(chargePaidBy.getLoanCharge().getId());
+                loanChargePaidData.setAmount(chargePaidBy.getAmount());
+                loanChargePaidData.setInstallmentNumber(chargePaidBy.getInstallmentNumber());
+
+                loanChargesPaidData.add(loanChargePaidData);
+            }
+            transactionDTO.setLoanChargesPaid(loanChargesPaidData);
+        }
+
+        // Handle chargeback principalPaid/feePaid/penaltyPaid
+        if (transactionDTO.getType().isChargeback() && loanTransaction.getOverPaymentPortion() != null
+                && loanTransaction.getOverPaymentPortion().compareTo(BigDecimal.ZERO) > 0) {
+            BigDecimal principalPaid = loanTransaction.getOverPaymentPortion();
+            BigDecimal feePaid = BigDecimal.ZERO;
+            BigDecimal penaltyPaid = BigDecimal.ZERO;
+            if (!loanTransaction.getLoanTransactionToRepaymentScheduleMappings().isEmpty()) {
+                principalPaid = loanTransaction.getLoanTransactionToRepaymentScheduleMappings().stream()
+                        .map(mapping -> Optional.ofNullable(mapping.getPrincipalPortion()).orElse(BigDecimal.ZERO))
+                        .reduce(BigDecimal.ZERO, BigDecimal::add);
+                feePaid = loanTransaction.getLoanTransactionToRepaymentScheduleMappings().stream()
+                        .map(mapping -> Optional.ofNullable(mapping.getFeeChargesPortion()).orElse(BigDecimal.ZERO))
+                        .reduce(BigDecimal.ZERO, BigDecimal::add);
+                penaltyPaid = loanTransaction.getLoanTransactionToRepaymentScheduleMappings().stream()
+                        .map(mapping -> Optional.ofNullable(mapping.getPenaltyChargesPortion()).orElse(BigDecimal.ZERO))
+                        .reduce(BigDecimal.ZERO, BigDecimal::add);
+            }
+            transactionDTO.setPrincipalPaid(principalPaid);
+            transactionDTO.setFeePaid(feePaid);
+            transactionDTO.setPenaltyPaid(penaltyPaid);
+        }
+
+        // Populate loanChargeData for CHARGE_ADJUSTMENT transactions
+        LoanTransactionRelation loanTransactionRelation = loanTransaction.getLoanTransactionRelations().stream()
+                .filter(e -> LoanTransactionRelationTypeEnum.CHARGE_ADJUSTMENT.equals(e.getRelationType())).findAny().orElse(null);
+        if (loanTransactionRelation != null) {
+            LoanCharge loanCharge = loanTransactionRelation.getToCharge();
+            transactionDTO.setLoanChargeData(loanCharge.toData());
+        }
+
+        // Set loanToLoanTransfer
+        transactionDTO.setLoanToLoanTransfer(false);
+
+        return transactionDTO;
+    }
+
     private static class OfficeCurrencyKey {
 
         final Office office;

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/domain/LoanAccountDomainServiceJpa.java

@@ -31,7 +31,6 @@ import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.tuple.Pair;
-import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.infrastructure.configuration.domain.ConfigurationDomainService;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResultBuilder;
 import org.apache.fineract.infrastructure.core.domain.AbstractPersistableCustom;
@@ -88,26 +87,24 @@ import org.apache.fineract.portfolio.delinquency.service.DelinquencyWritePlatfor
 import org.apache.fineract.portfolio.delinquency.validator.LoanDelinquencyActionData;
 import org.apache.fineract.portfolio.group.domain.Group;
 import org.apache.fineract.portfolio.group.exception.GroupNotActiveException;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
 import org.apache.fineract.portfolio.loanaccount.data.HolidayDetailDTO;
 import org.apache.fineract.portfolio.loanaccount.data.LoanRefundRequestData;
 import org.apache.fineract.portfolio.loanaccount.data.LoanScheduleDelinquencyData;
 import org.apache.fineract.portfolio.loanaccount.data.ScheduleGeneratorDTO;
 import org.apache.fineract.portfolio.loanaccount.domain.transactionprocessor.MoneyHolder;
 import org.apache.fineract.portfolio.loanaccount.domain.transactionprocessor.TransactionCtx;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanDownPaymentTransactionValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanForeclosureValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanTransactionValidator;
 import org.apache.fineract.portfolio.loanaccount.service.InterestRefundService;
 import org.apache.fineract.portfolio.loanaccount.service.InterestRefundServiceDelegate;
-import org.apache.fineract.portfolio.loanaccount.service.LoanAccrualTransactionBusinessEventService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanAccrualsProcessingService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanAssembler;
 import org.apache.fineract.portfolio.loanaccount.service.LoanBalanceService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanChargeService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanDownPaymentHandlerService;
+import org.apache.fineract.portfolio.loanaccount.service.LoanJournalEntryPoster;
 import org.apache.fineract.portfolio.loanaccount.service.LoanRefundService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanScheduleService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanTransactionProcessingService;
@@ -135,7 +132,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
     private final ConfigurationDomainService configurationDomainService;
     private final HolidayRepository holidayRepository;
     private final WorkingDaysRepositoryWrapper workingDaysRepository;
-    private final JournalEntryWritePlatformService journalEntryWritePlatformService;
     private final NoteRepository noteRepository;
     private final BusinessEventNotifierService businessEventNotifierService;
     private final LoanUtilService loanUtilService;
@@ -145,7 +141,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
     private final DelinquencyWritePlatformService delinquencyWritePlatformService;
     private final LoanLifecycleStateMachine loanLifecycleStateMachine;
     private final ExternalIdFactory externalIdFactory;
-    private final LoanAccrualTransactionBusinessEventService loanAccrualTransactionBusinessEventService;
     private final DelinquencyEffectivePauseHelper delinquencyEffectivePauseHelper;
     private final DelinquencyReadPlatformService delinquencyReadPlatformService;
     private final LoanAccrualsProcessingService loanAccrualsProcessingService;
@@ -160,11 +155,11 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
     private final LoanRefundService loanRefundService;
     private final LoanAccountService loanAccountService;
     private final ReprocessLoanTransactionsService reprocessLoanTransactionsService;
-    private final LoanAccountingBridgeMapper loanAccountingBridgeMapper;
     private final LoanTransactionProcessingService loanTransactionProcessingService;
     private final LoanBalanceService loanBalanceService;
     private final LoanTransactionService loanTransactionService;
     private final LoanAccountDomainServiceJpaHelper loanAccountDomainServiceJpaHelper;
+    private final LoanJournalEntryPoster journalEntryPoster;
 
     @Transactional
     @Override
@@ -235,9 +230,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
          * .validateRepaymentDateWithMeetingDate(transactionDate, calendarInstance); }
          */
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         final Money repaymentAmount = Money.of(loan.getCurrency(), transactionAmount);
         LoanTransaction newRepaymentTransaction;
         if (isRecoveryRepayment) {
@@ -273,11 +265,11 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         loanDownPaymentTransactionValidator.validateRepaymentTypeAccountStatus(loan, newRepaymentTransaction, event);
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, event,
                 newRepaymentTransaction.getTransactionDate());
-        makeRepayment(loan, newRepaymentTransaction, existingTransactionIds, existingReversedTransactionIds, scheduleGeneratorDTO);
+        makeRepayment(loan, newRepaymentTransaction, scheduleGeneratorDTO);
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newRepaymentTransaction);
@@ -289,12 +281,11 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         }
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
         setLoanDelinquencyTag(loan, transactionDate);
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, isLoanToLoanTransfer);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newRepaymentTransaction, isAccountTransfer, isLoanToLoanTransfer);
         if (!repaymentTransactionType.isChargeRefund()) {
             final LoanTransactionBusinessEvent transactionRepaymentEvent = getTransactionRepaymentTypeBusinessEvent(
                     repaymentTransactionType, isRecoveryRepayment, newRepaymentTransaction);
@@ -393,7 +384,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
     public LoanTransaction makeChargePayment(final Loan loan, final Long chargeId, final LocalDate transactionDate,
             final BigDecimal transactionAmount, final PaymentDetail paymentDetail, final String noteText, final ExternalId txnExternalId,
             final Integer transactionType, Integer installmentNumber) {
-        boolean isAccountTransfer = true;
         checkClientOrGroupActive(loan);
         if (loan.isChargedOff() && DateUtils.isBefore(transactionDate, loan.getChargedOffOnDate())) {
             throw new GeneralPlatformDomainRuleException("error.msg.transaction.date.cannot.be.earlier.than.charge.off.date", "Loan: "
@@ -403,9 +393,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         }
         businessEventNotifierService.notifyPreBusinessEvent(new LoanChargePaymentPreBusinessEvent(loan));
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         final Money paymentAmout = Money.of(loan.getCurrency(), transactionAmount);
         final LoanTransactionType loanTransactionType = LoanTransactionType.fromInt(transactionType);
 
@@ -413,7 +400,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
                 transactionDate, txnExternalId, loanTransactionType);
 
         if (loanTransactionType.isRepaymentAtDisbursement()) {
-            handlePayDisbursementTransaction(loan, chargeId, newPaymentTransaction, existingTransactionIds, existingReversedTransactionIds);
+            handlePayDisbursementTransaction(loan, chargeId, newPaymentTransaction);
         } else {
             final boolean allowTransactionsOnHoliday = this.configurationDomainService.allowTransactionsOnHolidayEnabled();
             final List<Holiday> holidays = this.holidayRepository.findByOfficeIdAndGreaterThanDate(loan.getOfficeId(), transactionDate,
@@ -433,8 +420,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
                     LoanEvent.LOAN_CHARGE_PAYMENT);
             loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.LOAN_CHARGE_PAYMENT,
                     newPaymentTransaction.getTransactionDate());
-            loanChargeService.makeChargePayment(loan, chargeId, existingTransactionIds, existingReversedTransactionIds,
-                    newPaymentTransaction, installmentNumber);
+            loanChargeService.makeChargePayment(loan, chargeId, newPaymentTransaction, installmentNumber);
         }
         loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newPaymentTransaction);
         loanAccountService.saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
@@ -445,19 +431,15 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         }
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, isAccountTransfer);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newPaymentTransaction, true, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanChargePaymentPostBusinessEvent(newPaymentTransaction));
         return newPaymentTransaction;
     }
 
-    private void handlePayDisbursementTransaction(final Loan loan, final Long chargeId, final LoanTransaction chargesPayment,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
+    private void handlePayDisbursementTransaction(final Loan loan, final Long chargeId, final LoanTransaction chargesPayment) {
         LoanCharge charge = null;
         for (final LoanCharge loanCharge : loan.getCharges()) {
             if (loanCharge.isActive() && chargeId.equals(loanCharge.getId())) {
@@ -474,38 +456,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         charge.markAsFullyPaid();
     }
 
-    private void postJournalEntries(final Loan loanAccount, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, boolean isAccountTransfer) {
-        postJournalEntries(loanAccount, existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, false);
-    }
-
-    private void postJournalEntries(final Loan loanAccount, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, boolean isAccountTransfer, boolean isLoanToLoanTransfer) {
-
-        final MonetaryCurrency currency = loanAccount.getCurrency();
-
-        if (loanAccount.isChargedOff()) {
-            final List<AccountingBridgeDataDTO> accountingBridgeDataList = loanAccountingBridgeMapper
-                    .deriveAccountingBridgeDataForChargeOff(currency.getCode(), existingTransactionIds, existingReversedTransactionIds,
-                            isAccountTransfer, loanAccount);
-            if (isLoanToLoanTransfer) {
-                accountingBridgeDataList.forEach(dto -> dto.getNewLoanTransactions().forEach(tx -> tx.setLoanToLoanTransfer(true)));
-            }
-
-            for (AccountingBridgeDataDTO accountingBridgeData : accountingBridgeDataList) {
-                this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-            }
-        } else {
-            final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                    existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loanAccount);
-            if (isLoanToLoanTransfer) {
-                accountingBridgeData.getNewLoanTransactions().forEach(tx -> tx.setLoanToLoanTransfer(true));
-            }
-
-            this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-        }
-    }
-
     private void checkClientOrGroupActive(final Loan loan) {
         final Client client = loan.client();
         if (client != null) {
@@ -525,7 +475,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
     public LoanTransaction makeRefund(final Long accountId, final CommandProcessingResultBuilder builderResult,
             final LocalDate transactionDate, final BigDecimal transactionAmount, final PaymentDetail paymentDetail, final String noteText,
             final ExternalId txnExternalId) {
-        boolean isAccountTransfer = true;
         final Loan loan = this.loanAccountAssembler.assembleFrom(accountId);
         checkClientOrGroupActive(loan);
         if (loan.isChargedOff() && DateUtils.isBefore(transactionDate, loan.getChargedOffOnDate())) {
@@ -535,8 +484,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
                     loan.getId());
         }
         businessEventNotifierService.notifyPreBusinessEvent(new LoanRefundPreBusinessEvent(loan));
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
 
         final Money refundAmount = Money.of(loan.getCurrency(), transactionAmount);
         final LoanTransaction newRefundTransaction = LoanTransaction.refund(loan.getOffice(), refundAmount, paymentDetail, transactionDate,
@@ -552,7 +499,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         loanTransactionValidator.validateRepaymentDateIsOnNonWorkingDay(newRefundTransaction.getTransactionDate(), workingDays,
                 allowTransactionsOnNonWorkingDay);
 
-        loanRefundService.makeRefund(loan, newRefundTransaction, existingTransactionIds, existingReversedTransactionIds);
+        loanRefundService.makeRefund(loan, newRefundTransaction);
 
         loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newRefundTransaction);
         this.loanRepositoryWrapper.saveAndFlush(loan);
@@ -562,8 +509,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
             this.noteRepository.save(note);
         }
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, isAccountTransfer);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newRefundTransaction, true, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanRefundPostBusinessEvent(newRefundTransaction));
         builderResult.withEntityId(newRefundTransaction.getId()).withOfficeId(loan.getOfficeId()).withClientId(loan.getClientId())
@@ -591,9 +537,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
                     + " backdated transaction is not allowed. Transaction date cannot be earlier than the charge-off date of the loan",
                     loan.getId());
         }
-        boolean isAccountTransfer = true;
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
         final Money amount = Money.of(loan.getCurrency(), transactionAmount);
         LoanTransaction disbursementTransaction = LoanTransaction.disbursement(loan, amount, paymentDetail, transactionDate, txnExternalId,
                 loan.getTotalOverpaidAsMoney());
@@ -611,7 +554,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
             this.noteRepository.save(note);
         }
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, isLoanToLoanTransfer);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(disbursementTransaction, true, isLoanToLoanTransfer);
         return disbursementTransaction;
     }
 
@@ -676,8 +619,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         }
 
         businessEventNotifierService.notifyPreBusinessEvent(new LoanCreditBalanceRefundPreBusinessEvent(loan));
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
 
         final Money refundAmount = Money.of(loan.getCurrency(), transactionAmount);
         LoanTransaction newCreditBalanceRefundTransaction = LoanTransaction.creditBalanceRefund(loan, loan.getOffice(), refundAmount,
@@ -686,8 +627,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         loanDownPaymentTransactionValidator.validateAccountStatus(loan, LoanEvent.LOAN_CREDIT_BALANCE_REFUND);
         loanTransactionValidator.validateRefundDateIsAfterLastRepayment(loan, newCreditBalanceRefundTransaction.getTransactionDate());
 
-        loanRefundService.creditBalanceRefund(loan, newCreditBalanceRefundTransaction, existingTransactionIds,
-                existingReversedTransactionIds);
+        loanRefundService.creditBalanceRefund(loan, newCreditBalanceRefundTransaction);
 
         newCreditBalanceRefundTransaction = this.loanTransactionRepository.saveAndFlush(newCreditBalanceRefundTransaction);
 
@@ -697,10 +637,9 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         }
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, false);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newCreditBalanceRefundTransaction, false, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService
                 .notifyPostBusinessEvent(new LoanCreditBalanceRefundPostBusinessEvent(newCreditBalanceRefundTransaction));
@@ -714,8 +653,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         final Loan loan = this.loanAccountAssembler.assembleFrom(accountId);
         checkClientOrGroupActive(loan);
         businessEventNotifierService.notifyPreBusinessEvent(new LoanRefundPreBusinessEvent(loan));
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
 
         final Money refundAmount = Money.of(loan.getCurrency(), transactionAmount);
         if (loan.isChargedOff() && DateUtils.isBefore(transactionDate, loan.getChargedOffOnDate())) {
@@ -740,7 +677,7 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
                 allowTransactionsOnNonWorkingDay);
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.LOAN_REFUND,
                 newRefundTransaction.getTransactionDate());
-        loanRefundService.makeRefundForActiveLoan(loan, newRefundTransaction, existingTransactionIds, existingReversedTransactionIds);
+        loanRefundService.makeRefundForActiveLoan(loan, newRefundTransaction);
 
         this.loanTransactionRepository.saveAndFlush(newRefundTransaction);
 
@@ -750,10 +687,9 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         }
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, false);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newRefundTransaction, false, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanRefundPostBusinessEvent(newRefundTransaction));
 
@@ -777,10 +713,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         MonetaryCurrency currency = loan.getCurrency();
         List<LoanTransaction> newTransactions = new ArrayList<>();
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         final ScheduleGeneratorDTO scheduleGeneratorDTO = null;
         final LoanRepaymentScheduleInstallment foreCloseDetail = loanBalanceService.fetchLoanForeclosureDetail(loan, foreClosureDate);
 
@@ -809,14 +741,15 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         loanDownPaymentTransactionValidator.validateAccountStatus(loan, LoanEvent.LOAN_FORECLOSURE);
         handleForeClosureTransactions(loan, payment, scheduleGeneratorDTO);
 
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         for (LoanTransaction newTransaction : newTransactions) {
             LoanTransaction savedNewTransaction = loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newTransaction);
             loan.addLoanTransaction(savedNewTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(newTransaction, false, false);
             transactionIds.add(savedNewTransaction.getId());
         }
         changes.put("transactions", transactionIds);
@@ -830,8 +763,6 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
             this.noteRepository.save(note);
         }
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, false);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanForeClosurePostBusinessEvent(payment));
         return payment;
@@ -1002,18 +933,13 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
         final LocalDate transactionDate = DateUtils.getBusinessLocalDate();
         final BigDecimal refundAmount = loanRefundRequest.getTotalAmount();
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         final LoanTransaction interestRefundTransaction = LoanTransaction.interestRefund(loan, loan.getOffice(), refundAmount,
                 loanRefundRequest.getPrincipal(), loanRefundRequest.getInterest(), loanRefundRequest.getFeeCharges(),
                 loanRefundRequest.getPenaltyCharges(), paymentDetail, transactionDate, externalIdFactory.create());
         interestRefundTransaction.updateLoan(loan);
         loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(interestRefundTransaction);
         loan.addLoanTransaction(interestRefundTransaction);
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds, false);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(interestRefundTransaction, false, false);
 
         return interestRefundTransaction;
     }
@@ -1089,12 +1015,9 @@ public class LoanAccountDomainServiceJpa implements LoanAccountDomainService {
     }
 
     @SuppressWarnings("null")
-    private void makeRepayment(final Loan loan, final LoanTransaction repaymentTransaction, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final ScheduleGeneratorDTO scheduleGeneratorDTO) {
+    private void makeRepayment(final Loan loan, final LoanTransaction repaymentTransaction,
+            final ScheduleGeneratorDTO scheduleGeneratorDTO) {
         loanChargeValidator.validateRepaymentTypeTransactionNotBeforeAChargeRefund(loan, repaymentTransaction, "created");
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         loanDownPaymentHandlerService.handleRepaymentOrRecoveryOrWaiverTransaction(loan, repaymentTransaction, null, scheduleGeneratorDTO);
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/loanschedule/service/LoanScheduleAssembler.java

@@ -974,7 +974,7 @@ public class LoanScheduleAssembler {
         final LocalDate recalculateFrom = null;
         ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
         loanScheduleService.regenerateRepaymentSchedule(loan, scheduleGeneratorDTO);
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, false);
 
     }
 
@@ -1553,7 +1553,7 @@ public class LoanScheduleAssembler {
             if (actualChanges.containsKey(LoanApiConstants.approvedLoanAmountParameterName)
                     || actualChanges.containsKey("recalculateLoanSchedule") || actualChanges.containsKey("expectedDisbursementDate")) {
                 loanScheduleService.regenerateRepaymentSchedule(loan, loanUtilService.buildScheduleGeneratorDTO(loan, null));
-                loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+                loanAccrualsProcessingService.reprocessExistingAccruals(loan, false);
             }
         }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/loanschedule/service/LoanScheduleWritePlatformServiceImpl.java

@@ -101,7 +101,7 @@ public class LoanScheduleWritePlatformServiceImpl implements LoanScheduleWritePl
         final LocalDate recalculateFrom = null;
         ScheduleGeneratorDTO scheduleGeneratorDTO = loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
         loanScheduleService.regenerateRepaymentSchedule(loan, scheduleGeneratorDTO);
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, false);
         loanAccountService.saveLoanWithDataIntegrityViolationChecks(loan);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanScheduleVariationsDeletedBusinessEvent(loan));
         return new CommandProcessingResultBuilder() //

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/rescheduleloan/service/LoanRescheduleRequestWritePlatformServiceImpl.java

@@ -32,7 +32,6 @@ import java.util.Optional;
 import java.util.Set;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
-import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.infrastructure.codes.domain.CodeValue;
 import org.apache.fineract.infrastructure.codes.domain.CodeValueRepositoryWrapper;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
@@ -47,9 +46,7 @@ import org.apache.fineract.infrastructure.event.business.domain.loan.LoanBalance
 import org.apache.fineract.infrastructure.event.business.domain.loan.LoanRescheduledDueAdjustScheduleBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.service.BusinessEventNotifierService;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
-import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
 import org.apache.fineract.organisation.monetary.domain.MoneyHelper;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
 import org.apache.fineract.portfolio.loanaccount.data.LoanTermVariationsData;
 import org.apache.fineract.portfolio.loanaccount.data.ScheduleGeneratorDTO;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
@@ -72,14 +69,12 @@ import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanRepayme
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleGenerator;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleGeneratorFactory;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.service.LoanScheduleHistoryWritePlatformService;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanaccount.mapper.LoanTermVariationsMapper;
 import org.apache.fineract.portfolio.loanaccount.rescheduleloan.RescheduleLoansApiConstants;
 import org.apache.fineract.portfolio.loanaccount.rescheduleloan.data.LoanRescheduleRequestDataValidator;
 import org.apache.fineract.portfolio.loanaccount.rescheduleloan.domain.LoanRescheduleRequest;
 import org.apache.fineract.portfolio.loanaccount.rescheduleloan.domain.LoanRescheduleRequestRepository;
 import org.apache.fineract.portfolio.loanaccount.rescheduleloan.exception.LoanRescheduleRequestNotFoundException;
-import org.apache.fineract.portfolio.loanaccount.service.LoanAccrualTransactionBusinessEventService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanAccrualsProcessingService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanAssembler;
 import org.apache.fineract.portfolio.loanaccount.service.LoanChargeService;
@@ -108,20 +103,17 @@ public class LoanRescheduleRequestWritePlatformServiceImpl implements LoanResche
     private final LoanRescheduleRequestRepository loanRescheduleRequestRepository;
     private final LoanRepaymentScheduleHistoryRepository loanRepaymentScheduleHistoryRepository;
     private final LoanScheduleHistoryWritePlatformService loanScheduleHistoryWritePlatformService;
-    private final JournalEntryWritePlatformService journalEntryWritePlatformService;
     private final LoanRepositoryWrapper loanRepositoryWrapper;
     private final LoanAssembler loanAssembler;
     private final LoanUtilService loanUtilService;
     private final LoanRepaymentScheduleTransactionProcessorFactory loanRepaymentScheduleTransactionProcessorFactory;
     private final LoanScheduleGeneratorFactory loanScheduleFactory;
     private final LoanRepaymentScheduleInstallmentRepository repaymentScheduleInstallmentRepository;
-    private final LoanAccrualTransactionBusinessEventService loanAccrualTransactionBusinessEventService;
     private final BusinessEventNotifierService businessEventNotifierService;
     private final LoanAccrualsProcessingService loanAccrualsProcessingService;
     private final LoanChargeService loanChargeService;
     private final ReprocessLoanTransactionsService reprocessLoanTransactionsService;
     private final LoanTermVariationsMapper loanTermVariationsMapper;
-    private final LoanAccountingBridgeMapper loanAccountingBridgeMapper;
     private final LoanScheduleComponent loanSchedule;
     private final LoanTransactionRepository loanTransactionRepository;
     private final LoanLifecycleStateMachine loanLifecycleStateMachine;
@@ -355,9 +347,6 @@ public class LoanRescheduleRequestWritePlatformServiceImpl implements LoanResche
             changes.put("approvedByUserId", appUser.getId());
 
             Loan loan = loanRescheduleRequest.getLoan();
-            final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-            final List<Long> existingReversedTransactionIds = new ArrayList<>(
-                    loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
 
             ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan,
                     loanRescheduleRequest.getRescheduleFromDate());
@@ -442,7 +431,7 @@ public class LoanRescheduleRequestWritePlatformServiceImpl implements LoanResche
             } else {
                 loanSchedule.updateLoanSchedule(loan, loanScheduleDTO.getLoanScheduleModel());
             }
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
             loanChargeService.recalculateAllCharges(loan);
             reprocessLoanTransactionsService.reprocessTransactions(loan);
 
@@ -460,11 +449,9 @@ public class LoanRescheduleRequestWritePlatformServiceImpl implements LoanResche
             }
             loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
 
-            loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, true, false);
+            loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, true, true);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanRescheduledDueAdjustScheduleBusinessEvent(loan));
 
-            postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
             if (hasInterestRateChange) {
                 businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
             }
@@ -507,14 +494,6 @@ public class LoanRescheduleRequestWritePlatformServiceImpl implements LoanResche
         }
     }
 
-    private void postJournalEntries(Loan loan, List<Long> existingTransactionIds, List<Long> existingReversedTransactionIds) {
-        final MonetaryCurrency currency = loan.getCurrency();
-        boolean isAccountTransfer = false;
-        final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-        this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-    }
-
     @Override
     @Transactional
     public CommandProcessingResult reject(JsonCommand jsonCommand) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualActivityProcessingServiceImpl.java

@@ -63,6 +63,7 @@ public class LoanAccrualActivityProcessingServiceImpl implements LoanAccrualActi
     private final LoanAccountService loanAccountService;
     private final LoanBalanceService loanBalanceService;
     private final LoanTransactionRepository loanTransactionRepository;
+    private final LoanJournalEntryPoster journalEntryPoster;
 
     @Override
     @Transactional(propagation = Propagation.REQUIRES_NEW)
@@ -245,6 +246,7 @@ public class LoanAccrualActivityProcessingServiceImpl implements LoanAccrualActi
 
             loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newLoanTransaction);
             loan.addLoanTransaction(newLoanTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(newLoanTransaction, false, false);
 
             LoanAdjustTransactionBusinessEvent.Data data = new LoanAdjustTransactionBusinessEvent.Data(loanTransaction);
             data.setNewTransactionDetail(newLoanTransaction);
@@ -277,6 +279,7 @@ public class LoanAccrualActivityProcessingServiceImpl implements LoanAccrualActi
         if (newAccrualActivityTransaction != null) {
             LoanTransaction savedNewTransaction = makeAccrualActivityTransaction(loan, newAccrualActivityTransaction);
             loan.addLoanTransaction(savedNewTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(savedNewTransaction, false, false);
         }
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualEventService.java

@@ -50,7 +50,7 @@ public class LoanAccrualEventService {
             LoanStatus status = loan.getStatus();
             if (status.isClosedObligationsMet() || status.isOverpaid()) {
                 log.debug("Loan closure on accrual for loan {}", loan.getId());
-                loanAccrualsProcessingService.processAccrualsOnLoanClosure(loan, false);
+                loanAccrualsProcessingService.processAccrualsOnLoanClosure(loan, true);
                 loanAccrualActivityProcessingService.processAccrualActivityForLoanClosure(loan);
             }
         }

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAccrualsProcessingServiceImpl.java

@@ -45,7 +45,6 @@ import java.util.stream.Collectors;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
 import org.apache.fineract.accounting.common.AccountingRuleType;
-import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.infrastructure.configuration.domain.ConfigurationDomainService;
 import org.apache.fineract.infrastructure.core.config.TaskExecutorConstant;
 import org.apache.fineract.infrastructure.core.domain.ExternalId;
@@ -55,7 +54,6 @@ import org.apache.fineract.infrastructure.core.service.DateUtils;
 import org.apache.fineract.infrastructure.core.service.ExternalIdFactory;
 import org.apache.fineract.infrastructure.core.service.MathUtil;
 import org.apache.fineract.infrastructure.core.service.ThreadLocalContextUtil;
-import org.apache.fineract.infrastructure.event.business.domain.loan.LoanAdjustTransactionBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanAccrualAdjustmentTransactionBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanAccrualTransactionCreatedBusinessEvent;
 import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanTransactionBusinessEvent;
@@ -63,8 +61,6 @@ import org.apache.fineract.infrastructure.event.business.service.BusinessEventNo
 import org.apache.fineract.infrastructure.jobs.exception.JobExecutionException;
 import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
 import org.apache.fineract.organisation.monetary.domain.Money;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeLoanTransactionDTO;
 import org.apache.fineract.portfolio.loanaccount.data.AccrualBalances;
 import org.apache.fineract.portfolio.loanaccount.data.AccrualChargeData;
 import org.apache.fineract.portfolio.loanaccount.data.AccrualPeriodData;
@@ -88,7 +84,6 @@ import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionType;
 import org.apache.fineract.portfolio.loanaccount.exception.LoanNotFoundException;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleGenerator;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleGeneratorFactory;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanproduct.domain.InterestRecalculationCompoundingMethod;
 import org.apache.fineract.portfolio.loanproduct.domain.LoanProductRelatedDetail;
 import org.springframework.beans.factory.annotation.Qualifier;
@@ -110,18 +105,16 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
     private final BusinessEventNotifierService businessEventNotifierService;
     private final ConfigurationDomainService configurationDomainService;
     private final LoanRepositoryWrapper loanRepositoryWrapper;
-    private final LoanAccrualTransactionBusinessEventService loanAccrualTransactionBusinessEventService;
-    private final JournalEntryWritePlatformService journalEntryWritePlatformService;
     private final LoanTransactionRepository loanTransactionRepository;
     private final LoanScheduleGeneratorFactory loanScheduleFactory;
 
     @Qualifier(TaskExecutorConstant.CONFIGURABLE_TASK_EXECUTOR_BEAN_NAME)
     private final ThreadPoolTaskExecutor taskExecutor;
     private final TransactionTemplate transactionTemplate;
-    private final LoanAccountingBridgeMapper loanAccountingBridgeMapper;
     private final LoanChargeService loanChargeService;
     private final LoanBalanceService loanBalanceService;
     private final LoanChargePaidByRepository loanChargePaidByRepository;
+    private final LoanJournalEntryPoster journalEntryPoster;
 
     /**
      * method adds accrual for batch job "Add Periodic Accrual Transactions" and add accruals api for Loan
@@ -210,13 +203,13 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
      * reschedule
      */
     @Override
-    public void reprocessExistingAccruals(@NotNull Loan loan) {
+    public void reprocessExistingAccruals(@NotNull final Loan loan, final boolean addEvent) {
         List<LoanTransaction> accrualTransactions = retrieveListOfAccrualTransactions(loan);
         if (!accrualTransactions.isEmpty()) {
             if (loan.isPeriodicAccrualAccountingEnabledOnLoanProduct()) {
-                reprocessPeriodicAccruals(loan, accrualTransactions);
+                reprocessPeriodicAccruals(loan, accrualTransactions, addEvent);
             } else if (loan.isNoneOrCashOrUpfrontAccrualAccountingEnabledOnLoanProduct()) {
-                reprocessNonPeriodicAccruals(loan, accrualTransactions);
+                reprocessNonPeriodicAccruals(loan, accrualTransactions, addEvent);
             }
         }
     }
@@ -253,40 +246,37 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
         if (isProgressiveAccrual(loan)) {
             return;
         }
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-        processIncomePostingAndAccruals(loan);
+        processIncomePostingAndAccruals(loan, true);
         this.loanRepositoryWrapper.saveAndFlush(loan);
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
     }
 
     /**
      * method calculates accruals for loan with interest recalculation and compounding to be posted as income
      */
     @Override
-    public void processIncomePostingAndAccruals(@NotNull Loan loan) {
+    public void processIncomePostingAndAccruals(@NotNull final Loan loan, final boolean addEvent) {
         if (isProgressiveAccrual(loan)) {
             return;
         }
-        LoanInterestRecalculationDetails recalculationDetails = loan.getLoanInterestRecalculationDetails();
+        final LoanInterestRecalculationDetails recalculationDetails = loan.getLoanInterestRecalculationDetails();
         if (recalculationDetails == null || !recalculationDetails.isCompoundingToBePostedAsTransaction()) {
             return;
         }
         LocalDate lastCompoundingDate = loan.getDisbursementDate();
-        List<LoanInterestRecalcualtionAdditionalDetails> compoundingDetails = extractInterestRecalculationAdditionalDetails(loan);
+        final List<LoanInterestRecalcualtionAdditionalDetails> compoundingDetails = extractInterestRecalculationAdditionalDetails(loan);
         for (LoanInterestRecalcualtionAdditionalDetails compoundingDetail : compoundingDetails) {
             if (!DateUtils.isBeforeBusinessDate(compoundingDetail.getEffectiveDate())) {
                 break;
             }
 
-            addUpdateIncomeAndAccrualTransaction(loan, compoundingDetail, lastCompoundingDate);
+            addUpdateIncomeAndAccrualTransaction(loan, compoundingDetail, lastCompoundingDate, addEvent);
             lastCompoundingDate = compoundingDetail.getEffectiveDate();
         }
-        List<LoanRepaymentScheduleInstallment> installments = loan.getRepaymentScheduleInstallments();
-        LoanRepaymentScheduleInstallment lastInstallment = LoanRepaymentScheduleInstallment.getLastNonDownPaymentInstallment(installments);
+        final List<LoanRepaymentScheduleInstallment> installments = loan.getRepaymentScheduleInstallments();
+        final LoanRepaymentScheduleInstallment lastInstallment = LoanRepaymentScheduleInstallment
+                .getLastNonDownPaymentInstallment(installments);
 
-        reverseTransactionsAfter(loan, Set.of(ACCRUAL, ACCRUAL_ADJUSTMENT, INCOME_POSTING), lastInstallment.getDueDate(), false);
+        reverseTransactionsAfter(loan, Set.of(ACCRUAL, ACCRUAL_ADJUSTMENT, INCOME_POSTING), lastInstallment.getDueDate(), addEvent);
     }
 
     /**
@@ -431,22 +421,14 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
         loanTransactionRepository.flush();
 
         if (addJournal) {
-            final List<AccountingBridgeLoanTransactionDTO> newTransactionDTOs = new ArrayList<>();
             for (LoanTransaction accrualTransaction : accrualTransactions) {
                 final LoanTransactionBusinessEvent businessEvent = accrualTransaction.isAccrual()
                         ? new LoanAccrualTransactionCreatedBusinessEvent(accrualTransaction)
                         : new LoanAccrualAdjustmentTransactionBusinessEvent(accrualTransaction);
                 businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
-                final AccountingBridgeLoanTransactionDTO transactionDTO = loanAccountingBridgeMapper
-                        .mapToLoanTransactionData(accrualTransaction, currency.getCode());
-                newTransactionDTOs.add(transactionDTO);
+                // Create journal entries immediately for this transaction
+                journalEntryPoster.postJournalEntriesForLoanTransaction(accrualTransaction, false, false);
             }
-            final AccountingBridgeDataDTO accountingBridgeData = new AccountingBridgeDataDTO(loan.getId(), loan.getLoanProduct().getId(),
-                    loan.getOfficeId(), loan.getCurrencyCode(), loan.getSummary().getTotalInterestCharged(),
-                    loan.isNoneOrCashOrUpfrontAccrualAccountingEnabledOnLoanProduct(),
-                    loan.isUpfrontAccrualAccountingEnabledOnLoanProduct(), loan.isPeriodicAccrualAccountingEnabledOnLoanProduct(), false,
-                    false, false, null, false, newTransactionDTOs, loan.getLoanProductRelatedDetail().isMerchantBuyDownFee());
-            this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
         }
     }
 
@@ -749,7 +731,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
 
     // ReprocessAccruals
 
-    private void reprocessPeriodicAccruals(Loan loan, final List<LoanTransaction> accrualTransactions) {
+    private void reprocessPeriodicAccruals(Loan loan, final List<LoanTransaction> accrualTransactions, final boolean addEvent) {
         if (loan.isChargedOff()) {
             return;
         }
@@ -809,14 +791,15 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
             List<LoanRepaymentScheduleInstallment> installments = loan.getRepaymentScheduleInstallments();
             boolean isBasedOnSubmittedOnDate = !isChargeOnDueDate;
             for (LoanRepaymentScheduleInstallment installment : installments) {
-                checkAndUpdateAccrualsForInstallment(loan, accrualTransactions, installments, isBasedOnSubmittedOnDate, installment);
+                checkAndUpdateAccrualsForInstallment(loan, accrualTransactions, installments, isBasedOnSubmittedOnDate, installment,
+                        addEvent);
             }
         }
         // reverse accruals after last installment
-        reverseTransactionsAfter(loan, ACCRUAL_TYPES, lastDueDate, false);
+        reverseTransactionsAfter(loan, ACCRUAL_TYPES, lastDueDate, addEvent);
     }
 
-    private void reprocessNonPeriodicAccruals(Loan loan, final List<LoanTransaction> accrualTransactions) {
+    private void reprocessNonPeriodicAccruals(Loan loan, final List<LoanTransaction> accrualTransactions, final boolean addEvent) {
         if (isProgressiveAccrual(loan)) {
             return;
         }
@@ -828,6 +811,12 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
             if (accrualTransaction.getInterestPortion(loan.getCurrency()).isGreaterThanZero()) {
                 if (accrualTransaction.getInterestPortion(loan.getCurrency()).isNotEqualTo(interestApplied)) {
                     accrualTransaction.reverse();
+                    if (addEvent) {
+                        journalEntryPoster.postJournalEntriesForLoanTransaction(accrualTransaction, false, false);
+                        final LoanTransactionBusinessEvent businessEvent = new LoanAccrualAdjustmentTransactionBusinessEvent(
+                                accrualTransaction);
+                        businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                    }
                     if (isExternalIdAutoGenerationEnabled) {
                         externalId = ExternalId.generate();
                     }
@@ -835,6 +824,12 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                             interestApplied, loan.getDisbursementDate(), externalId);
                     LoanTransaction savedInterestAccrualTransaction = loanTransactionRepository.save(interestAccrualTransaction);
                     loan.addLoanTransaction(savedInterestAccrualTransaction);
+                    if (addEvent) {
+                        journalEntryPoster.postJournalEntriesForLoanTransaction(savedInterestAccrualTransaction, false, false);
+                        final LoanTransactionBusinessEvent businessEvent = new LoanAccrualTransactionCreatedBusinessEvent(
+                                savedInterestAccrualTransaction);
+                        businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                    }
                 }
             } else {
                 Set<LoanChargePaidBy> chargePaidBies = accrualTransaction.getLoanChargesPaid();
@@ -843,7 +838,23 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                     Money chargeAmount = loanCharge.getAmount(loan.getCurrency());
                     if (chargeAmount.isNotEqualTo(accrualTransaction.getAmount(loan.getCurrency()))) {
                         accrualTransaction.reverse();
-                        loanChargeService.handleChargeAppliedTransaction(loan, loanCharge, accrualTransaction.getTransactionDate());
+                        if (addEvent) {
+                            journalEntryPoster.postJournalEntriesForLoanTransaction(accrualTransaction, false, false);
+                            final LoanTransactionBusinessEvent businessEvent = new LoanAccrualAdjustmentTransactionBusinessEvent(
+                                    accrualTransaction);
+                            businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                        }
+                        final LoanTransaction applyLoanChargeTransaction = loanChargeService.handleChargeAppliedTransaction(loan,
+                                loanCharge, accrualTransaction.getTransactionDate());
+                        if (applyLoanChargeTransaction != null) {
+                            LoanTransaction savedApplyLoanChargeTransaction = loanTransactionRepository.save(applyLoanChargeTransaction);
+                            if (addEvent) {
+                                journalEntryPoster.postJournalEntriesForLoanTransaction(savedApplyLoanChargeTransaction, false, false);
+                                final LoanTransactionBusinessEvent businessEvent = new LoanAccrualTransactionCreatedBusinessEvent(
+                                        savedApplyLoanChargeTransaction);
+                                businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                            }
+                        }
                     }
                 }
             }
@@ -852,7 +863,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
 
     private void checkAndUpdateAccrualsForInstallment(Loan loan, List<LoanTransaction> accrualTransactions,
             List<LoanRepaymentScheduleInstallment> installments, boolean isBasedOnSubmittedOnDate,
-            LoanRepaymentScheduleInstallment installment) {
+            LoanRepaymentScheduleInstallment installment, final boolean addEvent) {
         MonetaryCurrency currency = loan.getCurrency();
         Money zero = Money.zero(currency);
         Money interest = zero;
@@ -870,6 +881,12 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                     fee = fee.minus(accrualTransaction.getFeeChargesPortion(currency));
                     penalty = penalty.minus(accrualTransaction.getPenaltyChargesPortion(currency));
                     accrualTransaction.reverse();
+                    if (addEvent) {
+                        journalEntryPoster.postJournalEntriesForLoanTransaction(accrualTransaction, false, false);
+                        final LoanTransactionBusinessEvent businessEvent = new LoanAccrualAdjustmentTransactionBusinessEvent(
+                                accrualTransaction);
+                        businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                    }
                 }
             }
         }
@@ -910,7 +927,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
     }
 
     private void addUpdateIncomeAndAccrualTransaction(Loan loan, LoanInterestRecalcualtionAdditionalDetails compoundingDetail,
-            LocalDate lastCompoundingDate) {
+            LocalDate lastCompoundingDate, boolean addEvent) {
         BigDecimal interest = BigDecimal.ZERO;
         BigDecimal fee = BigDecimal.ZERO;
         BigDecimal penalties = BigDecimal.ZERO;
@@ -938,7 +955,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
         }
 
         createUpdateIncomePostingTransaction(loan, compoundingDetail, interest, fee, penalties, externalId);
-        createUpdateAccrualTransaction(loan, compoundingDetail, interest, fee, penalties, feeDetails, externalId);
+        createUpdateAccrualTransaction(loan, compoundingDetail, interest, fee, penalties, feeDetails, externalId, addEvent);
         loanBalanceService.updateLoanOutstandingBalances(loan);
     }
 
@@ -947,21 +964,25 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
         final Optional<LoanTransaction> incomeTransaction = loanTransactionRepository.findNonReversedByLoanAndTypesAndDate(loan,
                 Set.of(INCOME_POSTING), compoundingDetail.getEffectiveDate());
         if (incomeTransaction.isEmpty()) {
-            LoanTransaction transaction = LoanTransaction.incomePosting(loan, loan.getOffice(), compoundingDetail.getEffectiveDate(),
+            final LoanTransaction transaction = LoanTransaction.incomePosting(loan, loan.getOffice(), compoundingDetail.getEffectiveDate(),
                     compoundingDetail.getAmount(), interest, fee, penalties, externalId);
-            LoanTransaction savedTransaction = loanTransactionRepository.save(transaction);
+            final LoanTransaction savedTransaction = loanTransactionRepository.save(transaction);
             loan.addLoanTransaction(savedTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(savedTransaction, false, false);
         } else if (incomeTransaction.get().getAmount(loan.getCurrency()).getAmount().compareTo(compoundingDetail.getAmount()) != 0) {
             incomeTransaction.get().reverse();
-            LoanTransaction transaction = LoanTransaction.incomePosting(loan, loan.getOffice(), compoundingDetail.getEffectiveDate(),
+            journalEntryPoster.postJournalEntriesForLoanTransaction(incomeTransaction.get(), false, false);
+            final LoanTransaction transaction = LoanTransaction.incomePosting(loan, loan.getOffice(), compoundingDetail.getEffectiveDate(),
                     compoundingDetail.getAmount(), interest, fee, penalties, externalId);
-            LoanTransaction savedTransaction = loanTransactionRepository.save(transaction);
+            final LoanTransaction savedTransaction = loanTransactionRepository.save(transaction);
             loan.addLoanTransaction(savedTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(savedTransaction, false, false);
         }
     }
 
     private void createUpdateAccrualTransaction(Loan loan, LoanInterestRecalcualtionAdditionalDetails compoundingDetail,
-            BigDecimal interest, BigDecimal fee, BigDecimal penalties, HashMap<String, Object> feeDetails, ExternalId externalId) {
+            BigDecimal interest, BigDecimal fee, BigDecimal penalties, HashMap<String, Object> feeDetails, ExternalId externalId,
+            boolean addEvent) {
         if (configurationDomainService.isExternalIdAutoGenerationEnabled()) {
             externalId = ExternalId.generate();
         }
@@ -971,12 +992,24 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                     Set.of(LoanTransactionType.ACCRUAL, LoanTransactionType.ACCRUAL_ADJUSTMENT), compoundingDetail.getEffectiveDate());
 
             if (accrualTransaction.isEmpty() || !MathUtil.isEqualTo(accrualTransaction.get().getAmount(), compoundingDetail.getAmount())) {
-                accrualTransaction.ifPresent(LoanTransaction::reverse);
+                accrualTransaction.ifPresent(accrualTrans -> {
+                    accrualTrans.reverse();
+                    if (addEvent) {
+                        journalEntryPoster.postJournalEntriesForLoanTransaction(accrualTrans, false, false);
+                        final LoanTransactionBusinessEvent businessEvent = new LoanAccrualAdjustmentTransactionBusinessEvent(accrualTrans);
+                        businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                    }
+                });
                 LoanTransaction accrual = LoanTransaction.accrueTransaction(loan, loan.getOffice(), compoundingDetail.getEffectiveDate(),
                         compoundingDetail.getAmount(), interest, fee, penalties, externalId);
                 updateLoanChargesPaidBy(loan, accrual, feeDetails, null);
                 LoanTransaction savedAccrual = loanTransactionRepository.save(accrual);
                 loan.addLoanTransaction(savedAccrual);
+                if (addEvent) {
+                    journalEntryPoster.postJournalEntriesForLoanTransaction(savedAccrual, false, false);
+                    final LoanTransactionBusinessEvent businessEvent = new LoanAccrualTransactionCreatedBusinessEvent(savedAccrual);
+                    businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+                }
             }
         }
     }
@@ -1039,6 +1072,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
                 interestToPost, feeToPost, penaltyToPost, externalId);
         LoanTransaction savedFinalIncomeTransaction = loanTransactionRepository.save(finalIncomeTransaction);
         loan.addLoanTransaction(savedFinalIncomeTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(savedFinalIncomeTransaction, false, false);
 
         if (loan.isPeriodicAccrualAccountingEnabledOnLoanProduct()) {
             final LocalDate lastAccruedDate = loanTransactionRepository
@@ -1055,6 +1089,7 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
             updateLoanChargesPaidBy(loan, finalAccrual, feeDetails, null);
             LoanTransaction savedFinalAccrual = loanTransactionRepository.save(finalAccrual);
             loan.addLoanTransaction(savedFinalAccrual);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(savedFinalAccrual, false, false);
         }
     }
 
@@ -1120,15 +1155,6 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
         }
     }
 
-    private void postJournalEntries(final Loan loan, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds) {
-        final MonetaryCurrency currency = loan.getCurrency();
-        boolean isAccountTransfer = false;
-        final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-        journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-    }
-
     private void ensureAccrualTransactionMappings(final Loan loan, final boolean chargeOnDueDate) {
         final List<LoanChargePaidBy> entriesToProcess = loanChargePaidByRepository.findChargePaidByMappingsWithoutInstallmentNumber(loan);
 
@@ -1234,14 +1260,15 @@ public class LoanAccrualsProcessingServiceImpl implements LoanAccrualsProcessing
 
     private void reverseTransactionsOnOrAfter(final Loan loan, final Set<LoanTransactionType> types, final LocalDate date) {
         loanTransactionRepository.findNonReversedByLoanAndTypesAndOnOrAfterDate(loan, types, date)
-                .forEach(transaction -> reverseAccrual(transaction, false));
+                .forEach(transaction -> reverseAccrual(transaction, true));
     }
 
     private void reverseAccrual(final LoanTransaction transaction, final boolean addEvent) {
         transaction.reverse();
         if (addEvent) {
-            final LoanAdjustTransactionBusinessEvent.Data data = new LoanAdjustTransactionBusinessEvent.Data(transaction);
-            businessEventNotifierService.notifyPostBusinessEvent(new LoanAdjustTransactionBusinessEvent(data));
+            journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
+            final LoanTransactionBusinessEvent businessEvent = new LoanAccrualAdjustmentTransactionBusinessEvent(transaction);
+            businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
         }
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanApplicationWritePlatformServiceJpaRepositoryImpl.java

@@ -625,7 +625,7 @@ public class LoanApplicationWritePlatformServiceJpaRepositoryImpl implements Loa
                 LocalDate recalculateFrom = null;
                 ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
                 loanScheduleService.regenerateRepaymentSchedule(loan, scheduleGeneratorDTO);
-                loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+                loanAccrualsProcessingService.reprocessExistingAccruals(loan, false);
             }
 
             loan.adjustNetDisbursalAmount(loan.getProposedPrincipal());

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanAssemblerImpl.java

@@ -285,7 +285,7 @@ public class LoanAssemblerImpl implements LoanAssembler {
         // TODO: review
         loanChargeService.recalculateAllCharges(loanApplication);
         topUpLoanConfiguration(element, loanApplication);
-        loanAccrualsProcessingService.reprocessExistingAccruals(loanApplication);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loanApplication, false);
         return loanApplication;
     }
 
@@ -851,7 +851,7 @@ public class LoanAssemblerImpl implements LoanAssembler {
 
             final LoanScheduleModel loanScheduleModel = this.calculationPlatformService.calculateLoanSchedule(query, false);
             loanSchedule.updateLoanSchedule(loan, loanScheduleModel);
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, false);
             loanChargeService.recalculateAllCharges(loan);
         }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanBuyDownFeeAmortizationProcessingServiceImpl.java

@@ -20,7 +20,6 @@ package org.apache.fineract.portfolio.loanaccount.service;
 
 import java.math.BigDecimal;
 import java.time.LocalDate;
-import java.util.Collections;
 import java.util.List;
 import java.util.Optional;
 import lombok.RequiredArgsConstructor;
@@ -59,9 +58,6 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
     @Override
     @Transactional
     public void processBuyDownFeeAmortizationTillDate(@NonNull Loan loan, @NonNull LocalDate tillDate, boolean addJournal) {
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         List<LoanBuyDownFeeBalance> balances = loanBuyDownFeeBalanceRepository.findAllByLoanId(loan.getId());
 
         LocalDate maturityDate = loan.getMaturityDate() != null ? loan.getMaturityDate()
@@ -99,7 +95,7 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
             loanTransactionRepository.flush();
 
             if (addJournal) {
-                journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+                journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
             }
 
             BusinessEvent<?> event = MathUtil.isGreaterThanZero(totalAmortizationAmount)
@@ -112,13 +108,6 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
     @Override
     @Transactional
     public void processBuyDownFeeAmortizationOnLoanClosure(@NonNull final Loan loan, final boolean addJournal) {
-        List<Long> existingTransactionIds = Collections.emptyList();
-        List<Long> existingReversedTransactionIds = Collections.emptyList();
-        if (addJournal) {
-            existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-            existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-        }
-
         final LocalDate transactionDate = getFinalBuyDownFeeAmortizationTransactionDate(loan);
         final Optional<LoanTransaction> amortizationTransaction = createBuyDownFeeAmortizationTransaction(loan, transactionDate, false,
                 null);
@@ -130,20 +119,16 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
                 businessEventNotifierService
                         .notifyPostBusinessEvent(new LoanBuyDownFeeAmortizationAdjustmentTransactionCreatedBusinessEvent(loanTransaction));
             }
+            if (addJournal) {
+                journalEntryPoster.postJournalEntriesForLoanTransaction(amortizationTransaction.get(), false, false);
+            }
         });
-
-        if (addJournal) {
-            journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        }
     }
 
     @Override
     @Transactional
     public void processBuyDownFeeAmortizationOnLoanChargeOff(@NonNull final Loan loan,
             @NonNull final LoanTransaction chargeOffTransaction) {
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         LocalDate transactionDate = loan.getChargedOffOnDate();
         if (transactionDate == null) {
             transactionDate = DateUtils.getBusinessLocalDate();
@@ -152,7 +137,7 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
         final Optional<LoanTransaction> amortizationTransaction = createBuyDownFeeAmortizationTransaction(loan, transactionDate, true,
                 chargeOffTransaction);
         if (amortizationTransaction.isPresent()) {
-            journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(amortizationTransaction.get(), false, false);
             if (amortizationTransaction.get().isBuyDownFeeAmortization()) {
                 businessEventNotifierService.notifyPostBusinessEvent(
                         new LoanBuyDownFeeAmortizationTransactionCreatedBusinessEvent(amortizationTransaction.get()));
@@ -167,8 +152,6 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
     @Transactional
     public void processBuyDownFeeAmortizationOnLoanUndoChargeOff(@NonNull final LoanTransaction loanTransaction) {
         final Loan loan = loanTransaction.getLoan();
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
 
         loan.getLoanTransactions().stream().filter(LoanTransaction::isBuyDownFeeAmortization)
                 .filter(transaction -> transaction.getTransactionDate().equals(loanTransaction.getTransactionDate())
@@ -177,17 +160,15 @@ public class LoanBuyDownFeeAmortizationProcessingServiceImpl implements LoanBuyD
                                         && rel.getToTransaction().equals(loanTransaction)))
                 .forEach(transaction -> {
                     transaction.reverse();
+                    journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
                     final LoanAdjustTransactionBusinessEvent.Data data = new LoanAdjustTransactionBusinessEvent.Data(transaction);
                     businessEventNotifierService.notifyPostBusinessEvent(new LoanAdjustTransactionBusinessEvent(data));
-
                 });
 
         for (LoanBuyDownFeeBalance balance : loanBuyDownFeeBalanceRepository.findAllByLoanId(loan.getId())) {
             balance.setUnrecognizedAmount(balance.getChargedOffAmount());
             balance.setChargedOffAmount(BigDecimal.ZERO);
         }
-
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
     }
 
     private Optional<LoanTransaction> createBuyDownFeeAmortizationTransaction(final Loan loan, final LocalDate transactionDate,

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanCapitalizedIncomeAmortizationProcessingServiceImpl.java

@@ -20,7 +20,6 @@ package org.apache.fineract.portfolio.loanaccount.service;
 
 import java.math.BigDecimal;
 import java.time.LocalDate;
-import java.util.Collections;
 import java.util.List;
 import java.util.Optional;
 import lombok.RequiredArgsConstructor;
@@ -62,13 +61,6 @@ public class LoanCapitalizedIncomeAmortizationProcessingServiceImpl implements L
     @Override
     @Transactional
     public void processCapitalizedIncomeAmortizationOnLoanClosure(@NotNull final Loan loan, final boolean addJournal) {
-        List<Long> existingTransactionIds = Collections.emptyList();
-        List<Long> existingReversedTransactionIds = Collections.emptyList();
-        if (addJournal) {
-            existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-            existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-        }
-
         final LocalDate transactionDate = getFinalCapitalizedIncomeAmortizationTransactionDate(loan);
         final Optional<LoanTransaction> amortizationTransaction = createCapitalizedIncomeAmortizationTransaction(loan, transactionDate,
                 false, null);
@@ -80,20 +72,16 @@ public class LoanCapitalizedIncomeAmortizationProcessingServiceImpl implements L
                 businessEventNotifierService.notifyPostBusinessEvent(
                         new LoanCapitalizedIncomeAmortizationAdjustmentTransactionCreatedBusinessEvent(loanTransaction));
             }
+            if (addJournal) {
+                journalEntryPoster.postJournalEntriesForLoanTransaction(amortizationTransaction.get(), false, false);
+            }
         });
-
-        if (addJournal) {
-            journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        }
     }
 
     @Override
     @Transactional
     public void processCapitalizedIncomeAmortizationOnLoanChargeOff(@NotNull final Loan loan,
             @NonNull final LoanTransaction chargeOffTransaction) {
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         LocalDate transactionDate = loan.getChargedOffOnDate();
         if (transactionDate == null) {
             transactionDate = DateUtils.getBusinessLocalDate();
@@ -102,7 +90,7 @@ public class LoanCapitalizedIncomeAmortizationProcessingServiceImpl implements L
         final Optional<LoanTransaction> amortizationTransaction = createCapitalizedIncomeAmortizationTransaction(loan, transactionDate,
                 true, chargeOffTransaction);
         if (amortizationTransaction.isPresent()) {
-            journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(amortizationTransaction.get(), false, false);
             if (amortizationTransaction.get().isCapitalizedIncomeAmortization()) {
                 businessEventNotifierService.notifyPostBusinessEvent(
                         new LoanCapitalizedIncomeAmortizationTransactionCreatedBusinessEvent(amortizationTransaction.get()));
@@ -162,8 +150,6 @@ public class LoanCapitalizedIncomeAmortizationProcessingServiceImpl implements L
     @Transactional
     public void processCapitalizedIncomeAmortizationOnLoanUndoChargeOff(@NotNull final LoanTransaction loanTransaction) {
         final Loan loan = loanTransaction.getLoan();
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
 
         loan.getLoanTransactions().stream().filter(LoanTransaction::isCapitalizedIncomeAmortization)
                 .filter(transaction -> transaction.getTransactionDate().equals(loanTransaction.getTransactionDate())
@@ -174,24 +160,19 @@ public class LoanCapitalizedIncomeAmortizationProcessingServiceImpl implements L
                     transaction.reverse();
                     final LoanAdjustTransactionBusinessEvent.Data data = new LoanAdjustTransactionBusinessEvent.Data(transaction);
                     businessEventNotifierService.notifyPostBusinessEvent(new LoanAdjustTransactionBusinessEvent(data));
-
+                    journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
                 });
 
         for (LoanCapitalizedIncomeBalance balance : loanCapitalizedIncomeBalanceRepository.findAllByLoanId(loan.getId())) {
             balance.setUnrecognizedAmount(balance.getChargedOffAmount());
             balance.setChargedOffAmount(BigDecimal.ZERO);
         }
-
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
     }
 
     @Override
     @Transactional
     public void processCapitalizedIncomeAmortizationTillDate(@NonNull final Loan loan, @NonNull final LocalDate tillDate,
             final boolean addJournal) {
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         List<LoanCapitalizedIncomeBalance> balances = loanCapitalizedIncomeBalanceRepository.findAllByLoanId(loan.getId());
 
         LocalDate maturityDate = loan.getMaturityDate() != null ? loan.getMaturityDate()
@@ -229,7 +210,7 @@ public class LoanCapitalizedIncomeAmortizationProcessingServiceImpl implements L
             loanTransactionRepository.flush();
 
             if (addJournal) {
-                journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+                journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
             }
 
             BusinessEvent<?> event = MathUtil.isGreaterThanZero(totalAmortizationAmount)

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanChargeWritePlatformServiceImpl.java

@@ -36,7 +36,6 @@ import java.util.Set;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
 import org.apache.commons.lang3.StringUtils;
-import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.infrastructure.configuration.domain.ConfigurationDomainService;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.ApiParameterError;
@@ -90,7 +89,6 @@ import org.apache.fineract.portfolio.common.domain.PeriodFrequencyType;
 import org.apache.fineract.portfolio.group.domain.Group;
 import org.apache.fineract.portfolio.group.exception.GroupNotActiveException;
 import org.apache.fineract.portfolio.loanaccount.api.LoanApiConstants;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
 import org.apache.fineract.portfolio.loanaccount.data.LoanChargePaidByData;
 import org.apache.fineract.portfolio.loanaccount.data.ScheduleGeneratorDTO;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
@@ -129,7 +127,6 @@ import org.apache.fineract.portfolio.loanaccount.loanschedule.data.OverdueLoanSc
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.DefaultScheduledDateGenerator;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleType;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.ScheduledDateGenerator;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeApiJsonValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanDownPaymentTransactionValidator;
@@ -156,7 +153,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
     private final LoanTransactionRepository loanTransactionRepository;
     private final AccountTransfersWritePlatformService accountTransfersWritePlatformService;
     private final LoanRepositoryWrapper loanRepositoryWrapper;
-    private final JournalEntryWritePlatformService journalEntryWritePlatformService;
     private final LoanAccountDomainService loanAccountDomainService;
     private final LoanChargeRepository loanChargeRepository;
     private final LoanWritePlatformService loanWritePlatformService;
@@ -172,7 +168,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
     private final LoanChargeAssembler loanChargeAssembler;
     private final PaymentDetailWritePlatformService paymentDetailWritePlatformService;
     private final NoteRepository noteRepository;
-    private final LoanAccrualTransactionBusinessEventService loanAccrualTransactionBusinessEventService;
     private final LoanAccrualsProcessingService loanAccrualsProcessingService;
     private final LoanDownPaymentTransactionValidator loanDownPaymentTransactionValidator;
     private final LoanChargeValidator loanChargeValidator;
@@ -180,8 +175,8 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
     private final ReprocessLoanTransactionsService reprocessLoanTransactionsService;
     private final LoanAccountService loanAccountService;
     private final LoanAdjustmentService loanAdjustmentService;
-    private final LoanAccountingBridgeMapper loanAccountingBridgeMapper;
     private final LoanChargeService loanChargeService;
+    private final LoanJournalEntryPoster loanJournalEntryPoster;
 
     private static boolean isPartOfThisInstallment(LoanCharge loanCharge, LoanRepaymentScheduleInstallment e) {
         return DateUtils.isAfter(loanCharge.getDueDate(), e.getFromDate()) && !DateUtils.isAfter(loanCharge.getDueDate(), e.getDueDate());
@@ -207,8 +202,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
             // apply this charge
             validateAddingNewChargeAllowed(loanDisburseDetails);
         }
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
 
         boolean isAppliedOnBackDate = false;
         LoanCharge loanCharge = null;
@@ -301,14 +294,11 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled() && isAppliedOnBackDate
                 && loan.isFeeCompoundingEnabledForInterestRecalculation()) {
-            loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, true, false);
+            loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, true, true);
         }
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
 
         businessEventNotifierService.notifyPostBusinessEvent(new LoanAddChargeBusinessEvent(loanCharge));
-
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
 
         return new CommandProcessingResultBuilder().withCommandId(command.commandId()) //
@@ -546,8 +536,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
         final Map<String, Object> changes = new LinkedHashMap<>();
         changes.put(LoanApiConstants.externalIdParameterName, externalId);
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
         LocalDate recalculateFrom = null;
         ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
 
@@ -561,21 +549,21 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
         }
 
         loanChargeValidator.validateLoanIsNotClosed(loan, loanCharge);
-        final LoanTransaction waiveTransaction = waiveLoanCharge(loan, loanCharge, changes, existingTransactionIds,
-                existingReversedTransactionIds, loanInstallmentNumber, scheduleGeneratorDTO, accruedCharge, externalId);
+        final LoanTransaction waiveTransaction = waiveLoanCharge(loan, loanCharge, changes, loanInstallmentNumber, scheduleGeneratorDTO,
+                accruedCharge, externalId);
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled()
                 && DateUtils.isBefore(loanCharge.getDueLocalDate(), DateUtils.getBusinessLocalDate())) {
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         this.loanTransactionRepository.saveAndFlush(waiveTransaction);
         this.loanRepositoryWrapper.save(loan);
 
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+        loanJournalEntryPoster.postJournalEntriesForLoanTransaction(waiveTransaction, false, false);
+
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanWaiveChargeBusinessEvent(loanCharge));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         return new CommandProcessingResultBuilder() //
@@ -830,8 +818,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
         if (optPenaltyCharge.isEmpty()) {
             return;
         }
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
         boolean runInterestRecalculation = false;
         LocalDate recalculateFrom = DateUtils.getBusinessLocalDate();
         LocalDate lastChargeDate = null;
@@ -881,20 +867,15 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
 
             if (loan.isInterestBearingAndInterestRecalculationEnabled() && runInterestRecalculation
                     && loan.isFeeCompoundingEnabledForInterestRecalculation()) {
-                loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, true, false);
+                loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, true, true);
             }
             this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
-
-            postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         }
     }
 
     private LoanTransaction applyChargeAdjustment(final Loan loan, final LoanCharge loanCharge, final BigDecimal transactionAmount,
             final LocalDate transactionDate, final ExternalId txnExternalId, PaymentDetail paymentDetail) {
         businessEventNotifierService.notifyPreBusinessEvent(new LoanChargeAdjustmentPreBusinessEvent(loan));
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
 
         LoanTransaction loanChargeAdjustmentTransaction = LoanTransaction.chargeAdjustment(loan, transactionAmount, transactionDate,
                 txnExternalId, paymentDetail);
@@ -921,11 +902,7 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
         loanLifecycleStateMachine.determineAndTransition(loan, loan.getLastUserTransactionDate());
 
         loanAccountService.saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
-
-        final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(
-                loan.getCurrency().getCode(), existingTransactionIds, existingReversedTransactionIds, false, loan);
-        this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        loanJournalEntryPoster.postJournalEntriesForLoanTransaction(loanChargeAdjustmentTransaction, false, false);
         loanAccountDomainService.setLoanDelinquencyTag(loan, transactionDate);
 
         return loanChargeAdjustmentTransaction;
@@ -943,8 +920,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
 
     private void undoInstalmentFee(Map<String, Object> changes, Loan loan, LoanTransaction loanTransaction,
             LoanChargePaidBy loanChargePaidBy) {
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
         LoanCharge loanCharge = loanChargePaidBy.getLoanCharge();
         final Integer installmentNumber = loanChargePaidBy.getInstallmentNumber();
         LoanInstallmentCharge chargePerInstallment;
@@ -989,7 +964,7 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
                 loanCharge.undoWaived();
             }
             loan.updateLoanSummaryForUndoWaiveCharge(amountWaived, loanCharge.isPenaltyCharge());
-            postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+            loanJournalEntryPoster.postJournalEntriesForLoanTransaction(loanTransaction, false, false);
             changes.put(AMOUNT, amountWaived);
         } else {
             throw new InstallmentNotFoundException(loanTransaction.getId());
@@ -998,9 +973,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
 
     private void undoSpecifiedDueDateCharge(final Map<String, Object> changes, final Loan loan, final LoanTransaction loanTransaction,
             final LoanChargePaidBy loanChargePaidBy) {
-
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
         LoanCharge loanCharge = loanChargePaidBy.getLoanCharge();
         BigDecimal amountWaived = loanCharge.getAmountWaived(loan.getCurrency()).getAmount();
         if (!loanCharge.isWaived() || amountWaived == null) {
@@ -1017,7 +989,7 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
                 .filter(e -> isPartOfThisInstallment(loanCharge, e)).findFirst().orElseThrow();
         updateRepaymentInstalmentWithWaivedAmount(loanCharge, installment, amountWaived);
         loan.updateLoanSummaryForUndoWaiveCharge(amountWaived, loanCharge.isPenaltyCharge());
-        postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
+        loanJournalEntryPoster.postJournalEntriesForLoanTransaction(loanTransaction, false, false);
         changes.put(AMOUNT, amountWaived);
     }
 
@@ -1104,6 +1076,7 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
             final LoanTransaction applyLoanChargeTransaction = loanChargeService.handleChargeAppliedTransaction(loan, loanCharge, null);
             if (applyLoanChargeTransaction != null) {
                 this.loanTransactionRepository.saveAndFlush(applyLoanChargeTransaction);
+                loanJournalEntryPoster.postJournalEntriesForLoanTransaction(applyLoanChargeTransaction, false, false);
                 businessEventNotifierService
                         .notifyPostBusinessEvent(new LoanAccrualTransactionCreatedBusinessEvent(applyLoanChargeTransaction));
             }
@@ -1111,6 +1084,7 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
                 && DateUtils.getBusinessLocalDate().isAfter(loan.getMaturityDate())) {
             final LoanTransaction loanTransaction = loanChargeService.createChargeAppliedTransaction(loan, loanCharge, null);
             this.loanTransactionRepository.saveAndFlush(loanTransaction);
+            loanJournalEntryPoster.postJournalEntriesForLoanTransaction(loanTransaction, false, false);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanAccrualTransactionCreatedBusinessEvent(loanTransaction));
         }
 
@@ -1212,13 +1186,11 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
 
     public Loan runScheduleRecalculation(Loan loan, final LocalDate recalculateFrom) {
         if (loan.isInterestBearingAndInterestRecalculationEnabled() && !loan.isChargedOff()) {
-            final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
             ScheduleGeneratorDTO generatorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
             loanScheduleService.handleRegenerateRepaymentScheduleWithInterestRecalculation(loan, generatorDTO);
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
             loan = loanAccountService.saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         }
         return loan;
     }
@@ -1289,16 +1261,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
         return refundableAmount;
     }
 
-    private void postJournalEntries(final Loan loan, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds) {
-
-        final MonetaryCurrency currency = loan.getCurrency();
-        boolean isAccountTransfer = false;
-        final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-        this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-    }
-
     private LoanCharge retrieveLoanChargeBy(final Long loanId, final Long loanChargeId) {
         final LoanCharge loanCharge = this.loanChargeRepository.findById(loanChargeId)
                 .orElseThrow(() -> new LoanChargeNotFoundException(loanChargeId));
@@ -1423,8 +1385,8 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
     }
 
     public LoanTransaction waiveLoanCharge(final Loan loan, final LoanCharge loanCharge, final Map<String, Object> changes,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds, final Integer loanInstallmentNumber,
-            final ScheduleGeneratorDTO scheduleGeneratorDTO, final Money accruedCharge, final ExternalId externalId) {
+            final Integer loanInstallmentNumber, final ScheduleGeneratorDTO scheduleGeneratorDTO, final Money accruedCharge,
+            final ExternalId externalId) {
         final Money amountWaived = loanCharge.waive(loan.getCurrency(), loanInstallmentNumber);
         changes.put("amount", amountWaived.getAmount());
 
@@ -1474,9 +1436,6 @@ public class LoanChargeWritePlatformServiceImpl implements LoanChargeWritePlatfo
 
         loan.updateSummaryWithTotalFeeChargesDueAtDisbursement(loan.deriveSumTotalOfChargesDueAtDisbursement());
 
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         final LoanTransaction waiveLoanChargeTransaction = LoanTransaction.waiveLoanCharge(loan, loan.getOffice(), amountWaived,
                 transactionDate, feeChargesWaived, penaltyChargesWaived, unrecognizedIncome, externalId);
         final LoanChargePaidBy loanChargePaidBy = new LoanChargePaidBy(waiveLoanChargeTransaction, loanCharge,

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanDisbursementService.java

@@ -52,6 +52,7 @@ import org.apache.fineract.portfolio.loanaccount.domain.LoanDisbursementDetails;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTrancheCharge;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTrancheDisbursementCharge;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanDisbursementValidator;
 import org.apache.fineract.portfolio.paymentdetail.domain.PaymentDetail;
@@ -64,6 +65,8 @@ public class LoanDisbursementService {
     private final ReprocessLoanTransactionsService reprocessLoanTransactionsService;
     private final LoanChargeService loanChargeService;
     private final LoanBalanceService loanBalanceService;
+    private final LoanJournalEntryPoster loanJournalEntryPoster;
+    private final LoanTransactionRepository loanTransactionRepository;
 
     public void updateDisbursementDetails(final Loan loan, final JsonCommand jsonCommand, final Map<String, Object> actualChanges) {
         final List<Long> disbursementList = loan.fetchDisbursementIds();
@@ -210,7 +213,12 @@ public class LoanDisbursementService {
                 }
             } else if (disbursedOn.equals(loan.getActualDisbursementDate())
                     && loan.isNoneOrCashOrUpfrontAccrualAccountingEnabledOnLoanProduct()) {
-                loanChargeService.handleChargeAppliedTransaction(loan, charge, disbursedOn);
+                final LoanTransaction applyLoanChargeTransaction = loanChargeService.handleChargeAppliedTransaction(loan, charge,
+                        disbursedOn);
+                if (applyLoanChargeTransaction != null) {
+                    loanTransactionRepository.saveAndFlush(applyLoanChargeTransaction);
+                    loanJournalEntryPoster.postJournalEntriesForLoanTransaction(applyLoanChargeTransaction, false, false);
+                }
             }
         }
 
@@ -219,6 +227,8 @@ public class LoanDisbursementService {
             chargesPayment.updateComponentsAndTotal(zero, zero, disbursentMoney, zero);
             chargesPayment.updateLoan(loan);
             loan.addLoanTransaction(chargesPayment);
+            loanTransactionRepository.saveAndFlush(chargesPayment);
+            loanJournalEntryPoster.postJournalEntriesForLoanTransaction(chargesPayment, false, false);
             loanBalanceService.updateLoanOutstandingBalances(loan);
         }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanJournalEntryPosterImpl.java

@@ -18,13 +18,12 @@
  */
 package org.apache.fineract.portfolio.loanaccount.service;
 
-import java.util.List;
 import lombok.RequiredArgsConstructor;
 import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
-import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
+import org.apache.fineract.investor.domain.ExternalAssetOwner;
+import org.apache.fineract.investor.domain.ExternalAssetOwnerTransfer;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
+import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
 import org.springframework.stereotype.Component;
 
 @Component
@@ -32,25 +31,20 @@ import org.springframework.stereotype.Component;
 public class LoanJournalEntryPosterImpl implements LoanJournalEntryPoster {
 
     private final JournalEntryWritePlatformService journalEntryWritePlatformService;
-    private final LoanAccountingBridgeMapper loanAccountingBridgeMapper;
 
     @Override
-    public void postJournalEntries(final Loan loan, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds) {
-        final MonetaryCurrency currency = loan.getCurrency();
-        boolean isAccountTransfer = false;
-
-        if (loan.isChargedOff()) {
-            List<AccountingBridgeDataDTO> accountingBridgeDataList = loanAccountingBridgeMapper.deriveAccountingBridgeDataForChargeOff(
-                    currency.getCode(), existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-            for (AccountingBridgeDataDTO accountingBridgeData : accountingBridgeDataList) {
-                this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-            }
-        } else {
-            AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                    existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-            this.journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-        }
+    public void postJournalEntriesForLoanTransaction(final LoanTransaction loanTransaction, final boolean isAccountTransfer,
+            final boolean isLoanToLoanTransfer) {
+        this.journalEntryWritePlatformService.createJournalEntriesForLoanTransaction(loanTransaction, isAccountTransfer,
+                isLoanToLoanTransfer);
     }
 
+    @Override
+    public void postJournalEntriesForExternalOwnerTransfer(final Loan loan, final Object externalAssetOwnerTransfer,
+            final Object previousOwner) {
+        // Cast to proper types
+        final ExternalAssetOwnerTransfer transfer = (ExternalAssetOwnerTransfer) externalAssetOwnerTransfer;
+        final ExternalAssetOwner prevOwner = (ExternalAssetOwner) previousOwner;
+        this.journalEntryWritePlatformService.createJournalEntriesForExternalOwnerTransfer(loan, transfer, prevOwner);
+    }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/LoanWritePlatformServiceJpaRepositoryImpl.java

@@ -51,7 +51,6 @@ import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.tuple.Pair;
-import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.cob.exceptions.AccountLockCannotBeOverruledException;
 import org.apache.fineract.cob.service.LoanAccountLockService;
 import org.apache.fineract.infrastructure.codes.domain.CodeValue;
@@ -109,7 +108,6 @@ import org.apache.fineract.infrastructure.security.service.PlatformSecurityConte
 import org.apache.fineract.organisation.holiday.domain.Holiday;
 import org.apache.fineract.organisation.holiday.domain.HolidayRepositoryWrapper;
 import org.apache.fineract.organisation.holiday.service.HolidayUtil;
-import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
 import org.apache.fineract.organisation.monetary.domain.Money;
 import org.apache.fineract.organisation.office.domain.Office;
 import org.apache.fineract.organisation.staff.domain.Staff;
@@ -153,7 +151,6 @@ import org.apache.fineract.portfolio.group.domain.Group;
 import org.apache.fineract.portfolio.group.exception.GroupNotActiveException;
 import org.apache.fineract.portfolio.loanaccount.api.LoanApiConstants;
 import org.apache.fineract.portfolio.loanaccount.command.LoanUpdateCommand;
-import org.apache.fineract.portfolio.loanaccount.data.AccountingBridgeDataDTO;
 import org.apache.fineract.portfolio.loanaccount.data.HolidayDetailDTO;
 import org.apache.fineract.portfolio.loanaccount.data.ScheduleGeneratorDTO;
 import org.apache.fineract.portfolio.loanaccount.domain.GLIMAccountInfoRepository;
@@ -200,7 +197,6 @@ import org.apache.fineract.portfolio.loanaccount.guarantor.service.GuarantorDoma
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleModel;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleModelPeriod;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.service.LoanScheduleHistoryWritePlatformService;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanaccount.mapper.LoanMapper;
 import org.apache.fineract.portfolio.loanaccount.rescheduleloan.domain.LoanRescheduleRequest;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanApplicationValidator;
@@ -242,7 +238,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     private final LoanTransactionRepository loanTransactionRepository;
     private final LoanTransactionRelationRepository loanTransactionRelationRepository;
     private final LoanAssembler loanAssembler;
-    private final JournalEntryWritePlatformService journalEntryWritePlatformService;
     private final CalendarInstanceRepository calendarInstanceRepository;
     private final PaymentDetailWritePlatformService paymentDetailWritePlatformService;
     private final HolidayRepositoryWrapper holidayRepository;
@@ -287,7 +282,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     private final LoanAccountService loanAccountService;
     private final LoanJournalEntryPoster journalEntryPoster;
     private final LoanAdjustmentService loanAdjustmentService;
-    private final LoanAccountingBridgeMapper loanAccountingBridgeMapper;
     private final LoanMapper loanMapper;
     private final LoanTransactionProcessingService loanTransactionProcessingService;
     private final LoanBalanceService loanBalanceService;
@@ -356,9 +350,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         businessEventNotifierService.notifyPreBusinessEvent(new LoanDisbursalBusinessEvent(loan));
 
-        List<Long> existingTransactionIds = new ArrayList<>();
-        List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         final AppUser currentUser = getAppUserIfPresent();
         final Map<String, Object> changes = new LinkedHashMap<>();
 
@@ -398,16 +389,13 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             LoanTransaction disbursementTransaction = null;
             if (isAccountTransfer) {
                 disburseLoanToSavings(loan, command, amountToDisburse, paymentDetail);
-                existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-                existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
             } else {
-                existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-                existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
                 disbursementTransaction = LoanTransaction.disbursement(loan, amountToDisburse, paymentDetail, actualDisbursementDate,
                         txnExternalId, loan.getTotalOverpaidAsMoney());
                 disbursementTransaction.updateLoan(loan);
                 loan.addLoanTransaction(disbursementTransaction);
                 loanTransactionRepository.saveAndFlush(disbursementTransaction);
+                journalEntryPoster.postJournalEntriesForLoanTransaction(disbursementTransaction, false, false);
             }
             if (loan.getRepaymentScheduleInstallments().isEmpty()) {
                 /*
@@ -426,12 +414,12 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                     scheduleGeneratorDTO);
             loan.adjustNetDisbursalAmount(amountToDisburse.getAmount());
 
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
 
             LocalDate firstInstallmentDueDate = loan.fetchRepaymentScheduleInstallment(1).getDueDate();
             if (loan.isInterestBearingAndInterestRecalculationEnabled()
                     && (DateUtils.isBeforeBusinessDate(firstInstallmentDueDate) || loan.isDisbursementMissed())) {
-                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
             }
 
             if (loan.isAutoRepaymentForDownPaymentEnabled() && !isWithoutAutoPayment) {
@@ -462,9 +450,9 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                     this.accountTransfersWritePlatformService.transferFunds(accountTransferDTO);
                 } else {
                     loanDownPaymentHandlerService.handleDownPayment(scheduleGeneratorDTO, command, disbursementTransaction, loan);
-                    loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+                    loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
                     if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-                        loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+                        loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
                     }
                 }
             }
@@ -501,7 +489,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
         updateRecurringCalendarDatesForInterestRecalculation(loan);
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
 
         // Post Dated Checks
@@ -525,8 +513,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             businessEventNotifierService.notifyPostBusinessEvent(new LoanDisbursalTransactionBusinessEvent(disbursalTransaction));
         }
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
 
         return new CommandProcessingResultBuilder() //
@@ -594,6 +580,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             final LoanTransaction interestAppliedTransaction = LoanTransaction.accrueInterest(loan.getOffice(), loan, interestApplied,
                     actualDisbursementDate1, externalId);
             loan.addLoanTransaction(interestAppliedTransaction);
+            loanTransactionRepository.saveAndFlush(interestAppliedTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(interestAppliedTransaction, false, false);
         }
 
         if (loan.getLoanProduct().isMultiDisburseLoan() || loan.isProgressiveSchedule()) {
@@ -753,9 +741,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             checkClientOrGroupActive(loan);
             businessEventNotifierService.notifyPreBusinessEvent(new LoanDisbursalBusinessEvent(loan));
 
-            final List<Long> existingTransactionIds = new ArrayList<>();
-            final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
             final PaymentDetail paymentDetail = this.paymentDetailWritePlatformService.createAndPersistPaymentDetail(command, changes);
 
             // Bulk disbursement should happen on meeting date (mostly from
@@ -773,16 +758,13 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 final ExternalId txnExternalId = externalIdFactory.createFromCommand(command, LoanApiConstants.externalIdParameterName);
                 if (isAccountTransfer) {
                     disburseLoanToSavings(loan, command, disburseAmount, paymentDetail);
-                    existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-                    existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
                 } else {
-                    existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-                    existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
                     LoanTransaction disbursementTransaction = LoanTransaction.disbursement(loan, disburseAmount, paymentDetail,
                             actualDisbursementDate, txnExternalId, loan.getTotalOverpaidAsMoney());
                     disbursementTransaction.updateLoan(loan);
                     loan.addLoanTransaction(disbursementTransaction);
+                    loanTransactionRepository.saveAndFlush(disbursementTransaction);
+                    journalEntryPoster.postJournalEntriesForLoanTransaction(disbursementTransaction, false, false);
                     businessEventNotifierService
                             .notifyPostBusinessEvent(new LoanDisbursalTransactionBusinessEvent(disbursementTransaction));
                 }
@@ -797,19 +779,17 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 disburseLoan(command, configurationDomainService.isPaymentTypeApplicableForDisbursementCharge(), paymentDetail, loan,
                         currentUser, changes, scheduleGeneratorDTO);
 
-                loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+                loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
 
                 LocalDate firstInstallmentDueDate = loan.fetchRepaymentScheduleInstallment(1).getDueDate();
                 if (loan.isInterestBearingAndInterestRecalculationEnabled()
                         && (DateUtils.isBeforeBusinessDate(firstInstallmentDueDate) || loan.isDisbursementMissed())) {
-                    loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+                    loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
                 }
             }
             if (!changes.isEmpty()) {
                 createNote(loan, command, changes);
                 loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
-                journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-                loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
             }
             final Set<LoanCharge> loanCharges = loan.getActiveCharges();
             final Map<Long, BigDecimal> disBuLoanCharges = new HashMap<>();
@@ -879,10 +859,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
         businessEventNotifierService.notifyPreBusinessEvent(new LoanUndoDisbursalBusinessEvent(loan));
         removeLoanCycle(loan);
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-        //
-        final MonetaryCurrency currency = loan.getCurrency();
 
         final LocalDate recalculateFrom = null;
         loan.setActualDisbursementDate(null);
@@ -894,10 +870,9 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         loanDownPaymentTransactionValidator.validateAccountStatus(loan, LoanEvent.LOAN_DISBURSAL_UNDO);
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.LOAN_DISBURSAL_UNDO,
                 loan.getDisbursementDate());
-        final Map<String, Object> changes = undoDisbursal(loan, scheduleGeneratorDTO, existingTransactionIds,
-                existingReversedTransactionIds);
+        final Map<String, Object> changes = undoDisbursal(loan, scheduleGeneratorDTO);
 
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
 
         if (!changes.isEmpty()) {
             if (loan.isTopup() && loan.getClientId() != null) {
@@ -912,11 +887,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
             this.accountTransfersWritePlatformService.reverseAllTransactions(loanId, PortfolioAccountType.LOAN);
             createNote(loan, command, changes);
-            boolean isAccountTransfer = false;
-            final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                    existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-            journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanUndoDisbursalBusinessEvent(loan));
         }
 
@@ -1031,8 +1001,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         reprocessLoanTransactionsService.reprocessTransactions(loan);
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
     }
 
@@ -1046,10 +1016,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         businessEventNotifierService.notifyPreBusinessEvent(new LoanTransactionInterestPaymentWaiverPreBusinessEvent(loan));
 
-        // save already existing transaction ids
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         final String noteText = command.stringValueOfParameterNamed("note");
         final Map<String, Object> changes = new LinkedHashMap<>();
 
@@ -1061,13 +1027,14 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         loanTransactionValidator.validateLoanTransactionInterestPaymentWaiverAfterRecalculation(loan);
 
         loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newInterestPaymentWaiverTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newInterestPaymentWaiverTransaction, false, false);
 
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
 
         saveNote(noteText, loan, newInterestPaymentWaiverTransaction);
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
         loanAccountDomainService.setLoanDelinquencyTag(loan, newInterestPaymentWaiverTransaction.getTransactionDate());
 
         // disable all active standing orders linked to this loan if status changes to closed
@@ -1079,9 +1046,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         // Finished Notification
         final LoanTransactionBusinessEvent transactionRepaymentEvent = new LoanTransactionInterestPaymentWaiverPostBusinessEvent(
                 newInterestPaymentWaiverTransaction);
-
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(transactionRepaymentEvent);
 
@@ -1170,7 +1134,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         final boolean allowTransactionsOnHoliday = this.configurationDomainService.allowTransactionsOnHolidayEnabled();
         for (final SingleRepaymentCommand singleLoanRepaymentCommand : repaymentCommand) {
             if (singleLoanRepaymentCommand != null) {
-                Loan loan = this.loanRepositoryWrapper.findOneWithNotFoundDetection(singleLoanRepaymentCommand.getLoanId());
+                Loan loan = this.loanAssembler.assembleFrom(singleLoanRepaymentCommand.getLoanId());
                 final List<Holiday> holidays = this.holidayRepository.findByOfficeIdAndGreaterThanDate(loan.getOfficeId(),
                         singleLoanRepaymentCommand.getTransactionDate());
                 final WorkingDays workingDays = this.workingDaysRepository.findOne();
@@ -1318,9 +1282,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
         checkClientOrGroupActive(loan);
 
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         businessEventNotifierService.notifyPreBusinessEvent(new LoanChargebackTransactionBusinessEvent(loanTransaction));
 
         final LocalDate transactionDate = DateUtils.getBusinessLocalDate();
@@ -1351,6 +1312,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         handleChargebackTransaction(loan, newTransaction);
 
         newTransaction = this.loanTransactionRepository.saveAndFlush(newTransaction);
+        // Create journal entries immediately for this transaction
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newTransaction, false, false);
 
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
 
@@ -1361,9 +1324,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             this.noteRepository.save(note);
         }
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, transactionDate);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanChargebackTransactionBusinessEvent(newTransaction));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
 
@@ -1412,9 +1373,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         Loan loan = this.loanAssembler.assembleFrom(loanId);
         checkClientOrGroupActive(loan);
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         final Money transactionAmountAsMoney = Money.of(loan.getCurrency(), transactionAmount);
         Money unrecognizedIncome = transactionAmountAsMoney.zero();
         Money interestComponent = transactionAmountAsMoney;
@@ -1439,14 +1397,15 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 LoanEvent.LOAN_REPAYMENT_OR_WAIVER);
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.LOAN_REPAYMENT_OR_WAIVER,
                 waiveInterestTransaction.getTransactionDate());
-        waiveInterest(loan, waiveInterestTransaction, existingTransactionIds, existingReversedTransactionIds, scheduleGeneratorDTO);
+        waiveInterest(loan, waiveInterestTransaction, scheduleGeneratorDTO);
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         this.loanTransactionRepository.saveAndFlush(waiveInterestTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(waiveInterestTransaction, false, false);
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
 
         final String noteText = command.stringValueOfParameterNamed("note");
@@ -1457,11 +1416,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
         loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
-
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanWaiveInterestBusinessEvent(waiveInterestTransaction));
         return new CommandProcessingResultBuilder() //
@@ -1508,10 +1464,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 StatusEnum.WRITE_OFF.getValue(), EntityTables.LOAN.getForeignKeyColumnNameOnDatatable(), loan.productId());
 
         removeLoanCycle(loan);
-
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         updateLoanCounters(loan, loan.getDisbursementDate());
 
         LocalDate recalculateFrom = null;
@@ -1533,16 +1485,17 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 .withLoanId(loanId) //
                 .with(changes);
 
-        final Optional<LoanTransaction> loanTransactionOptional = closeAsWrittenOff(loan, command, changes, existingTransactionIds,
-                existingReversedTransactionIds, currentUser, scheduleGeneratorDTO);
+        final Optional<LoanTransaction> loanTransactionOptional = closeAsWrittenOff(loan, command, changes, currentUser,
+                scheduleGeneratorDTO);
 
         if (loanTransactionOptional.isPresent()) {
             final LoanTransaction loanTransaction = loanTransactionOptional.get();
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
             if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
             }
             this.loanTransactionRepository.saveAndFlush(loanTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(loanTransaction, false, false);
             saveLoanWithDataIntegrityViolationChecks(loan);
             final String noteText = command.stringValueOfParameterNamed("note");
             if (StringUtils.isNotBlank(noteText)) {
@@ -1551,11 +1504,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 this.noteRepository.save(note);
             }
             loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan,
-                    loan.isInterestBearingAndInterestRecalculationEnabled(), false);
+                    loan.isInterestBearingAndInterestRecalculationEnabled(), true);
             loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
-
-            journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
             businessEventNotifierService.notifyPostBusinessEvent(new LoanWrittenOffPostBusinessEvent(loanTransaction));
 
@@ -1587,9 +1537,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         changes.put("locale", command.locale());
         changes.put("dateFormat", command.dateFormat());
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         updateLoanCounters(loan, loan.getDisbursementDate());
 
         LocalDate recalculateFrom = null;
@@ -1601,15 +1548,17 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         final LocalDate closureDate = command.localDateValueOfParameterNamed(TRANSACTION_DATE);
         loanDownPaymentTransactionValidator.validateAccountStatus(loan, LoanEvent.LOAN_CLOSED);
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.REPAID_IN_FULL, closureDate);
-        final Optional<LoanTransaction> loanTransactionOptional = close(loan, command, changes, existingTransactionIds,
-                existingReversedTransactionIds, scheduleGeneratorDTO);
+        final Optional<LoanTransaction> loanTransactionOptional = close(loan, command, changes, scheduleGeneratorDTO);
 
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
-        loanTransactionOptional.ifPresent(this.loanTransactionRepository::saveAndFlush);
+        loanTransactionOptional.ifPresent(loanTransaction -> {
+            this.loanTransactionRepository.saveAndFlush(loanTransaction);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(loanTransaction, false, false);
+        });
         saveLoanWithDataIntegrityViolationChecks(loan);
 
         final String noteText = command.stringValueOfParameterNamed("note");
@@ -1619,9 +1568,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             this.noteRepository.save(note);
         }
 
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
         loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
 
@@ -1633,9 +1581,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         // disable all active standing instructions linked to the loan
         this.loanAccountDomainService.disableStandingInstructionsLinkedToClosedLoan(loan);
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
-
         CommandProcessingResult result;
         if (loanTransactionOptional.isPresent()) {
             result = new CommandProcessingResultBuilder() //
@@ -1756,17 +1701,15 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         businessEventNotifierService.notifyPreBusinessEvent(new LoanInitiateTransferBusinessEvent(loan));
 
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         ExternalId externalId = externalIdFactory.create();
         final LoanTransaction newTransferTransaction = LoanTransaction.initiateTransfer(loan.getOffice(), loan, transferDate, externalId);
         loan.addLoanTransaction(newTransferTransaction);
         loanLifecycleStateMachine.transition(LoanEvent.LOAN_INITIATE_TRANSFER, loan);
 
         this.loanTransactionRepository.saveAndFlush(newTransferTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newTransferTransaction, false, false);
         saveLoanWithDataIntegrityViolationChecks(loan);
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanInitiateTransferBusinessEvent(loan));
         return newTransferTransaction;
     }
@@ -1776,8 +1719,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     public LoanTransaction acceptLoanTransfer(final Loan loan, final LocalDate transferDate, final Office acceptedInOffice,
             final Staff loanOfficer) {
         businessEventNotifierService.notifyPreBusinessEvent(new LoanAcceptTransferBusinessEvent(loan));
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         ExternalId externalId = externalIdFactory.create();
         final LoanTransaction newTransferAcceptanceTransaction = LoanTransaction.approveTransfer(acceptedInOffice, loan, transferDate,
                 externalId);
@@ -1792,9 +1733,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
 
         this.loanTransactionRepository.saveAndFlush(newTransferAcceptanceTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newTransferAcceptanceTransaction, false, false);
         saveLoanWithDataIntegrityViolationChecks(loan);
-
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanAcceptTransferBusinessEvent(loan));
 
         return newTransferAcceptanceTransaction;
@@ -1805,9 +1745,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     public LoanTransaction withdrawLoanTransfer(final Loan loan, final LocalDate transferDate) {
         businessEventNotifierService.notifyPreBusinessEvent(new LoanWithdrawTransferBusinessEvent(loan));
 
-        final List<Long> existingTransactionIds = new ArrayList<>(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        final List<Long> existingReversedTransactionIds = new ArrayList<>(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         ExternalId externalId = externalIdFactory.create();
 
         final LoanTransaction newTransferAcceptanceTransaction = LoanTransaction.withdrawTransfer(loan.getOffice(), loan, transferDate,
@@ -1816,9 +1753,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         loanLifecycleStateMachine.transition(LoanEvent.LOAN_WITHDRAW_TRANSFER, loan);
 
         this.loanTransactionRepository.saveAndFlush(newTransferAcceptanceTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(newTransferAcceptanceTransaction, false, false);
         saveLoanWithDataIntegrityViolationChecks(loan);
-
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanWithdrawTransferBusinessEvent(loan));
 
         return newTransferAcceptanceTransaction;
@@ -2019,9 +1955,9 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                             holidays, workingDays, isSkipRepaymentOnFirstMonth, numberOfDays);
                 }
 
-                loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+                loanAccrualsProcessingService.reprocessExistingAccruals(loan, false);
                 if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-                    loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+                    loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, false);
                 }
                 saveLoanWithDataIntegrityViolationChecks(loan);
                 businessEventNotifierService.notifyPostBusinessEvent(new LoanRescheduledDueCalendarChangeBusinessEvent(loan));
@@ -2193,8 +2129,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         Loan loan = this.loanAssembler.assembleFrom(loanId);
         checkClientOrGroupActive(loan);
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
         if (!loan.isClosedWrittenOff()) {
             throw new PlatformServiceUnavailableException("error.msg.loan.status.not.written.off.update.not.allowed",
                     "Loan :" + loanId + " update not allowed as loan status is not written off", loanId);
@@ -2207,20 +2141,19 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         businessEventNotifierService.notifyPreBusinessEvent(new LoanUndoWrittenOffBusinessEvent(writeOffTransaction));
 
         loanDownPaymentTransactionValidator.validateAccountStatus(loan, LoanEvent.WRITE_OFF_OUTSTANDING_UNDO);
-        undoWrittenOff(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        undoWrittenOff(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(writeOffTransaction, false, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanUndoWrittenOffBusinessEvent(writeOffTransaction));
 
@@ -2331,8 +2264,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
     private CommandProcessingResult processLoanDisbursementDetail(Loan loan, Long loanId, JsonCommand command,
             LoanDisbursementDetails loanDisbursementDetails) {
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
         final Map<String, Object> changes = new LinkedHashMap<>();
         LocalDate recalculateFrom = null;
         ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
@@ -2352,9 +2283,9 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             }
         }
 
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
@@ -2362,12 +2293,9 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             createLoanScheduleArchive(loan, scheduleGeneratorDTO);
         }
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
-
         return new CommandProcessingResultBuilder() //
                 .withOfficeId(loan.getOfficeId()) //
                 .withClientId(loan.getClientId()) //
@@ -2416,18 +2344,15 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             ScheduleGeneratorDTO generatorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFrom);
             loanScheduleService.recalculateScheduleFromLastTransaction(loan, generatorDTO, existingTransactionIds,
                     existingReversedTransactionIds);
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
             if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
             }
 
             loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
             loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan,
-                    loan.isInterestBearingAndInterestRecalculationEnabled(), false);
+                    loan.isInterestBearingAndInterestRecalculationEnabled(), true);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanInterestRecalculationBusinessEvent(loan));
-
-            journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         } else {
             loanScheduleService.recalculateScheduleFromLastTransaction(loan, null, existingTransactionIds, existingReversedTransactionIds,
                     true);
@@ -2511,10 +2436,10 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                 loanScheduleService.regenerateRepaymentSchedule(loan, scheduleGeneratorDTO);
             }
         }
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
     }
@@ -2681,31 +2606,20 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
         businessEventNotifierService.notifyPreBusinessEvent(new LoanUndoLastDisbursalBusinessEvent(loan));
 
-        final MonetaryCurrency currency = loan.getCurrency();
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, recalculateFromDate);
 
         loanDownPaymentTransactionValidator.validateAccountStatus(loan, LoanEvent.LOAN_DISBURSAL_UNDO_LAST);
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.LOAN_DISBURSAL_UNDO_LAST,
                 loan.getDisbursementDate());
-        final Map<String, Object> changes = undoLastDisbursal(scheduleGeneratorDTO, existingTransactionIds, existingReversedTransactionIds,
-                loan);
-
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-        if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
-        }
+        final Map<String, Object> changes = undoLastDisbursal(scheduleGeneratorDTO, loan);
 
         if (!changes.isEmpty()) {
             loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
+                loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
+            }
             createNote(loan, command, changes);
-            boolean isAccountTransfer = false;
-            final AccountingBridgeDataDTO accountingBridgeData = loanAccountingBridgeMapper.deriveAccountingBridgeData(currency.getCode(),
-                    existingTransactionIds, existingReversedTransactionIds, isAccountTransfer, loan);
-            journalEntryWritePlatformService.createJournalEntriesForLoan(accountingBridgeData);
-            loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
             businessEventNotifierService.notifyPostBusinessEvent(new LoanUndoLastDisbursalBusinessEvent(loan));
         }
 
@@ -2813,10 +2727,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         } else {
             loan.markAsChargedOff(transactionDate, currentUser, null);
         }
-
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         final LoanTransaction chargeOffTransaction = LoanTransaction.chargeOff(loan, transactionDate, txnExternalId);
 
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
@@ -2833,6 +2743,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             loan.addLoanTransaction(chargeOffTransaction);
         }
         loanTransactionRepository.saveAndFlush(chargeOffTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(chargeOffTransaction, false, false);
 
         saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
 
@@ -2849,13 +2760,12 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                         : DateUtils.isAfter(transaction.getTransactionDate(), transactionDate))
                 .forEach(transaction -> {
                     transaction.reverse();
+                    journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
                     final LoanAdjustTransactionBusinessEvent.Data data = new LoanAdjustTransactionBusinessEvent.Data(transaction);
                     businessEventNotifierService.notifyPostBusinessEvent(new LoanAdjustTransactionBusinessEvent(data));
                 });
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanChargeOffPostBusinessEvent(chargeOffTransaction));
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
         return new CommandProcessingResultBuilder() //
                 .withCommandId(command.commandId()) //
                 .withEntityId(chargeOffTransaction.getId()) //
@@ -2873,8 +2783,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         this.loanTransactionValidator.validateUndoChargeOff(command.json());
         final Long loanId = command.getLoanId();
         final Loan loan = this.loanAssembler.assembleFrom(loanId);
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
         checkClientOrGroupActive(loan);
         if (!loan.isOpen()) {
             throw new GeneralPlatformDomainRuleException("error.msg.loan.is.not.active",
@@ -2906,6 +2814,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         loan.liftChargeOff();
         loanTransactionRepository.saveAndFlush(chargedOffTransaction);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(chargedOffTransaction, false, false);
 
         final ScheduleGeneratorDTO scheduleGeneratorDTO = this.loanUtilService.buildScheduleGeneratorDTO(loan, null, null);
         if (loan.isCumulativeSchedule() && loan.isInterestBearingAndInterestRecalculationEnabled()) {
@@ -2917,7 +2826,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         reprocessLoanTransactionsService.reprocessTransactions(loan);
 
         saveLoanWithDataIntegrityViolationChecks(loan);
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanUndoChargeOffBusinessEvent(chargedOffTransaction));
 
         return new CommandProcessingResultBuilder() //
@@ -2956,9 +2864,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         final PaymentDetail paymentDetail = this.paymentDetailWritePlatformService.createAndPersistPaymentDetail(command, changes);
         // Create note
         createNote(loan, command, changes);
-        // Initial transaction ids for journal entry generation
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
         // Create refund transaction(s)
         final Boolean interestRefundCalculation = command.booleanObjectValueOfParameterNamed("interestRefundCalculation");
         Pair<LoanTransaction, LoanTransaction> refundTransactions = loanAccountDomainService.makeRefund(loan, scheduleGeneratorDTO,
@@ -2967,8 +2872,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         LoanTransaction interestRefundTransaction = refundTransactions.getRight();
         // Accrual reprocessing
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
@@ -2980,20 +2885,21 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         //// Mark Post Dated Check as paid., Do we need this for refund?
         loanAccountDomainService.updateAndSavePostDatedChecksForIndividualAccount(loan, refundTransaction);
         if (interestRefundTransaction != null) {
-            loanAccountDomainService.updateAndSavePostDatedChecksForIndividualAccount(loan, refundTransaction);
+            loanAccountDomainService.updateAndSavePostDatedChecksForIndividualAccount(loan, interestRefundTransaction);
         }
         // Collateral management
         loanAccountDomainService.updateAndSaveLoanCollateralTransactionsForIndividualAccounts(loan, refundTransaction);
         if (interestRefundTransaction != null) {
-            loanAccountDomainService.updateAndSaveLoanCollateralTransactionsForIndividualAccounts(loan, refundTransaction);
+            loanAccountDomainService.updateAndSaveLoanCollateralTransactionsForIndividualAccounts(loan, interestRefundTransaction);
         }
         // Raise business events
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
-        // Create journal entries for the new transaction(s)
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(refundTransaction, false, false);
+        if (interestRefundTransaction != null) {
+            journalEntryPoster.postJournalEntriesForLoanTransaction(interestRefundTransaction, false, false);
+        }
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
 
         Long entityId = refundTransaction.getId();
@@ -3070,9 +2976,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         createNote(loan, command, changes);
 
-        final List<Long> existingTransactionIds = loanTransactionRepository.findTransactionIdsByLoan(loan);
-        final List<Long> existingReversedTransactionIds = loanTransactionRepository.findReversedTransactionIdsByLoan(loan);
-
         final LoanTransaction interestRefundTxn = loanAccountDomainService.createManualInterestRefundWithAmount(loan, targetTransaction,
                 amount, paymentDetail, txnExternalId);
 
@@ -3111,8 +3014,8 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
 
         // Accrual reprocessing
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.reprocessExistingAccruals(loan);
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
@@ -3123,10 +3026,9 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         loanAccountDomainService.updateAndSaveLoanCollateralTransactionsForIndividualAccounts(loan, interestRefundTxn);
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(interestRefundTxn, false, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
 
         return new CommandProcessingResultBuilder() //
@@ -3194,13 +3096,10 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         }
     }
 
-    private Map<String, Object> undoDisbursal(final Loan loan, final ScheduleGeneratorDTO scheduleGeneratorDTO,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds) {
+    private Map<String, Object> undoDisbursal(final Loan loan, final ScheduleGeneratorDTO scheduleGeneratorDTO) {
         final Map<String, Object> actualChanges = new LinkedHashMap<>();
         final LoanStatus currentStatus = loan.getStatus();
         final LoanStatus statusEnum = this.loanLifecycleStateMachine.dryTransition(LoanEvent.LOAN_DISBURSAL_UNDO, loan);
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
         if (!statusEnum.hasStateOf(currentStatus)) {
             this.loanLifecycleStateMachine.transition(LoanEvent.LOAN_DISBURSAL_UNDO, loan); // tis will update the loan
                                                                                             // status
@@ -3293,6 +3192,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         for (final LoanTransaction transaction : loan.getLoanTransactions()) {
             loanChargeValidator.validateRepaymentTypeTransactionNotBeforeAChargeRefund(transaction.getLoan(), transaction, "reversed");
             transaction.reverse();
+            journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
             if (transaction.getId() != null) {
                 retainTransactions.add(transaction);
             }
@@ -3301,8 +3201,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     }
 
     private Optional<LoanTransaction> closeAsWrittenOff(final Loan loan, final JsonCommand command, final Map<String, Object> changes,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds, final AppUser currentUser,
-            final ScheduleGeneratorDTO scheduleGeneratorDTO) {
+            final AppUser currentUser, final ScheduleGeneratorDTO scheduleGeneratorDTO) {
         closeDisbursements(loan, scheduleGeneratorDTO);
 
         final LocalDate writtenOffOnLocalDate = command.localDateValueOfParameterNamed(TRANSACTION_DATE);
@@ -3315,9 +3214,6 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
             return Optional.empty();
         }
 
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         final String txnExternalId = command.stringValueOfParameterNamedAllowingNull(EXTERNAL_ID);
 
         ExternalId externalId = ExternalIdFactory.produce(txnExternalId);
@@ -3379,11 +3275,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     }
 
     private Optional<LoanTransaction> close(final Loan loan, final JsonCommand command, final Map<String, Object> changes,
-            final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds,
             final ScheduleGeneratorDTO scheduleGeneratorDTO) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         final LocalDate closureDate = command.localDateValueOfParameterNamed(TRANSACTION_DATE);
         final String txnExternalId = command.stringValueOfParameterNamedAllowingNull(EXTERNAL_ID);
 
@@ -3489,17 +3381,13 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         reprocessLoanTransactionsService.reprocessTransactions(loan);
     }
 
-    private Map<String, Object> undoLastDisbursal(final ScheduleGeneratorDTO scheduleGeneratorDTO, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final Loan loan) {
+    private Map<String, Object> undoLastDisbursal(final ScheduleGeneratorDTO scheduleGeneratorDTO, final Loan loan) {
         final Map<String, Object> actualChanges = new LinkedHashMap<>();
         List<LoanTransaction> loanTransactions = loan.retrieveListOfTransactionsByType(LoanTransactionType.DISBURSEMENT);
         loanTransactions.sort(Comparator.comparing(LoanTransaction::getId));
         final LoanTransaction lastDisbursalTransaction = loanTransactions.getLast();
         final LocalDate lastTransactionDate = lastDisbursalTransaction.getTransactionDate();
 
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         loanTransactions = loanTransactionRepository.findNonReversedMonetaryTransactionsByLoan(loan);
         Collections.reverse(loanTransactions);
         for (final LoanTransaction previousTransaction : loanTransactions) {
@@ -3530,18 +3418,13 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
         return actualChanges;
     }
 
-    private void waiveInterest(final Loan loan, final LoanTransaction waiveInterestTransaction, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final ScheduleGeneratorDTO scheduleGeneratorDTO) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
+    private void waiveInterest(final Loan loan, final LoanTransaction waiveInterestTransaction,
+            final ScheduleGeneratorDTO scheduleGeneratorDTO) {
         loanDownPaymentHandlerService.handleRepaymentOrRecoveryOrWaiverTransaction(loan, waiveInterestTransaction, null,
                 scheduleGeneratorDTO);
     }
 
-    private void undoWrittenOff(final Loan loan, final List<Long> existingTransactionIds, final List<Long> existingReversedTransactionIds) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
+    private void undoWrittenOff(final Loan loan) {
         final LoanTransaction writeOffTransaction = loan.findWriteOffTransaction();
         loanChargeValidator.validateRepaymentTypeTransactionNotBeforeAChargeRefund(writeOffTransaction.getLoan(), writeOffTransaction,
                 "reversed");
@@ -3558,7 +3441,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
     /**
      * Reverse only disbursement, accruals, and repayments at disbursal transactions
      */
-    public void reverseExistingTransactionsTillLastDisbursal(final Loan loan, final LoanTransaction lastDisbursalTransaction) {
+    public void reverseExistingTransactionsTillLastDisbursal(Loan loan, final LoanTransaction lastDisbursalTransaction) {
         LoanCharge chargeToDeactivate = null;
 
         for (final LoanCharge charge : loan.getCharges()) {
@@ -3590,6 +3473,7 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                     && transaction.isAllowTypeTransactionAtTheTimeOfLastUndo()) {
                 loanChargeValidator.validateRepaymentTypeTransactionNotBeforeAChargeRefund(transaction.getLoan(), transaction, "reversed");
                 transaction.reverse();
+                journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
             }
         }
 
@@ -3609,9 +3493,10 @@ public class LoanWritePlatformServiceJpaRepositoryImpl implements LoanWritePlatf
                     .max(Comparator.comparing(LoanTransaction::getId));
 
             // reverse the down-payment transaction
-            downPaymentTransaction.ifPresent(tr -> {
-                loanChargeValidator.validateRepaymentTypeTransactionNotBeforeAChargeRefund(tr.getLoan(), tr, "reversed");
-                tr.reverse();
+            downPaymentTransaction.ifPresent(transaction -> {
+                loanChargeValidator.validateRepaymentTypeTransactionNotBeforeAChargeRefund(transaction.getLoan(), transaction, "reversed");
+                transaction.reverse();
+                journalEntryPoster.postJournalEntriesForLoanTransaction(transaction, false, false);
             });
         }
     }

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/ReprocessLoanTransactionsServiceImpl.java

@@ -24,6 +24,10 @@ import java.util.Optional;
 import java.util.Set;
 import lombok.RequiredArgsConstructor;
 import org.apache.fineract.infrastructure.core.service.ThreadLocalContextUtil;
+import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanAccrualAdjustmentTransactionBusinessEvent;
+import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanAccrualTransactionCreatedBusinessEvent;
+import org.apache.fineract.infrastructure.event.business.domain.loan.transaction.LoanTransactionBusinessEvent;
+import org.apache.fineract.infrastructure.event.business.service.BusinessEventNotifierService;
 import org.apache.fineract.organisation.monetary.domain.MonetaryCurrency;
 import org.apache.fineract.organisation.monetary.domain.Money;
 import org.apache.fineract.portfolio.interestpauses.service.LoanAccountTransfersService;
@@ -56,6 +60,8 @@ public class ReprocessLoanTransactionsServiceImpl implements ReprocessLoanTransa
     private final LoanBalanceService loanBalanceService;
     private final LoanTransactionRepository loanTransactionRepository;
     private final LoanTransactionService loanTransactionService;
+    private final LoanJournalEntryPoster loanJournalEntryPoster;
+    private final BusinessEventNotifierService businessEventNotifierService;
 
     @Override
     public void reprocessTransactions(final Loan loan) {
@@ -191,8 +197,19 @@ public class ReprocessLoanTransactionsServiceImpl implements ReprocessLoanTransa
 
             loanAccountService.saveLoanTransactionWithDataIntegrityViolationChecks(newTransaction);
 
+            // Create journal entries for new transaction
+            loanJournalEntryPoster.postJournalEntriesForLoanTransaction(newTransaction, false, false);
+            if (oldTransaction == null && (newTransaction.isAccrual() || newTransaction.isAccrualAdjustment())) {
+                final LoanTransactionBusinessEvent businessEvent = newTransaction.isAccrual()
+                        ? new LoanAccrualTransactionCreatedBusinessEvent(newTransaction)
+                        : new LoanAccrualAdjustmentTransactionBusinessEvent(newTransaction);
+                businessEventNotifierService.notifyPostBusinessEvent(businessEvent);
+            }
+
             if (oldTransaction != null) {
                 loanAccountTransfersService.updateLoanTransaction(oldTransaction.getId(), newTransaction);
+                // Create reversal journal entries for old transaction if it exists (reverse-replay scenario)
+                loanJournalEntryPoster.postJournalEntriesForLoanTransaction(oldTransaction, false, false);
             }
         }
         replayedTransactionBusinessEventService.raiseTransactionReplayedEvents(changedTransactionDetail);

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/service/adjustment/LoanAdjustmentServiceImpl.java

@@ -64,7 +64,6 @@ import org.apache.fineract.portfolio.loanaccount.repository.LoanCapitalizedIncom
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanTransactionValidator;
 import org.apache.fineract.portfolio.loanaccount.service.BuyDownFeePlatformService;
-import org.apache.fineract.portfolio.loanaccount.service.LoanAccrualTransactionBusinessEventService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanAccrualsProcessingService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanBalanceService;
 import org.apache.fineract.portfolio.loanaccount.service.LoanDownPaymentHandlerService;
@@ -94,7 +93,6 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
     private final LoanUtilService loanUtilService;
     private final LoanRepaymentScheduleInstallmentRepository loanRepaymentScheduleInstallmentRepository;
     private final LoanLifecycleStateMachine loanLifecycleStateMachine;
-    private final LoanAccrualTransactionBusinessEventService loanAccrualTransactionBusinessEventService;
     private final LoanDownPaymentHandlerService loanDownPaymentHandlerService;
     private final LoanAccrualsProcessingService loanAccrualsProcessingService;
     private final LoanChargeValidator loanChargeValidator;
@@ -115,9 +113,6 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
         ExternalId reversalTxnExternalId = parameter.getReversalTxnExternalId();
         String noteText = parameter.getNoteText();
 
-        final List<Long> existingTransactionIds = new ArrayList<>();
-        final List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         final Money transactionAmountAsMoney = Money.of(loan.getCurrency(), transactionAmount);
         LoanTransaction newTransactionDetail = LoanTransaction.repaymentType(transactionToAdjust.getTypeOf(), loan.getOffice(),
                 transactionAmountAsMoney, paymentDetail, transactionDate, txnExternalId, transactionToAdjust.getChargeRefundChargeType());
@@ -220,12 +215,11 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
         loanTransactionValidator.validateRepaymentDateIsOnNonWorkingDay(newTransactionDetail.getTransactionDate(),
                 holidayDetailDTO.getWorkingDays(), holidayDetailDTO.isAllowTransactionsOnNonWorkingDay());
 
-        adjustExistingTransaction(loan, newTransactionDetail, transactionToAdjust, existingTransactionIds, existingReversedTransactionIds,
-                scheduleGeneratorDTO, reversalTxnExternalId);
+        adjustExistingTransaction(loan, newTransactionDetail, transactionToAdjust, scheduleGeneratorDTO, reversalTxnExternalId);
 
-        loanAccrualsProcessingService.reprocessExistingAccruals(loan);
+        loanAccrualsProcessingService.reprocessExistingAccruals(loan, true);
         if (loan.isInterestBearingAndInterestRecalculationEnabled()) {
-            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan);
+            loanAccrualsProcessingService.processIncomePostingAndAccruals(loan, true);
         }
 
         boolean thereIsNewTransaction = newTransactionDetail.isGreaterThanZero();
@@ -234,6 +228,7 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
                 this.paymentDetailWritePlatformService.persistPaymentDetail(paymentDetail);
             }
             this.loanTransactionRepository.saveAndFlush(newTransactionDetail);
+            journalEntryPoster.postJournalEntriesForLoanTransaction(newTransactionDetail, false, false);
         }
 
         loan = saveAndFlushLoanWithDataIntegrityViolationChecks(loan);
@@ -267,7 +262,7 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
         loanLifecycleStateMachine.determineAndTransition(loan, loan.getLastUserTransactionDate());
 
         loanAccrualsProcessingService.processAccrualsOnInterestRecalculation(loan, loan.isInterestBearingAndInterestRecalculationEnabled(),
-                false);
+                true);
 
         this.loanAccountDomainService.setLoanDelinquencyTag(loan, DateUtils.getBusinessLocalDate());
 
@@ -283,8 +278,7 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
             entityExternalId = newTransactionDetail.getExternalId();
         }
 
-        journalEntryPoster.postJournalEntries(loan, existingTransactionIds, existingReversedTransactionIds);
-        loanAccrualTransactionBusinessEventService.raiseBusinessEventForAccrualTransactions(loan, existingTransactionIds);
+        journalEntryPoster.postJournalEntriesForLoanTransaction(transactionToAdjust, false, false);
         businessEventNotifierService.notifyPostBusinessEvent(new LoanBalanceChangedBusinessEvent(loan));
         businessEventNotifierService.notifyPostBusinessEvent(new LoanAdjustTransactionBusinessEvent(eventData));
 
@@ -300,12 +294,8 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
     }
 
     public void adjustExistingTransaction(final Loan loan, final LoanTransaction newTransactionDetail,
-            final LoanTransaction transactionForAdjustment, final List<Long> existingTransactionIds,
-            final List<Long> existingReversedTransactionIds, final ScheduleGeneratorDTO scheduleGeneratorDTO,
+            final LoanTransaction transactionForAdjustment, final ScheduleGeneratorDTO scheduleGeneratorDTO,
             final ExternalId reversalExternalId) {
-        existingTransactionIds.addAll(loanTransactionRepository.findTransactionIdsByLoan(loan));
-        existingReversedTransactionIds.addAll(loanTransactionRepository.findReversedTransactionIdsByLoan(loan));
-
         loanTransactionValidator.validateActivityNotBeforeClientOrGroupTransferDate(loan, LoanEvent.LOAN_REPAYMENT_OR_WAIVER,
                 transactionForAdjustment.getTransactionDate());
 
@@ -336,6 +326,7 @@ public class LoanAdjustmentServiceImpl implements LoanAdjustmentService {
                                 loanTransaction, "reversed");
                         loanTransaction.reverse();
                         loanTransaction.manuallyAdjustedOrReversed();
+                        journalEntryPoster.postJournalEntriesForLoanTransaction(loanTransaction, false, false);
                         LoanAdjustTransactionBusinessEvent.Data eventData = new LoanAdjustTransactionBusinessEvent.Data(loanTransaction);
                         businessEventNotifierService.notifyPostBusinessEvent(new LoanAdjustTransactionBusinessEvent(eventData));
                     });

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanaccount/starter/LoanAccountConfiguration.java

@@ -18,7 +18,6 @@
  */
 package org.apache.fineract.portfolio.loanaccount.starter;
 
-import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.cob.service.LoanAccountLockService;
 import org.apache.fineract.infrastructure.accountnumberformat.domain.AccountNumberFormatRepositoryWrapper;
 import org.apache.fineract.infrastructure.codes.domain.CodeValueRepositoryWrapper;
@@ -83,7 +82,6 @@ import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanSchedul
 import org.apache.fineract.portfolio.loanaccount.loanschedule.service.LoanScheduleAssembler;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.service.LoanScheduleCalculationPlatformService;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.service.LoanScheduleHistoryWritePlatformService;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanaccount.mapper.LoanChargeMapper;
 import org.apache.fineract.portfolio.loanaccount.mapper.LoanCollateralManagementMapper;
 import org.apache.fineract.portfolio.loanaccount.mapper.LoanMapper;
@@ -306,29 +304,27 @@ public class LoanAccountConfiguration {
             LoanAssembler loanAssembler, ChargeRepositoryWrapper chargeRepository,
             BusinessEventNotifierService businessEventNotifierService, LoanTransactionRepository loanTransactionRepository,
             AccountTransfersWritePlatformService accountTransfersWritePlatformService, LoanRepositoryWrapper loanRepositoryWrapper,
-            JournalEntryWritePlatformService journalEntryWritePlatformService, LoanAccountDomainService loanAccountDomainService,
-            LoanChargeRepository loanChargeRepository, LoanWritePlatformService loanWritePlatformService, LoanUtilService loanUtilService,
+            LoanAccountDomainService loanAccountDomainService, LoanChargeRepository loanChargeRepository,
+            LoanWritePlatformService loanWritePlatformService, LoanUtilService loanUtilService,
             LoanChargeReadPlatformService loanChargeReadPlatformService, LoanLifecycleStateMachine loanLifecycleStateMachine,
             AccountAssociationsReadPlatformService accountAssociationsReadPlatformService, FromJsonHelper fromApiJsonHelper,
             ConfigurationDomainService configurationDomainService,
             LoanRepaymentScheduleTransactionProcessorFactory loanRepaymentScheduleTransactionProcessorFactory,
             ExternalIdFactory externalIdFactory, AccountTransferDetailRepository accountTransferDetailRepository,
             LoanChargeAssembler loanChargeAssembler, PaymentDetailWritePlatformService paymentDetailWritePlatformService,
-            NoteRepository noteRepository, LoanAccrualTransactionBusinessEventService loanAccrualTransactionBusinessEventService,
-            LoanAccrualsProcessingService loanAccrualsProcessingService,
+            NoteRepository noteRepository, LoanAccrualsProcessingService loanAccrualsProcessingService,
             LoanDownPaymentTransactionValidator loanDownPaymentTransactionValidator, LoanChargeValidator loanChargeValidator,
             LoanScheduleService loanScheduleService, ReprocessLoanTransactionsService reprocessLoanTransactionsService,
-            LoanAccountService loanAccountService, LoanAdjustmentService loanAdjustmentService,
-            LoanAccountingBridgeMapper loanAccountingBridgeMapper, LoanChargeService loanChargeService) {
+            LoanAccountService loanAccountService, LoanAdjustmentService loanAdjustmentService, LoanChargeService loanChargeService,
+            LoanJournalEntryPoster loanJournalEntryPoster) {
         return new LoanChargeWritePlatformServiceImpl(loanChargeApiJsonValidator, loanAssembler, chargeRepository,
                 businessEventNotifierService, loanTransactionRepository, accountTransfersWritePlatformService, loanRepositoryWrapper,
-                journalEntryWritePlatformService, loanAccountDomainService, loanChargeRepository, loanWritePlatformService, loanUtilService,
-                loanChargeReadPlatformService, loanLifecycleStateMachine, accountAssociationsReadPlatformService, fromApiJsonHelper,
-                configurationDomainService, loanRepaymentScheduleTransactionProcessorFactory, externalIdFactory,
-                accountTransferDetailRepository, loanChargeAssembler, paymentDetailWritePlatformService, noteRepository,
-                loanAccrualTransactionBusinessEventService, loanAccrualsProcessingService, loanDownPaymentTransactionValidator,
+                loanAccountDomainService, loanChargeRepository, loanWritePlatformService, loanUtilService, loanChargeReadPlatformService,
+                loanLifecycleStateMachine, accountAssociationsReadPlatformService, fromApiJsonHelper, configurationDomainService,
+                loanRepaymentScheduleTransactionProcessorFactory, externalIdFactory, accountTransferDetailRepository, loanChargeAssembler,
+                paymentDetailWritePlatformService, noteRepository, loanAccrualsProcessingService, loanDownPaymentTransactionValidator,
                 loanChargeValidator, loanScheduleService, reprocessLoanTransactionsService, loanAccountService, loanAdjustmentService,
-                loanAccountingBridgeMapper, loanChargeService);
+                loanChargeService, loanJournalEntryPoster);
     }
 
     @Bean
@@ -415,10 +411,10 @@ public class LoanAccountConfiguration {
             LoanUpdateCommandFromApiJsonDeserializer loanUpdateCommandFromApiJsonDeserializer, LoanRepositoryWrapper loanRepositoryWrapper,
             LoanAccountDomainService loanAccountDomainService, NoteRepository noteRepository,
             LoanTransactionRepository loanTransactionRepository, LoanTransactionRelationRepository loanTransactionRelationRepository,
-            LoanAssembler loanAssembler, JournalEntryWritePlatformService journalEntryWritePlatformService,
-            CalendarInstanceRepository calendarInstanceRepository, PaymentDetailWritePlatformService paymentDetailWritePlatformService,
-            HolidayRepositoryWrapper holidayRepository, ConfigurationDomainService configurationDomainService,
-            WorkingDaysRepositoryWrapper workingDaysRepository, AccountTransfersWritePlatformService accountTransfersWritePlatformService,
+            LoanAssembler loanAssembler, CalendarInstanceRepository calendarInstanceRepository,
+            PaymentDetailWritePlatformService paymentDetailWritePlatformService, HolidayRepositoryWrapper holidayRepository,
+            ConfigurationDomainService configurationDomainService, WorkingDaysRepositoryWrapper workingDaysRepository,
+            AccountTransfersWritePlatformService accountTransfersWritePlatformService,
             AccountTransfersReadPlatformService accountTransfersReadPlatformService,
             AccountAssociationsReadPlatformService accountAssociationsReadPlatformService, LoanReadPlatformService loanReadPlatformService,
             FromJsonHelper fromApiJsonHelper, CalendarRepository calendarRepository,
@@ -440,25 +436,24 @@ public class LoanAccountConfiguration {
             LoanDisbursementService loanDisbursementService, LoanScheduleService loanScheduleService,
             LoanChargeValidator loanChargeValidator, LoanOfficerService loanOfficerService,
             ReprocessLoanTransactionsService reprocessLoanTransactionsService, LoanAccountService loanAccountService,
-            LoanJournalEntryPoster journalEntryPoster, LoanAdjustmentService loanAdjustmentService,
-            LoanAccountingBridgeMapper loanAccountingBridgeMapper, LoanMapper loanMapper,
+            LoanJournalEntryPoster journalEntryPoster, LoanAdjustmentService loanAdjustmentService, LoanMapper loanMapper,
             LoanTransactionProcessingService loanTransactionProcessingService, final LoanBalanceService loanBalanceService,
             LoanTransactionService loanTransactionService) {
         return new LoanWritePlatformServiceJpaRepositoryImpl(context, loanTransactionValidator, loanUpdateCommandFromApiJsonDeserializer,
                 loanRepositoryWrapper, loanAccountDomainService, noteRepository, loanTransactionRepository,
-                loanTransactionRelationRepository, loanAssembler, journalEntryWritePlatformService, calendarInstanceRepository,
-                paymentDetailWritePlatformService, holidayRepository, configurationDomainService, workingDaysRepository,
-                accountTransfersWritePlatformService, accountTransfersReadPlatformService, accountAssociationsReadPlatformService,
-                loanReadPlatformService, fromApiJsonHelper, calendarRepository, loanScheduleHistoryWritePlatformService,
-                loanApplicationValidator, accountAssociationRepository, accountTransferDetailRepository, businessEventNotifierService,
-                guarantorDomainService, loanUtilService, entityDatatableChecksWritePlatformService, codeValueRepository,
-                cashierTransactionDataValidator, glimRepository, loanRepository, repaymentWithPostDatedChecksAssembler,
-                postDatedChecksRepository, loanRepaymentScheduleInstallmentRepository, loanLifecycleStateMachine, loanAccountLockService,
-                externalIdFactory, loanAccrualTransactionBusinessEventService, errorHandler, loanDownPaymentHandlerService,
-                loanTransactionAssembler, loanAccrualsProcessingService, loanOfficerValidator, loanDownPaymentTransactionValidator,
-                loanDisbursementService, loanScheduleService, loanChargeValidator, loanOfficerService, reprocessLoanTransactionsService,
-                loanAccountService, journalEntryPoster, loanAdjustmentService, loanAccountingBridgeMapper, loanMapper,
-                loanTransactionProcessingService, loanBalanceService, loanTransactionService);
+                loanTransactionRelationRepository, loanAssembler, calendarInstanceRepository, paymentDetailWritePlatformService,
+                holidayRepository, configurationDomainService, workingDaysRepository, accountTransfersWritePlatformService,
+                accountTransfersReadPlatformService, accountAssociationsReadPlatformService, loanReadPlatformService, fromApiJsonHelper,
+                calendarRepository, loanScheduleHistoryWritePlatformService, loanApplicationValidator, accountAssociationRepository,
+                accountTransferDetailRepository, businessEventNotifierService, guarantorDomainService, loanUtilService,
+                entityDatatableChecksWritePlatformService, codeValueRepository, cashierTransactionDataValidator, glimRepository,
+                loanRepository, repaymentWithPostDatedChecksAssembler, postDatedChecksRepository,
+                loanRepaymentScheduleInstallmentRepository, loanLifecycleStateMachine, loanAccountLockService, externalIdFactory,
+                loanAccrualTransactionBusinessEventService, errorHandler, loanDownPaymentHandlerService, loanTransactionAssembler,
+                loanAccrualsProcessingService, loanOfficerValidator, loanDownPaymentTransactionValidator, loanDisbursementService,
+                loanScheduleService, loanChargeValidator, loanOfficerService, reprocessLoanTransactionsService, loanAccountService,
+                journalEntryPoster, loanAdjustmentService, loanMapper, loanTransactionProcessingService, loanBalanceService,
+                loanTransactionService);
     }
 
     @Bean
@@ -476,11 +471,12 @@ public class LoanAccountConfiguration {
             LoanRefundService loanRefundService, LoanRefundValidator loanRefundValidator,
             ReprocessLoanTransactionsService reprocessLoanTransactionsService,
             LoanTransactionProcessingService loanTransactionProcessingService, LoanLifecycleStateMachine loanLifecycleStateMachine,
-            LoanBalanceService loanBalanceService, LoanTransactionService loanTransactionService) {
+            LoanBalanceService loanBalanceService, LoanTransactionService loanTransactionService,
+            LoanJournalEntryPoster journalEntryPoster) {
         return new LoanDownPaymentHandlerServiceImpl(loanTransactionRepository, businessEventNotifierService,
                 loanDownPaymentTransactionValidator, loanScheduleService, loanRefundService, loanRefundValidator,
                 reprocessLoanTransactionsService, loanTransactionProcessingService, loanLifecycleStateMachine, loanBalanceService,
-                loanTransactionService);
+                loanTransactionService, journalEntryPoster);
     }
 
     @Bean
@@ -493,19 +489,18 @@ public class LoanAccountConfiguration {
     @ConditionalOnMissingBean(LoanDisbursementService.class)
     public LoanDisbursementService loanDisbursementService(LoanChargeValidator loanChargeValidator,
             LoanDisbursementValidator loanDisbursementValidator, ReprocessLoanTransactionsService reprocessLoanTransactionsService,
-            LoanChargeService loanChargeService, LoanBalanceService loanBalanceService) {
+            LoanChargeService loanChargeService, LoanBalanceService loanBalanceService, LoanJournalEntryPoster journalEntryPoster,
+            LoanTransactionRepository loanTransactionRepository) {
         return new LoanDisbursementService(loanChargeValidator, loanDisbursementValidator, reprocessLoanTransactionsService,
-                loanChargeService, loanBalanceService);
+                loanChargeService, loanBalanceService, journalEntryPoster, loanTransactionRepository);
     }
 
     @Bean
     @ConditionalOnMissingBean(LoanChargeService.class)
     public LoanChargeService loanChargeService(final LoanChargeValidator loanChargeValidator,
             final LoanTransactionProcessingService loanTransactionProcessingService,
-            final LoanLifecycleStateMachine loanLifecycleStateMachine, final LoanBalanceService loanBalanceService,
-            final LoanTransactionRepository loanTransactionRepository) {
-        return new LoanChargeService(loanChargeValidator, loanTransactionProcessingService, loanLifecycleStateMachine, loanBalanceService,
-                loanTransactionRepository);
+            final LoanLifecycleStateMachine loanLifecycleStateMachine, final LoanBalanceService loanBalanceService) {
+        return new LoanChargeService(loanChargeValidator, loanTransactionProcessingService, loanLifecycleStateMachine, loanBalanceService);
     }
 
     @Bean
@@ -528,9 +523,8 @@ public class LoanAccountConfiguration {
     @ConditionalOnMissingBean(LoanRefundService.class)
     public LoanRefundService loanRefundService(final LoanRefundValidator loanRefundValidator,
             final LoanTransactionProcessingService loanTransactionProcessingService,
-            final LoanLifecycleStateMachine loanLifecycleStateMachine, final LoanTransactionRepository loanTransactionRepository) {
-        return new LoanRefundService(loanRefundValidator, loanTransactionProcessingService, loanLifecycleStateMachine,
-                loanTransactionRepository);
+            final LoanLifecycleStateMachine loanLifecycleStateMachine) {
+        return new LoanRefundService(loanRefundValidator, loanTransactionProcessingService, loanLifecycleStateMachine);
     }
 
     @Bean

fineract-provider/src/test/java/org/apache/fineract/infrastructure/event/external/service/serialization/serializer/loan/LoanAccountDelinquencyRangeEventSerializerTest.java

@@ -131,8 +131,7 @@ public class LoanAccountDelinquencyRangeEventSerializerTest {
     private AvroDateTimeMapper mapper;
 
     private final LoanChargeService loanChargeService = new LoanChargeService(mock(LoanChargeValidator.class),
-            mock(LoanTransactionProcessingService.class), mock(LoanLifecycleStateMachine.class), mock(LoanBalanceService.class),
-            mock(LoanTransactionRepository.class));
+            mock(LoanTransactionProcessingService.class), mock(LoanLifecycleStateMachine.class), mock(LoanBalanceService.class));
 
     private MockedStatic<MoneyHelper> moneyHelper = Mockito.mockStatic(MoneyHelper.class);
 

fineract-provider/src/test/java/org/apache/fineract/portfolio/loanaccount/service/LoanAdjustmentServiceImplTest.java

@@ -28,9 +28,7 @@ import static org.mockito.Mockito.when;
 
 import java.time.LocalDate;
 import java.time.ZoneId;
-import java.util.ArrayList;
 import java.util.Arrays;
-import java.util.Collections;
 import java.util.HashSet;
 import java.util.List;
 import java.util.Set;
@@ -194,6 +192,8 @@ class LoanAdjustmentServiceImplTest {
     private LoanAccrualsProcessingService loanAccrualsProcessingService;
     @Mock
     private LoanChargeValidator loanChargeValidator;
+    @Mock
+    private LoanJournalEntryPoster journalEntryPoster;
 
     @Test
     void givenMerchantIssuedRefundTransactionWithRelatedTransactions_whenAdjustExistingTransaction_thenRelatedTransactionsAreReversedAndEventsTriggered() {
@@ -204,9 +204,6 @@ class LoanAdjustmentServiceImplTest {
         ScheduleGeneratorDTO scheduleGeneratorDTO = mock(ScheduleGeneratorDTO.class);
         ExternalId reversalExternalId = ExternalId.generate();
 
-        List<Long> existingTransactionIds = new ArrayList<>();
-        List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         // Mock transaction type
         when(transactionForAdjustment.getTypeOf()).thenReturn(LoanTransactionType.MERCHANT_ISSUED_REFUND);
         when(transactionForAdjustment.isNotRepaymentLikeType()).thenReturn(false);
@@ -233,16 +230,12 @@ class LoanAdjustmentServiceImplTest {
         List<LoanTransaction> loanTransactions = Arrays.asList(transactionForAdjustment, relatedTransaction);
         when(loan.getLoanTransactions()).thenReturn(loanTransactions);
 
-        // Mock methods called inside adjustExistingTransaction
-        when(loanTransactionRepository.findTransactionIdsByLoan(loan)).thenReturn(Collections.emptyList());
-        when(loanTransactionRepository.findReversedTransactionIdsByLoan(loan)).thenReturn(Collections.emptyList());
         doNothing().when(loanTransactionValidator).validateActivityNotBeforeClientOrGroupTransferDate(any(), any(), any());
         when(loan.isClosedWrittenOff()).thenReturn(false);
         when(newTransactionDetail.isRepaymentLikeType()).thenReturn(true);
 
         // Act
-        underTest.adjustExistingTransaction(loan, newTransactionDetail, transactionForAdjustment, existingTransactionIds,
-                existingReversedTransactionIds, scheduleGeneratorDTO, reversalExternalId);
+        underTest.adjustExistingTransaction(loan, newTransactionDetail, transactionForAdjustment, scheduleGeneratorDTO, reversalExternalId);
 
         // Assert
         // Verify that related transaction is reversed and event is triggered
@@ -265,9 +258,6 @@ class LoanAdjustmentServiceImplTest {
         ScheduleGeneratorDTO scheduleGeneratorDTO = mock(ScheduleGeneratorDTO.class);
         ExternalId reversalExternalId = ExternalId.generate();
 
-        List<Long> existingTransactionIds = new ArrayList<>();
-        List<Long> existingReversedTransactionIds = new ArrayList<>();
-
         // Mock transaction type
         when(transactionForAdjustment.getTypeOf()).thenReturn(LoanTransactionType.REPAYMENT);
         when(transactionForAdjustment.isNotRepaymentLikeType()).thenReturn(false);
@@ -279,15 +269,12 @@ class LoanAdjustmentServiceImplTest {
         LoanTransaction unrelatedTransaction = mock(LoanTransaction.class);
 
         // Mock methods called inside adjustExistingTransaction
-        when(loanTransactionRepository.findTransactionIdsByLoan(loan)).thenReturn(Collections.emptyList());
-        when(loanTransactionRepository.findReversedTransactionIdsByLoan(loan)).thenReturn(Collections.emptyList());
         doNothing().when(loanTransactionValidator).validateActivityNotBeforeClientOrGroupTransferDate(any(), any(), any());
         when(loan.isClosedWrittenOff()).thenReturn(false);
         when(newTransactionDetail.isRepaymentLikeType()).thenReturn(true);
 
         // Act
-        underTest.adjustExistingTransaction(loan, newTransactionDetail, transactionForAdjustment, existingTransactionIds,
-                existingReversedTransactionIds, scheduleGeneratorDTO, reversalExternalId);
+        underTest.adjustExistingTransaction(loan, newTransactionDetail, transactionForAdjustment, scheduleGeneratorDTO, reversalExternalId);
 
         // Assert
         // Verify that no related transactions are reversed

fineract-provider/src/test/java/org/apache/fineract/portfolio/loanaccount/service/LoanChargeWritePlatformServiceImplTest.java

@@ -19,10 +19,7 @@
 package org.apache.fineract.portfolio.loanaccount.service;
 
 import static org.mockito.ArgumentMatchers.any;
-import static org.mockito.ArgumentMatchers.anyBoolean;
-import static org.mockito.ArgumentMatchers.anyList;
 import static org.mockito.ArgumentMatchers.anyLong;
-import static org.mockito.ArgumentMatchers.anyString;
 import static org.mockito.Mockito.doNothing;
 import static org.mockito.Mockito.mockStatic;
 import static org.mockito.Mockito.never;
@@ -35,7 +32,6 @@ import java.time.LocalDate;
 import java.time.ZoneId;
 import java.util.ArrayList;
 import java.util.HashSet;
-import java.util.List;
 import java.util.stream.Stream;
 import org.apache.fineract.accounting.journalentry.service.JournalEntryWritePlatformService;
 import org.apache.fineract.infrastructure.configuration.domain.ConfigurationDomainService;
@@ -61,7 +57,6 @@ import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
 import org.apache.fineract.portfolio.loanaccount.domain.SingleLoanChargeRepaymentScheduleProcessingWrapper;
 import org.apache.fineract.portfolio.loanaccount.loanschedule.domain.LoanScheduleType;
-import org.apache.fineract.portfolio.loanaccount.mapper.LoanAccountingBridgeMapper;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeApiJsonValidator;
 import org.apache.fineract.portfolio.loanaccount.serialization.LoanChargeValidator;
 import org.apache.fineract.portfolio.loanproduct.domain.LoanProductRelatedDetail;
@@ -155,9 +150,6 @@ class LoanChargeWritePlatformServiceImplTest {
     @Mock
     private LoanAccountService loanAccountService;
 
-    @Mock
-    private LoanAccountingBridgeMapper loanAccountingBridgeMapper;
-
     @Mock
     private LoanChargeService loanChargeService;
 
@@ -170,6 +162,9 @@ class LoanChargeWritePlatformServiceImplTest {
     @Mock
     private LoanLifecycleStateMachine loanLifecycleStateMachine;
 
+    @Mock
+    private LoanJournalEntryPoster journalEntryPoster;
+
     @BeforeEach
     void setUp() {
         when(loanAssembler.assembleFrom(LOAN_ID)).thenReturn(loan);
@@ -190,10 +185,6 @@ class LoanChargeWritePlatformServiceImplTest {
         when(loan.getCurrency()).thenReturn(monetaryCurrency);
         when(monetaryCurrency.getCode()).thenReturn(CURRENCY_CODE);
         when(loanAccountService.saveAndFlushLoanWithDataIntegrityViolationChecks(any())).thenReturn(loan);
-        List<Long> existingTransactionIds = new ArrayList<>();
-        List<Long> existingReversedTransactionIds = new ArrayList<>();
-        when(loanTransactionRepository.findTransactionIdsByLoan(loan)).thenReturn(existingTransactionIds);
-        when(loanTransactionRepository.findReversedTransactionIdsByLoan(loan)).thenReturn(existingReversedTransactionIds);
 
         when(loan.getLoanCharges()).thenReturn(new HashSet<>());
         when(loan.getDisbursementDate()).thenReturn(LocalDate.now(ZoneId.systemDefault()));
@@ -209,7 +200,6 @@ class LoanChargeWritePlatformServiceImplTest {
         when(loan.isCashBasedAccountingEnabledOnLoanProduct()).thenReturn(false);
         when(loan.isUpfrontAccrualAccountingEnabledOnLoanProduct()).thenReturn(false);
 
-        when(loanAccountingBridgeMapper.deriveAccountingBridgeData(anyString(), anyList(), anyList(), anyBoolean(), any(Loan.class))).thenReturn(new AccountingBridgeDataDTO());
         doNothing().when(journalEntryWritePlatformService).createJournalEntriesForLoan(any(AccountingBridgeDataDTO.class));
         doNothing().when(loanChargeService).addLoanCharge(any(Loan.class), any(LoanCharge.class));
     }

fineract-provider/src/test/java/org/apache/fineract/portfolio/loanaccount/service/LoanDownPaymentHandlerServiceImplTest.java

@@ -117,6 +117,9 @@ public class LoanDownPaymentHandlerServiceImplTest {
     @Mock
     private LoanTransactionService loanTransactionService;
 
+    @Mock
+    private LoanJournalEntryPoster loanJournalEntryPoster;
+
     private LoanDownPaymentHandlerServiceImpl underTest;
 
     @BeforeEach
@@ -124,7 +127,7 @@ public class LoanDownPaymentHandlerServiceImplTest {
         underTest = new LoanDownPaymentHandlerServiceImpl(loanTransactionRepository, businessEventNotifierService,
                 loanDownPaymentTransactionValidator, loanScheduleService, loanRefundService, loanRefundValidator,
                 reprocessLoanTransactionsService, loanTransactionProcessingService, loanLifecycleStateMachine, loanBalanceService,
-                loanTransactionService);
+                loanTransactionService, loanJournalEntryPoster);
         moneyHelper.when(MoneyHelper::getMathContext).thenReturn(new MathContext(12, RoundingMode.UP));
         moneyHelper.when(MoneyHelper::getRoundingMode).thenReturn(RoundingMode.UP);
         tempConfigServiceMock.when(TemporaryConfigurationServiceContainer::isExternalIdAutoGenerationEnabled).thenReturn(true);