FINERACT-2312: Accruals added for savings accounts (#4885)

2025-08-20 15:00:09 -06:00
parent c936c19b85
commit b349cf6831
24 changed files with 1074 additions and 5 deletions
@@ -28,6 +28,7 @@ import org.apache.fineract.accounting.common.AccountingConstants.FinancialActivi
 import org.apache.fineract.accounting.journalentry.data.ChargePaymentDTO;
 import org.apache.fineract.accounting.journalentry.data.SavingsDTO;
 import org.apache.fineract.accounting.journalentry.data.SavingsTransactionDTO;
+import org.apache.fineract.infrastructure.core.service.MathUtil;
 import org.apache.fineract.organisation.office.domain.Office;
 import org.springframework.stereotype.Component;

@@ -182,9 +183,21 @@ public class AccrualBasedAccountingProcessorForSavings implements AccountingProc
            else if (savingsTransactionDTO.getTransactionType().isAccrual()) {
                // Post journal entry for Accrual Recognition
                if (savingsTransactionDTO.getAmount().compareTo(BigDecimal.ZERO) > 0) {
-                    this.helper.createCashBasedJournalEntriesAndReversalsForSavings(office, currencyCode,
-                            AccrualAccountsForSavings.INTEREST_ON_SAVINGS.getValue(), AccrualAccountsForSavings.INTEREST_PAYABLE.getValue(),
-                            savingsProductId, paymentTypeId, savingsId, transactionId, transactionDate, amount, isReversal);
+                    if (MathUtil.isGreaterThanZero(overdraftAmount)) {
+                        this.helper.createAccrualBasedDebitJournalEntriesAndReversalsForSavings(office, currencyCode,
+                                AccrualAccountsForSavings.INTEREST_ON_SAVINGS.getValue(), savingsProductId, paymentTypeId, savingsId,
+                                transactionId, transactionDate, amount, isReversal);
+                        this.helper.createAccrualBasedCreditJournalEntriesAndReversalsForSavings(office, currencyCode,
+                                AccrualAccountsForSavings.INTEREST_PAYABLE.getValue(), savingsProductId, paymentTypeId, savingsId,
+                                transactionId, transactionDate, amount, isReversal);
+                    } else {
+                        this.helper.createAccrualBasedDebitJournalEntriesAndReversalsForSavings(office, currencyCode,
+                                AccrualAccountsForSavings.INTEREST_RECEIVABLE.getValue(), savingsProductId, paymentTypeId, savingsId,
+                                transactionId, transactionDate, amount, isReversal);
+                        this.helper.createAccrualBasedCreditJournalEntriesAndReversalsForSavings(office, currencyCode,
+                                AccrualAccountsForSavings.INCOME_FROM_INTEREST.getValue(), savingsProductId, paymentTypeId, savingsId,
+                                transactionId, transactionDate, amount, isReversal);
+                    }
                }
            }

@@ -0,0 +1,60 @@
+/**
+ * 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.savings.jobs.addaccrualtransactionforsavings;
+
+import org.apache.fineract.infrastructure.jobs.service.JobName;
+import org.apache.fineract.portfolio.savings.service.SavingsAccrualWritePlatformService;
+import org.springframework.batch.core.Job;
+import org.springframework.batch.core.Step;
+import org.springframework.batch.core.job.builder.JobBuilder;
+import org.springframework.batch.core.launch.support.RunIdIncrementer;
+import org.springframework.batch.core.repository.JobRepository;
+import org.springframework.batch.core.step.builder.StepBuilder;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.context.annotation.Bean;
+import org.springframework.context.annotation.Configuration;
+import org.springframework.transaction.PlatformTransactionManager;
+
+@Configuration
+public class AddAccrualTransactionForSavingsConfig {
+
+    @Autowired
+    private JobRepository jobRepository;
+    @Autowired
+    private PlatformTransactionManager transactionManager;
+    @Autowired
+    private SavingsAccrualWritePlatformService savingsAccrualWritePlatformService;
+
+    @Bean
+    protected Step addAccrualTransactionForSavingsStep() {
+        return new StepBuilder(JobName.ADD_PERIODIC_ACCRUAL_ENTRIES_FOR_SAVINGS_WITH_INCOME_POSTED_AS_TRANSACTIONS.name(), jobRepository)
+                .tasklet(addAccrualTransactionForSavingsTasklet(), transactionManager).build();
+    }
+
+    @Bean
+    public Job addAccrualTransactionForSavingsJob() {
+        return new JobBuilder(JobName.ADD_PERIODIC_ACCRUAL_ENTRIES_FOR_SAVINGS_WITH_INCOME_POSTED_AS_TRANSACTIONS.name(), jobRepository)
+                .start(addAccrualTransactionForSavingsStep()).incrementer(new RunIdIncrementer()).build();
+    }
+
+    @Bean
+    public AddAccrualTransactionForSavingsTasklet addAccrualTransactionForSavingsTasklet() {
+        return new AddAccrualTransactionForSavingsTasklet(savingsAccrualWritePlatformService);
+    }
+}
@@ -0,0 +1,50 @@
+/**
+ * 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.savings.jobs.addaccrualtransactionforsavings;
+
+import java.time.LocalDate;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.core.exception.MultiException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.jobs.exception.JobExecutionException;
+import org.apache.fineract.portfolio.savings.service.SavingsAccrualWritePlatformService;
+import org.springframework.batch.core.StepContribution;
+import org.springframework.batch.core.scope.context.ChunkContext;
+import org.springframework.batch.core.step.tasklet.Tasklet;
+import org.springframework.batch.repeat.RepeatStatus;
+
+@RequiredArgsConstructor
+public class AddAccrualTransactionForSavingsTasklet implements Tasklet {
+
+    private final SavingsAccrualWritePlatformService savingsAccrualWritePlatformService;
+
+    @Override
+    public RepeatStatus execute(StepContribution contribution, ChunkContext chunkContext) throws Exception {
+        try {
+            addPeriodicAccruals(DateUtils.getBusinessLocalDate());
+        } catch (MultiException e) {
+            throw new JobExecutionException(e);
+        }
+        return RepeatStatus.FINISHED;
+    }
+
+    private void addPeriodicAccruals(final LocalDate tilldate) throws MultiException {
+        savingsAccrualWritePlatformService.addAccrualEntries(tilldate);
+    }
+}
@@ -64,7 +64,9 @@ import org.apache.fineract.portfolio.savings.data.SavingsAccountSubStatusEnumDat
 import org.apache.fineract.portfolio.savings.data.SavingsAccountSummaryData;
 import org.apache.fineract.portfolio.savings.data.SavingsAccountTransactionData;
 import org.apache.fineract.portfolio.savings.data.SavingsAccountTransactionEnumData;
+import org.apache.fineract.portfolio.savings.data.SavingsAccrualData;
 import org.apache.fineract.portfolio.savings.data.SavingsProductData;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccount;
 import org.apache.fineract.portfolio.savings.domain.SavingsAccountAssembler;
 import org.apache.fineract.portfolio.savings.domain.SavingsAccountChargesPaidByData;
 import org.apache.fineract.portfolio.savings.domain.SavingsAccountRepositoryWrapper;
@@ -1386,4 +1388,13 @@ public class SavingsAccountReadPlatformServiceImpl implements SavingsAccountRead
    public Long retrieveAccountIdByExternalId(final ExternalId externalId) {
        return savingsAccountRepositoryWrapper.findIdByExternalId(externalId);
    }
+
+    @Override
+    public List<SavingsAccrualData> retrievePeriodicAccrualData(LocalDate tillDate, SavingsAccount savings) {
+        Long savingsId = (savings != null) ? savings.getId() : null;
+        Integer status = SavingsAccountStatusType.ACTIVE.getValue();
+        Integer accountingRule = AccountingRuleType.ACCRUAL_PERIODIC.getValue();
+
+        return this.savingsAccountRepositoryWrapper.findAccrualData(tillDate, savingsId, status, accountingRule);
+    }
 }
@@ -0,0 +1,28 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.portfolio.savings.service;
+
+import java.time.LocalDate;
+import org.apache.fineract.infrastructure.core.exception.MultiException;
+
+public interface SavingsAccrualWritePlatformService {
+
+    void addAccrualEntries(LocalDate tillDate) throws MultiException;
+
+}
@@ -0,0 +1,182 @@
+/**
+ * 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.savings.service;
+
+import java.math.BigDecimal;
+import java.math.MathContext;
+import java.time.LocalDate;
+import java.util.ArrayList;
+import java.util.Collection;
+import java.util.HashSet;
+import java.util.List;
+import java.util.Set;
+import java.util.function.Function;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.configuration.domain.ConfigurationDomainService;
+import org.apache.fineract.infrastructure.core.domain.LocalDateInterval;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.core.service.MathUtil;
+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.organisation.monetary.domain.MoneyHelper;
+import org.apache.fineract.portfolio.savings.SavingsCompoundingInterestPeriodType;
+import org.apache.fineract.portfolio.savings.SavingsInterestCalculationDaysInYearType;
+import org.apache.fineract.portfolio.savings.SavingsInterestCalculationType;
+import org.apache.fineract.portfolio.savings.SavingsPostingInterestPeriodType;
+import org.apache.fineract.portfolio.savings.data.SavingsAccrualData;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccount;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccountAssembler;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccountRepositoryWrapper;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccountTransaction;
+import org.apache.fineract.portfolio.savings.domain.SavingsHelper;
+import org.apache.fineract.portfolio.savings.domain.interest.CompoundInterestValues;
+import org.apache.fineract.portfolio.savings.domain.interest.PostingPeriod;
+import org.apache.fineract.portfolio.savings.domain.interest.SavingsAccountTransactionDetailsForPostingPeriod;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class SavingsAccrualWritePlatformServiceImpl implements SavingsAccrualWritePlatformService {
+
+    private final SavingsAccountReadPlatformService savingsAccountReadPlatformService;
+    private final SavingsAccountAssembler savingsAccountAssembler;
+    private final SavingsAccountRepositoryWrapper savingsAccountRepository;
+    private final SavingsHelper savingsHelper;
+    private final ConfigurationDomainService configurationDomainService;
+    private final SavingsAccountDomainService savingsAccountDomainService;
+
+    @Transactional
+    @Override
+    public void addAccrualEntries(LocalDate tillDate) throws JobExecutionException {
+        final List<SavingsAccrualData> savingsAccrualData = savingsAccountReadPlatformService.retrievePeriodicAccrualData(tillDate, null);
+        final Integer financialYearBeginningMonth = configurationDomainService.retrieveFinancialYearBeginningMonth();
+        final boolean isSavingsInterestPostingAtCurrentPeriodEnd = this.configurationDomainService
+                .isSavingsInterestPostingAtCurrentPeriodEnd();
+        final MathContext mc = MoneyHelper.getMathContext();
+
+        List<Throwable> errors = new ArrayList<>();
+        for (SavingsAccrualData savingsAccrual : savingsAccrualData) {
+            try {
+                if (savingsAccrual.getDepositType().isSavingsDeposit() && savingsAccrual.getIsAllowOverdraft()) {
+                    if (!savingsAccrual.getIsTypeInterestReceivable()) {
+                        continue;
+                    }
+                }
+                SavingsAccount savingsAccount = savingsAccountAssembler.assembleFrom(savingsAccrual.getId(), false);
+                LocalDate fromDate = savingsAccrual.getAccruedTill();
+                if (fromDate == null) {
+                    fromDate = savingsAccount.getActivationDate();
+                }
+                log.debug("Processing savings account {} from date {} till date {}", savingsAccrual.getAccountNo(), fromDate, tillDate);
+                addAccrualTransactions(savingsAccount, fromDate, tillDate, financialYearBeginningMonth,
+                        isSavingsInterestPostingAtCurrentPeriodEnd, mc, null);
+            } catch (Exception e) {
+                log.error("Failed to add accrual transaction for savings {} : {}", savingsAccrual.getAccountNo(), e.getMessage());
+                errors.add(e.getCause());
+            }
+        }
+        if (!errors.isEmpty()) {
+            throw new JobExecutionException(errors);
+        }
+    }
+
+    private void addAccrualTransactions(SavingsAccount savingsAccount, final LocalDate fromDate, final LocalDate tillDate,
+            final Integer financialYearBeginningMonth, final boolean isSavingsInterestPostingAtCurrentPeriodEnd, final MathContext mc,
+            final Function<LocalDate, String> refNoProvider) {
+        final Set<Long> existingTransactionIds = new HashSet<>();
+        final Set<Long> existingReversedTransactionIds = new HashSet<>();
+
+        existingTransactionIds.addAll(savingsAccount.findExistingTransactionIds());
+        existingReversedTransactionIds.addAll(savingsAccount.findExistingReversedTransactionIds());
+
+        List<LocalDate> postedAsOnTransactionDates = savingsAccount.getManualPostingDates();
+        final SavingsPostingInterestPeriodType postingPeriodType = SavingsPostingInterestPeriodType
+                .fromInt(savingsAccount.getInterestCalculationType());
+
+        final SavingsCompoundingInterestPeriodType compoundingPeriodType = SavingsCompoundingInterestPeriodType
+                .fromInt(savingsAccount.getInterestPostingPeriodType());
+
+        final SavingsInterestCalculationDaysInYearType daysInYearType = SavingsInterestCalculationDaysInYearType
+                .fromInt(savingsAccount.getInterestCalculationDaysInYearType());
+
+        final List<LocalDateInterval> postingPeriodIntervals = this.savingsHelper.determineInterestPostingPeriods(fromDate, tillDate,
+                postingPeriodType, financialYearBeginningMonth, postedAsOnTransactionDates);
+
+        final List<PostingPeriod> allPostingPeriods = new ArrayList<>();
+        final MonetaryCurrency currency = savingsAccount.getCurrency();
+        Money periodStartingBalance = Money.zero(currency);
+
+        final SavingsInterestCalculationType interestCalculationType = SavingsInterestCalculationType
+                .fromInt(savingsAccount.getInterestCalculationType());
+        final BigDecimal interestRateAsFraction = savingsAccount.getEffectiveInterestRateAsFractionAccrual(mc, tillDate);
+        final Collection<Long> interestPostTransactions = this.savingsHelper.fetchPostInterestTransactionIds(savingsAccount.getId());
+        boolean isInterestTransfer = false;
+        final Money minBalanceForInterestCalculation = Money.of(currency, savingsAccount.getMinBalanceForInterestCalculation());
+        List<SavingsAccountTransactionDetailsForPostingPeriod> savingsAccountTransactionDetailsForPostingPeriodList = savingsAccount
+                .toSavingsAccountTransactionDetailsForPostingPeriodList();
+        for (final LocalDateInterval periodInterval : postingPeriodIntervals) {
+            if (DateUtils.isDateInTheFuture(periodInterval.endDate())) {
+                continue;
+            }
+            final boolean isUserPosting = postedAsOnTransactionDates.contains(periodInterval.endDate());
+
+            final PostingPeriod postingPeriod = PostingPeriod.createFrom(periodInterval, periodStartingBalance,
+                    savingsAccountTransactionDetailsForPostingPeriodList, currency, compoundingPeriodType, interestCalculationType,
+                    interestRateAsFraction, daysInYearType.getValue(), tillDate, interestPostTransactions, isInterestTransfer,
+                    minBalanceForInterestCalculation, isSavingsInterestPostingAtCurrentPeriodEnd, isUserPosting,
+                    financialYearBeginningMonth);
+
+            postingPeriod.setOverdraftInterestRateAsFraction(
+                    savingsAccount.getNominalAnnualInterestRateOverdraft().divide(BigDecimal.valueOf(100), mc));
+            periodStartingBalance = postingPeriod.closingBalance();
+
+            allPostingPeriods.add(postingPeriod);
+        }
+        BigDecimal compoundedInterest = BigDecimal.ZERO;
+        BigDecimal unCompoundedInterest = BigDecimal.ZERO;
+        final CompoundInterestValues compoundInterestValues = new CompoundInterestValues(compoundedInterest, unCompoundedInterest);
+
+        final List<LocalDate> accrualTransactionDates = savingsAccount.retrieveOrderedAccrualTransactions().stream()
+                .map(transaction -> transaction.getTransactionDate()).toList();
+        LocalDate accruedTillDate = fromDate;
+
+        for (PostingPeriod period : allPostingPeriods) {
+            period.calculateInterest(compoundInterestValues);
+            final LocalDate endDate = period.getPeriodInterval().endDate();
+            if (!accrualTransactionDates.contains(period.getPeriodInterval().endDate())
+                    && !MathUtil.isZero(period.closingBalance().getAmount())) {
+                String refNo = (refNoProvider != null) ? refNoProvider.apply(endDate) : null;
+                SavingsAccountTransaction savingsAccountTransaction = SavingsAccountTransaction.accrual(savingsAccount,
+                        savingsAccount.office(), period.getPeriodInterval().endDate(), period.getInterestEarned().abs(), false, refNo);
+                savingsAccountTransaction.setRunningBalance(period.getClosingBalance());
+                savingsAccountTransaction.setOverdraftAmount(period.getInterestEarned());
+                savingsAccount.addTransaction(savingsAccountTransaction);
+            }
+        }
+
+        savingsAccount.setAccruedTillDate(accruedTillDate);
+        savingsAccountRepository.saveAndFlush(savingsAccount);
+        savingsAccountDomainService.postJournalEntries(savingsAccount, existingTransactionIds, existingReversedTransactionIds, false);
+    }
+
+}
@@ -34,6 +34,7 @@
    <!-- Add new module to the end of this modules list (to keep the existing auto-increment identifiers) -->
    <include file="db/changelog/tenant/module/loan/module-changelog-master.xml" context="tenant_db AND !initial_switch"/>
    <include file="db/changelog/tenant/module/investor/module-changelog-master.xml" context="tenant_db AND !initial_switch"/>
+    <include file="db/changelog/tenant/module/savings/parts/module-changelog-master.xml" context="tenant_db AND !initial_switch"/>
    <includeAll path="db/custom-changelog" errorIfMissingOrEmpty="false" context="tenant_db AND !initial_switch AND custom_changelog"/>
    <include file="/db/changelog/tenant/module/progressiveloan/module-changelog-master.xml" context="tenant_db AND !initial_switch"/>
    <!-- Scripts to run after the modules were initialized  -->