FINERACT-1596-Accounting-treatment-changes-goodwill-credit

fineract-provider/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java

@@ -38,8 +38,9 @@ public final class AccountingConstants {
 
         FUND_SOURCE(1), LOAN_PORTFOLIO(2), INTEREST_ON_LOANS(3), INCOME_FROM_FEES(4), INCOME_FROM_PENALTIES(5), LOSSES_WRITTEN_OFF(
                 6), TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13), INCOME_FROM_CHARGE_OFF_INTEREST(
-                        14), INCOME_FROM_CHARGE_OFF_FEES(
-                                15), CHARGE_OFF_EXPENSE(16), CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(18);
+                        14), INCOME_FROM_CHARGE_OFF_FEES(15), CHARGE_OFF_EXPENSE(16), CHARGE_OFF_FRAUD_EXPENSE(
+                                17), INCOME_FROM_CHARGE_OFF_PENALTY(18), INCOME_FROM_GOODWILL_CREDIT_INTEREST(
+                                        19), INCOME_FROM_GOODWILL_CREDIT_FEES(20), INCOME_FROM_GOODWILL_CREDIT_PENALTY(21);
 
         private final Integer value;
 
@@ -78,8 +79,9 @@ public final class AccountingConstants {
         FUND_SOURCE(1), LOAN_PORTFOLIO(2), INTEREST_ON_LOANS(3), INCOME_FROM_FEES(4), INCOME_FROM_PENALTIES(5), //
         LOSSES_WRITTEN_OFF(6), INTEREST_RECEIVABLE(7), FEES_RECEIVABLE(8), PENALTIES_RECEIVABLE(9), //
         TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13), INCOME_FROM_CHARGE_OFF_INTEREST(
-                14), INCOME_FROM_CHARGE_OFF_FEES(
-                        15), CHARGE_OFF_EXPENSE(16), CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(18);
+                14), INCOME_FROM_CHARGE_OFF_FEES(15), CHARGE_OFF_EXPENSE(16), CHARGE_OFF_FRAUD_EXPENSE(17), INCOME_FROM_CHARGE_OFF_PENALTY(
+                        18), INCOME_FROM_GOODWILL_CREDIT_INTEREST(
+                                19), INCOME_FROM_GOODWILL_CREDIT_FEES(20), INCOME_FROM_GOODWILL_CREDIT_PENALTY(21);
 
         private final Integer value;
 
@@ -134,7 +136,10 @@ public final class AccountingConstants {
                                                                                                                                 "incomeFromChargeOffFeesAccountId"), CHARGE_OFF_EXPENSE(
                                                                                                                                         "chargeOffExpenseAccountId"), CHARGE_OFF_FRAUD_EXPENSE(
                                                                                                                                                 "chargeOffFraudExpenseAccountId"), INCOME_FROM_CHARGE_OFF_PENALTY(
-                                                                                                                                                        "incomeFromChargeOffPenaltyAccountId");
+                                                                                                                                                        "incomeFromChargeOffPenaltyAccountId"), INCOME_FROM_GOODWILL_CREDIT_INTEREST(
+                                                                                                                                                                "incomeFromGoodwillCreditInterestAccountId"), INCOME_FROM_GOODWILL_CREDIT_FEES(
+                                                                                                                                                                        "incomeFromGoodwillCreditFeesAccountId"), INCOME_FROM_GOODWILL_CREDIT_PENALTY(
+                                                                                                                                                                                "incomeFromGoodwillCreditPenaltyAccountId");
 
         private final String value;
 
@@ -168,7 +173,10 @@ public final class AccountingConstants {
                                                                                                 "incomeFromChargeOffFeesAccount"), CHARGE_OFF_EXPENSE(
                                                                                                         "chargeOffExpenseAccount"), CHARGE_OFF_FRAUD_EXPENSE(
                                                                                                                 "chargeOffFraudExpenseAccount"), INCOME_FROM_CHARGE_OFF_PENALTY(
-                                                                                                                        "incomeFromChargeOffPenaltyAccount");
+                                                                                                                        "incomeFromChargeOffPenaltyAccount"), INCOME_FROM_GOODWILL_CREDIT_INTEREST(
+                                                                                                                                "incomeFromGoodwillCreditInterestAccount"), INCOME_FROM_GOODWILL_CREDIT_FEES(
+                                                                                                                                        "incomeFromGoodwillCreditFeesAccount"), INCOME_FROM_GOODWILL_CREDIT_PENALTY(
+                                                                                                                                                "incomeFromGoodwillCreditPenaltyAccount");
 
         private final String value;
 

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

@@ -186,7 +186,9 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
         } else {
             accountMapForCredit.put(accountCredit, transactionPartAmount);
         }
-        Integer accountDebit = debitAccountType;
+        Integer accountDebit = returnExistingDebitAccountInMapMatchingGLAccount(loanProductId, paymentTypeId, debitAccountType,
+                accountMapForDebit);
+
         if (accountMapForDebit.containsKey(accountDebit)) {
             BigDecimal amount = accountMapForDebit.get(accountDebit).add(transactionPartAmount);
             accountMapForDebit.put(accountDebit, amount);
@@ -595,7 +597,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
             } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                 populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
                         AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
-                        AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
 
             } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
                 populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId,
@@ -624,7 +626,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
 
             } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                 populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
-                        AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), accountMapForCredit, accountMapForDebit);
 
             } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
                 populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
@@ -667,8 +669,8 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
 
             } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                 populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
-                        AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(), AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
-                        accountMapForCredit, accountMapForDebit);
+                        AccrualAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), accountMapForCredit, accountMapForDebit);
 
             } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
                 populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId,
@@ -780,6 +782,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
         BigDecimal totalDebitAmount = new BigDecimal(0);
 
         Map<GLAccount, BigDecimal> accountMap = new LinkedHashMap<>();
+        Map<Integer, BigDecimal> debitAccountMapForGoodwillCredit = new LinkedHashMap<>();
 
         // handle principal payment or writeOff (and reversals)
         if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
@@ -787,6 +790,10 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
             GLAccount account = this.helper.getLinkedGLAccountForLoanProduct(loanProductId,
                     AccrualAccountsForLoan.LOAN_PORTFOLIO.getValue(), paymentTypeId);
             accountMap.put(account, principalAmount);
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, principalAmount, AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
+                        debitAccountMapForGoodwillCredit, paymentTypeId);
+            }
         }
 
         // handle interest payment of writeOff (and reversals)
@@ -800,6 +807,11 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
             } else {
                 accountMap.put(account, interestAmount);
             }
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, interestAmount,
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), debitAccountMapForGoodwillCredit,
+                        paymentTypeId);
+            }
         }
 
         // handle fees payment of writeOff (and reversals)
@@ -821,6 +833,10 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
                     accountMap.put(account, feesAmount);
                 }
             }
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, feesAmount, AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+                        debitAccountMapForGoodwillCredit, paymentTypeId);
+            }
         }
 
         // handle penalties payment of writeOff (and reversals)
@@ -845,6 +861,12 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
                     accountMap.put(account, penaltiesAmount);
                 }
             }
+
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, penaltiesAmount,
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), debitAccountMapForGoodwillCredit,
+                        paymentTypeId);
+            }
         }
 
         if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
@@ -857,6 +879,10 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
             } else {
                 accountMap.put(account, overPaymentAmount);
             }
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, overPaymentAmount, AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(),
+                        debitAccountMapForGoodwillCredit, paymentTypeId);
+            }
         }
 
         for (Map.Entry<GLAccount, BigDecimal> entry : accountMap.entrySet()) {
@@ -882,9 +908,12 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
                             transactionDate, totalDebitAmount, isReversal);
                 } else {
                     if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
-                        this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
-                                AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), loanProductId, paymentTypeId, loanId, transactionId,
-                                transactionDate, totalDebitAmount, isReversal);
+                        // create debit entries
+                        for (Map.Entry<Integer, BigDecimal> debitEntry : debitAccountMapForGoodwillCredit.entrySet()) {
+                            this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, debitEntry.getKey().intValue(),
+                                    loanProductId, paymentTypeId, loanId, transactionId, transactionDate, debitEntry.getValue(),
+                                    isReversal);
+                        }
 
                     } else {
                         this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
@@ -907,6 +936,27 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
         }
     }
 
+    private void populateDebitAccountEntry(Long loanProductId, BigDecimal transactionPartAmount, Integer debitAccountType,
+            Map<Integer, BigDecimal> accountMapForDebit, Long paymentTypeId) {
+        Integer accountDebit = returnExistingDebitAccountInMapMatchingGLAccount(loanProductId, paymentTypeId, debitAccountType,
+                accountMapForDebit);
+        if (accountMapForDebit.containsKey(accountDebit)) {
+            BigDecimal amount = accountMapForDebit.get(accountDebit).add(transactionPartAmount);
+            accountMapForDebit.put(accountDebit, amount);
+        } else {
+            accountMapForDebit.put(accountDebit, transactionPartAmount);
+        }
+    }
+
+    private Integer returnExistingDebitAccountInMapMatchingGLAccount(Long loanProductId, Long paymentTypeId, Integer accountType,
+            Map<Integer, BigDecimal> accountMap) {
+        GLAccount glAccount = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accountType, paymentTypeId);
+        Integer accountEntry = accountMap.entrySet().stream().filter(account -> this.helper
+                .getLinkedGLAccountForLoanProduct(loanProductId, account.getKey(), paymentTypeId).getGlCode().equals(glAccount.getGlCode()))
+                .map(Map.Entry::getKey).findFirst().orElse(accountType);
+        return accountEntry;
+    }
+
     /**
      * Create a single Debit to fund source and a single credit to "Income from Recovery"
      *

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

@@ -195,7 +195,8 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
         } else {
             accountMapForCredit.put(accountCredit, transactionPartAmount);
         }
-        Integer accountDebit = debitAccountType;
+        Integer accountDebit = returnExistingDebitAccountInMapMatchingGLAccount(loanProductId, paymentTypeId, debitAccountType,
+                accountMapForDebit);
         if (accountMapForDebit.containsKey(accountDebit)) {
             BigDecimal amount = accountMapForDebit.get(accountDebit).add(transactionPartAmount);
             accountMapForDebit.put(accountDebit, amount);
@@ -204,6 +205,15 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
         }
     }
 
+    private Integer returnExistingDebitAccountInMapMatchingGLAccount(Long loanProductId, Long paymentTypeId, Integer accountType,
+            Map<Integer, BigDecimal> accountMap) {
+        GLAccount glAccount = this.helper.getLinkedGLAccountForLoanProduct(loanProductId, accountType, paymentTypeId);
+        Integer accountEntry = accountMap.entrySet().stream().filter(account -> this.helper
+                .getLinkedGLAccountForLoanProduct(loanProductId, account.getKey(), paymentTypeId).getGlCode().equals(glAccount.getGlCode()))
+                .map(Map.Entry::getKey).findFirst().orElse(accountType);
+        return accountEntry;
+    }
+
     private void createJournalEntriesForChargeAdjustment(LoanDTO loanDTO, LoanTransactionDTO loanTransactionDTO, Office office) {
         final boolean isMarkedAsChargeOff = loanDTO.isMarkedAsChargeOff();
         if (isMarkedAsChargeOff) {
@@ -609,7 +619,7 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
 
             } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                 populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
-                        CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), accountMapForCredit, accountMapForDebit);
             } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
                 populateCreditDebitMaps(loanProductId, interestAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
                         CashAccountsForLoan.FUND_SOURCE.getValue(), accountMapForCredit, accountMapForDebit);
@@ -636,7 +646,7 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
 
             } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                 populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
-                        CashAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), accountMapForCredit, accountMapForDebit);
 
             } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
                 populateCreditDebitMaps(loanProductId, feesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
@@ -664,7 +674,7 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
 
             } else if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                 populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
-                        CashAccountsForLoan.GOODWILL_CREDIT.getValue(), accountMapForCredit, accountMapForDebit);
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), accountMapForCredit, accountMapForDebit);
 
             } else if (loanTransactionDTO.getTransactionType().isRepayment()) {
                 populateCreditDebitMaps(loanProductId, penaltiesAmount, paymentTypeId, CashAccountsForLoan.INCOME_FROM_RECOVERY.getValue(),
@@ -755,17 +765,27 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
         final Long paymentTypeId = loanTransactionDTO.getPaymentTypeId();
 
         BigDecimal totalDebitAmount = new BigDecimal(0);
+        Map<Integer, BigDecimal> debitAccountMapForGoodwillCredit = new LinkedHashMap<>();
 
         if (principalAmount != null && principalAmount.compareTo(BigDecimal.ZERO) > 0) {
             totalDebitAmount = totalDebitAmount.add(principalAmount);
             this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.LOAN_PORTFOLIO, loanProductId,
                     paymentTypeId, loanId, transactionId, transactionDate, principalAmount, isReversal);
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, principalAmount, CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
+                        debitAccountMapForGoodwillCredit, paymentTypeId);
+            }
         }
 
         if (interestAmount != null && interestAmount.compareTo(BigDecimal.ZERO) > 0) {
             totalDebitAmount = totalDebitAmount.add(interestAmount);
             this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.INTEREST_ON_LOANS,
                     loanProductId, paymentTypeId, loanId, transactionId, transactionDate, interestAmount, isReversal);
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, interestAmount,
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), debitAccountMapForGoodwillCredit,
+                        paymentTypeId);
+            }
         }
 
         if (feesAmount != null && feesAmount.compareTo(BigDecimal.ZERO) > 0) {
@@ -773,6 +793,10 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
             this.helper.createCreditJournalEntryOrReversalForLoanCharges(office, currencyCode,
                     CashAccountsForLoan.INCOME_FROM_FEES.getValue(), loanProductId, loanId, transactionId, transactionDate, feesAmount,
                     isReversal, loanTransactionDTO.getFeePayments());
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, feesAmount, CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+                        debitAccountMapForGoodwillCredit, paymentTypeId);
+            }
         }
 
         if (penaltiesAmount != null && penaltiesAmount.compareTo(BigDecimal.ZERO) > 0) {
@@ -780,12 +804,21 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
             this.helper.createCreditJournalEntryOrReversalForLoanCharges(office, currencyCode,
                     CashAccountsForLoan.INCOME_FROM_PENALTIES.getValue(), loanProductId, loanId, transactionId, transactionDate,
                     penaltiesAmount, isReversal, loanTransactionDTO.getPenaltyPayments());
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, penaltiesAmount,
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), debitAccountMapForGoodwillCredit,
+                        paymentTypeId);
+            }
         }
 
         if (overPaymentAmount != null && overPaymentAmount.compareTo(BigDecimal.ZERO) > 0) {
             totalDebitAmount = totalDebitAmount.add(overPaymentAmount);
             this.helper.createCreditJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.OVERPAYMENT, loanProductId,
                     paymentTypeId, loanId, transactionId, transactionDate, overPaymentAmount, isReversal);
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
+                populateDebitAccountEntry(loanProductId, overPaymentAmount, CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
+                        debitAccountMapForGoodwillCredit, paymentTypeId);
+            }
         }
 
         /*** create a single debit entry (or reversal) for the entire amount **/
@@ -797,8 +830,12 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
                     loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
         } else {
             if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
-                this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
-                        loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+
+                // create debit entries
+                for (Map.Entry<Integer, BigDecimal> debitEntry : debitAccountMapForGoodwillCredit.entrySet()) {
+                    this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, debitEntry.getKey().intValue(),
+                            loanProductId, paymentTypeId, loanId, transactionId, transactionDate, debitEntry.getValue(), isReversal);
+                }
 
             } else {
                 this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.FUND_SOURCE.getValue(),
@@ -818,6 +855,18 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
         }
     }
 
+    private void populateDebitAccountEntry(Long loanProductId, BigDecimal transactionPartAmount, Integer debitAccountType,
+            Map<Integer, BigDecimal> accountMapForDebit, Long paymentTypeId) {
+        Integer accountDebit = returnExistingDebitAccountInMapMatchingGLAccount(loanProductId, paymentTypeId, debitAccountType,
+                accountMapForDebit);
+        if (accountMapForDebit.containsKey(accountDebit)) {
+            BigDecimal amount = accountMapForDebit.get(accountDebit).add(transactionPartAmount);
+            accountMapForDebit.put(accountDebit, amount);
+        } else {
+            accountMapForDebit.put(accountDebit, transactionPartAmount);
+        }
+    }
+
     /**
      * Create a single Debit to fund source and a single credit to "Income from Recovery"
      *

fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/LoanProductToGLAccountMappingHelper.java

@@ -272,6 +272,15 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
                         loanProductId, CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
                         CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+                        loanProductId, CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+                        loanProductId, CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+                        loanProductId, CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.toString(), changes);
 
                 // expenses
                 mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
@@ -330,6 +339,15 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
                         loanProductId, AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
                         AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+                        loanProductId, AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+                        loanProductId, AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.toString(), changes);
+                mergeLoanToIncomeAccountMappingChanges(element, LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+                        loanProductId, AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.toString(), changes);
 
                 // expenses
                 mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,

fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingHelper.java

@@ -89,6 +89,10 @@ public class ProductToGLAccountMappingHelper {
                 optionalProductToGLAccountMappingEntries.add("chargeOffAccountId");
                 optionalProductToGLAccountMappingEntries.add("chargeOffFraudAccountId");
                 optionalProductToGLAccountMappingEntries.add("incomeFromChargeOffPenaltyAccountId");
+                optionalProductToGLAccountMappingEntries.add("incomeFromGoodwillCreditInterestAccountId");
+                optionalProductToGLAccountMappingEntries.add("incomeFromGoodwillCreditFeesAccountId");
+                optionalProductToGLAccountMappingEntries.add("incomeFromGoodwillCreditPenaltyAccountId");
+
                 if (optionalProductToGLAccountMappingEntries.contains(paramName)) {
                     saveProductToAccountMapping(element, paramName, productId, accountTypeId, expectedAccountType, portfolioProductType);
                 } else {

fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingReadPlatformServiceImpl.java

@@ -148,7 +148,16 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                     accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+                            gLAccountData);
+                } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+                            gLAccountData);
                 }
+
             }
         } else if (AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingType)
                 || AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingType)) {
@@ -198,6 +207,14 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                     accountMappingDetails.put(LoanProductAccountingDataParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+                            gLAccountData);
+                } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+                            gLAccountData);
                 }
             }
 

fineract-provider/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/service/ProductToGLAccountMappingWritePlatformServiceImpl.java

@@ -95,6 +95,15 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
                         LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), loanProductId,
                         CashAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), loanProductId,
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), loanProductId,
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), loanProductId,
+                        CashAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue());
 
                 // expenses
                 this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
@@ -164,6 +173,15 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
                         LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), loanProductId,
                         AccrualAccountsForLoan.INCOME_FROM_CHARGE_OFF_PENALTY.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), loanProductId,
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), loanProductId,
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToIncomeAccountMapping(element,
+                        LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), loanProductId,
+                        AccrualAccountsForLoan.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue());
 
                 // expenses
                 this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,

fineract-provider/src/main/java/org/apache/fineract/portfolio/loanproduct/serialization/LoanProductDataValidator.java

@@ -123,7 +123,11 @@ public final class LoanProductDataValidator {
             LoanProductAccountingParams.CHARGE_OFF_FRAUD_EXPENSE.getValue(), LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(),
             LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_FEES.getValue(),
             LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_INTEREST.getValue(),
-            LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(), LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
+            LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue(),
+            LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(),
+            LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(),
+            LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(),
+            LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
             LoanProductConstants.PRINCIPAL_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
             LoanProductConstants.INTEREST_RATE_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME,
             LoanProductConstants.NUMBER_OF_REPAYMENT_VARIATIONS_FOR_BORROWER_CYCLE_PARAMETER_NAME, LoanProductConstants.SHORT_NAME,
@@ -658,6 +662,21 @@ public final class LoanProductDataValidator {
             baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue())
                     .value(incomeFromChargeOffPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
 
+            final Long incomeFromGoodwillCreditInterestAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), element);
+            baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue())
+                    .value(incomeFromGoodwillCreditInterestAccountId).ignoreIfNull().integerGreaterThanZero();
+
+            final Long incomeFromGoodwillCreditFeesAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), element);
+            baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue())
+                    .value(incomeFromGoodwillCreditFeesAccountId).ignoreIfNull().integerGreaterThanZero();
+
+            final Long incomeFromGoodwillCreditPenaltyAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), element);
+            baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue())
+                    .value(incomeFromGoodwillCreditPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
+
             final Long chargeOffExpenseAccountId = this.fromApiJsonHelper
                     .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), element);
             baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue()).value(chargeOffExpenseAccountId)
@@ -1528,6 +1547,21 @@ public final class LoanProductDataValidator {
         baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_CHARGE_OFF_PENALTY.getValue())
                 .value(incomeFromChargeOffPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
 
+        final Long incomeFromGoodwillCreditInterestAccountId = this.fromApiJsonHelper
+                .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue(), element);
+        baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_INTEREST.getValue())
+                .value(incomeFromGoodwillCreditInterestAccountId).ignoreIfNull().integerGreaterThanZero();
+
+        final Long incomeFromGoodwillCreditFeesAccountId = this.fromApiJsonHelper
+                .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue(), element);
+        baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_FEES.getValue())
+                .value(incomeFromGoodwillCreditFeesAccountId).ignoreIfNull().integerGreaterThanZero();
+
+        final Long incomeFromGoodwillCreditPenaltyAccountId = this.fromApiJsonHelper
+                .extractLongNamed(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue(), element);
+        baseDataValidator.reset().parameter(LoanProductAccountingParams.INCOME_FROM_GOODWILL_CREDIT_PENALTY.getValue())
+                .value(incomeFromGoodwillCreditPenaltyAccountId).ignoreIfNull().integerGreaterThanZero();
+
         final Long chargeOffExpenseAccountId = this.fromApiJsonHelper
                 .extractLongNamed(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue(), element);
         baseDataValidator.reset().parameter(LoanProductAccountingParams.CHARGE_OFF_EXPENSE.getValue()).value(chargeOffExpenseAccountId)

integration-tests/src/test/java/org/apache/fineract/integrationtests/ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest.java

@@ -429,6 +429,7 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
         final Float totalOutstanding = (Float) loanSummaryMap.get("totalOutstanding");
         final Float overpaidAmount = 159.00f;
         final Float goodwillAmount = totalOutstanding + overpaidAmount;
+        final Float goodwillAmountInExpense = principalOutstanding + overpaidAmount;
         final String goodwillDate = "09 January 2022";
         HashMap loanStatusHashMap = (HashMap) this.loanTransactionHelper.makeRepaymentTypePayment(GOODWILL_CREDIT, goodwillDate,
                 goodwillAmount, this.disbursedLoanID, "");
@@ -439,7 +440,7 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
         this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, goodwillDate,
                 new JournalEntry(overpaidAmount, JournalEntry.TransactionType.CREDIT));
         this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, goodwillDate,
-                new JournalEntry(goodwillAmount, JournalEntry.TransactionType.DEBIT));
+                new JournalEntry(goodwillAmountInExpense, JournalEntry.TransactionType.DEBIT));
 
     }
 
@@ -455,6 +456,7 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
         final Float totalOutstanding = (Float) loanSummaryMap.get("totalOutstanding");
         final Float overpaidAmount = 159.00f;
         final Float goodwillAmount = totalOutstanding + overpaidAmount;
+        final Float goodwillAmountInExpense = principalOutstanding + overpaidAmount;
         final String goodwillDate = "09 January 2022";
         HashMap loanStatusHashMap = (HashMap) this.loanTransactionHelper.makeRepaymentTypePayment(GOODWILL_CREDIT, goodwillDate,
                 goodwillAmount, this.disbursedLoanID, "");
@@ -467,7 +469,7 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
         this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, goodwillDate,
                 new JournalEntry(overpaidAmount, JournalEntry.TransactionType.CREDIT));
         this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, goodwillDate,
-                new JournalEntry(goodwillAmount, JournalEntry.TransactionType.DEBIT));
+                new JournalEntry(goodwillAmountInExpense, JournalEntry.TransactionType.DEBIT));
 
     }
 

integration-tests/src/test/java/org/apache/fineract/integrationtests/LoanChargeOffAccountingTest.java

@@ -91,7 +91,7 @@ public class LoanChargeOffAccountingTest {
         // Product to GL account mapping for test
         // ASSET
         // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId,receivableFeeAccountId,receivablePenaltyAccountId,receivableInterestAccountId
-        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId
+        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId,incomeFromGoodwillCreditInterestAccountId,incomeFromGoodwillCreditFeesAccountId,incomeFromGoodwillCreditPenaltyAccountId
         // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
         // LIABILITY-overpaymentLiabilityAccountId
 
@@ -135,9 +135,7 @@ public class LoanChargeOffAccountingTest {
         this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
                 new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
         this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
-                new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
-        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
-                new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
 
         // make Repayment
         final PostLoansLoanIdTransactionsResponse repaymentTransaction = loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
@@ -246,7 +244,7 @@ public class LoanChargeOffAccountingTest {
         // Product to GL account mapping for test
         // ASSET
         // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId
-        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId
+        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId,incomeFromGoodwillCreditInterestAccountId,incomeFromGoodwillCreditFeesAccountId,incomeFromGoodwillCreditPenaltyAccountId
         // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
         // LIABILITY-overpaymentLiabilityAccountId
 
@@ -303,9 +301,7 @@ public class LoanChargeOffAccountingTest {
         this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
                 new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
         this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
-                new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
-        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
-                new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
 
         // make Repayment
         final PostLoansLoanIdTransactionsResponse repaymentTransaction = loanTransactionHelper.makeLoanRepayment(loanExternalIdStr,
@@ -411,6 +407,275 @@ public class LoanChargeOffAccountingTest {
                 new JournalEntry(10, JournalEntry.TransactionType.DEBIT));
     }
 
+    // Tests for Goodwill Credit accounting changes
+    @Test
+    public void loanAccountingTreatmentTestForGoodwillCreditPeriodicAccrualAccounting_NoChargeOff() {
+        // Loan ExternalId
+        String loanExternalIdStr = UUID.randomUUID().toString();
+
+        // Product to GL account mapping for test
+        // ASSET
+        // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId,receivableFeeAccountId,receivablePenaltyAccountId,receivableInterestAccountId
+        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId,incomeFromGoodwillCreditInterestAccountId,incomeFromGoodwillCreditFeesAccountId,incomeFromGoodwillCreditPenaltyAccountId
+        // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+        // LIABILITY-overpaymentLiabilityAccountId
+
+        final Integer loanProductID = createLoanProductWithPeriodicAccrualAccounting(assetAccount, incomeAccount, expenseAccount,
+                overpaymentAccount);
+        final Integer clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+        final Integer loanId = createLoanAccount(clientId, loanProductID, loanExternalIdStr);
+
+        // apply charges
+        Integer feeCharge = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", false));
+
+        LocalDate targetDate = LocalDate.of(2022, 9, 5);
+        final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+        Integer feeLoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge), feeCharge1AddedDate, "10"));
+
+        // apply penalty
+        Integer penalty = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "110", true));
+
+        final String penaltyCharge1AddedDate = dateFormatter.format(targetDate);
+
+        Integer penalty1LoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty), penaltyCharge1AddedDate, "10"));
+
+        GetLoansLoanIdResponse loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+
+        // Goodwill Credit
+        final PostLoansLoanIdTransactionsResponse goodwillCredit_1 = loanTransactionHelper.makeGoodwillCredit((long) loanId,
+                new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("06 September 2022").locale("en")
+                        .transactionAmount(800.0));
+
+        loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+
+        // verify Journal Entries for Goodwill Credit
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+                new JournalEntry(800, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+                new JournalEntry(780, JournalEntry.TransactionType.DEBIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
+
+    }
+
+    @Test
+    public void loanAccountingTreatmentTestForGoodwillCreditPeriodicAccrualAccounting_ChargeOff() {
+        // Loan ExternalId
+        String loanExternalIdStr = UUID.randomUUID().toString();
+
+        // Product to GL account mapping for test
+        // ASSET
+        // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId,receivableFeeAccountId,receivablePenaltyAccountId,receivableInterestAccountId
+        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId,incomeFromGoodwillCreditInterestAccountId,incomeFromGoodwillCreditFeesAccountId,incomeFromGoodwillCreditPenaltyAccountId
+        // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+        // LIABILITY-overpaymentLiabilityAccountId
+
+        final Integer loanProductID = createLoanProductWithPeriodicAccrualAccounting(assetAccount, incomeAccount, expenseAccount,
+                overpaymentAccount);
+        final Integer clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+        final Integer loanId = createLoanAccount(clientId, loanProductID, loanExternalIdStr);
+
+        // apply charges
+        Integer feeCharge = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", false));
+
+        LocalDate targetDate = LocalDate.of(2022, 9, 5);
+        final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+        Integer feeLoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge), feeCharge1AddedDate, "10"));
+
+        // apply penalty
+        Integer penalty = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", true));
+
+        final String penaltyCharge1AddedDate = dateFormatter.format(targetDate);
+
+        Integer penalty1LoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty), penaltyCharge1AddedDate, "10"));
+
+        // set loan as chargeoff
+        String randomText = Utils.randomStringGenerator("en", 5) + Utils.randomNumberGenerator(6) + Utils.randomStringGenerator("is", 5);
+        Integer chargeOffReasonId = CodeHelper.createChargeOffCodeValue(requestSpec, responseSpec, randomText, 1);
+        String transactionExternalId = UUID.randomUUID().toString();
+        this.loanTransactionHelper.chargeOffLoan((long) loanId, new PostLoansLoanIdTransactionsRequest().transactionDate("6 September 2022")
+                .locale("en").dateFormat("dd MMMM yyyy").externalId(transactionExternalId).chargeOffReasonId((long) chargeOffReasonId));
+
+        GetLoansLoanIdResponse loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+        assertTrue(loanDetails.getChargedOff());
+
+        // verify Journal Entries For ChargeOff Transaction
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+                new JournalEntry(1020, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+                new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
+
+        // Goodwill Credit
+        final PostLoansLoanIdTransactionsResponse goodwillCredit_1 = loanTransactionHelper.makeGoodwillCredit((long) loanId,
+                new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("08 September 2022").locale("en")
+                        .transactionAmount(800.0));
+
+        loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+        assertTrue(loanDetails.getChargedOff());
+
+        // verify Journal Entries for Goodwill Credit
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "8 September 2022",
+                new JournalEntry(800, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "8 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "8 September 2022",
+                new JournalEntry(780, JournalEntry.TransactionType.DEBIT));
+
+    }
+
+    @Test
+    public void loanAccountingTreatmentTestForCashBasedAccounting_NoChargeOff() {
+        // Loan ExternalId
+        String loanExternalIdStr = UUID.randomUUID().toString();
+
+        // Product to GL account mapping for test
+        // ASSET
+        // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId
+        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId,incomeFromGoodwillCreditInterestAccountId,incomeFromGoodwillCreditFeesAccountId,incomeFromGoodwillCreditPenaltyAccountId
+        // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+        // LIABILITY-overpaymentLiabilityAccountId
+
+        final Integer loanProductID = createLoanProductWithCashBasedAccounting(assetAccount, incomeAccount, expenseAccount,
+                overpaymentAccount);
+        final Integer clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+        final Integer loanId = createLoanAccount(clientId, loanProductID, loanExternalIdStr);
+
+        // apply charges
+        Integer feeCharge = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", false));
+
+        LocalDate targetDate = LocalDate.of(2022, 9, 5);
+        final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+        Integer feeLoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge), feeCharge1AddedDate, "10"));
+
+        // apply penalty
+        Integer penalty = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", true));
+
+        final String penaltyCharge1AddedDate = dateFormatter.format(targetDate);
+
+        Integer penalty1LoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty), penaltyCharge1AddedDate, "10"));
+
+        GetLoansLoanIdResponse loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+
+        // Goodwill Credit
+        final PostLoansLoanIdTransactionsResponse goodwillCredit_1 = loanTransactionHelper.makeGoodwillCredit((long) loanId,
+                new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("06 September 2022").locale("en")
+                        .transactionAmount(800.0));
+
+        loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+
+        // verify Journal Entries for Goodwill Credit
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+                new JournalEntry(780, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(10, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(10, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+                new JournalEntry(780, JournalEntry.TransactionType.DEBIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
+
+    }
+
+    @Test
+    public void loanAccountingTreatmentTestForCashBasedAccounting_ChargeOff() {
+        // Loan ExternalId
+        String loanExternalIdStr = UUID.randomUUID().toString();
+
+        // Product to GL account mapping for test
+        // ASSET
+        // -fundSourceAccountId,loanPortfolioAccountId,transfersInSuspenseAccountId
+        // INCOME-interestOnLoanAccountId,incomeFromFeeAccountId,incomeFromPenaltyAccountId,incomeFromRecoveryAccountId,incomeFromChargeOffInterestAccountId,incomeFromChargeOffFeesAccountId,incomeFromChargeOffPenaltyAccountId,incomeFromGoodwillCreditInterestAccountId,incomeFromGoodwillCreditFeesAccountId,incomeFromGoodwillCreditPenaltyAccountId
+        // EXPENSE-writeOffAccountId,goodwillCreditAccountId,chargeOffExpenseAccountId,chargeOffFraudExpenseAccountId
+        // LIABILITY-overpaymentLiabilityAccountId
+
+        final Integer loanProductID = createLoanProductWithCashBasedAccounting(assetAccount, incomeAccount, expenseAccount,
+                overpaymentAccount);
+        final Integer clientId = clientHelper.createClient(ClientHelper.defaultClientCreationRequest()).getClientId().intValue();
+        final Integer loanId = createLoanAccount(clientId, loanProductID, loanExternalIdStr);
+
+        // apply charges
+        Integer feeCharge = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", false));
+
+        LocalDate targetDate = LocalDate.of(2022, 9, 5);
+        final String feeCharge1AddedDate = dateFormatter.format(targetDate);
+        Integer feeLoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(feeCharge), feeCharge1AddedDate, "10"));
+
+        // apply penalty
+        Integer penalty = ChargesHelper.createCharges(requestSpec, responseSpec,
+                ChargesHelper.getLoanSpecifiedDueDateJSON(ChargesHelper.CHARGE_CALCULATION_TYPE_FLAT, "10", true));
+
+        final String penaltyCharge1AddedDate = dateFormatter.format(targetDate);
+
+        Integer penalty1LoanChargeId = this.loanTransactionHelper.addChargesForLoan(loanId,
+                LoanTransactionHelper.getSpecifiedDueDateChargesForLoanAsJSON(String.valueOf(penalty), penaltyCharge1AddedDate, "10"));
+
+        GetLoansLoanIdResponse loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+
+        // set loan as chargeoff
+        String randomText = Utils.randomStringGenerator("en", 5) + Utils.randomNumberGenerator(6) + Utils.randomStringGenerator("is", 5);
+        Integer chargeOffReasonId = CodeHelper.createChargeOffCodeValue(requestSpec, responseSpec, randomText, 1);
+        String transactionExternalId = UUID.randomUUID().toString();
+        this.loanTransactionHelper.chargeOffLoan((long) loanId, new PostLoansLoanIdTransactionsRequest().transactionDate("6 September 2022")
+                .locale("en").dateFormat("dd MMMM yyyy").externalId(transactionExternalId).chargeOffReasonId((long) chargeOffReasonId));
+
+        loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+        assertTrue(loanDetails.getChargedOff());
+
+        // verify Journal Entries For ChargeOff Transaction
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+                new JournalEntry(1000, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+                new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
+
+        // Goodwill Credit
+        final PostLoansLoanIdTransactionsResponse goodwillCredit_1 = loanTransactionHelper.makeGoodwillCredit((long) loanId,
+                new PostLoansLoanIdTransactionsRequest().dateFormat("dd MMMM yyyy").transactionDate("10 September 2022").locale("en")
+                        .transactionAmount(800.0));
+
+        loanDetails = this.loanTransactionHelper.getLoanDetails((long) loanId);
+        assertTrue(loanDetails.getStatus().getActive());
+        assertTrue(loanDetails.getChargedOff());
+
+        // verify Journal Entries for Goodwill Credit
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, "6 September 2022",
+                new JournalEntry(1000, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, "6 September 2022",
+                new JournalEntry(1000, JournalEntry.TransactionType.DEBIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, "6 September 2022",
+                new JournalEntry(20, JournalEntry.TransactionType.DEBIT));
+    }
+
     private Integer createLoanAccount(final Integer clientID, final Integer loanProductID, final String externalId) {
 
         String loanApplicationJSON = new LoanApplicationTestBuilder().withPrincipal("1000").withLoanTermFrequency("1")

integration-tests/src/test/java/org/apache/fineract/integrationtests/common/loans/LoanProductTestBuilder.java

@@ -446,6 +446,9 @@ public class LoanProductTestBuilder {
                 map.put("incomeFromChargeOffInterestAccountId", ID);
                 map.put("incomeFromChargeOffFeesAccountId", ID);
                 map.put("incomeFromChargeOffPenaltyAccountId", ID);
+                map.put("incomeFromGoodwillCreditInterestAccountId", ID);
+                map.put("incomeFromGoodwillCreditFeesAccountId", ID);
+                map.put("incomeFromGoodwillCreditPenaltyAccountId", ID);
             }
             if (this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
                 final String ID = this.accountList[i].getAccountID().toString();
@@ -489,6 +492,9 @@ public class LoanProductTestBuilder {
                 map.put("incomeFromChargeOffInterestAccountId", ID);
                 map.put("incomeFromChargeOffFeesAccountId", ID);
                 map.put("incomeFromChargeOffPenaltyAccountId", ID);
+                map.put("incomeFromGoodwillCreditInterestAccountId", ID);
+                map.put("incomeFromGoodwillCreditFeesAccountId", ID);
+                map.put("incomeFromGoodwillCreditPenaltyAccountId", ID);
             }
             if (this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
                 final String ID = this.accountList[i].getAccountID().toString();