FINERACT-1596 Goodwill Accounting Changes

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

@@ -37,7 +37,7 @@ public final class AccountingConstants {
     public enum CashAccountsForLoan {
 
         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);
+                6), TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13);
 
         private final Integer value;
 
@@ -75,7 +75,7 @@ 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);
+        TRANSFERS_SUSPENSE(10), OVERPAYMENT(11), INCOME_FROM_RECOVERY(12), GOODWILL_CREDIT(13);
 
         private final Integer value;
 
@@ -114,17 +114,18 @@ public final class AccountingConstants {
 
         FUND_SOURCE("fundSourceAccountId"), LOAN_PORTFOLIO("loanPortfolioAccountId"), INTEREST_ON_LOANS(
                 "interestOnLoanAccountId"), INCOME_FROM_FEES("incomeFromFeeAccountId"), INCOME_FROM_PENALTIES(
-                        "incomeFromPenaltyAccountId"), LOSSES_WRITTEN_OFF("writeOffAccountId"), OVERPAYMENT(
+                        "incomeFromPenaltyAccountId"), LOSSES_WRITTEN_OFF("writeOffAccountId"), GOODWILL_CREDIT(
-                                "overpaymentLiabilityAccountId"), INTEREST_RECEIVABLE("receivableInterestAccountId"), FEES_RECEIVABLE(
+                                "goodwillCreditAccountId"), OVERPAYMENT("overpaymentLiabilityAccountId"), INTEREST_RECEIVABLE(
-                                        "receivableFeeAccountId"), PENALTIES_RECEIVABLE("receivablePenaltyAccountId"), TRANSFERS_SUSPENSE(
+                                        "receivableInterestAccountId"), FEES_RECEIVABLE("receivableFeeAccountId"), PENALTIES_RECEIVABLE(
-                                                "transfersInSuspenseAccountId"), PAYMENT_CHANNEL_FUND_SOURCE_MAPPING(
+                                                "receivablePenaltyAccountId"), TRANSFERS_SUSPENSE(
-                                                        "paymentChannelToFundSourceMappings"), PAYMENT_TYPE(
+                                                        "transfersInSuspenseAccountId"), PAYMENT_CHANNEL_FUND_SOURCE_MAPPING(
-                                                                "paymentTypeId"), FEE_INCOME_ACCOUNT_MAPPING(
+                                                                "paymentChannelToFundSourceMappings"), PAYMENT_TYPE(
-                                                                        "feeToIncomeAccountMappings"), PENALTY_INCOME_ACCOUNT_MAPPING(
+                                                                        "paymentTypeId"), FEE_INCOME_ACCOUNT_MAPPING(
-                                                                                "penaltyToIncomeAccountMappings"), CHARGE_ID(
+                                                                                "feeToIncomeAccountMappings"), PENALTY_INCOME_ACCOUNT_MAPPING(
-                                                                                        "chargeId"), INCOME_ACCOUNT_ID(
+                                                                                        "penaltyToIncomeAccountMappings"), CHARGE_ID(
-                                                                                                "incomeAccountId"), INCOME_FROM_RECOVERY(
+                                                                                                "chargeId"), INCOME_ACCOUNT_ID(
-                                                                                                        "incomeFromRecoveryAccountId");
+                                                                                                        "incomeAccountId"), INCOME_FROM_RECOVERY(
+                                                                                                                "incomeFromRecoveryAccountId");
 
         private final String value;
 
@@ -146,12 +147,14 @@ public final class AccountingConstants {
 
         FUND_SOURCE("fundSourceAccount"), LOAN_PORTFOLIO("loanPortfolioAccount"), INTEREST_ON_LOANS(
                 "interestOnLoanAccount"), INCOME_FROM_FEES("incomeFromFeeAccount"), INCOME_FROM_PENALTIES(
-                        "incomeFromPenaltyAccount"), LOSSES_WRITTEN_OFF("writeOffAccount"), OVERPAYMENT(
+                        "incomeFromPenaltyAccount"), LOSSES_WRITTEN_OFF("writeOffAccount"), GOODWILL_CREDIT(
-                                "overpaymentLiabilityAccount"), INTEREST_RECEIVABLE("receivableInterestAccount"), FEES_RECEIVABLE(
+                                "goodwillCreditAccount"), OVERPAYMENT("overpaymentLiabilityAccount"), INTEREST_RECEIVABLE(
-                                        "receivableFeeAccount"), PENALTIES_RECEIVABLE("receivablePenaltyAccount"), TRANSFERS_SUSPENSE(
+                                        "receivableInterestAccount"), FEES_RECEIVABLE("receivableFeeAccount"), PENALTIES_RECEIVABLE(
-                                                "transfersInSuspenseAccount"), INCOME_ACCOUNT_ID("incomeAccount"), INCOME_FROM_RECOVERY(
+                                                "receivablePenaltyAccount"), TRANSFERS_SUSPENSE(
-                                                        "incomeFromRecoveryAccount"), LIABILITY_TRANSFER_SUSPENSE(
+                                                        "transfersInSuspenseAccount"), INCOME_ACCOUNT_ID(
-                                                                "liabilityTransferInSuspenseAccount");
+                                                                "incomeAccount"), INCOME_FROM_RECOVERY(
+                                                                        "incomeFromRecoveryAccount"), LIABILITY_TRANSFER_SUSPENSE(
+                                                                                "liabilityTransferInSuspenseAccount");
 
         private final String value;
 

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

@@ -1114,7 +1114,8 @@ public class AccountingProcessorHelper {
 
             if (accountMapping == null) {
                 throw new ProductToGLAccountMappingNotFoundException(PortfolioProductType.LOAN, loanProductId,
-                        AccrualAccountsForLoan.OVERPAYMENT.toString());
+                        AccrualAccountsForLoan.fromInt(accountMappingTypeId).toString());
+
             }
             glAccount = accountMapping.getGlAccount();
         }

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

@@ -296,7 +296,7 @@ public class AccrualBasedAccountingProcessorForLoan implements AccountingProcess
                 } else {
                     if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
                         this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode,
-                                AccrualAccountsForLoan.FUND_SOURCE.getValue(), loanProductId, paymentTypeId, loanId, transactionId,
+                                AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), loanProductId, paymentTypeId, loanId, transactionId,
                                 transactionDate, totalDebitAmount, isReversal);
 
                     } else {

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

@@ -62,7 +62,7 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
              * Logic for repayments, repayments at disbursement and reversal of Repayments and Repayments at
              * disbursement
              ***/
-            else if (loanTransactionDTO.getTransactionType().isRepayment()
+            else if (loanTransactionDTO.getTransactionType().isRepaymentType()
                     || loanTransactionDTO.getTransactionType().isRepaymentAtDisbursement()
                     || loanTransactionDTO.getTransactionType().isChargePayment()) {
                 createJournalEntriesForRepayments(loanDTO, loanTransactionDTO, office);
@@ -247,8 +247,14 @@ public class CashBasedAccountingProcessorForLoan implements AccountingProcessorF
             this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, FinancialActivity.LIABILITY_TRANSFER.getValue(),
                     loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
         } else {
-            this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.FUND_SOURCE.getValue(),
+            if (loanTransactionDTO.getTransactionType().isGoodwillCredit()) {
-                    loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+                this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.GOODWILL_CREDIT.getValue(),
+                        loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+
+            } else {
+                this.helper.createDebitJournalEntryOrReversalForLoan(office, currencyCode, CashAccountsForLoan.FUND_SOURCE.getValue(),
+                        loanProductId, paymentTypeId, loanId, transactionId, transactionDate, totalDebitAmount, isReversal);
+            }
         }
     }
 

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

@@ -245,6 +245,8 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 // expenses
                 mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
                         CashAccountsForLoan.LOSSES_WRITTEN_OFF.getValue(), CashAccountsForLoan.LOSSES_WRITTEN_OFF.toString(), changes);
+                mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
+                        CashAccountsForLoan.GOODWILL_CREDIT.getValue(), CashAccountsForLoan.GOODWILL_CREDIT.toString(), changes);
 
                 // liabilities
                 mergeLoanToLiabilityAccountMappingChanges(element, LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,
@@ -286,6 +288,8 @@ public class LoanProductToGLAccountMappingHelper extends ProductToGLAccountMappi
                 mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
                         AccrualAccountsForLoan.LOSSES_WRITTEN_OFF.getValue(), AccrualAccountsForLoan.LOSSES_WRITTEN_OFF.toString(),
                         changes);
+                mergeLoanToExpenseAccountMappingChanges(element, LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
+                        AccrualAccountsForLoan.GOODWILL_CREDIT.getValue(), AccrualAccountsForLoan.GOODWILL_CREDIT.toString(), changes);
 
                 // liabilities
                 mergeLoanToLiabilityAccountMappingChanges(element, LoanProductAccountingParams.OVERPAYMENT.getValue(), loanProductId,

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

@@ -61,11 +61,13 @@ public class ProductToGLAccountMappingHelper {
     public void saveProductToAccountMapping(final JsonElement element, final String paramName, final Long productId,
             final int placeHolderTypeId, final GLAccountType expectedAccountType, final PortfolioProductType portfolioProductType) {
         final Long accountId = this.fromApiJsonHelper.extractLongNamed(paramName, element);
-        final GLAccount glAccount = getAccountByIdAndType(paramName, expectedAccountType, accountId);
+        if (accountId != null) { // optional entries may be null
+            final GLAccount glAccount = getAccountByIdAndType(paramName, expectedAccountType, accountId);
 
-        final ProductToGLAccountMapping accountMapping = new ProductToGLAccountMapping(glAccount, productId,
+            final ProductToGLAccountMapping accountMapping = new ProductToGLAccountMapping(glAccount, productId,
-                portfolioProductType.getValue(), placeHolderTypeId);
+                    portfolioProductType.getValue(), placeHolderTypeId);
-        this.accountMappingRepository.saveAndFlush(accountMapping);
+            this.accountMappingRepository.saveAndFlush(accountMapping);
+        }
     }
 
     public void mergeProductToAccountMappingChanges(final JsonElement element, final String paramName, final Long productId,
@@ -78,13 +80,20 @@ public class ProductToGLAccountMappingHelper {
             final ProductToGLAccountMapping accountMapping = this.accountMappingRepository.findCoreProductToFinAccountMapping(productId,
                     portfolioProductType.getValue(), accountTypeId);
             if (accountMapping == null) {
-                throw new ProductToGLAccountMappingNotFoundException(portfolioProductType, productId, accountTypeName);
+                ArrayList<String> optionalProductToGLAccountMappingEntries = new ArrayList<String>();
-            }
+                optionalProductToGLAccountMappingEntries.add("goodwillCreditAccountId");
-            if (!accountMapping.getGlAccount().getId().equals(accountId)) {
+                if (optionalProductToGLAccountMappingEntries.contains(paramName)) {
-                final GLAccount glAccount = getAccountByIdAndType(paramName, expectedAccountType, accountId);
+                    saveProductToAccountMapping(element, paramName, productId, accountTypeId, expectedAccountType, portfolioProductType);
-                changes.put(paramName, accountId);
+                } else {
-                accountMapping.setGlAccount(glAccount);
+                    throw new ProductToGLAccountMappingNotFoundException(portfolioProductType, productId, accountTypeName);
-                this.accountMappingRepository.saveAndFlush(accountMapping);
+                }
+            } else {
+                if (!accountMapping.getGlAccount().getId().equals(accountId)) {
+                    final GLAccount glAccount = getAccountByIdAndType(paramName, expectedAccountType, accountId);
+                    changes.put(paramName, accountId);
+                    accountMapping.setGlAccount(glAccount);
+                    this.accountMappingRepository.saveAndFlush(accountMapping);
+                }
             }
         }
     }

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

@@ -132,6 +132,8 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                     accountMappingDetails.put(LoanProductAccountingDataParams.TRANSFERS_SUSPENSE.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(CashAccountsForLoan.LOSSES_WRITTEN_OFF)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.LOSSES_WRITTEN_OFF.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(CashAccountsForLoan.GOODWILL_CREDIT)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.GOODWILL_CREDIT.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(CashAccountsForLoan.OVERPAYMENT)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.OVERPAYMENT.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(CashAccountsForLoan.INCOME_FROM_RECOVERY)) {
@@ -166,6 +168,8 @@ public class ProductToGLAccountMappingReadPlatformServiceImpl implements Product
                     accountMappingDetails.put(LoanProductAccountingDataParams.TRANSFERS_SUSPENSE.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(AccrualAccountsForLoan.LOSSES_WRITTEN_OFF)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.LOSSES_WRITTEN_OFF.getValue(), gLAccountData);
+                } else if (glAccountForLoan.equals(AccrualAccountsForLoan.GOODWILL_CREDIT)) {
+                    accountMappingDetails.put(LoanProductAccountingDataParams.GOODWILL_CREDIT.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(AccrualAccountsForLoan.INTEREST_RECEIVABLE)) {
                     accountMappingDetails.put(LoanProductAccountingDataParams.INTEREST_RECEIVABLE.getValue(), gLAccountData);
                 } else if (glAccountForLoan.equals(AccrualAccountsForLoan.FEES_RECEIVABLE)) {

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

@@ -90,6 +90,9 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
                         LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
                         CashAccountsForLoan.LOSSES_WRITTEN_OFF.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+                        LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
+                        CashAccountsForLoan.GOODWILL_CREDIT.getValue());
 
                 // liabilities
                 this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,
@@ -139,6 +142,9 @@ public class ProductToGLAccountMappingWritePlatformServiceImpl implements Produc
                 this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
                         LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), loanProductId,
                         AccrualAccountsForLoan.LOSSES_WRITTEN_OFF.getValue());
+                this.loanProductToGLAccountMappingHelper.saveLoanToExpenseAccountMapping(element,
+                        LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), loanProductId,
+                        AccrualAccountsForLoan.GOODWILL_CREDIT.getValue());
 
                 // liabilities
                 this.loanProductToGLAccountMappingHelper.saveLoanToLiabilityAccountMapping(element,

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

@@ -77,7 +77,7 @@ public final class LoanProductDataValidator {
             LoanProductAccountingParams.INTEREST_ON_LOANS.getValue(), LoanProductAccountingParams.INTEREST_RECEIVABLE.getValue(),
             LoanProductAccountingParams.LOAN_PORTFOLIO.getValue(), LoanProductAccountingParams.OVERPAYMENT.getValue(),
             LoanProductAccountingParams.TRANSFERS_SUSPENSE.getValue(), LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(),
-            LoanProductAccountingParams.PENALTIES_RECEIVABLE.getValue(),
+            LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), LoanProductAccountingParams.PENALTIES_RECEIVABLE.getValue(),
             LoanProductAccountingParams.PAYMENT_CHANNEL_FUND_SOURCE_MAPPING.getValue(),
             LoanProductAccountingParams.FEE_INCOME_ACCOUNT_MAPPING.getValue(), LoanProductAccountingParams.INCOME_FROM_RECOVERY.getValue(),
             LoanProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(), LoanProductConstants.USE_BORROWER_CYCLE_PARAMETER_NAME,
@@ -590,6 +590,11 @@ public final class LoanProductDataValidator {
             baseDataValidator.reset().parameter(LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue()).value(writeOffAccountId)
                     .notNull().integerGreaterThanZero();
 
+            final Long goodwillCreditAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(LoanProductAccountingParams.GOODWILL_CREDIT.getValue(), element);
+            baseDataValidator.reset().parameter(LoanProductAccountingParams.GOODWILL_CREDIT.getValue()).value(goodwillCreditAccountId)
+                    .ignoreIfNull().integerGreaterThanZero();
+
             final Long overpaymentAccountId = this.fromApiJsonHelper.extractLongNamed(LoanProductAccountingParams.OVERPAYMENT.getValue(),
                     element);
             baseDataValidator.reset().parameter(LoanProductAccountingParams.OVERPAYMENT.getValue()).value(overpaymentAccountId).notNull()
@@ -1427,6 +1432,11 @@ public final class LoanProductDataValidator {
         baseDataValidator.reset().parameter(LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue()).value(writeOffAccountId)
                 .ignoreIfNull().integerGreaterThanZero();
 
+        final Long goodwillCreditAccountId = this.fromApiJsonHelper
+                .extractLongNamed(LoanProductAccountingParams.LOSSES_WRITTEN_OFF.getValue(), element);
+        baseDataValidator.reset().parameter(LoanProductAccountingParams.GOODWILL_CREDIT.getValue()).value(goodwillCreditAccountId)
+                .ignoreIfNull().integerGreaterThanZero();
+
         final Long overpaymentAccountId = this.fromApiJsonHelper.extractLongNamed(LoanProductAccountingParams.OVERPAYMENT.getValue(),
                 element);
         baseDataValidator.reset().parameter(LoanProductAccountingParams.OVERPAYMENT.getValue()).value(overpaymentAccountId).ignoreIfNull()

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

@@ -85,7 +85,7 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
     private void disburseLoanOfAccountingRule(final String accountingType) {
         final String principal = "12000.00";
         final String submitApproveDisburseDate = "01 January 2022";
-        this.disbursedLoanID = fromStartToDisburseLoan(submitApproveDisburseDate, principal, ACCRUAL_PERIODIC, assetAccount, incomeAccount,
+        this.disbursedLoanID = fromStartToDisburseLoan(submitApproveDisburseDate, principal, accountingType, assetAccount, incomeAccount,
                 expenseAccount, overpaymentAccount);
     }
 
@@ -313,7 +313,7 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
     }
 
     @Test
-    public void newCreditBalanceRefundCreatesCorrectJournalEntriesForCashAccrualsTest() {
+    public void newCreditBalanceRefundCreatesCorrectJournalEntriesForCashAccountingTest() {
 
         disburseLoanOfAccountingRule(CASH_BASED);
         HashMap loanStatusHashMap = makeRepayment("08 January 2022", 20000.00f); // overpayment
@@ -353,4 +353,58 @@ public class ClientLoanCreditBalanceRefundandRepaymentTypeIntegrationTest {
         Assertions.assertTrue(Boolean.TRUE.equals(isTypeCorrect), "Not " + repaymentTransactionType);
     }
 
+    @Test
+    public void newGoodwillCreditCreatesCorrectJournalEntriesForPeriodicAccrualsTest() {
+
+        disburseLoanOfAccountingRule(ACCRUAL_PERIODIC);
+        HashMap loanSummaryMap = this.loanTransactionHelper.getLoanSummary(this.requestSpec, this.responseSpec, disbursedLoanID);
+
+        // pay off all of principal, interest (no fees or penalties)
+        final Float principalOutstanding = (Float) loanSummaryMap.get("principalOutstanding");
+        final Float interestOutstanding = (Float) loanSummaryMap.get("interestOutstanding");
+        final Float totalOutstanding = (Float) loanSummaryMap.get("totalOutstanding");
+        final Float overpaidAmount = 159.00f;
+        final Float goodwillAmount = totalOutstanding + overpaidAmount;
+        final String goodwillDate = "09 January 2022";
+        HashMap loanStatusHashMap = this.loanTransactionHelper.makeRepaymentTypePayment(GOODWILL_CREDIT, goodwillDate, goodwillAmount,
+                this.disbursedLoanID);
+
+        // only a single credit for principal and interest as test sets up same GL account for both (summed up)
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, goodwillDate,
+                new JournalEntry(totalOutstanding, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, goodwillDate,
+                new JournalEntry(overpaidAmount, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, goodwillDate,
+                new JournalEntry(goodwillAmount, JournalEntry.TransactionType.DEBIT));
+
+    }
+
+    @Test
+    public void newGoodwillCreditCreatesCorrectJournalEntriesForCashAccountingTest() {
+
+        disburseLoanOfAccountingRule(CASH_BASED);
+        HashMap loanSummaryMap = this.loanTransactionHelper.getLoanSummary(this.requestSpec, this.responseSpec, disbursedLoanID);
+
+        // pay off all of principal, interest (no fees or penalties)
+        final Float principalOutstanding = (Float) loanSummaryMap.get("principalOutstanding");
+        final Float interestOutstanding = (Float) loanSummaryMap.get("interestOutstanding");
+        final Float totalOutstanding = (Float) loanSummaryMap.get("totalOutstanding");
+        final Float overpaidAmount = 159.00f;
+        final Float goodwillAmount = totalOutstanding + overpaidAmount;
+        final String goodwillDate = "09 January 2022";
+        HashMap loanStatusHashMap = this.loanTransactionHelper.makeRepaymentTypePayment(GOODWILL_CREDIT, goodwillDate, goodwillAmount,
+                this.disbursedLoanID);
+
+        this.journalEntryHelper.checkJournalEntryForAssetAccount(assetAccount, goodwillDate,
+                new JournalEntry(principalOutstanding, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForIncomeAccount(incomeAccount, goodwillDate,
+                new JournalEntry(interestOutstanding, JournalEntry.TransactionType.CREDIT));
+
+        this.journalEntryHelper.checkJournalEntryForLiabilityAccount(overpaymentAccount, goodwillDate,
+                new JournalEntry(overpaidAmount, JournalEntry.TransactionType.CREDIT));
+        this.journalEntryHelper.checkJournalEntryForExpenseAccount(expenseAccount, goodwillDate,
+                new JournalEntry(goodwillAmount, JournalEntry.TransactionType.DEBIT));
+
+    }
+
 }

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

@@ -405,6 +405,7 @@ public class LoanProductTestBuilder {
             if (this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
                 final String ID = this.accountList[i].getAccountID().toString();
                 map.put("writeOffAccountId", ID);
+                map.put("goodwillCreditAccountId", ID);
             }
             if (this.accountList[i].getAccountType().equals(Account.AccountType.LIABILITY)) {
                 final String ID = this.accountList[i].getAccountID().toString();
@@ -437,6 +438,7 @@ public class LoanProductTestBuilder {
             if (this.accountList[i].getAccountType().equals(Account.AccountType.EXPENSE)) {
                 final String ID = this.accountList[i].getAccountID().toString();
                 map.put("writeOffAccountId", ID);
+                map.put("goodwillCreditAccountId", ID);
             }
             if (this.accountList[i].getAccountType().equals(Account.AccountType.LIABILITY)) {
                 final String ID = this.accountList[i].getAccountID().toString();