FINERACT-1960: GL account mappings to use Savings product with Accrua…

…l accounting

fineract-core/src/main/java/org/apache/fineract/accounting/common/AccountingValidations.java

@@ -0,0 +1,45 @@
+/**
+ * Licensed to the Apache Software Foundation (ASF) under one
+ * or more contributor license agreements. See the NOTICE file
+ * distributed with this work for additional information
+ * regarding copyright ownership. The ASF licenses this file
+ * to you under the Apache License, Version 2.0 (the
+ * "License"); you may not use this file except in compliance
+ * with the License. You may obtain a copy of the License at
+ *
+ * http://www.apache.org/licenses/LICENSE-2.0
+ *
+ * Unless required by applicable law or agreed to in writing,
+ * software distributed under the License is distributed on an
+ * "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+ * KIND, either express or implied. See the License for the
+ * specific language governing permissions and limitations
+ * under the License.
+ */
+package org.apache.fineract.accounting.common;
+
+public class AccountingValidations {
+
+    protected AccountingValidations() {}
+
+    public static boolean isCashBasedAccounting(final Integer accountingRuleType) {
+        return AccountingRuleType.CASH_BASED.getValue().equals(accountingRuleType);
+    }
+
+    public static boolean isAccrualPeriodicBasedAccounting(final Integer accountingRuleType) {
+        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingRuleType);
+    }
+
+    public static boolean isUpfrontAccrualAccounting(final Integer accountingRuleType) {
+        return AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingRuleType);
+    }
+
+    public static boolean isAccrualBasedAccounting(final Integer accountingRuleType) {
+        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingRuleType)
+                || AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingRuleType);
+    }
+
+    public static boolean isCashOrAccrualBasedAccounting(final Integer accountingRuleType) {
+        return isCashBasedAccounting(accountingRuleType) || isAccrualBasedAccounting(accountingRuleType);
+    }
+}

fineract-core/src/main/java/org/apache/fineract/portfolio/savings/DepositsApiConstants.java

@@ -214,12 +214,14 @@ private DepositsApiConstants() {
             interestPostingPeriodTypeParamName, interestCalculationTypeParamName, interestCalculationDaysInYearTypeParamName,
             lockinPeriodFrequencyParamName, lockinPeriodFrequencyTypeParamName, accountingRuleParamName, chargesParamName,
             SavingProductAccountingParams.INCOME_FROM_FEES.getValue(), SavingProductAccountingParams.INCOME_FROM_PENALTIES.getValue(),
-            SavingProductAccountingParams.INTEREST_ON_SAVINGS.getValue(),
+            SavingProductAccountingParams.INTEREST_ON_SAVINGS.getValue(), SavingProductAccountingParams.FEES_RECEIVABLE.getValue(),
             SavingProductAccountingParams.PAYMENT_CHANNEL_FUND_SOURCE_MAPPING.getValue(),
-            SavingProductAccountingParams.SAVINGS_CONTROL.getValue(), SavingProductAccountingParams.TRANSFERS_SUSPENSE.getValue(),
-            SavingProductAccountingParams.SAVINGS_REFERENCE.getValue(), SavingProductAccountingParams.FEE_INCOME_ACCOUNT_MAPPING.getValue(),
-            SavingProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(), chartsParamName,
-            SavingsApiConstants.withHoldTaxParamName, SavingsApiConstants.taxGroupIdParamName));
+            SavingProductAccountingParams.PENALTIES_RECEIVABLE.getValue(), SavingProductAccountingParams.SAVINGS_CONTROL.getValue(),
+            SavingProductAccountingParams.TRANSFERS_SUSPENSE.getValue(), SavingProductAccountingParams.SAVINGS_REFERENCE.getValue(),
+            SavingProductAccountingParams.FEE_INCOME_ACCOUNT_MAPPING.getValue(),
+            SavingProductAccountingParams.PENALTY_INCOME_ACCOUNT_MAPPING.getValue(),
+            SavingProductAccountingParams.INTEREST_PAYABLE.getValue(), chartsParamName, SavingsApiConstants.withHoldTaxParamName,
+            SavingsApiConstants.taxGroupIdParamName));
 
     private static final Set<String> PRECLOSURE_REQUEST_DATA_PARAMETERS = new HashSet<>(
             Arrays.asList(preClosurePenalApplicableParamName, preClosurePenalInterestParamName, preClosurePenalInterestOnTypeIdParamName));

fineract-core/src/main/java/org/apache/fineract/portfolio/savings/SavingsAccountTransactionType.java

@@ -38,8 +38,9 @@ public enum SavingsAccountTransactionType {
     WITHDRAWAL_FEE(4, "savingsAccountTransactionType.withdrawalFee", TransactionEntryType.DEBIT), //
     ANNUAL_FEE(5, "savingsAccountTransactionType.annualFee", TransactionEntryType.DEBIT), //
     WAIVE_CHARGES(6, "savingsAccountTransactionType.waiveCharge"), //
-    PAY_CHARGE(7, "savingsAccountTransactionType.payCharge", TransactionEntryType.DEBIT), //
-    DIVIDEND_PAYOUT(8, "savingsAccountTransactionType.dividendPayout", TransactionEntryType.CREDIT), //
+    PAY_CHARGE(7, "savingsAccountTransactionType.payCharge"), //
+    DIVIDEND_PAYOUT(8, "savingsAccountTransactionType.dividendPayout"), //
+    ACCRUAL(10, "savingsAccountTransactionType.accrual"), //
     INITIATE_TRANSFER(12, "savingsAccountTransactionType.initiateTransfer"), //
     APPROVE_TRANSFER(13, "savingsAccountTransactionType.approveTransfer"), //
     WITHDRAW_TRANSFER(14, "savingsAccountTransactionType.withdrawTransfer"), //
@@ -94,9 +95,33 @@ public boolean isDebitEntryType() {
         return entryType != null && entryType.isDebit();
     }
 
-    public static SavingsAccountTransactionType fromInt(final Integer value) {
-        SavingsAccountTransactionType transactionType = BY_ID.get(value);
-        return transactionType == null ? INVALID : transactionType;
+    public static SavingsAccountTransactionType fromInt(final Integer transactionType) {
+
+        if (transactionType == null) {
+            return SavingsAccountTransactionType.INVALID;
+        }
+        return switch (transactionType) {
+            case 1 -> SavingsAccountTransactionType.DEPOSIT;
+            case 2 -> SavingsAccountTransactionType.WITHDRAWAL;
+            case 3 -> SavingsAccountTransactionType.INTEREST_POSTING;
+            case 4 -> SavingsAccountTransactionType.WITHDRAWAL_FEE;
+            case 5 -> SavingsAccountTransactionType.ANNUAL_FEE;
+            case 6 -> SavingsAccountTransactionType.WAIVE_CHARGES;
+            case 7 -> SavingsAccountTransactionType.PAY_CHARGE;
+            case 8 -> SavingsAccountTransactionType.DIVIDEND_PAYOUT;
+            case 10 -> SavingsAccountTransactionType.ACCRUAL;
+            case 12 -> SavingsAccountTransactionType.INITIATE_TRANSFER;
+            case 13 -> SavingsAccountTransactionType.APPROVE_TRANSFER;
+            case 14 -> SavingsAccountTransactionType.WITHDRAW_TRANSFER;
+            case 15 -> SavingsAccountTransactionType.REJECT_TRANSFER;
+            case 16 -> SavingsAccountTransactionType.WRITTEN_OFF;
+            case 17 -> SavingsAccountTransactionType.OVERDRAFT_INTEREST;
+            case 18 -> SavingsAccountTransactionType.WITHHOLD_TAX;
+            case 19 -> SavingsAccountTransactionType.ESCHEAT;
+            case 20 -> SavingsAccountTransactionType.AMOUNT_HOLD;
+            case 21 -> SavingsAccountTransactionType.AMOUNT_RELEASE;
+            default -> SavingsAccountTransactionType.INVALID;
+        };
     }
 
     public boolean isDeposit() {
@@ -111,6 +136,10 @@ public boolean isInterestPosting() {
         return this == INTEREST_POSTING;
     }
 
+    public boolean isAccrual() {
+        return this.equals(SavingsAccountTransactionType.ACCRUAL);
+    }
+
     public boolean isOverDraftInterestPosting() {
         return this == OVERDRAFT_INTEREST;
     }

fineract-core/src/main/java/org/apache/fineract/portfolio/savings/data/SavingsAccountTransactionEnumData.java

@@ -48,13 +48,15 @@ public class SavingsAccountTransactionEnumData implements Serializable {
     private final boolean escheat;
     private final boolean amountHold;
     private final boolean amountRelease;
+    private final boolean accrual;
 
     public SavingsAccountTransactionEnumData(final Long id, final String code, final String value) {
         this.id = id;
         this.code = code;
         this.value = value;
         this.deposit = Long.valueOf(SavingsAccountTransactionType.DEPOSIT.getValue()).equals(this.id);
         this.dividendPayout = Long.valueOf(SavingsAccountTransactionType.DIVIDEND_PAYOUT.getValue()).equals(this.id);
+        this.accrual = Long.valueOf(SavingsAccountTransactionType.ACCRUAL.getValue()).equals(this.id);
         this.withdrawal = Long.valueOf(SavingsAccountTransactionType.WITHDRAWAL.getValue()).equals(this.id);
         this.interestPosting = Long.valueOf(SavingsAccountTransactionType.INTEREST_POSTING.getValue()).equals(this.id);
         this.feeDeduction = Long.valueOf(SavingsAccountTransactionType.ANNUAL_FEE.getValue()).equals(this.id)

fineract-loan/src/main/java/org/apache/fineract/accounting/producttoaccountmapping/serialization/ProductToGLAccountMappingFromApiJsonDeserializer.java

@@ -31,7 +31,7 @@
 import org.apache.fineract.accounting.common.AccountingConstants.LoanProductAccountingParams;
 import org.apache.fineract.accounting.common.AccountingConstants.SavingProductAccountingParams;
 import org.apache.fineract.accounting.common.AccountingConstants.SharesProductAccountingParams;
-import org.apache.fineract.accounting.common.AccountingRuleType;
+import org.apache.fineract.accounting.common.AccountingValidations;
 import org.apache.fineract.accounting.glaccount.domain.GLAccount;
 import org.apache.fineract.accounting.producttoaccountmapping.service.ProductToGLAccountMappingWritePlatformService;
 import org.apache.fineract.infrastructure.core.data.ApiParameterError;
@@ -84,7 +84,7 @@ public void validateForLoanProductCreate(final String json) {
         final Integer accountingRuleType = this.fromApiJsonHelper.extractIntegerNamed("accountingRule", element, Locale.getDefault());
         baseDataValidator.reset().parameter("accountingRule").value(accountingRuleType).notNull().inMinMaxRange(1, 4);
 
-        if (isCashBasedAccounting(accountingRuleType) || isAccrualBasedAccounting(accountingRuleType)) {
+        if (AccountingValidations.isCashBasedAccounting(accountingRuleType)) {
 
             final Long fundAccountId = this.fromApiJsonHelper.extractLongNamed(LoanProductAccountingParams.FUND_SOURCE.getValue(), element);
             baseDataValidator.reset().parameter(LoanProductAccountingParams.FUND_SOURCE.getValue()).value(fundAccountId).notNull()
@@ -132,7 +132,7 @@ public void validateForLoanProductCreate(final String json) {
 
         }
 
-        if (isAccrualBasedAccounting(accountingRuleType)) {
+        if (AccountingValidations.isAccrualBasedAccounting(accountingRuleType)) {
 
             final Long receivableInterestAccountId = this.fromApiJsonHelper
                     .extractLongNamed(LoanProductAccountingParams.INTEREST_RECEIVABLE.getValue(), element);
@@ -169,7 +169,7 @@ public void validateForSavingsProductCreate(final String json, DepositAccountTyp
                 Locale.getDefault());
         baseDataValidator.reset().parameter(accountingRuleParamName).value(accountingRuleType).notNull().inMinMaxRange(1, 3);
 
-        if (isCashBasedAccounting(accountingRuleType)) {
+        if (AccountingValidations.isCashOrAccrualBasedAccounting(accountingRuleType)) {
 
             final Long savingsControlAccountId = this.fromApiJsonHelper
                     .extractLongNamed(SavingProductAccountingParams.SAVINGS_CONTROL.getValue(), element);
@@ -225,7 +225,24 @@ public void validateForSavingsProductCreate(final String json, DepositAccountTyp
                 baseDataValidator.reset().parameter(SavingProductAccountingParams.LOSSES_WRITTEN_OFF.getValue()).value(writtenOff).notNull()
                         .integerGreaterThanZero();
             }
+        }
+
+        // Periodic Accrual Accounting aditional GL Accounts
+        if (AccountingValidations.isAccrualBasedAccounting(accountingRuleType)) {
+            final Long feeReceivableAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(SavingProductAccountingParams.FEES_RECEIVABLE.getValue(), element);
+            baseDataValidator.reset().parameter(SavingProductAccountingParams.FEES_RECEIVABLE.getValue()).value(feeReceivableAccountId)
+                    .notNull().integerGreaterThanZero();
 
+            final Long penaltyReceivableAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(SavingProductAccountingParams.PENALTIES_RECEIVABLE.getValue(), element);
+            baseDataValidator.reset().parameter(SavingProductAccountingParams.PENALTIES_RECEIVABLE.getValue())
+                    .value(penaltyReceivableAccountId).notNull().integerGreaterThanZero();
+
+            final Long interestPayableAccountId = this.fromApiJsonHelper
+                    .extractLongNamed(SavingProductAccountingParams.INTEREST_PAYABLE.getValue(), element);
+            baseDataValidator.reset().parameter(SavingProductAccountingParams.INTEREST_PAYABLE.getValue()).value(interestPayableAccountId)
+                    .notNull().integerGreaterThanZero();
         }
 
         throwExceptionIfValidationWarningsExist(dataValidationErrors);
@@ -247,7 +264,7 @@ public void validateForShareProductCreate(final String json) {
                 Locale.getDefault());
         baseDataValidator.reset().parameter(accountingRuleParamName).value(accountingRuleType).notNull().inMinMaxRange(1, 3);
 
-        if (isCashBasedAccounting(accountingRuleType)) {
+        if (AccountingValidations.isCashBasedAccounting(accountingRuleType)) {
 
             final Long shareReferenceId = this.fromApiJsonHelper.extractLongNamed(SharesProductAccountingParams.SHARES_REFERENCE.getValue(),
                     element);
@@ -274,15 +291,6 @@ public void validateForShareProductCreate(final String json) {
         throwExceptionIfValidationWarningsExist(dataValidationErrors);
     }
 
-    private boolean isCashBasedAccounting(final Integer accountingRuleType) {
-        return AccountingRuleType.CASH_BASED.getValue().equals(accountingRuleType);
-    }
-
-    private boolean isAccrualBasedAccounting(final Integer accountingRuleType) {
-        return AccountingRuleType.ACCRUAL_PERIODIC.getValue().equals(accountingRuleType)
-                || AccountingRuleType.ACCRUAL_UPFRONT.getValue().equals(accountingRuleType);
-    }
-
     private void throwExceptionIfValidationWarningsExist(final List<ApiParameterError> dataValidationErrors) {
         if (!dataValidationErrors.isEmpty()) {
             throw new PlatformApiDataValidationException("validation.msg.validation.errors.exist", "Validation errors exist.",