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FINERACT-2455: WC - accounting entries for discount fee and adjustment #5958

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FINERACT-2455: WC - accounting entries for discount fee and adjustment #5958

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36 changes: 36 additions & 0 deletions ...act-e2e-tests-runner/src/test/resources/features/WorkingCapitalDiscountAdjustment.feature
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Original file line number Diff line number Diff line change
Expand Up @@ -282,16 +282,52 @@ Feature: Working Capital Discount Adjustment
| 01 January 2026 | Disbursement | 100.0 | 100.0 | 0.0 | 0.0 | false |
| 01 January 2026 | Discount Fee | 12.0 | 12.0 | 0.0 | 0.0 | false |
| 02 January 2026 | Repayment | 50.0 | 50.0 | 0.0 | 0.0 | false |
Then Working Capital Loan Transactions tab has a "DISCOUNT_FEE" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 12.0 | |
| LIABILITY | 240005 | Deferred Interest Revenue | | 12.0 |
And Admin adds Discount fee adjustment with "10" amount on transaction date "02 January 2026" on Working Capital loan account for last discount
And Working Capital Loan has transactions:
| transactionDate | type | transactionAmount | principalPortion | feeChargesPortion | penaltyChargesPortion | reversed |
| 01 January 2026 | Disbursement | 100.0 | 100.0 | 0.0 | 0.0 | false |
| 01 January 2026 | Discount Fee | 12.0 | 12.0 | 0.0 | 0.0 | false |
| 02 January 2026 | Repayment | 50.0 | 50.0 | 0.0 | 0.0 | false |
| 02 January 2026 | Discount Fee Adjustment | 10.0 | 10.0 | 0.0 | 0.0 | false |
Then Working Capital Loan Transactions tab has a "DISCOUNT_FEE_ADJUSTMENT" transaction with date "02 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| LIABILITY | 240005 | Deferred Interest Revenue | 10.0 | |
| ASSET | 112601 | Loans Receivable | | 10.0 |
And WorkingCapitalLoanDiscountFeeTransactionBusinessEvent is raised with amount "12" on "01 January 2026" date
And WorkingCapitalLoanDiscountFeeAdjustmentTransactionBusinessEvent is raised with amount "10" on "02 January 2026" date

Scenario: Verify Discount fee and multiple Discount fee adjustments on the same day post correct journal entries
When Admin sets the business date to "01 January 2026"
And Admin creates a client with random data
And Admin creates a working capital loan with the following data:
| LoanProduct | submittedOnDate | expectedDisbursementDate | principalAmount | totalPayment | periodPaymentRate | discount |
| WCLP_ACCOUNTING_CASH_BASED | 01 January 2026 | 01 January 2026 | 100 | 100 | 18 | 0 |
And Admin successfully approves the working capital loan on "01 January 2026" with "100" amount and expected disbursement date on "01 January 2026"
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "100" EUR transaction amount
Then Admin adds Discount fee with "12" amount on Working Capital loan account for last disbursement
Then Working Capital Loan Transactions tab has a "DISCOUNT_FEE" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 12.0 | |
| LIABILITY | 240005 | Deferred Interest Revenue | | 12.0 |
And Admin adds Discount fee adjustment with "5" amount on Working Capital loan account for last discount
And Admin adds Discount fee adjustment with "7" amount on Working Capital loan account for last discount
And Working Capital Loan has transactions:
| transactionDate | type | transactionAmount | principalPortion | feeChargesPortion | penaltyChargesPortion | reversed |
| 01 January 2026 | Disbursement | 100.0 | 100.0 | 0.0 | 0.0 | false |
| 01 January 2026 | Discount Fee | 12.0 | 12.0 | 0.0 | 0.0 | false |
| 01 January 2026 | Discount Fee Adjustment | 5.0 | 5.0 | 0.0 | 0.0 | false |
| 01 January 2026 | Discount Fee Adjustment | 7.0 | 7.0 | 0.0 | 0.0 | false |
Then Working Capital Loan Transactions tab has 2 "DISCOUNT_FEE_ADJUSTMENT" transactions with date "01 January 2026" which have the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| LIABILITY | 240005 | Deferred Interest Revenue | 5.0 | |
| ASSET | 112601 | Loans Receivable | | 5.0 |
| LIABILITY | 240005 | Deferred Interest Revenue | 7.0 | |
| ASSET | 112601 | Loans Receivable | | 7.0 |

@TestRailId:C83036
Scenario: Verify discount fee adjustment transaction with classification field set - UC13
When Admin sets the business date to "01 January 2026"
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4 changes: 4 additions & 0 deletions ...t-e2e-tests-runner/src/test/resources/features/WorkingCapitalDiscountAmortization.feature
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Expand Up @@ -57,6 +57,10 @@ Feature: WorkingCapitalDiscountFeeAmortization
| Type | Account code | Account name | Debit | Credit |
| INCOME | 404000 | Interest Income | | 28.7 |
| LIABILITY | 240005 | Deferred Interest Revenue | 28.7 | |
Then Working Capital Loan Transactions tab has a "DISCOUNT_FEE" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 1000.0 | |
| LIABILITY | 240005 | Deferred Interest Revenue | | 1000.0 |

@TestRailId:C80969
Scenario: Verify NO Discount Fee Amortization transaction on Working Capital Loan account triggers on COB without repayment - UC2
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35 changes: 35 additions & 0 deletions ...ct/accounting/journalentry/service/CashBasedAccountingProcessorForWorkingCapitalLoan.java
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Expand Up @@ -253,6 +253,41 @@ public void postJournalEntriesForDiscountFeeAmortizationAdjustment(final Working
}
}

@Override
public void postJournalEntriesForDiscountFee(final WorkingCapitalLoan loan, final WorkingCapitalLoanTransaction txn) {
postDiscountFeeDeferralEntries(loan, txn, CashAccountsForLoan.LOAN_PORTFOLIO, CashAccountsForLoan.DEFERRED_INCOME_LIABILITY);
}

@Override
public void postJournalEntriesForDiscountFeeAdjustment(final WorkingCapitalLoan loan, final WorkingCapitalLoanTransaction txn) {
postDiscountFeeDeferralEntries(loan, txn, CashAccountsForLoan.DEFERRED_INCOME_LIABILITY, CashAccountsForLoan.LOAN_PORTFOLIO);
}

private void postDiscountFeeDeferralEntries(final WorkingCapitalLoan loan, final WorkingCapitalLoanTransaction txn,
final CashAccountsForLoan debitAccountType, final CashAccountsForLoan creditAccountType) {
final Office office = loan.getClient().getOffice();
final Long productId = loan.getLoanProduct().getId();
final String currencyCode = loan.getLoanProductRelatedDetails().getCurrency().getCode();
final LocalDate transactionDate = txn.getTransactionDate();
final Long loanId = loan.getId();
final Long txnId = txn.getId();
final BigDecimal amount = txn.getTransactionAmount();

helper.checkForBranchClosures(helper.getLatestClosureByBranch(office.getId()), transactionDate);

if (MathUtil.isGreaterThanZero(amount)) {
final GLAccount debitAccount = helper.getLinkedGLAccountForWorkingCapitalLoanProduct(productId, debitAccountType.getValue(),
null);
helper.createDebitJournalEntryForWorkingCapitalLoan(office, currencyCode, debitAccount, loanId, txnId, transactionDate, amount,
null);

final GLAccount creditAccount = helper.getLinkedGLAccountForWorkingCapitalLoanProduct(productId, creditAccountType.getValue(),
null);
helper.createCreditJournalEntryForWorkingCapitalLoan(office, currencyCode, creditAccount, loanId, txnId, transactionDate,
amount, null);
}
}

private Long extractPaymentTypeId(final WorkingCapitalLoanTransaction txn) {
if (txn.getPaymentDetail() != null && txn.getPaymentDetail().getPaymentType() != null) {
return txn.getPaymentDetail().getPaymentType().getId();
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4 changes: 4 additions & 0 deletions ...neract/portfolio/workingcapitalloan/accounting/WorkingCapitalLoanAccountingProcessor.java
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Expand Up @@ -33,4 +33,8 @@ void postJournalEntries(WorkingCapitalLoan loan, WorkingCapitalLoanTransaction t

void postJournalEntriesForDiscountFeeAmortizationAdjustment(WorkingCapitalLoan loan, WorkingCapitalLoanTransaction txn,
boolean isChargedOff);

void postJournalEntriesForDiscountFee(WorkingCapitalLoan loan, WorkingCapitalLoanTransaction txn);

void postJournalEntriesForDiscountFeeAdjustment(WorkingCapitalLoan loan, WorkingCapitalLoanTransaction txn);
}
8 changes: 8 additions & 0 deletions ...ract/portfolio/workingcapitalloan/service/WorkingCapitalLoanWritePlatformServiceImpl.java
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Expand Up @@ -431,6 +431,10 @@ private WorkingCapitalLoanTransaction createAndPersistDiscountFeeTransaction(fin
amortizationScheduleWriteService.generateAndSaveAmortizationScheduleOnDisbursement(loan,
disbursementTransaction.getTransactionAmount(), disbursementTransaction.getTransactionDate());

if (loan.getLoanProduct().getAccountingRule().isCashBased()) {
accountingProcessor.postJournalEntriesForDiscountFee(loan, discountTransaction);
}

businessEventNotifierService
.notifyPostBusinessEvent(new WorkingCapitalLoanDiscountFeeTransactionBusinessEvent(discountTransaction));
return discountTransaction;
Expand Down Expand Up @@ -556,6 +560,10 @@ public CommandProcessingResult makeDiscountFeeAdjustment(final Long loanId, fina
saveNewTransactionRelation(adjustmentTransaction, relatedDiscountTransaction, LoanTransactionRelationTypeEnum.RELATED);
allocationRepository.saveAndFlush(WorkingCapitalLoanTransactionAllocation.forDiscountFeeAdjustment(adjustmentTransaction, amount));

if (loan.getLoanProduct().getAccountingRule().isCashBased()) {
accountingProcessor.postJournalEntriesForDiscountFeeAdjustment(loan, adjustmentTransaction);
}

if (loan.getLoanProductRelatedDetails() == null) {
throw new PlatformApiDataValidationException("validation.msg.wc.loan.discount.not.available",
"Discount adjustment is not available when loan product details are missing", "loanProductRelatedDetails");
Expand Down