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FINERACT-2455: WC - Disbursement Accounting #6458

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961be91
FINERACT-2455: WC - Disbursement Accounting
somasorosdpc Sep 16, 2026
23d7712
FINERACT-2455: Added e2e tests for valication WC - Disbursement Accou…
ruzeynalov Sep 17, 2026
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18 changes: 18 additions & 0 deletions ...src/test/java/org/apache/fineract/test/stepdef/loan/WorkingCapitalLoanAccountStepDef.java
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Expand Up @@ -80,6 +80,7 @@
import org.apache.fineract.client.models.PostWorkingCapitalLoanTransactionsPaymentDetailRequest;
import org.apache.fineract.client.models.PostWorkingCapitalLoanTransactionsRequest;
import org.apache.fineract.client.models.PostWorkingCapitalLoanTransactionsResponse;
import org.apache.fineract.client.models.PostWorkingCapitalLoansLoanIdDisbursementPaymentDetails;
import org.apache.fineract.client.models.PostWorkingCapitalLoansLoanIdRequest;
import org.apache.fineract.client.models.PostWorkingCapitalLoansLoanIdResponse;
import org.apache.fineract.client.models.PostWorkingCapitalLoansRequest;
Expand Down Expand Up @@ -1399,6 +1400,23 @@ public void disburseWCLoan(String actualDisbursementDate, String transactionAmou
checkChangesExpectedStatus(TestContextKey.LOAN_DISBURSE_RESPONSE, ACTIVE);
}

@And("Admin successfully disburse the Working Capital loan on {string} with {string} EUR transaction amount and {string} payment type")
public void disburseWCLoanWithPaymentType(final String actualDisbursementDate, final String transactionAmount,
final String paymentTypeName) {
final long paymentTypeId = paymentTypeResolver.resolve(DefaultPaymentType.valueOf(paymentTypeName));
final PostWorkingCapitalLoansLoanIdRequest disburseRequest = workingCapitalLoanRequestFactory
.defaultWorkingCapitalLoanDisburseRequest() //
.actualDisbursementDate(actualDisbursementDate) //
.transactionAmount(new BigDecimal(transactionAmount)) //
.paymentDetails(
new PostWorkingCapitalLoansLoanIdDisbursementPaymentDetails().paymentTypeId(Math.toIntExact(paymentTypeId)));
testContext().set(TestContextKey.LOAN_DISBURSE_REQUEST, disburseRequest);

executeStateTransition("disburse", disburseRequest, TestContextKey.LOAN_DISBURSE_RESPONSE, false);
verifyStateTransitionSuccess(TestContextKey.LOAN_DISBURSE_RESPONSE, "disbursement");
checkChangesExpectedStatus(TestContextKey.LOAN_DISBURSE_RESPONSE, ACTIVE);
}

@And("Admin successfully disburse the Working Capital loan by externalId on {string} with {string} EUR transaction amount")
public void disburseWCLoanByExternalId(String actualDisbursementDate, String transactionAmount) {
PostWorkingCapitalLoansLoanIdRequest disburseRequest = workingCapitalLoanRequestFactory.defaultWorkingCapitalLoanDisburseRequest()
Expand Down
166 changes: 165 additions & 1 deletion fineract-e2e-tests-runner/src/test/resources/features/WorkingCapitalLoanAccount.feature
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Expand Up @@ -1353,7 +1353,7 @@ Feature: WorkingCapitalLoanAccount
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount and "1000" discount amount
And Working capital loan account has the correct data:
| product.name | submittedOnDate | expectedDisbursementDate | status | proposedPrincipal | approvedPrincipal | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ADVANCED_ACCOUNTING | 2026-01-01 | 2026-01-01 | Active | 9000.0 | 9000.0 | 100000.0 | 18.0 | 1000.0 |
| WCLP_ADVANCED_ACCOUNTING | 2026-01-01 | 2026-01-01 | Active | 9000.0 | 9000.0 | 100000.0 | 18.0 | 1000.0 |
Then Admin update Working Capital period payment rate failed with "0.01" value cause unable to calculate EIR
And Working capital loan account has the correct data:
| product.name | submittedOnDate | expectedDisbursementDate | status | proposedPrincipal | approvedPrincipal | totalPaymentVolume | periodPaymentRate | discount |
Expand All @@ -1378,3 +1378,167 @@ Feature: WorkingCapitalLoanAccount
Then Working capital loan account has the correct data:
| product.name | submittedOnDate | expectedDisbursementDate | status | proposedPrincipal | approvedPrincipal | totalPaymentVolume | periodPaymentRate | discountProposed |
| WCLP_DISCOUNT | 2026-01-01 | 2026-01-01 | Submitted and pending approval | 9000.0 | 0.0 | 100000.0 | 18.0 | 0.0 |

@TestRailId:C106685
Scenario: Verify journal entries are not created for Disbursement & undo when accounting is disabled
When Admin sets the business date to "01 January 2026"
And Admin creates a client with random data and creates-approves-disburses a working capital loan with the following data:
| LoanProduct | submittedOnDate | expectedDisbursementDate | principalAmount | totalPaymentVolume | periodPaymentRate | discount |
| WCLP | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 0 |
And Admin stores the last Working Capital loan disbursement transaction id for later reference
And Working capital loan account has the correct data:
| status | principal | totalDiscountFee | unrealizedIncome |
| Active | 9000.0 | 0.0 | 0.0 |

Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |

And Admin sets the business date to "05 January 2026"
And Admin runs inline COB job for Working Capital Loan

And Admin successfully undo Working Capital disbursal

Then Working Capital Loan Transactions tab has a reversed "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |

@TestRailId:C106686
Scenario: Verify journal entries created for Disbursement & undo when accounting is enabled
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 | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ADVANCED_ACCOUNTING | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 1000 |
And Admin successfully approves the working capital loan on "01 January 2026" with "9000" amount and expected disbursement date on "01 January 2026"
Then Working capital loan approval was successful
When Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount and "1000" discount amount
Then Working Capital Loan has transactions:
| transactionDate | type | transactionAmount | principalPortion | feeChargesPortion | penaltyChargesPortion | reversed |
| 01 January 2026 | Disbursement | 9000.0 | 9000.0 | 0.0 | 0.0 | false |
| 01 January 2026 | Discount Fee | 1000.0 | 1000.0 | 0.0 | 0.0 | false |
And Working capital loan account has the correct data:
| status | principal | discount | totalDiscountFee | unrealizedIncome |
| Active | 10000.0 | 1000.0 | 1000.0 | 1000.0 |

Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 9000.0 |

And Admin sets the business date to "03 January 2026"
And Admin runs inline COB job for Working Capital Loan
And Admin successfully undo Working Capital disbursal

Then Working Capital Loan Transactions tab has a reversed "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 9000.0 |
| ASSET | 112601 | Loans Receivable | | 9000.0 |
| LIABILITY | 145023 | Suspense/Clearing account | 9000.0 | |

@TestRailId:C106687
Scenario: Verify Working Capital loan disbursement GL entries - UC1: ACC_DEF_REV_AM, loan portfolio and fund source net to zero after full repayment
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 | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ACC_DEF_REV_AM | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 0 |
And Admin successfully approves the working capital loan on "01 January 2026" with "9000" amount and expected disbursement date on "01 January 2026"
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount
Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 9000.0 |
When Admin sets the business date to "02 January 2026"
And Customer makes repayment on "02 January 2026" with 50.0 transaction amount on Working Capital loan
Then Working Capital Loan Transactions tab has a "REPAYMENT" transaction with date "02 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| LIABILITY | 145023 | Suspense/Clearing account | 50.0 | |
| ASSET | 112601 | Loans Receivable | | 50.0 |
When Admin sets the business date to "03 January 2026"
And Customer makes repayment on "03 January 2026" with 8950.0 transaction amount on Working Capital loan
Then Working Capital loan status will be "CLOSED_OBLIGATIONS_MET"
# 9000 Dr - 50 Cr - 8950 Cr = 0.00 on 112601; 9000 Cr - 50 Dr - 8950 Dr = 0.00 on 145023
And Working Capital Loan Transactions tab has a "REPAYMENT" transaction with date "03 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| LIABILITY | 145023 | Suspense/Clearing account | 8950.0 | |
| ASSET | 112601 | Loans Receivable | | 8950.0 |

@TestRailId:C106688
Scenario: Verify Working Capital loan disbursement GL entries - UC2: Advanced Accounting, payment channel fund source mapping, undo disbursal on a later date
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 | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ADVANCED_ACCOUNTING | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 0 |
And Admin successfully approves the working capital loan on "01 January 2026" with "9000" amount and expected disbursement date on "01 January 2026"
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount and "MONEY_TRANSFER" payment type
Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| ASSET | 987654 | Fund Receivables | | 9000.0 |
When Admin sets the business date to "05 January 2026"
And Admin successfully undo Working Capital disbursal
Then Working Capital Loan Transactions tab has a reversed "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| ASSET | 987654 | Fund Receivables | | 9000.0 |
| ASSET | 112601 | Loans Receivable | | 9000.0 |
| ASSET | 987654 | Fund Receivables | 9000.0 | |

@TestRailId:C106689
Scenario: Verify Working Capital loan disbursement GL entries - UC3: Advanced Accounting, unmapped payment type falls back to the default fund source
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 | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ADVANCED_ACCOUNTING | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 0 |
And Admin successfully approves the working capital loan on "01 January 2026" with "9000" amount and expected disbursement date on "01 January 2026"
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount and "AUTOPAY" payment type
Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 9000.0 |

@TestRailId:C106690
Scenario: Verify Working Capital loan disbursement GL entries - UC4: disbursement with discount fee in the same call posts both sets
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 | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ADVANCED_ACCOUNTING | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 1000 |
And Admin successfully approves the working capital loan on "01 January 2026" with "9000" amount and expected disbursement date on "01 January 2026"
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount and "1000" discount amount
Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 9000.0 |
And 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:C106691
Scenario: Verify Working Capital loan disbursement GL entries - UC5: partial disbursement, undo, re-disbursement with a different amount
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 | totalPaymentVolume | periodPaymentRate | discount |
| WCLP_ACC_DEF_REV_AM | 01 January 2026 | 01 January 2026 | 9000 | 100000 | 18 | 0 |
And Admin successfully approves the working capital loan on "01 January 2026" with "9000" amount and expected disbursement date on "01 January 2026"
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "8000" EUR transaction amount
Then Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 8000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 8000.0 |
When Admin successfully undo Working Capital disbursal
And Admin successfully disburse the Working Capital loan on "01 January 2026" with "9000" EUR transaction amount
Then Working Capital Loan Transactions tab has a reversed "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 8000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 8000.0 |
| ASSET | 112601 | Loans Receivable | | 8000.0 |
| LIABILITY | 145023 | Suspense/Clearing account | 8000.0 | |
And Working Capital Loan Transactions tab has a "DISBURSEMENT" transaction with date "01 January 2026" which has the following Journal entries:
| Type | Account code | Account name | Debit | Credit |
| ASSET | 112601 | Loans Receivable | 9000.0 | |
| LIABILITY | 145023 | Suspense/Clearing account | | 9000.0 |
6 changes: 6 additions & 0 deletions ...rvice/AccrualWithDeferredRevenueAmortizationAccountingProcessorForWorkingCapitalLoan.java
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Expand Up @@ -118,6 +118,7 @@ private List<LedgerPosting> plannedPostings(final WorkingCapitalLoan loan, final
final BigDecimal overpaymentPortion = MathUtil.nullToZero(allocation == null ? null : allocation.getOverpaymentPortion());

return switch (txn.getTypeOf()) {
case LoanTransactionType.DISBURSEMENT -> disbursementPostings(txn, principalPortion);
case LoanTransactionType.REPAYMENT ->
repaymentPostings(txn, principalPortion, feesPortion, penaltiesPortion, overpaymentPortion, isChargedOff);
case LoanTransactionType.GOODWILL_CREDIT ->
Expand Down Expand Up @@ -163,6 +164,11 @@ private List<LedgerPosting> repaymentPostings(final WorkingCapitalLoanTransactio
LedgerPosting.debit(CashAccountsForLoan.FUND_SOURCE, txn.getTransactionAmount()));
}

private List<LedgerPosting> disbursementPostings(final WorkingCapitalLoanTransaction txn, final BigDecimal principalPortion) {
return List.of(LedgerPosting.debit(CashAccountsForLoan.LOAN_PORTFOLIO, principalPortion),
LedgerPosting.credit(CashAccountsForLoan.FUND_SOURCE, txn.getTransactionAmount()));
}

private List<LedgerPosting> chargeAdjustmentPostings(final WorkingCapitalLoanTransaction txn, final BigDecimal principalPortion,
final BigDecimal feesPortion, final BigDecimal penaltiesPortion, final BigDecimal overpaymentPortion,
final boolean isChargedOff) {
Expand Down
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