FINERACT-2081: Refactor GL account balance calculation

fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/data/GLAccountBalanceHolder.java

@@ -0,0 +1,53 @@
+/**
+ * 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.journalentry.data;
+
+import jakarta.validation.constraints.NotNull;
+import java.math.BigDecimal;
+import java.util.LinkedHashMap;
+import java.util.Map;
+import lombok.Data;
+import org.apache.fineract.accounting.glaccount.domain.GLAccount;
+
+@Data
+public class GLAccountBalanceHolder {
+
+    private final Map<Long, GLAccount> glAccountMap = new LinkedHashMap<>();
+    private final Map<Long, BigDecimal> debitBalances = new LinkedHashMap<>();
+    private final Map<Long, BigDecimal> creditBalances = new LinkedHashMap<>();
+
+    public void addToCredit(@NotNull GLAccount creditAccount, @NotNull BigDecimal amount) {
+        addToProperBalance(creditBalances, creditAccount, amount);
+    }
+
+    public void addToDebit(@NotNull GLAccount debitAccount, @NotNull BigDecimal amount) {
+        addToProperBalance(debitBalances, debitAccount, amount);
+    }
+
+    private void addToProperBalance(@NotNull Map<Long, BigDecimal> balanceMap, @NotNull @NotNull GLAccount account,
+            @NotNull BigDecimal amount) {
+        glAccountMap.putIfAbsent(account.getId(), account);
+        if (balanceMap.containsKey(account.getId())) {
+            BigDecimal totalAmount = balanceMap.get(account.getId()).add(amount);
+            balanceMap.put(account.getId(), totalAmount);
+        } else {
+            balanceMap.put(account.getId(), amount);
+        }
+    }
+}

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

@@ -727,6 +727,16 @@ public void createDebitJournalEntryOrReversalForLoan(final Office office, final
         }
     }
 
+    public void createDebitJournalEntryOrReversalForLoan(final Office office, final String currencyCode, final Long loanId,
+            final String transactionId, final LocalDate transactionDate, final BigDecimal amount, final Boolean isReversal,
+            final GLAccount account) {
+        if (isReversal) {
+            createCreditJournalEntryForLoan(office, currencyCode, account, loanId, transactionId, transactionDate, amount);
+        } else {
+            createDebitJournalEntryForLoan(office, currencyCode, account, loanId, transactionId, transactionDate, amount);
+        }
+    }
+
     public void createDebitJournalEntryOrReversalForLoanCharges(final Office office, final String currencyCode,
             final int accountMappingTypeId, final Long loanProductId, final Long chargeId, final Long loanId, final String transactionId,
             final LocalDate transactionDate, final BigDecimal amount, final Boolean isReversal) {