gl user guide

8/2/2019 Gl User Guide

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Oracle General Ledger

User's Guide

Release 12.1

Part No. E13627-02

April 2009


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Oracle General Ledger User's Guide, Release 12.1

Part No. E13627-02

Copyright 1988, 2009, Oracle and/or its affiliates. All rights reserved.

Primary Author: Stacey Tucker-Blosch

Contributing Author: Brent Bosin, Theresa Hickman, Carolyn Luk, Mei Siauw, Jennifer Wu

Contributor: Vic Mitchell, Julianna Litwin, Rob Zwiebach, Hugh Mason

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Contents

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Preface

1 Journal Entry

The General Ledger Accounting Cycle..................................................................................... 1-1

Entering Journals.......................................................................................................................1-5

Creating Journal Batches......................................................................................................1-5

Entering Journals................................................................................................................. 1-9

Entering Journal Lines....................................................................................................... 1-13

Entering Taxable Journal Entries....................................................................................... 1-14

Entering Entered Currency Journals..................................................................................1-17

Entering Statistical Journals............................................................................................... 1-18

Autocopying Journal Batches.............................................................................................1-19

Changing a Batch Period....................................................................................................1-20

Changing the Journal Entry Currency............................................................................... 1-21

Checking or Reserving Funds for a Journal Batch............................................................. 1-22

Submitting Journal Batches for Approval.......................................................................... 1-24

Approving Journal Batches ............................................................................................... 1-25

Journal Wizard.........................................................................................................................1-27

Journal Wizard Overview.................................................................................................. 1-27

Prerequisites...................................................................................................................... 1-28

Creating Journal Entries with the Journal Wizard............................................................. 1-28

Working with Web ADI Layout.........................................................................................1-28

Customizing the Layout.....................................................................................................1-29

Uploading Data..................................................................................................................1-32

Importing Data using Web ADI Content........................................................................... 1-33


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Entering Journals for a Prior Period........................................................................................1-33

Entering Journals for a Future Period................................................................................ 1-34

Reviewing Budgetary Control Transactions...........................................................................1-35

Reviewing Budgetary Control Transaction Detail............................................................. 1-36

Printing a Budgetary Control Transactions Report............................................................1-37

Journal Approval..................................................................................................................... 1-38

Journal Approval Overview.............................................................................................. 1-38

GL Initialization & Validation Process...............................................................................1-42

GL Preparer Approval Process.......................................................................................... 1-46

GL Approval Process......................................................................................................... 1-49

GL Request Approval Process........................................................................................... 1-54

GL No Approver Response Process................................................................................... 1-57

Customizable: Verify Authority Process............................................................................1-60

Allocating Amounts with Recurring Journals and MassAllocations.....................................1-62

Creating Allocation Entries................................................................................................ 1-62

Creating Allocations Using Recurring Journal Formulas...................................................1-63

Creating Net Allocations ...................................................................................................1-63

Creating Step-Down Allocations....................................................................................... 1-64

Creating Rate-Based Allocations........................................................................................1-64

Creating Usage-Based Allocations..................................................................................... 1-65

Using Allocations for Standard Costing.............................................................................1-65

Recurring Journals...................................................................................................................1-66

About Recurring Journals.................................................................................................. 1-66

Creating Recurring Journal Formula Batches.................................................................... 1-67

Securing Recurring Journals.............................................................................................. 1-69

Creating Recurring Journal Entries.................................................................................... 1-69

Entering Recurring Journal Entry Lines.............................................................................1-71

Entering Recurring Journal, Budget, and Eliminating Entry Formulas............................. 1-72

Reporting Currencies...................................................................................................1-75

Entering Formulas with EasyCalc ..................................................................................... 1-75

Creating Skeleton Journal Entries...................................................................................... 1-78

Creating Standard Recurring Journal Entries.................................................................... 1-79

Creating Entered Currency Recurring Journal Entries.......................................................1-80

Copying Entries from an Existing Recurring Journal Batch...............................................1-82

Changing a Recurring Journal Entry..................................................................................1-82Performing Standard Costing with Recurring Journals..................................................... 1-83

Generating Recurring Journal Batches................................................................................... 1-83

Scheduling Your Recurring Journal Batch......................................................................... 1-86

MassAllocations...................................................................................................................... 1-88

About MassAllocations......................................................................................................1-88

Creating MassAllocation Batches.......................................................................................1-88


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Creating MassAllocation Formulas....................................................................................1-91

Entering MassAllocation Formula Lines............................................................................1-92

Entering a Target Account................................................................................................. 1-98

Entering an Offsetting Account......................................................................................... 1-98

Allocation Formula Rules ................................................................................................. 1-99

Validation Business Rules................................................................................................ 1-100

Reporting Currencies....................................................................................................... 1-101

Generating MassAllocation Journals....................................................................................1-101

Reusing MassAllocation Formulas for Different Ledgers and Balancing Segment Values......................................................................................................................................... 1-104

Choosing an Allocation Method...................................................................................... 1-105

MassAllocation Examples .................................................................................................... 1-106

AutoAllocations .................................................................................................................... 1-119

AutoAllocations Overview.............................................................................................. 1-119

Oracle Projects and Oracle General Ledger..................................................................... 1-121

Parallel Allocation Sets.................................................................................................... 1-121

Step-Down AutoAllocation Sets...................................................................................... 1-125

Securing AutoAllocation Sets.......................................................................................... 1-127

Submitting AutoAllocation Set Requests......................................................................... 1-128

Reviewing the status of your AutoAllocation Sets ..........................................................1-131

Step-Down AutoAllocation Approval Process..................................................................... 1-131

Customizing Step-Down AutoAllocations.......................................................................1-133

AutoAllocation Processes................................................................................................ 1-135

Journal Import....................................................................................................................... 1-143

Integrating General Ledger Using Journal Import ..........................................................1-144

Preparing to Import Journals........................................................................................... 1-146

Exporting Data From Your Feeder System ..................................................................... 1-148

The GL_INTERFACE Table ............................................................................................ 1-148

Assigning Values for Accounts........................................................................................ 1-153

Assigning Values for Additional Required and Conditionally Required Columns ........1-154

Assigning Values for Currency Conversion.....................................................................1-157

Assigning Values to Optional Columns .......................................................................... 1-158

Required NULL Columns in the GL_INTERFACE Table................................................ 1-162

Importing Specialized Data..............................................................................................1-164

About Journal Import Validation .................................................................................... 1-165

Multi-Table Journal Import.............................................................................................. 1-168

Interface Data Transformer.............................................................................................. 1-175

Importing Journals................................................................................................................ 1-176

How to Import Journals .................................................................................................. 1-179

Setting the Journal Import Run Options.......................................................................... 1-182

Running the Journal Import Program from Standard Report Submission (SRS)............. 1-183


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Correcting Journal Import Data............................................................................................ 1-184

Correcting Accounts in Journal Import Data................................................................... 1-185

Troubleshooting...............................................................................................................1-186

Deleting Journal Import Data............................................................................................... 1-187

Posting Journals.....................................................................................................................1-188

Posting Journal Batches....................................................................................................1-188

Cancelling a Batch Posting............................................................................................... 1-192

Posting to a Suspense Account........................................................................................ 1-192

Reviewing the Batch Posting Status.................................................................................1-193

Correcting Batch Posting Errors.......................................................................................1-193

Posting Journal Batches Automatically (AutoPost).............................................................. 1-194

Generating Reporting Currency Journals........................................................................ 1-200

Reversing Journals................................................................................................................ 1-200

Defining Reverse Journal Entries .................................................................................... 1-200

Generating Reversing Journal Batches ............................................................................ 1-202

Automatic Journal Reversal.................................................................................................. 1-205

Automatic Journal Reversal Overview............................................................................ 1-205

Definition Access Sets...................................................................................................... 1-212

Default Reversal Criteria for Seeded Journal Categories...........................................1-213

Overview of Journal Reconciliation..................................................................................... 1-215

Entering Reconciliation References...................................................................................... 1-216

Performing Automatic Account Reconciliation....................................................................1-217

Performing Manual Account Reconciliation........................................................................ 1-218

Performing Manual Account Reconciliation Reversal.........................................................1-220

Reconciliation of Transactions with Single or Multiple Currencies................................... 1-220

Automatic Journal Scheduling..............................................................................................1-221

Incrementing Submissions............................................................................................... 1-224

Year-End Closing Journals.................................................................................................... 1-226

Income Statement Closing Journals................................................................................. 1-227

Balance Sheet Closing Journals........................................................................................ 1-237

Secondary Tracking Segment............................................................................................... 1-241

Year-End Close Checklist......................................................................................................1-247

2 Budgeting

Overview of Budgeting ............................................................................................................ 2-1Budgeting Methods .................................................................................................................. 2-3

Creating Budget Formulas to Allocate Budget Amounts ....................................................2-4

Creating a Flexible Budget .................................................................................................. 2-4

Using Top-Down, Bottom-Up, and Middle-Out Budgeting ................................................2-5

Using MassBudgeting ......................................................................................................... 2-6


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Creating Master/Detail Budgets...........................................................................................2-7

Master/Detail Budget Example............................................................................................ 2-9

Uploading Budgets from a Spreadsheet............................................................................ 2-13

Budgets.................................................................................................................................... 2-15

Defining Budgets............................................................................................................... 2-15

Assigning Budget Periods..................................................................................................2-18

Opening a Budget Year......................................................................................................2-18

Copying Budget Amounts from an Existing Budget......................................................... 2-19

Budget Organizations..............................................................................................................2-20

Defining Budget Organizations......................................................................................... 2-20

Assigning Account Ranges to a Budget Organization....................................................... 2-22

Protecting a Budget Organization with a Password.......................................................... 2-25

Setting Budgetary Control Options for an Account Range................................................ 2-26

Copying Account Ranges from an Existing Budget Organization.....................................2-27

Adding or Changing Individual Accounts........................................................................ 2-28

Changing a Budget Organization...................................................................................... 2-29

Deleting a Budget Organization.........................................................................................2-30

Budget Formulas......................................................................................................................2-30

Creating Budget Formula Batches..................................................................................... 2-30

Creating a Budget Formula Entry...................................................................................... 2-31

Securing Budget Formulas................................................................................................. 2-33

Entering Budget Formula Entry Lines............................................................................... 2-34

Copying Existing Budget Formulas................................................................................... 2-35

Changing a Budget Formula Entry.................................................................................... 2-35

Calculating Budget Amounts.................................................................................................. 2-36

Scheduling Your Budget Formula Batch............................................................................2-40

MassBudgets............................................................................................................................ 2-41

Overview........................................................................................................................... 2-41

Defining MassBudgets....................................................................................................... 2-41

Defining a MassBudget Formula....................................................................................... 2-44

Entering MassBudget Formula Lines.................................................................................2-45

Assigning Segment Types..................................................................................................2-47

Entering a Target Account................................................................................................. 2-47

Entering an Offset Account................................................................................................2-48

Generating MassBudget Journals........................................................................................... 2-48Choosing an Allocation Method........................................................................................ 2-50

Scheduling Your MassBudget Journal Batch..................................................................... 2-51

Entering Budget Amounts....................................................................................................... 2-52

Entering Budget Amounts for Multiple Accounts............................................................. 2-54

Using Budget Rules to Distribute Budget Amounts.......................................................... 2-56

Budget Rules...................................................................................................................... 2-57


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Setting the Budget Rule Rounding Options.......................................................................2-58

Entering Statistical Budget Amounts................................................................................. 2-59

Entering Budget Journals........................................................................................................ 2-60

Entering Statistical Budget Journals................................................................................... 2-61

Creating Unposted Budget Journal Batches.......................................................................2-63

Budget Wizard......................................................................................................................... 2-64

Creating a Budget Worksheet................................................................................................. 2-65

Changing the Budget Worksheet View.................................................................................. 2-66

Updating Budget Balances Using Budget Wizard..................................................................2-67

Adding Budget Notes to a Budget Worksheet........................................................................2-67

Graphing Budgets................................................................................................................... 2-68

Uploading Budgets from Budget Wizard to General Ledger.................................................2-69

Transferring Budget Amounts................................................................................................ 2-71

Transferring Budget Amounts Using Budgetary Control..................................................2-73

Entering Budget Transfer Amounts................................................................................... 2-74

Uploading Budgets.................................................................................................................. 2-75

Integrating General Ledger Using Budget Upload............................................................ 2-75

Understanding the Budget Interface Table ....................................................................... 2-76

Creating Your Budget Spreadsheet ................................................................................... 2-77

Loading Data into the Budget Interface Table................................................................... 2-80

About Budget Upload Validation ..................................................................................... 2-81

Correcting Budget Upload Errors...................................................................................... 2-82

Uploading Budgets to Undefined Accounts........................................................................... 2-83

Uploading Budget Amounts to Undefined Accounts........................................................ 2-85

Freezing Budgets..................................................................................................................... 2-85

Freezing Budget Formula Batches..................................................................................... 2-86

Freezing Budget Organizations......................................................................................... 2-87

Freezing Budgets for a Range of Accounts........................................................................ 2-88

Using Budgetary Control and Online Funds Checking......................................................... 2-89

Overview........................................................................................................................... 2-89

Funds Checking and Encumbrance Accounting................................................................ 2-89

Defining an Account.......................................................................................................... 2-90

Budgetary Control Options................................................................................................2-91

Funds Check Level...................................................................................................... 2-92

Tolerance Percent and Tolerance Amount...................................................................2-92Override Amount........................................................................................................ 2-93

Amount Type and Boundary.......................................................................................2-93

Latest Encumbrance Year............................................................................................ 2-95

Budgetary Control Options for Accounts....................................................................2-96

Budgetary Control Options for Journal Sources and Categories................................. 2-96

Detail and Summary Level Budgetary Control..................................................................2-97


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Changing Budgetary Control Options .............................................................................. 2-99

About Funds Checking ................................................................................................... 2-102

Setting Up Budgetary Control .........................................................................................2-103

Reports............................................................................................................................. 2-105

Creating Your Own Funds Available Reports ..........................................................2-105

Inquiry............................................................................................................................. 2-105

Setting Up Budgetary Control in Purchasing and Payables.............................................2-106

Budgetary Control in Purchasing.................................................................................... 2-107

Checking Funds on Purchasing Documents..............................................................2-107

Failing Funds Checking............................................................................................. 2-108

Document Approvals................................................................................................ 2-108

Reserving Funds for a Purchasing Document........................................................... 2-110

Funds Reservation Status of Purchasing Documents................................................ 2-110

Requisitions and Budgetary Control ...............................................................................2-111

Creating a Requisition............................................................................................... 2-111

Importing Approved Requisitions ............................................................................2-111

Cancelling a Requisition ........................................................................................... 2-112

Internal Requisitions................................................................................................. 2-112

Closing a Requisition.................................................................................................2-113

Purchase Orders and Budgetary Control......................................................................... 2-113

Creating a Purchase Order ....................................................................................... 2-113

Planned Purchase Orders.......................................................................................... 2-114

Blanket Purchase Agreements................................................................................... 2-115

Reserving Funds for a Purchase Order......................................................................2-115

Modifying a Purchase Order .................................................................................... 2-116

Cancelling a Purchase Order .................................................................................... 2-116

Receiving................................................................................................................... 2-116

Closing a Purchase Order..........................................................................................2-117

Reports and Inquiries in Oracle Purchasing.............................................................. 2-117

Budgetary Control in Oracle Payables ............................................................................ 2-118

Entering an Invoice....................................................................................................2-118

Final Match................................................................................................................2-118

Prepayments..............................................................................................................2-119

Approval and Online Invoice Validation.................................................................. 2-120

Releasing Funds Holds ............................................................................................. 2-121Maintaining a Matched Invoice ................................................................................ 2-121

Relieving Encumbrance Entries ................................................................................2-122

Multiple Currency Transactions ..................................................................................... 2-123

Creating a Budgetary Control Group....................................................................................2-125

Setting Budgetary Control Options for Journal Sources and Categories .........................2-126

Running the Create Journals Program ................................................................................. 2-127


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Running the Mass Funds Check/Reservation Program ...................................................2-128

3 Encumbrance Accounting

Overview of Encumbrance Accounting.................................................................................... 3-1

Defining Encumbrance Types ..................................................................................................3-4

Entering Encumbrances ............................................................................................................3-5

Reviewing Encumbrances ................................................................................................... 3-7

Relieving Encumbrances .....................................................................................................3-8

Viewing Funds Available......................................................................................................... 3-9

Year-End Encumbrance Processing.........................................................................................3-11

Performing Year-End Encumbrance Processing ............................................................... 3-11

Carrying Forward Year-End Encumbrance and Budget Balances.......................................... 3-12

4 Average Balance Processing

Overview of Average Balance Processing................................................................................ 4-1Basic Business Needs........................................................................................................... 4-2

Average Balance Examples.................................................................................................. 4-3

General Example........................................................................................................... 4-3

Relationship Between Aggregate and Average Balances.............................................. 4-6

Example: Period Average-to-Date Balance....................................................................4-7

Example: Quarter Average-to-Date Balance..................................................................4-8

Example: Year Average-to-Date Balance.......................................................................4-9

Major Features................................................................................................................... 4-11

Effective Date Handling.....................................................................................................4-14

Back-Value Transactions............................................................................................. 4-15

Weekends and Holidays..............................................................................................4-16

Set Up and Maintenance.................................................................................................... 4-17

Enabling Average Balance Processing......................................................................... 4-17

Processing Options for Non-Business Days................................................................ 4-19

Opening a New Period................................................................................................ 4-20

Archiving and Purging...................................................................................................... 4-20

Multi-Currency Processing ............................................................................................... 4-21

Conversion.................................................................................................................. 4-22

Revaluation................................................................................................................. 4-22

Translation...................................................................................................................4-22

Consolidation.....................................................................................................................4-24

Consolidating Transactions......................................................................................... 4-24

Consolidating Balances............................................................................................... 4-24

Online Inquiry................................................................................................................... 4-28

Reporting........................................................................................................................... 4-29


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Standard Reports............................................................................................................... 4-29

Financial Statement Generator...........................................................................................4-30

5 Online Inquiries

Introduction............................................................................................................................... 5-1

Overview of Account Analysis and Drilldown........................................................................ 5-1

Overview of Account Inquiry................................................................................................... 5-4

Account Inquiry.........................................................................................................................5-9

Performing an Account Inquiry........................................................................................... 5-9

Account Inquiry Example.................................................................................................. 5-11

Performing an Account Inquiry for Ledger Sets................................................................ 5-16

Reviewing Balances in an Account Inquiry....................................................................... 5-18

Reviewing Variances Between Account Balance Types..................................................... 5-22

Drilling Down to Journal Detail.........................................................................................5-23

Performing a Journal Entry Inquiry........................................................................................5-25Drilling Down to Oracle Subledger Applications................................................................. 5-27

Drilling Down to Subledger Detail.................................................................................... 5-27

T-Accounts.........................................................................................................................5-28

Average Balance Inquiry......................................................................................................... 5-31

Performing an Average Balance Inquiry............................................................................5-31

Detail Average Balance Inquiry ........................................................................................ 5-33

Summary Average Balance Inquiry................................................................................... 5-34

Inquiring on Budgets.............................................................................................................. 5-35

Performing a Budget Inquiry............................................................................................. 5-35

Reviewing Budget Balances in a Master Budget Inquiry................................................... 5-38Reviewing Budget Balances in a Detail Budget Inquiry.....................................................5-39

Reviewing Detail Account Balances...................................................................................5-40

Reviewing Budget Journal Detail.......................................................................................5-41

Consolidated Balance Inquiry................................................................................................ 5-42

Performing Consolidated Balance Inquiries...................................................................... 5-42

6 Financial Reporting

Overview of Reporting in General Ledger............................................................................... 6-1

Overview of the Financial Statement Generator......................................................................6-1

Report Building Concepts......................................................................................................... 6-3

Simple Reports..................................................................................................................... 6-3

Special Format Reports...................................................................................................... 6-10

Report Distribution............................................................................................................ 6-20

Other FSG Features............................................................................................................ 6-23

Tips and Techniques for Using FSG.......................................................................................6-26


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Using Financial Statement Generator................................................................................ 6-26

Suggestions for Specific Financial Reports............................................................................ 6-30

Tips for Designing FSG Reports............................................................................................. 6-38

Frequently Asked Questions About FSG............................................................................... 6-41

FSG Tasks................................................................................................................................ 6-43

Defining Row Sets..............................................................................................................6-43

Securing Row Sets................................................................................................................... 6-45

Assigning Accounts.................................................................................................................6-46

Defining Report Calculations................................................................................................. 6-48

Defining Column Sets.............................................................................................................6-50

Using the Column Set Builder................................................................................................ 6-55

Creating Column Headings.................................................................................................... 6-58

Defining Column Exceptions..................................................................................................6-59

Defining Content Sets............................................................................................................. 6-60

Securing Content Sets............................................................................................................. 6-62

Defining Row Orders.............................................................................................................. 6-63

Securing Row Orders.............................................................................................................. 6-67

Defining Display Sets............................................................................................................. 6-67

Copying Report Objects.......................................................................................................... 6-69

Defining Financial Reports..................................................................................................... 6-70

Securing Reports..................................................................................................................... 6-73

Including Budgets, Encumbrances, Currencies, and Constant Periods of Interest in an FSG

Report...................................................................................................................................... 6-74

Defining Financial Report Sets............................................................................................... 6-76

Securing Report Sets............................................................................................................... 6-78

Copying Report Objects From Another Database (FSG Transfer Program)......................... 6-78

FSG Transfer Program Parameters.....................................................................................6-80

Running Financial Reports..................................................................................................... 6-81

Running Financial Reports with XML Publisher............................................................... 6-87

FSG Security Rules............................................................................................................. 6-89

Reporting Attributes............................................................................................................... 6-91

Setting Up Reporting Attributes........................................................................................ 6-91

Defining Reporting Attribute Value Sets and Values........................................................ 6-93

Defining Context-Sensitive Descriptive Flexfields for Reporting Attributes..................... 6-94

Assigning Reporting Attribute Values to Account Segment Values.................................. 6-96

Specifying Descriptive Flexfield Segments to Use as Reporting Attributes....................... 6-97

Running the Reporting Attribute Preparation Program........................................................ 6-98

Running the Reporting Attribute Historical Program....................................................... 6-99

Reporting Attributes Examples............................................................................................. 6-100

Defining Ad Hoc Reports......................................................................................................6-103

Deleting Ad Hoc Reports...................................................................................................... 6-104


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Downloading Financial Reports........................................................................................... 6-105

FSG Reference Information.................................................................................................. 6-106

Row Set Format Options.................................................................................................. 6-106

Row Set Display Types......................................................................................................... 6-107

Content Set Display Types............................................................................................... 6-108

Standard Column Sets...........................................................................................................6-109

Amount Types....................................................................................................................... 6-110

Column Set Builder Toolbar................................................................................................. 6-111

Format Masks........................................................................................................................ 6-112

Balance Control Options....................................................................................................... 6-115

Currency Control Value Options.......................................................................................... 6-117

Row Set Advanced Options.................................................................................................. 6-120

Column Set Advanced Options............................................................................................ 6-121

Override Segment Assignments........................................................................................... 6-122

Display Options.................................................................................................................... 6-123

Relative Headings................................................................................................................. 6-123

Row and Column Overrides................................................................................................. 6-125

FSG Report Parameters......................................................................................................... 6-127

XBRL...................................................................................................................................... 6-128

Loading/Removing XBRL Taxonomies ........................................................................... 6-130

XML Publisher Basic Report Template............................................................................ 6-131

Country-Specific Reports...................................................................................................... 6-134

7 Maintenance

Mass Maintenance..................................................................................................................... 7-1Moving or Merging Account Balances.................................................................................7-2

Defining a Move/Merge Request......................................................................................... 7-5

Submitting a Move/Merge Request......................................................................................7-7

Mass Maintenance Statuses..................................................................................................7-8

Validation and Prevalidation............................................................................................... 7-8

Reversing a Move/Merge..................................................................................................... 7-9

Purging Move/Merge Tables..............................................................................................7-10

Reviewing Move/Merge Audit Journals............................................................................ 7-11

Creating New Accounts with Mass Creation.....................................................................7-13

Correcting Misclassified Account Types................................................................................ 7-15Archiving Account Balances and Journal Detail.................................................................... 7-17

Prerequisites...................................................................................................................... 7-18

Creating a Tablespace for Archived Data.......................................................................... 7-20

Exporting Archived Data................................................................................................... 7-23

Purging Archived Account Balances and Journals............................................................ 7-25


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8 Global Consolidation System

Global Consolidation System................................................................................................... 8-1

Overview............................................................................................................................. 8-2

What You Can Consolidate..................................................................................................8-4

Special Considerations for Average Daily Balance Ledgers.................................................8-4

Implementation Options......................................................................................................8-5

Consolidation Process Steps................................................................................................ 8-6

Consolidation Workbench...................................................................................................... 8-11

Using the State Controller.................................................................................................. 8-16

Gathering Subsidiary Data from Multiple Instances Using Oracle Applications...............8-20

Gathering Subsidiary Data from Multiple Instances Using Non-Oracle Applications...... 8-22

Consolidating Ledgers with Different Charts of Accounts................................................... 8-23

Defining Consolidation Definitions................................................................................... 8-26

Definition Access Set Security..................................................................................... 8-29Consolidation Run Options............................................................................................... 8-29

Creating Consolidation Sets............................................................................................... 8-31

Preparing Subsidiary Data...................................................................................................... 8-33

Transferring Subsidiary Data to Your Parent......................................................................... 8-35

Consolidating Balances...................................................................................................... 8-36

Consolidating Transactions............................................................................................... 8-40

Transferring Consolidation Sets.........................................................................................8-41

Posting Subsidiary Data..........................................................................................................8-43

Eliminating Entries..................................................................................................................8-45

Creating Eliminating Entries..............................................................................................8-45Inquiry, Reporting, and Analysis........................................................................................... 8-55

Purging Consolidation Audit Data......................................................................................... 8-56

9 Multi-Currency

Overview of Multi-Currency Accounting.................................................................................9-2

Overview............................................................................................................................. 9-2

Currencies.................................................................................................................................. 9-8

Defining Currencies............................................................................................................. 9-8

Conversion Rates..................................................................................................................... 9-10

Defining Conversion Rate Types....................................................................................... 9-10

Entering Daily Rates................................................................................................................9-11

Loading Daily Rates Automatically........................................................................................9-16

Entering Historical Rates.........................................................................................................9-21

Revaluing Balances................................................................................................................. 9-26

Translating Balances............................................................................................................... 9-34


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Notes on Translation with Historical Rates and Amounts.................................................9-47

Notes on Translating Owners' Equity Accounts................................................................ 9-48

Notes on Translating Revenue/Expense Accounts.............................................................9-50

Notes on Translating Average Balances.............................................................................9-51

Currency Rates Manager......................................................................................................... 9-55

Cross Rates.........................................................................................................................9-56

Using the Daily Rates Spreadsheet Interface..................................................................... 9-59

Using the Historical Rates Spreadsheet Interface...............................................................9-60

10 Standard Reports and Listings

Running Standard Reports and Listings................................................................................ 10-1

Generating Standard Reports Using XML Publisher.............................................................10-3

XML Output File..................................................................................................................... 10-4

Placeholder Syntax for Standard Report Templates.............................................................. 10-5

Example of Report Template Layout.................................................................................... 10-33General Ledger Standard Reports and Listings................................................................... 10-33

Account Analysis Reports..................................................................................................... 10-34

Account Analysis - Contra Account.................................................................................10-34

Account Analysis Report................................................................................................. 10-37

Budget Reports and Listings................................................................................................. 10-37

Budget Hierarchy Listing.................................................................................................10-38

Budget Journals by Account Report.................................................................................10-38

Budget Organization Listing............................................................................................10-39

Budget Organization Range Listing.................................................................................10-40

Budgetary Control Transactions Report.......................................................................... 10-41Frozen Budgets Accounts Listing.................................................................................... 10-42

Funds Available Analysis Report.................................................................................... 10-42

Master/Detail Budget Report........................................................................................... 10-43

Summary/Detail Budget Report.......................................................................................10-44

Unbudgeted Master/Detail Accounts Report...................................................................10-45

Chart of Accounts Reports and Listings............................................................................... 10-46

Account Hierarchy Report............................................................................................... 10-46

Chart of Accounts Detail Listing......................................................................................10-46

Chart of Accounts Mapping Rules Report....................................................................... 10-47

Rollup Detail Listing........................................................................................................ 10-48Rollup Range Listing....................................................................................................... 10-48

Inactive Accounts Listing.................................................................................................10-49

Segment Values Listing....................................................................................................10-49

Suspense Accounts Listing...............................................................................................10-50

Consolidation Reports...........................................................................................................10-50


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Consolidation Audit Report.............................................................................................10-51

Consolidation Exception Report: Disabled Parent Accounts........................................... 10-52

Consolidation Exception Report: Unmapped Subsidiary Accounts................................ 10-53

Consolidation Journals Report.........................................................................................10-54

Currency Listings.................................................................................................................. 10-55

Daily Conversion Rates Listing........................................................................................10-55

Historical Rates Listing.................................................................................................... 10-56

Financial Statement Generator Reports and Listings...........................................................10-57

Column Set Detail Listing................................................................................................ 10-57

Column Set Summary Listing.......................................................................................... 10-58

Content Set Detail Listing................................................................................................ 10-58

Content Set Summary Listing.......................................................................................... 10-59

Report Detail Listing........................................................................................................ 10-59

Report Set Detail Listing.................................................................................................. 10-60

Report Set Summary Listing............................................................................................ 10-60

Report Summary Listing..................................................................................................10-61

Row Order Detail Listing................................................................................................. 10-61

Row Set Detail Listing......................................................................................................10-62

Row Set Summary Listing................................................................................................10-62

Where Used Report..........................................................................................................10-62

General Ledger Reports........................................................................................................ 10-63

General Ledger Account Balances Across Ledgers Report.............................................. 10-63

Entered Currency General Ledger Report....................................................................... 10-64

General Ledger Report.....................................................................................................10-65

Journals Reports.................................................................................................................... 10-67

Entered Currency Journals Report................................................................................... 10-68

General Journals Reports................................................................................................. 10-69

Journal Batch Summary Report....................................................................................... 10-74

Journal Entry Report........................................................................................................ 10-75

Journals Line Report........................................................................................................ 10-76

Journals by Document Number Report........................................................................... 10-77

Journals - Extended.......................................................................................................... 10-78

Journals - Day Book......................................................................................................... 10-79

Journals - Voucher........................................................................................................... 10-79

Journals - Check Report................................................................................................... 10-81Tax Journals Report......................................................................................................... 10-81

Automatic Reconciliation Report..................................................................................... 10-83

Reconciled Transactions Report....................................................................................... 10-85

Unreconciled Transactions Report................................................................................... 10-88

Trial Balance Reports............................................................................................................ 10-90

Trial Balance Report......................................................................................................... 10-90


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Average Balance Trial Balance Report............................................................................. 10-92

Budget Trial Balance Report............................................................................................ 10-94

Detail Trial Balance Report.............................................................................................. 10-95

Encumbrance Trial Balance Report..................................................................................10-96

Expanded Trial Balance Report........................................................................................10-97

Trial Balance - Additional Segment Detail Report........................................................... 10-99

Translation Trial Balance Report....................................................................................10-101

Other Reports and Listings................................................................................................. 10-103

MassAllocation Formula Listing.................................................................................... 10-105

Open Encumbrance Balance With Transaction Detail Report........................................10-106

Recurring Formula Listing............................................................................................. 10-107

Transaction Code Listing............................................................................................... 10-108

Units of Measure Report................................................................................................ 10-109

Value-Added Tax Report............................................................................................... 10-109

Execution Reports................................................................................................................ 10-110

Archive and Purge Audit Report................................................................................... 10-111

Assign Budget Account Ranges Execution Report.........................................................10-111

AutoPost Execution Report............................................................................................10-112

AutoReverse Execution Report...................................................................................... 10-112

Budget Assignments AutoCopy Execution Report........................................................ 10-112

Budget Spreadsheet Upload Execution Report.............................................................. 10-113

Calendar Validation Execution Report.......................................................................... 10-113

Carry Forward Execution Report................................................................................... 10-115

Create Journal Entries Execution Report........................................................................10-116

Delete Journal Import Data Execution Report............................................................... 10-116

Historical Rates Execution Report..................................................................................10-116

Journal Import Execution Report................................................................................... 10-117

MassAllocations/MassBudgeting Execution Report...................................................... 10-118

Mass Funds Check/Reservation Journal Execution Report............................................ 10-119

Posting Execution Report...............................................................................................10-119

Revaluation Execution Report....................................................................................... 10-120

Segment Value Inheritance Execution Report................................................................10-120

11 Journal or Subledger-Level Reporting Currencies

Overview of Reporting Currencies......................................................................................... 11-1When to Use Reporting Currencies....................................................................................11-2

Translation versus Reporting Currencies...........................................................................11-2

Reporting Currency Features............................................................................................. 11-4

Setting Up Reporting Currencies............................................................................................11-5

Reporting Currency Setup Steps........................................................................................ 11-6


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Step 1 - Enable or Define Ledgers................................................................................11-6

Step 2 - Enable and/or Define Currencies.................................................................... 11-7

Step 3 - Define Reporting Currencies.......................................................................... 11-7

Step 4 - Define Responsibilities....................................................................................11-9

Step 5 - Assign Data Access Sets to Responsibilities....................................................11-9

Reporting Currency Conversion Rules............................................................................ 11-10

Conversion Rounding...................................................................................................... 11-15

Using Reporting Currencies..................................................................................................11-16

Considerations For Entering Data into Reporting Currencies......................................... 11-16

Performing Standard General Ledger Activities..............................................................11-17

Completing Reporting Currencies-Related Activities in the Correct Order.....................11-34

Implementation Considerations........................................................................................... 11-35

Terms............................................................................................................................... 11-36

Type of Installation.......................................................................................................... 11-37

Defining Reporting Currencies for Fresh Install or Upgrade Scenario One.....................11-38

Defining Reporting Currencies for Upgrade Scenario Two............................................. 11-39

Reporting Currency - Create Opening Balance Journals in Reporting Currency Program...................................................................................................................................11-40

Initialization Tasks.................................................................................................... 11-47

Plan the Initialization................................................................................................ 11-47

Prepare for the Initialization......................................................................................11-52

Perform the Pre-initialization Tasks.......................................................................... 11-56

Perform the Initialization.......................................................................................... 11-60

Perform the Post-initialization Tasks.........................................................................11-66

Resume Normal Transaction Processing................................................................... 11-67

Perform Historical Conversion Maintenance............................................................ 11-67

Parameters for Reporting Currency - Create Opening Balance Journals in Reporting

Currency Program........................................................................................................... 11-68

Running the Reporting Currency - Create Opening Balance Journals in Reporting

Currency Program.....................................................................................................11-68

Reporting Currency Account Type Specific Conversion..................................................... 11-70

Reporting Currency Account Type Specific Conversion................................................. 11-70

Setup................................................................................................................................ 11-71

ADI Journal Wizard Entry............................................................................................... 11-74

Transaction Processing.................................................................................................... 11-75

Inquiry and Reporting..................................................................................................... 11-78

A Using Attachments in General Ledger

Using Attachments in General Ledger..................................................................................... A-1

General Ledger Windows with the Attachments Feature........................................................A-1

Creating an Attachment............................................................................................................ A-3


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Deleting an Attachment............................................................................................................ A-4

Types of Attachments............................................................................................................... A-4

Attachment Security..................................................................................................................A-5

Index


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Send Us Your Comments

Oracle General Ledger User's Guide, Release 12.1

Part No. E13627-02

Oracle welcomes customers' comments and suggestions on the quality and usefulness of this document.Your feedback is important, and helps us to best meet your needs as a user of our products. For example:

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Preface

Intended Audience

Welcome to Release 12.1 of the Oracle General Ledger User's Guide.

This guide assumes you have a working knowledge of the following:

The principles and customary practices of your business area.

Computer desktop application usage and terminology

If you have never used Oracle Applications, we suggest you attend one or more of the

Oracle Applications training classes available through Oracle University.

See Related Information Sources on page xxiv for more Oracle Applications product

information.

TTY Relay Access to Oracle Support Services

To reach AT&T Customer Assistants, dial 711 or 1.800.855.2880. An AT&T Customer

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handle technical issues and provide customer support according to the Oracle service

request process.

Documentation Accessibility

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to all users, including users that are disabled. To that end, our documentation includes

features that make information available to users of assistive technology. This

documentation is available in HTML format, and contains markup to facilitate access by


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the disabled community. Accessibility standards will continue to evolve over time, and

Oracle is actively engaged with other market-leading technology vendors to address

technical obstacles so that our documentation can be accessible to all of our customers.

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Accessibility of Code Examples in Documentation

Screen readers may not always correctly read the code examples in this document. The

conventions for writing code require that closing braces should appear on an otherwise

empty line; however, some screen readers may not always read a line of text that

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Accessibility of Links to External Web Sites in Documentation

This documentation may contain links to Web sites of other companies or organizations

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representations regarding the accessibility of these Web sites.

Structure1 Journal Entry

2 Budgeting

3 Encumbrance Accounting

4 Average Balance Processing

5 Online Inquiries

6 Financial Reporting

7 Maintenance

8 Global Consolidation System9 Multi-Currency

10 Standard Reports and Listings

11 Journal or Subledger-Level Reporting Currencies

A Using Attachments in General Ledger

Related Information Sources

This document is included on the Oracle Applications Document Library, which is

supplied in the Release 12 DVD Pack. You can download soft-copy documentation as

PDF files from the Oracle Technology Network at http://otn.oracle.com/documentation,

or you can purchase hard-copy documentation from the Oracle Store at

http://oraclestore.oracle.com. The Oracle E-Business Suite Documentation Library

Release 12 contains the latest information, including any documents that have changed

significantly between releases. If substantial changes to this book are necessary, a

revised version will be made available on the online documentation CD on My Oracle