Oracle Ledger Guide

OracleR General Ledger User GuideRelease 11i January 2003

Oracle General Ledger User Guide, Volume 1, Release 11i The part number for this volume is A8285005. To reorder this book, please use the set part number, A8082605. Copyright E 1995, 2003, Oracle Corporation. All rights reserved. Primary Author: Taite Darlington Major Contributors: Christopher Andrews, Frank Colligan, Rondy Ng, Deborah Ogg Contributors: Jeff Jones, Theresa Hickman, Carolyn Luk, Amy Wang, Linda Wong The Programs (which include both the software and documentation) contain proprietary information of Oracle Corporation; they are provided under a license agreement containing restrictions on use and disclosure and are also protected by copyright, patent and other intellectual and industrial property laws. Reverse engineering, disassembly or decompilation of the Programs, except to the extent required to obtain interoperablity with other independently created software or as specified by law, is prohibited. The information contained in this document is subject to change without notice. If you find any problems in the documentation, please report them to us in writing. Oracle Corporation does not warrant that this document is error free. Except as may be expressly permitted in your license agreement for these Programs, no part of these Programs may be reproduced or transmitted in any form or by any means, electronic or mechancial, for any purpose, without the express written permission of Oracle Corporation. If the Programs are delivered to the US Government or anyone licensing or using the Programs on behalf of the US Government, the following notice is applicable: RESTRICTED RIGHTS LEGEND Programs delivered subject to the DOD FAR Supplement are commercial computer software and use, duplication and disclosure of the Programs including documentation, shall be subject to the licensing restrictions set forth in the applicable Oracle license agreement. Otherwise, Programs delivered subject to the Federal Acquisition Regulations are restricted computer software and use, duplication and disclosure of the Programs shall be subject to the restrictions in FAR 52.22719, Commercial Computer Software Restricted Rights (June, 1987). Oracle Corporation, 500 Oracle Parkway, Redwood City, CA 94065. The Programs are not intended for use in any nuclear, aviation, mass transit, medical, or other inherently dangerous applications. It shall be licensees responsibility to take all appropriate failsafe, back up, redundancy and other measures to ensure the safe use of such applications if the Programs are used for such purposes, and Oracle disclaims liability for any damages caused by such use of the Programs. Oracle is a registered trademark, and SQL*Net, SQL*Plus, PL/SQL, and Pro*C are trademarks or registrered trademarks of Oracle Corporation. Other names may be trademarks of their respective owners.

Contents

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . xxv

Chapter 1

Journal Entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The General Ledger Accounting Cycle . . . . . . . . . . . . . . . . . . . . . . Entering Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Journal Batches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Journal Lines . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Taxable Journal Entries . . . . . . . . . . . . . . . . . . . . . . . . Tax Information Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reversing Taxable Journal Entries . . . . . . . . . . . . . . . . . . . . . . Posting Taxable Journal Entries . . . . . . . . . . . . . . . . . . . . . . . . . Entering Foreign Currency Journals . . . . . . . . . . . . . . . . . . . . . Entering Statistical Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing a Batch Period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing the Journal Entry Currency . . . . . . . . . . . . . . . . . . . Checking or Reserving Funds for a Journal Batch . . . . . . . . . Submitting Journal Batches for Approval . . . . . . . . . . . . . . . . Approving Journal Batches . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Journals for a Prior Period . . . . . . . . . . . . . . . . . . . . . Entering Journals for a Future Period . . . . . . . . . . . . . . . . . . . Reviewing Budgetary Control Transactions . . . . . . . . . . . . . . Reviewing Budgetary Control Transaction Detail . . . . . . . . . Printing a Budgetary Control Transactions Report . . . . . . . .

11 12 16 16 19 1 13 1 14 1 15 1 15 1 16 1 16 1 18 1 20 1 21 1 22 1 23 1 24 1 26 1 26 1 28 1 29 1 30

Contents

iii

Journal Approval . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Approval Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . GL Initialization & Validation Process . . . . . . . . . . . . . . . . . . . GL Preparer Approval Process . . . . . . . . . . . . . . . . . . . . . . . . . GL Approval Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GL Request Approval Process . . . . . . . . . . . . . . . . . . . . . . . . . . GL No Approver Response Process . . . . . . . . . . . . . . . . . . . . . Customizable: Verify Authority Process . . . . . . . . . . . . . . . . . Allocating Amounts with Recurring Journals and MassAllocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Allocation Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Allocations Using Recurring Journal Formulas . . . Creating Net Allocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating StepDown Allocations . . . . . . . . . . . . . . . . . . . . . . . Creating RateBased Allocations . . . . . . . . . . . . . . . . . . . . . . . Creating UsageBased Allocations . . . . . . . . . . . . . . . . . . . . . . Using Allocations for Standard Costing . . . . . . . . . . . . . . . . . Recurring Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . About Recurring Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Recurring Journal Formula Batches . . . . . . . . . . . . . Creating Recurring Journal Entries . . . . . . . . . . . . . . . . . . . . . Entering Recurring Journal Entry Lines . . . . . . . . . . . . . . . . . Entering Recurring Journal, Budget, and Eliminating Entry Formulas . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Formulas with EasyCalc . . . . . . . . . . . . . . . . . . . . . . Creating Skeleton Journal Entries . . . . . . . . . . . . . . . . . . . . . . . Creating Standard Recurring Journal Entries . . . . . . . . . . . . . Copying Entries from an Existing Recurring Journal Batch . Changing a Recurring Journal Entry . . . . . . . . . . . . . . . . . . . . Performing Standard Costing with Recurring Journals . . . . Generating Recurring Journal Batches . . . . . . . . . . . . . . . . . . . Scheduling Your Recurring Journal Batch . . . . . . . . . . . . . . . . MassAllocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . About MassAllocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating MassAllocation Batches . . . . . . . . . . . . . . . . . . . . . . . Creating MassAllocation Formulas . . . . . . . . . . . . . . . . . . . . . Entering MassAllocation Formula Lines . . . . . . . . . . . . . . . . . Entering a Target Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering an Offsetting Account . . . . . . . . . . . . . . . . . . . . . . . . . Validating MassAllocation and MassBudget Batches . . . . . . Allocation Formula Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Validation Business Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 31 1 31 1 35 1 39 1 41 1 47 1 49 1 53 1 55 1 55 1 55 1 56 1 56 1 57 1 57 1 58 1 59 1 59 1 60 1 61 1 61 1 63 1 64 1 66 1 67 1 68 1 69 1 69 1 70 1 72 1 74 1 74 1 74 1 76 1 77 1 79 1 80 1 81 1 82 1 83

iv Oracle General Ledger User Guide

Generating MassAllocation Journals . . . . . . . . . . . . . . . . . . . . Choosing an Allocation Method . . . . . . . . . . . . . . . . . . . . . . . . Scheduling Your Allocation or MassAllocation Batch . . . . . . MassAllocation Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AutoAllocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . AutoAllocations Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . Oracle Projects and Oracle General Ledger . . . . . . . . . . . . . . . Parallel Allocation Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . StepDown AutoAllocation Sets . . . . . . . . . . . . . . . . . . . . . . . . Submitting AutoAllocation Set Requests . . . . . . . . . . . . . . . . . Reviewing the status of your AutoAllocation Sets . . . . . . . . . StepDown AutoAllocation Approval Process . . . . . . . . . . . . . . . Customizing StepDown AutoAllocations . . . . . . . . . . . . . . . AutoAllocation Processes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Importing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Integrating General Ledger Using Journal Import . . . . . . . . . Preparing to Import Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . Exporting Data From Your Feeder System . . . . . . . . . . . . . . . The GL_INTERFACE Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assigning Values for Accounts . . . . . . . . . . . . . . . . . . . . . . . . . Assigning Values for Additional Required and Conditionally Required Columns . . . . . . . . . . . . . . . . . Assigning Values for Currency Conversion . . . . . . . . . . . . . . Assigning Values to Optional Columns . . . . . . . . . . . . . . . . . . Required NULL Columns in the GL_INTERFACE Table . . . Importing Specialized Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . About Journal Import Validation . . . . . . . . . . . . . . . . . . . . . . . MultiTable Journal Import . . . . . . . . . . . . . . . . . . . . . . . . . . . . Importing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How to Import Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting the Journal Import Run Options . . . . . . . . . . . . . . . . . Correcting Journal Import Data . . . . . . . . . . . . . . . . . . . . . . . . Correcting Accounts in Journal Import Data . . . . . . . . . . . . . Troubleshooting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deleting Journal Import Data . . . . . . . . . . . . . . . . . . . . . . . . . . Posting Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Posting Journal Batches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancelling a Batch Posting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Posting to a Suspense Account . . . . . . . . . . . . . . . . . . . . . . . . . Reviewing the Batch Posting Status . . . . . . . . . . . . . . . . . . . . . Correcting Batch Posting Errors . . . . . . . . . . . . . . . . . . . . . . . . Posting Journal Batches Automatically (AutoPost) . . . . . . . .

1 84 1 87 1 88 1 89 1 94 1 94 1 95 1 96 1 98 1 100 1 102 1 103 1 104 1 106 1 116 1 116 1 117 1 119 1 119 1 119 1 121 1 124 1 125 1 129 1 130 1 132 1 134 1 142 1 144 1 146 1 148 1 149 1 150 1 151 1 153 1 153 1 156 1 156 1 157 1 157 1 159

Contents

v

Posting Submission Options . . . . . . . . . . . . . . . . . . . . . . . . . . . Generating Reporting Currency Journals . . . . . . . . . . . . . . . . Reversing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Reverse Journal Entries . . . . . . . . . . . . . . . . . . . . . . . Generating Reversing Journal Batches . . . . . . . . . . . . . . . . . . . Automatic Journal Reversal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Automatic Journal Reversal Overview . . . . . . . . . . . . . . . . . . Assigning Journal Reversal Criteria . . . . . . . . . . . . . . . . . . . . . Automatic Journal Scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Incrementing Submissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Incrementing the Journal Period for Non Average Daily Balance Sets of Books . . . . . . . . . . . . . . . . . . . Incrementing the Journal Period for Average Daily Balance NonConsolidation Sets of Books . Incrementing the Journal Period for Average Daily Balance Consolidation Sets of Books . . . . . . Reviewing Your Submission Results . . . . . . . . . . . . . . . . . . . . YearEnd Closing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income Statement Closing Journals . . . . . . . . . . . . . . . . . . . . . Income Statement Closing Journal Attributes . . . . . . . . . . . . Capturing Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing The Default Reversal Method . . . . . . . . . . . . . . . . . New Fiscal Year Income Statement Account Balances . . . . . Balance Sheet Closing Journals . . . . . . . . . . . . . . . . . . . . . . . . . Balance Sheet Closing Journal Attributes . . . . . . . . . . . . . . . . Changing The Default Reversal Method . . . . . . . . . . . . . . . . . New Fiscal Year Balance Sheet Account Balances . . . . . . . . . YearEnd Close Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 162 1 162 1 164 1 164 1 165 1 170 1 170 1 171 1 176 1 178 1 179 1 179 1 180 1 180 1 181 1 182 1 187 1 188 1 189 1 191 1 191 1 192 1 193 1 194 1 196

Chapter 2

Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budgeting Methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Budget Formulas to Allocate Budget Amounts . . . Creating a Flexible Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using TopDown, BottomUp, and MiddleOut Budgeting Using MassBudgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Master/Detail Budgets . . . . . . . . . . . . . . . . . . . . . . . . Master/Detail Budget Example . . . . . . . . . . . . . . . . . . . . . . . . Uploading Budgets from a Spreadsheet . . . . . . . . . . . . . . . . . Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

21 22 26 26 26 27 28 29 2 12 2 15 2 18 2 18

vi Oracle General Ledger User Guide

Assigning Budget Periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Opening a Budget Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Copying Budget Amounts from an Existing Budget . . . . . . . Budget Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Budget Organizations . . . . . . . . . . . . . . . . . . . . . . . . Assigning Account Ranges to a Budget Organization . . . . . . Protecting a Budget Organization with a Password . . . . . . . Setting Budgetary Control Options for an Account Range . . Copying Account Ranges from an Existing Budget Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adding or Changing Individual Accounts . . . . . . . . . . . . . . . Changing a Budget Organization . . . . . . . . . . . . . . . . . . . . . . . Deleting a Budget Organization . . . . . . . . . . . . . . . . . . . . . . . . Budget Formulas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Budget Formula Batches . . . . . . . . . . . . . . . . . . . . . . Creating a Budget Formula Entry . . . . . . . . . . . . . . . . . . . . . . . Entering Budget Formula Entry Lines . . . . . . . . . . . . . . . . . . . Copying Existing Budget Formulas . . . . . . . . . . . . . . . . . . . . . Changing a Budget Formula Entry . . . . . . . . . . . . . . . . . . . . . . Calculating Budget Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . Scheduling Your Budget Formula Batch . . . . . . . . . . . . . . . . . MassBudgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining MassBudgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining a MassBudget Formula . . . . . . . . . . . . . . . . . . . . . . . Entering MassBudget Formula Lines . . . . . . . . . . . . . . . . . . . . Assigning Segment Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering a Target Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering an Offset Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . Generating MassBudget Journals . . . . . . . . . . . . . . . . . . . . . . . Choosing an Allocation Method . . . . . . . . . . . . . . . . . . . . . . . . Scheduling Your MassBudget Journal Batch . . . . . . . . . . . . . . Entering Budget Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Budget Amounts for Multiple Accounts . . . . . . . . . Using Budget Rules to Distribute Budget Amounts . . . . . . . Setting the Budget Rule Rounding Options . . . . . . . . . . . . . . Entering Statistical Budget Amounts . . . . . . . . . . . . . . . . . . . . Entering Budget Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Statistical Budget Journals . . . . . . . . . . . . . . . . . . . . . Creating Unposted Budget Journal Batches . . . . . . . . . . . . . . Transferring Budget Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transferring Budget Amounts Using Budgetary Control . . . Entering Budget Transfer Amounts . . . . . . . . . . . . . . . . . . . . .

2 19 2 20 2 20 2 22 2 22 2 24 2 26 2 27 2 28 2 29 2 30 2 31 2 32 2 32 2 33 2 34 2 35 2 35 2 36 2 37 2 38 2 38 2 39 2 40 2 41 2 42 2 42 2 44 2 45 2 46 2 48 2 50 2 51 2 53 2 55 2 56 2 58 2 59 2 61 2 62 2 64

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vii

Uploading Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Integrating General Ledger Using Budget Upload . . . . . . . . Understanding the Budget Interface Table . . . . . . . . . . . . . . . Creating Your Budget Spreadsheet . . . . . . . . . . . . . . . . . . . . . . Loading Data into the Budget Interface Table . . . . . . . . . . . . About Budget Upload Validation . . . . . . . . . . . . . . . . . . . . . . . Correcting Budget Upload Errors . . . . . . . . . . . . . . . . . . . . . . . Uploading Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Uploading Budget Amounts to Undefined Accounts . . . . . . Freezing Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Freezing Budget Formula Batches . . . . . . . . . . . . . . . . . . . . . . Freezing Budget Organizations . . . . . . . . . . . . . . . . . . . . . . . . . Freezing Budgets for a Range of Accounts . . . . . . . . . . . . . . . Using Budgetary Control and Online Funds Checking . . . . . . . . Defining an Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budgetary Control Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . Detail and Summary Level Budgetary Control . . . . . . . . . . . Changing Budgetary Control Options . . . . . . . . . . . . . . . . . . . About Funds Checking . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up Budgetary Control . . . . . . . . . . . . . . . . . . . . . . . . . . Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting up Budgetary Control in Purchasing and Payables . Budgetary Control in Purchasing . . . . . . . . . . . . . . . . . . . . . . . Requisitions and Budgetary Control . . . . . . . . . . . . . . . . . . . . Purchase Orders and Budgetary Control . . . . . . . . . . . . . . . . . Budgetary Control in Oracle Payables . . . . . . . . . . . . . . . . . . . Multiple Currency Transactions . . . . . . . . . . . . . . . . . . . . . . . . Creating a Budgetary Control Group . . . . . . . . . . . . . . . . . . . . Setting Budgetary Control Options for Journal Sources and Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Running the Create Journals Program . . . . . . . . . . . . . . . . . . . Running the Mass Funds Check/Reservation Program . . . .

2 66 2 66 2 66 2 66 2 70 2 71 2 72 2 73 2 74 2 75 2 76 2 76 2 77 2 79 2 80 2 81 2 87 2 90 2 92 2 94 2 95 2 96 2 96 2 98 2 100 2 104 2 109 2 115 2 118 2 119 2 121 2 121

Chapter 3

Online Inquiries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Performing an Account Inquiry . . . . . . . . . . . . . . . . . . . . . . . . Reviewing Balances in an Account Inquiry . . . . . . . . . . . . . . Reviewing Variances Between Account Balance Types . . . . . Drilling Down to Journal Detail . . . . . . . . . . . . . . . . . . . . . . . .

31 32 36 36 3 10 3 11 3 12

viii Oracle General Ledger User Guide

Performing a Journal Entry Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . Drilling Down to Oracle Subledger Applications . . . . . . . . . . . . . Drilling Down to Subledger Detail . . . . . . . . . . . . . . . . . . . . . . TAccounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Display Options Available While Viewing TAccounts and Activity Summary . . . . . . . . . . . . . . . . . . . Average Balance Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Performing an Average Balance Inquiry . . . . . . . . . . . . . . . . . Detail Average Balance Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . Summary Average Balance Inquiry . . . . . . . . . . . . . . . . . . . . . Inquiring on Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Performing a Budget Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . Reviewing Budget Balances in a Master Budget Inquiry . . . Reviewing Budget Balances in a Detail Budget Inquiry . . . . Reviewing Detail Account Balances . . . . . . . . . . . . . . . . . . . . . Reviewing Budget Journal Detail . . . . . . . . . . . . . . . . . . . . . . . Consolidated Balance Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Performing Consolidated Balance Inquiries . . . . . . . . . . . . . .

3 14 3 18 3 18 3 20 3 21 3 23 3 23 3 24 3 26 3 28 3 28 3 30 3 31 3 32 3 33 3 35 3 35

Chapter 4

Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Reporting in General Ledger . . . . . . . . . . . . . . . . . . . Overview of the Financial Statement Generator . . . . . . . . . . . . . . Report Building Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Simple Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special Format Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other FSG Features . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tips and Techniques for Using FSG . . . . . . . . . . . . . . . . . . . . . . . . . Using Financial Statement Generator . . . . . . . . . . . . . . . . . . . . Suggestions for Specific Financial Reports . . . . . . . . . . . . . . . Tips for Designing FSG Reports . . . . . . . . . . . . . . . . . . . . . . . . Frequently Asked Questions About FSG . . . . . . . . . . . . . . . . . FSG Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Row Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assigning Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Report Calculations . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Column Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Width . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using the Column Set Builder . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Column Headings . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41 42 43 45 45 4 10 4 20 4 22 4 25 4 25 4 29 4 33 4 35 4 38 4 38 4 41 4 43 4 46 4 49 4 51 4 54

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ix

Defining Column Exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Content Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Row Orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Display Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Display Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Copying Report Objects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Financial Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . Including Budgets, Encumbrances, and Currencies in an FSG Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Financial Report Sets . . . . . . . . . . . . . . . . . . . . . . . . . Copying Report Objects From Another Database (FSG Transfer Program) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . FSG Transfer Program Parameters . . . . . . . . . . . . . . . . . . . . . . Defining Database Links . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Running Financial Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . Running FSG Reports from Standard Request Submission . Running Financial Report Sets . . . . . . . . . . . . . . . . . . . . . . . . . Enabling FSG Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Ad Hoc Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deleting Ad Hoc Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Downloading Financial Reports . . . . . . . . . . . . . . . . . . . . . . . . FSG Reference Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Format Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Display Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content Set Display Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard Column Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Column Set Builder Toolbar . . . . . . . . . . . . . . . . . . . . . . . . . . . Format Masks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance Control Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Advanced Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . Column Set Advanced Options . . . . . . . . . . . . . . . . . . . . . . . . . Display Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relative Headings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row and Column Overrides . . . . . . . . . . . . . . . . . . . . . . . . . . . FSG Report Parameters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4 56 4 57 4 59 4 63 4 64 4 66 4 67 4 70 4 72 4 73 4 74 4 76 4 79 4 81 4 81 4 83 4 84 4 86 4 87 4 88 4 88 4 90 4 90 4 92 4 94 4 96 4 97 4 100 4 102 4 103 4 104 4 106 4 108 4 109

Chapter 5

Accounting For Multiple Companies Using a Single Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1 Accounting for Multiple Companies Using a Single Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 2 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 2

x Oracle General Ledger User Guide

Intercompany Accounting for Multiple Companies with a Single Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using enhanced intercompany accounting for the clearing company model: . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using the intercompany segment in the clearing company model: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intercompany Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidating Multiple Companies using a Single Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Automatic Eliminating Entries . . . . . . . . . . . . . . . . . Creating Consolidated Reports . . . . . . . . . . . . . . . . . . . . . . . . . Analyzing Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

54 5 13 5 15 5 18 5 18 5 18 5 20 5 21

Chapter 6

Accounting For Multiple Companies Using Multiple Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounting for Multiple Companies Using Multiple Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Intercompany Transactions . . . . . . . . . . . . . . . . . . . . Consolidation Methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting Set of Books Beginning Balances . . . . . . . . . . . . . . Notes on Consolidating Average Balances . . . . . . . . . . . . . . .

61 62 62 64 65 67 69 69

Chapter 7

Global Consolidation System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Global Consolidation System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Feature for Alternative Accounting Representations . . . . . . What You Can Consolidate . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special Considerations for Average Daily Balance Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementation Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Process Steps . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Workbench . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Monitoring Consolidations . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Reversals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . State Controller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using the State Controller . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gathering Subsidiary Data from Multiple Instances Using Oracle Applications . . . . . . . . . . . . . . . . . . .

71 72 73 74 74 75 76 76 77 7 11 7 11 7 14 7 14 7 14 7 18

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Gathering Subsidiary Data from Multiple Instances Using NonOracle Applications . . . . . . . . . . . . . . Mapping Subsidiaries to Your Parent . . . . . . . . . . . . . . . . . . . Selecting Mapping Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rollup Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using Summary Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Run Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . Remote Instance Signon Region . . . . . . . . . . . . . . . . . . . . . . . . Creating Mapping Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Hierarchy Viewer . . . . . . . . . . . . . . . . . . . . . . . Preparing Subsidiary Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revalue Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Translate Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transferring Subsidiary Data to Your Parent . . . . . . . . . . . . . Consolidating Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidating Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transferring Consolidation Sets . . . . . . . . . . . . . . . . . . . . . . . . Posting Subsidiary Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Eliminating Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Eliminating Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Elimination Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Eliminating Journal Entries . . . . . . . . . . . . . . . . . . . . Balancing Eliminations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Generating Eliminating Journals . . . . . . . . . . . . . . . . . . . . . . . Consolidation and Elimination Workbench . . . . . . . . . . . . . . Elimination Workbench . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inquiry, Reporting, and Analysis . . . . . . . . . . . . . . . . . . . . . . . Purging Consolidation Audit Data . . . . . . . . . . . . . . . . . . . . . .

7 19 7 23 7 25 7 29 7 31 7 32 7 34 7 34 7 36 7 38 7 38 7 38 7 41 7 42 7 44 7 46 7 49 7 51 7 51 7 52 7 53 7 55 7 56 7 58 7 59 7 61 7 64

Chapter 8

Global Intercompany System . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Global Intercompany System (GIS) . . . . . . . . . . . . . . . . . . . . . . . . . GIS Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GIS Features . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementing GIS Using a Corporate Standard Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementing GIS Without a Corporate Standard Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Incorporating GIS Into Your Accounting Cycle . . . . . . . . . . . Entering Intercompany Transactions . . . . . . . . . . . . . . . . . . . . . . . . Manual Entry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

81 82 82 84 85 85 87 88 8 10 8 10

xii Oracle General Ledger User Guide

Entering Intercompany Transaction Lines . . . . . . . . . . . . . . . . Automatic Generation of Intercompany Transactions . . . . . . Automatic Transaction Generation Guidelines: . . . . . . . . . . . Importing Intercompany Transactions . . . . . . . . . . . . . . . . . . . Defining Recurring Intercompany Transactions . . . . . . . . . . . Generating Recurring Intercompany Transactions . . . . . . . . Reversing Approved Intercompany Transactions . . . . . . . . . Running the Intercompany Transfer Program . . . . . . . . . . . . Intercompany Transfer Program Parameters . . . . . . . . . . . . . Deleting Approved Intercompany Transactions . . . . . . . . . .

8 16 8 17 8 20 8 25 8 25 8 27 8 28 8 29 8 30 8 31

Chapter 9

Setup . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Setting Up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementation Considerations . . . . . . . . . . . . . . . . . . . . . . . . Accounting for Multiple Companies in General Ledger . . . . Choosing Single vs. Multiple Sets of Books to Account for Multiple Companies in Your Organization . . Setting Up General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . Related Product Setup Steps . . . . . . . . . . . . . . . . . . . . . . . . . . . General Ledger Setup Flowchart . . . . . . . . . . . . . . . . . . . . . . . Setup Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Ledger Setup Steps . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Setting Up . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Implementation Considerations . . . . . . . . . . . . . . . . . . . . . . . . Accounting for Multiple Companies in General Ledger . . . . Choosing Single vs. Multiple Sets of Books to Account for Multiple Companies in Your Organization . . Setting Up General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . Related Product Setup Steps . . . . . . . . . . . . . . . . . . . . . . . . . . . General Ledger Setup Flowchart . . . . . . . . . . . . . . . . . . . . . . . Setup Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Ledger Setup Steps . . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning and Installation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Your Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . The Intercompany Segment and Use Security Rules . . . . . . . Defining Descriptive Flexfields for General Ledger . . . . . . . Designing Your Accounting Flexfield . . . . . . . . . . . . . . . . . . . Major Features . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Determining Your Account Needs . . . . . . . . . . . . . . . . . . . . . . Designing Your Account Segments . . . . . . . . . . . . . . . . . . . . .

91 92 92 92 93 94 94 96 98 9 10 9 22 9 22 9 22 9 23 9 24 9 24 9 26 9 28 9 30 9 42 9 42 9 45 9 45 9 48 9 48 9 50 9 52

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Defining an Accounting Flexfield Segment for Future Use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Your Account Structure . . . . . . . . . . . . . . . . . . . . . . . Defining Segment Qualifiers . . . . . . . . . . . . . . . . . . . . . . . . . . Parent and Child Values and Rollup Groups . . . . . . . . . . . . . Defining Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Segment Value Inheritance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Table Validated Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . The Account Hierarchy Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning Your Hierarchies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Starting the Account Hierarchy Manager . . . . . . . . . . . . . . . . The Account Hierarchy Manager Interface . . . . . . . . . . . . . . . Displaying Multiple Hierarchies . . . . . . . . . . . . . . . . . . . . . . . . Displaying Segment Value Details . . . . . . . . . . . . . . . . . . . . . . The Account Hierarchy Manager Toolbar . . . . . . . . . . . . . . . . The Account Hierarchy Manager Menu . . . . . . . . . . . . . . . . . Mouse Activated Menus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adding or Changing Account Hierarchies . . . . . . . . . . . . . . . Adding or Changing Parent Values . . . . . . . . . . . . . . . . . . . . . Adding or Changing Child Values . . . . . . . . . . . . . . . . . . . . . Adding and Changing Rollup Groups . . . . . . . . . . . . . . . . . . Exporting From the Account Hierarchy Manager . . . . . . . . . Closing the Account Hierarchy Manager . . . . . . . . . . . . . . . . Project Tracking in General Ledger . . . . . . . . . . . . . . . . . . . . . Maintaining Project Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting on Projects in General Ledger . . . . . . . . . . . . . . . . . Defining Transaction Calendars . . . . . . . . . . . . . . . . . . . . . . . . Business Day Defaults . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Period Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Period Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Calendars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adding Periods to a Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . Changing a Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Calendars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Calendars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adding Periods to a Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . Changing a Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Period Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Period Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Transaction Calendars . . . . . . . . . . . . . . . . . . . . . . . .

9 56 9 57 9 62 9 65 9 71 9 72 9 75 9 76 9 78 9 78 9 79 9 80 9 89 9 89 9 89 9 90 9 91 9 92 9 95 9 98 9 100 9 102 9 103 9 105 9 106 9 107 9 109 9 110 9 112 9 112 9 114 9 114 9 115 9 118 9 119 9 119 9 120 9 123 9 124 9 124 9 126

xiv Oracle General Ledger User Guide

Business Day Defaults . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Project Tracking in General Ledger . . . . . . . . . . . . . . . . . . . . . Maintaining Project Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting on Projects in General Ledger . . . . . . . . . . . . . . . . . Defining Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Set of Books Standard Options . . . . . . . . . . . . . . . . . . . . . . . . . Set of Books Average Balance Options . . . . . . . . . . . . . . . . . . . Set of Books Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up Journal Approval . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up Journal Approval . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up StepDown AutoAllocation . . . . . . . . . . . . . . . . . . Setting Up General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Journal Sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Journal Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Intercompany Accounts . . . . . . . . . . . . . . . . . . . . . . Balancing Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intercompany Detail Region . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning Your Summary Accounts . . . . . . . . . . . . . . . . . . . . . Determining Your Summary Account Needs . . . . . . . . . . . . . Planning the Summary Account Structure . . . . . . . . . . . . . . . Planning Parent Values and Rollup Groups . . . . . . . . . . . . . . Planning Summary Account Templates . . . . . . . . . . . . . . . . . . Defining Summary Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Summary Account Templates . . . . . . . . . . . . . . . . . . Maintaining Summary Accounts . . . . . . . . . . . . . . . . . . . . . . . Incremental Add/Delete Summary Template Program Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maintain Summary Templates Program . . . . . . . . . . . . . . . . . Setting the Summary Account Budgetary Control Options . Defining Statistical Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting on Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Statistical Units of Measure . . . . . . . . . . . . . . . . . . . . Defining Document Sequences . . . . . . . . . . . . . . . . . . . . . . . . . Assigning Document Sequences . . . . . . . . . . . . . . . . . . . . . . . . Assigning Document Sequences by Set of Books and Entry Method . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9 127 9 129 9 130 9 131 9 133 9 138 9 139 9 140 9 143 9 146 9 149 9 151 9 151 9 151 9 154 9 154 9 155 9 155 9 157 9 157 9 159 9 162 9 165 9 167 9 167 9 168 9 173 9 175 9 177 9 178 9 179 9 180 9 180 9 180 9 183 9 183 9 185 9 186 9 188 9 189

Contents

xv

Entering a New Employee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Addresses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Employee Work Assignments . . . . . . . . . . . . . . . . . . Updating Employee Assignments Over Time . . . . . . . . . . . . Recording Employment Termination and Rehiring Exemployees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Viewing Person Information . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up Automatic Tax Calculation . . . . . . . . . . . . . . . . . . . Tax Options Field Reference . . . . . . . . . . . . . . . . . . . . . . . . . . . Automatic Tax on Journal Entries . . . . . . . . . . . . . . . . . . . . . . . Tax Calculation Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Formulas and Rounding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Linelevel Tax Calculation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journallevel Tax Calculation . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Financial Schedules . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up the Cross Instance Data Transfer . . . . . . . . . . . . . . Setting Up Global Intercompany System (GIS) . . . . . . . . . . . . . . . Defining GIS Subsidiaries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Disabling a GIS Subsidiary . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Intercompany Transaction Types . . . . . . . . . . . . . . . Specifying Intercompany Clearing Accounts . . . . . . . . . . . . . AutoAccounting Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining AutoAccounting Rules . . . . . . . . . . . . . . . . . . . . . . . . Sender Clearing Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receiver Distribution Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . Receiver Clearing Rules . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Importing Intercompany Transactions Using the Open Interface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The GL_IEA_INTERFACE Table . . . . . . . . . . . . . . . . . . . . . . . . Assigning Values for Accounts . . . . . . . . . . . . . . . . . . . . . . . . . Requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assigning Values to Required Columns . . . . . . . . . . . . . . . . . Assigning Values to Optional Columns . . . . . . . . . . . . . . . . . . Required NULL Columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Importing Specialized Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . Applying AutoAccounting Rules with GIS Import . . . . . . . . About GIS Import Validation . . . . . . . . . . . . . . . . . . . . . . . . . . Importing Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BIS Setup and Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BIS and General Ledger Overview . . . . . . . . . . . . . . . . . . . . Setting Up General Ledger to Support BIS . . . . . . . . . . . . . . .

9 191 9 192 9 192 9 193 9 194 9 195 9 196 9 197 9 198 9 198 9 199 9 201 9 202 9 204 9 205 9 207 9 209 9 209 9 211 9 214 9 215 9 216 9 217 9 219 9 221 9 224 9 228 9 229 9 230 9 231 9 233 9 234 9 235 9 236 9 236 9 236 9 238 9 240 9 240 9 242

xvi Oracle General Ledger User Guide

Setting Up Your GL Company and GL Secondary Measure Defining Financial Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Common Stock and Dividends . . . . . . . . . . . . . . . . . Specify Your Current Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . Enabling Segment Value Security for Business Views . . . . . . Run and Schedule Prerequisite Processes . . . . . . . . . . . . . . . . System Controls and Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Concurrent Program Controls . . . . . . . . . . . . . . . . . . . Storage Parameters for Interim Tables . . . . . . . . . . . . . . . . . . . Opening and Closing Accounting Periods . . . . . . . . . . . . . . . Opening an Encumbrance Year . . . . . . . . . . . . . . . . . . . . . . . . .

9 243 9 244 9 245 9 247 9 247 9 247 9 249 9 249 9 252 9 255 9 257

Chapter 10

Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mass Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Moving or Merging Account Balances . . . . . . . . . . . . . . . . . . . Defining a Move/Merge Request . . . . . . . . . . . . . . . . . . . . . . . Submitting a Move/Merge Request . . . . . . . . . . . . . . . . . . . . . Mass Maintenance Statuses . . . . . . . . . . . . . . . . . . . . . . . . . . . . Validation and Prevalidation . . . . . . . . . . . . . . . . . . . . . . . . . . . Reversing a Move/Merge . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purging Move/Merge Tables . . . . . . . . . . . . . . . . . . . . . . . . . . Reviewing Move/Merge Audit Journals . . . . . . . . . . . . . . . . . Creating New Accounts with Mass Creation . . . . . . . . . . . . . Correcting Misclassified Account Types . . . . . . . . . . . . . . . . . . . . . Archiving Account Balances and Journal Detail . . . . . . . . . . . . . . Prerequisites . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating a Tablespace for Archived Data . . . . . . . . . . . . . . . . Exporting Archived Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purging Archived Account Balances and Journals . . . . . . . .

10 1 10 2 10 2 10 7 10 9 10 10 10 10 10 11 10 12 10 13 10 15 10 18 10 20 10 21 10 23 10 27 10 28

Chapter 11

MultiCurrency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of MultiCurrency Accounting . . . . . . . . . . . . . . . . . . . Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining European Monetary Union Relationships . . . . . . . . Conversion Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Conversion Rate Types . . . . . . . . . . . . . . . . . . . . . . . . Entering Daily Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loading Daily Rates Automatically . . . . . . . . . . . . . . . . . . . . . The GL_DAILY_RATES_INTERFACE Table . . . . . . . . . . . . . .

11 1 11 2 11 6 11 6 11 7 11 11 11 11 11 13 11 19 11 19

Contents

xvii

Entering Period Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using Period Rates with European Monetary Union Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Currency Derivations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Running the Maintain Euro Period Rates Program . . . . . . . . Entering Historical Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Automatically Assigned Rate Types . . . . . . . . . . . . . . . . . . . . . Revaluing Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining, Saving, and Running Revaluations . . . . . . . . . . . . . Grouping Revaluations into Request Sets/Scheduling . . . . . PTD Revaluation for Income Statement Accounts . . . . . . . . . Translating Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notes on Translation with Historical Rates and Amounts . . Notes on Translating Owners Equity Accounts . . . . . . . . . . Notes on Translating Revenue/Expense Accounts . . . . . . . . Notes on Translating Average Balances . . . . . . . . . . . . . . . . . . How General Ledger Translates Average Balances . . . . . . . . Rates Used for Translation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing Rate Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notes on Using Translation with Multiple Reporting Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiple Reporting Currencies in General Ledger . . . . . . . . . . . . Multiple Reporting Currencies Overview . . . . . . . . . . . . . . . . Understanding MRC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using MRC with General Ledger . . . . . . . . . . . . . . . . . . . . . . .

11 23 11 26 11 28 11 29 11 31 11 33 11 35 11 36 11 36 11 37 11 46 11 51 11 52 11 53 11 55 11 55 11 56 11 57 11 58 11 60 11 60 11 61 11 64

Chapter 12

Encumbrance Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Encumbrance Accounting . . . . . . . . . . . . . . . . . . . . . Defining Encumbrance Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Encumbrances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reviewing Encumbrances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relieving Encumbrances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Viewing Funds Available . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . YearEnd Encumbrance Processing . . . . . . . . . . . . . . . . . . . . . . . . . Performing YearEnd Encumbrance Processing . . . . . . . . . . Carrying Forward YearEnd Encumbrance and Budget Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12 1 12 2 12 6 12 7 12 8 12 9 12 11 12 14 12 14 12 16

Chapter 13

Average Balance Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 1 Overview of Average Balance Processing . . . . . . . . . . . . . . . . . . . . 13 2

xviii Oracle General Ledger User Guide

Basic Business Needs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Average Balance Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Example . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Example: Period AveragetoDate Balance . . . . . . . . . . . . . . Example: Quarter AveragetoDate Balance . . . . . . . . . . . . . Example: Year AveragetoDate Balance . . . . . . . . . . . . . . . . Major Features . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Effective Date Handling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BackValue Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Weekends and Holidays . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Set Up and Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Enabling Average Balance Processing . . . . . . . . . . . . . . . . . . . Processing Options for NonBusiness Days . . . . . . . . . . . . . . Opening a New Period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Archiving and Purging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MultiCurrency Processing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conversion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revaluation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Translation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidating Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidating Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special Considerations for Average Daily Balance Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Online Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial Statement Generator . . . . . . . . . . . . . . . . . . . . . . . . .

13 2 13 4 13 4 13 8 13 9 13 10 13 13 13 17 13 17 13 19 13 21 13 21 13 22 13 23 13 24 13 25 13 25 13 25 13 25 13 28 13 28 13 28 13 29 13 31 13 32 13 32 13 32

Chapter 14

Standard Reports and Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . Running Standard Reports and Listings . . . . . . . . . . . . . . . . . . . . . Variable Format Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Analysis Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Analysis Contra Account . . . . . . . . . . . . . . . . . . . . Account Analysis Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Analysis Report with Payables Detail . . . . . . . . . . . Account Analysis Report with Subledger Detail . . . . . . . . . . Average Balance Audit Report . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Account Analysis Report . . . . . . . . . . . . . . . . . . . . . . . Foreign Account Analysis Report with Payables Detail . . . .

14 1 14 2 14 5 14 9 14 9 14 12 14 13 14 14 14 15 14 16 14 18

Contents

xix

Budget Reports and Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Hierarchy Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Journals by Flexfield Report . . . . . . . . . . . . . . . . . . . . Budget Organization Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Organization Range Listing . . . . . . . . . . . . . . . . . . . . . Budgetary Control Transactions Report . . . . . . . . . . . . . . . . . Frozen Budget Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . Funds Available Analysis Report . . . . . . . . . . . . . . . . . . . . . . . Master/Detail Budget Report . . . . . . . . . . . . . . . . . . . . . . . . . . Summary/Detail Budget Report . . . . . . . . . . . . . . . . . . . . . . . Unbudgeted Master/Detail Accounts Report . . . . . . . . . . . . Chart of Accounts Reports and Listings . . . . . . . . . . . . . . . . . . . . . Account Hierarchy Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chart of Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rollup Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rollup Range Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inactive Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Segment Values Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspense Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . MultiCompany Accounting and Consolidation Reports . . . . . . Consolidation Audit Report . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Exception Report: Disabled Parent Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Exception Report: Unmapped Subsidiary Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Journals Report . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Rules Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intercompany Transactions Detail Report . . . . . . . . . . . . . . . . Intercompany Transactions Activity Summary . . . . . . . . . . . Unapproved Intercompany Transactions Listing . . . . . . . . . . Currency Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Daily Conversion Rates Listing . . . . . . . . . . . . . . . . . . . . . . . . . Historical Rates Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Period Rates Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial Statement Generator Reports and Listings . . . . . . . . . . Column Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Column Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . Content Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . Report Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 19 14 19 14 19 14 20 14 21 14 22 14 23 14 24 14 25 14 26 14 26 14 28 14 28 14 28 14 29 14 30 14 30 14 31 14 32 14 33 14 33 14 34 14 35 14 36 14 37 14 38 14 38 14 39 14 40 14 40 14 41 14 42 14 43 14 43 14 43 14 44 14 44 14 45 14 45 14 46

xx Oracle General Ledger User Guide

Report Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Order Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where Used Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Ledger Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Currency General Ledger Report . . . . . . . . . . . . . . . . General Ledger Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dual Currency Journals Report . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Currency Journals Report . . . . . . . . . . . . . . . . . . . . . . General Journals Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Batch Summary Report . . . . . . . . . . . . . . . . . . . . . . . . Journal Entry Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Line Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals by Document Number Report . . . . . . . . . . . . . . . . . . Journals General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals Day Book . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals Voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals Check Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax Journals Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Trial Balance Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Average Balance Trial Balance Report . . . . . . . . . . . . . . . . . . . Budget Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . . . . Detail Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Encumbrance Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . Expanded Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Currency Detail Trial Balance Report . . . . . . . . . . . . Foreign Currency Summary 1 Trial Balance Report . . . . . . . . Summary 1 Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . Summary 2 Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . Translation Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . Other Reports and Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MassAllocation Formula Listing . . . . . . . . . . . . . . . . . . . . . . . . Open Encumbrance Balance With Transaction Detail Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recurring Formula Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Units of Measure Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ValueAdded Tax Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Execution Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Archive and Purge Audit Report . . . . . . . . . . . . . . . . . . . . . . . Assign Budget Account Ranges Execution Report . . . . . . . .

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AutoPost Execution Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Assignments AutoCopy Execution Report . . . . . . . . Budget Spreadsheet Upload Execution Report . . . . . . . . . . . Calendar Validation Execution Report . . . . . . . . . . . . . . . . . . . Carry Forward Execution Report . . . . . . . . . . . . . . . . . . . . . . . Create Journal Entries Execution Report . . . . . . . . . . . . . . . . . Delete Journal Import Data Execution Report . . . . . . . . . . . . Historical Rates Execution Report . . . . . . . . . . . . . . . . . . . . . . Intercompany Transfer Program Execution Report . . . . . . . . Journal Import Execution Report . . . . . . . . . . . . . . . . . . . . . . . MassAllocations/MassBudgeting Validation Report . . . . . . MassAllocations/MassBudgeting Execution Report . . . . . . . Mass Funds Check/Reservation Journal Execution Report . Posting Execution Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recurring Intercompany Transactions Execution Report . . . Revaluation Execution Report . . . . . . . . . . . . . . . . . . . . . . . . . . Segment Value Inheritance Execution Report . . . . . . . . . . . . .

14 87 14 87 14 88 14 88 14 90 14 91 14 92 14 92 14 93 14 93 14 95 14 95 14 96 14 97 14 98 14 99 14 99

Appendix A

General Ledger Navigator Paths . . . . . . . . . . . . . . . . . . . . . . . . . . A 1 General Ledger Navigator Paths . . . . . . . . . . . . . . . . . . . . . . . . . . . A 2 Oracle General Ledger Character Mode Forms and Corresponding Release 11i GUI Windows . . . . . . . . . . . . . . . . . A 10

Appendix B

General Ledger Applications Profile Options . . . . . . . . . . . . . . . Setting General Ledger Profile Options . . . . . . . . . . . . . . . . . . Profile Options Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GL Profile Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Applications Desktop Integrator (ADI) Profile Options . . . . Original ADI Profile Options . . . . . . . . . . . . . . . . . . . . . . . . . . . Recent ADI Profile Options . . . . . . . . . . . . . . . . . . . . . . . . . . . .

B1 B2 B3 B5 B 24 B 24 B 27

Appendix C

Using Attachments in General Ledger . . . . . . . . . . . . . . . . . . . . . Using Attachments in General Ledger . . . . . . . . . . . . . . . . . . . . . . General Ledger Windows with the Attachments Feature . . . Creating an Attachment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deleting an Attachment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Types of Attachments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Attachment Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

C1 C2 C2 C4 C4 C4 C5

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Appendix D

Improving General Ledger Performance . . . . . . . . . . . . . . . . . . . Improving General Ledger Performance . . . . . . . . . . . . . . . . . . . . Running the Maintain Summary Templates Program . . . . . . Running the Optimizer Program . . . . . . . . . . . . . . . . . . . . . . .

D1 D2 D3 D4

Appendix E

Function Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E 1 Function Security in General Ledger . . . . . . . . . . . . . . . . . . . . . . . . E 2 Glossary Index

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Preface

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Audience for This GuideWelcome to Release 11i of the Oracle General Ledger User Guide. This guide assumes you have a working knowledge of the following: The principles and customary practices of your business area. Oracle General Ledger If you have never used Oracle General Ledger, we suggest you attend one or more of the Oracle General Ledger training classes available through Oracle University. The Oracle Applications graphical user interface. To learn more about the Oracle Applications graphical user interface, read the Oracle Applications User Guide. See Other Information Sources for more information about Oracle Applications product information.

How To Use This GuideThis guide contains the information you need to understand and use Oracle General Ledger. This preface explains how this user guide is organized and introduces other sources of information that can help you. This guide contains the following chapters: Chapter 1, Journal Entry: describes the General Ledger accounting cycle and the tasks to enter and post various types of journal entries, including general, recurring, mass allocation, and reversing journal entries. This chapter also describes how to use automatic journal features such as Autotax on journal entries, Journal Approval, AutoAllocations, Automatic Journal Reversal, and Auto Journal Scheduling. Chapter 2, Budgeting: describes the budgeting process and the tasks to create budgets and budget organizations. This chapter also discusses how to use budgetary control with Oracle subledger applications. Chapter 3, Online Inquiries: describes how to perform journal, account, budget, and consolidation inquiries. This chapter also describes how to drill down from General Ledger balances to journal and subledger details.

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Chapter 4, Financial Reporting: describes the reporting tools provided with General Ledger and the tasks to generate standard and custom financial reports. Chapter 5, Accounting for Companies Using a Single Set of Books: describes how to set up multiple companies to share a single set of books. This chapter also describes various scenarios to set up intercompany balancing to process intercompany transactions among companies sharing a single set of books. Finally, this chapter reviews consolidating multiple companies sharing a single set of books and creating meaningful financial reports. Chapter 6, Accounting for Companies Using Multiple Sets of Books: describes general information and instructions to set up multiple sets of books for the companies in your enterprise, and additional information as you consider how to consolidate diverse sets of books for the many companies in your enterprise. Chapter 7, Global Consolidation System (GCS): describes how to consolidate multiple companies using separate sets of books, steps to consolidate, and how to process intercompany eliminations. This chapter also describes the Consolidation Hierarchy Viewer, a graphical representation of your multilevel consolidation structure. Chapter 8, Global Intercompany System (GIS): describes how to use GIS to send, review, approve, and process intercompany transactions among multiple companies using diverse charts of accounts. Chapter 9, Setup: describes the tasks for designing your Accounting Flexfield, defining accounts and accounting calendars, defining schedules, and defining and maintaining sets of books. This chapter also discusses how to set up summary accounts, Journal Approval, AutoAllocations, automatic tax on journals, and GIS. Chapter 10, Maintenance: describes various maintenance tasks, such as opening and closing accounting periods, moving/merging accounts, and archiving and purging balances. There is no separate implementation manual for this product. All implementation information is included in this users guide. As of Release 11, the Account Hierarchy Editor is launched from the Applications Desktop Integrator toolbar rather than from General Ledger. As a result, the documentation for Account Hierarchy Editor is no longer included in the General Ledger

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Users Guide. Instead, use online help to find information about Account Hierarchy Editor. Chapter 11, MultiCurrency: describes multicurrency accounting and the tasks to define and maintain currencies and exchange rates, as well as translate and revalue balances. This chapter also discusses General Ledgers support for the Euro, the new panEuropean currency. Chapter 12, Encumbrance Accounting: describes encumbrance accounting and the tasks to enter encumbrances and view funds available. Chapter 13, Average Balance Processing: describes General Ledgers average balance processing features. Chapter 14, Standard Reports and Listings: describes each of the standard reports and listings available in General Ledger. Finally, appendices A E include information about menu paths, profile options, attachments, improving General Ledger performance, and function security.

Documentation AccessibilityOur goal is to make Oracle products, services, and supporting documentation accessible, with good usability, to the disabled community. 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 the disabled community. Standards will continue to evolve over time, and Oracle Corporation is actively engaged with other marketleading technology vendors to address technical obstacles so that our documentation can be accessible to all our customers. For additional information, visit the Oracle Accessibility Program Web site at http://www.oracle.com/accessibility/.

Accessibility of Code Examples in DocumentationJAWS, a Windows screen reader, 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, JAWS may not always read a line of text that consists solely of a bracket or brace.

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From the HTML help window for Oracle General Ledger, choose the section that describes new features or whats new from the expandable menu. This section describes: New features in 11i. This information is updated for each new release of Oracle General Ledger. Information about any features that were not yet available when this user guide was printed. For example, if your system administrator has installed software from a mini pack as an upgrade, this document describes the new features.

Other Information SourcesYou can choose from many sources of information, including online documentation, training, and support services, to increase your knowledge and understanding of Oracle General Ledger. If this guide refers you to other Oracle Applications documentation, use only the Release 11i versions of those guides unless we specify otherwise.

Online DocumentationAll Oracle Applications documentation is available online (HTML or PDF). Online Help The new features document, posted on Metalink, describes new features in 11i. This information is updated for each new release of Oracle General Ledger. The new features section also includes information about any features that were not yet available when this guide was printed. 11i Features Matrix This document lists new features available by patch and identifies any associated new documentation. The new features matrix document is available on MetaLink. Readme File Refer to the readme file for patches that you have installed to learn about new documentation or documentation patches that you can download.

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Related User GuidesOracle General Ledger shares business and setup information with other Oracle Applications products. Therefore, you may want to refer to other user guides when you set up and use Oracle General Ledger. You can read the guides online by choosing Library from the expandable menu on your HTML help window, by reading from the Oracle Applications Document Library CD included in your media pack, or by using a Web browser with a URL that your system administrator provides. If you require printed guides, you can purchase them from the Oracle store at http://oraclestore.oracle.com.

User Guides Related to All ProductsOracle Applications User Guide This guide explains how to enter data, query, run reports, and navigate using the graphical user interface (GUI) available with this release of Oracel General Ledger (and any other Oracle Applications products). This guide also includes information on setting user profiles, as well as running and reviewing reports and concurrent processes. You can access this users guide online by choosing Getting Started with Oracle Applications from any Oracle Applications help file.

User Guides Related to This ProductOracle Applications Desktop Integrator User Guide ADI is an integral part of the Oracle General Ledger application. ADI is a spreadsheetbased extension of General Ledger and Oracle Assets, that offers fullcycle accounting within the comfort and familiarity of a spreadsheet. This guide describes how to use Applications Desktop Integrators (ADI) Budget, Journal, Create Assets, Reconcile Physical Inventory, Import Assets, and Report Wizards. You can use these spreadsheetbased tools for entering journals, entering and revising budgets, maintaining your asset inventory, and creating financial reports. The guide also describes how to use the Request Center to submit and monitor concurrent requests, then download the report output for publishing to a spreadsheet or a web page.

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Oracle Payables User Guide Use this guide to understand the journal entries Oracle Payables creates during the accounts payable cycle. The guide also describes how accounts payable transactions are posted to General Ledger from the payables subledger. Oracle Receivables User Guide This guide helps you understand journal entries Oracle Receivables creates during the accounts receivable cycle. The guide also describes how accounts receivable transactions are posted to General Ledger from the receivables subledger. Oracle Cash Management User Guide, Release 11 This guide describes the journal entries created by Cash Management during the bank reconciliation process. The guide also describes how you use Cash Management to manually or automatically reconcile journal transactions to bank statements. Oracle Assets User Guide This manual describes the journal entries created by Oracle Assets for depreciation and gains/losses from asset retirements. The guide also describes how Assets transactions are posted to General Ledger. Integrating Oracle Financial Analyzer with Oracle General Ledger This guide describes how you integrate Financial Analyzer with General Ledger. It explains how to set up both products for integration during installation, and how to prepare, transfer, and load data from General Ledger into Financial Analyzer. Oracle HRMS User Guide This manual explains how to enter your employees, so you can use the Journal Approval feature in General Ledger. Oracle Workflow Guide Use this manual to help you define new workflow business processes as well as customize existing Oracle Applicationsembedded workflow processes. You may find this guide useful when you are setting up Journal Approval.

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Oracle Applications Flexfields Guide This manual provides flexfields planning, setup, and reference information for the General Ledger implementation team, as well as for users responsible for the ongoing maintenance of Oracle Applications product data. This manual also provides information on creating custom reports on flexfields data. Oracle Financials Countryspecific User Guides These manuals document functionality developed to meet legal and business requirements in countries where you do business. Look for a user guide that is appropriate to your country; for example, see the Oracle Financials for the Czech Republic User Guide for more information about using this software in the Czech Republic. Oracle Financials Global Accounting Engine User Guide Use the Global Accounting Engine to replace the transfer to General Ledger and create subledger accounting entries that meet additional statutory standards in some countries. The Accounting Engine provides subledger balances, legal reports, and bidirectional drildown from General Ledger to the subledger transaction. Oracle Applications Character Mode to GUI Menu Path Changes This is a quick reference guide for experienced Oracle Applications end users migrating from character mode to a graphical user interface (GUI). This guide lists each character mode form and describes which GUI windows or functions replace it. Oracle Financials Open Interfaces Guide This guide contains a brief summary of each Oracle Financial Applications open interface. You can also read about the General Ledger open interface tables in the appropriate sections of the Oracle General Ledger Users Guide. Oracle Financials RXi Reports Administration Tool User Guide Use the RXi reports administration tool to design the layout of RXi reports. RXi reports let you order, edit, and present report information to better meet your companys reporting needs.

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Multiple Reporting Currencies in Oracle Applications If you use the Multiple Reporting Currencies (MRC) feature to account and report your transactions in more than one currency, consult this manual before you implement General Ledger. The manual details additional steps and setup considerations for using MRC with General Ledger. Oracle Business Intelligence System Implementation Guide This guide provides information about implementing Oracle Business Intelligence (BIS) in your environment. BIS 11i User Guide Online Help This guide is provided as online help only from the BIS application and includes information about intelligence reports, Discoverer workbooks, and the Performance Management Framework.

Installation and System AdministrationOracle Applications Concepts This guide provides an introduction to the concepts, features, technology stack, architecture, and terminology for Oracle Applications Release 11i. It provides a useful first book to read before an installation of Oracle Applications. This guide also introduces the concepts behind Applicationswide features such as Business Intelligence (BIS), languages and character sets, and SelfService Web Applications. Installing Oracle Applications This guide provides instructions for managing the installation of Oracle Applications products. In Release 11i, much of the installation process is handled using Oracle Rapid Install, which minimizes the time to install Oracle Applications, the Oracle8 technology stack, and the Oracle8i Server technology stack by automating many of the required steps. This guide contains instructions for using Oracle Rapid Install and lists the tasks you need to perform to finish your installation. You should use this guide in conjunction with individual product users guides and implementation guides.

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Upgrading Oracle Applications Refer to this guide if you are upgrading your Oracle Applications Release 10.7 or Release 11.0 products to Release 11i. This guide describes the upgrade process and lists database and productspecific upgrade tasks. You must be either at Release 10.7 (NCA, SmartClient, or character mode) or Release 11.0, to upgrade to Release 11i. You cannot upgrade to Release 11i directly from releases prior to 10.7. Maintaining Oracle Applications Use this guide to help you run the various AD utilities, such as AutoUpgrade, AutoPatch, AD Administration, AD Controller, AD Relink, License Manager, and others. It contains howto steps, screenshots, and other information that you need to run the AD utilities. This guide also provides information on maintaining the Oracle applications file system and database. Oracle Applications System Administrators Guide This guide provides planning and reference information for the Oracle Applications System Administrator. It contains information on how to define security, customize menus and online help, and manage concurrent processing. Oracle Alert Users Guide This guide explains how to define periodic and event alerts to monitor the status of your Oracle Applications data. Oracle Applications Developers Guide This guide contains the coding standards followed by the Oracle Applications development staff. It describes the Oracle Application Object Library components needed to implement the Oracle Applications user interface described in the Oracle Applications User Interface Standards for FormsBased Products. It also provides information to help you build your custom Oracle Forms Developer 6i forms so that they integrate with Oracle Applications.

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Other Implementation DocumentationOracle Applications Product Update Notes Use this guide as a reference for upgrading an installation of Oracle Applications. It provides a history of the changes to individual Oracle Applications products between Release 11.0 and Release 11i. It includes new features, enhancements, and changes made to database objects, profile options, and seed data for this interval. Multiple Organizations in Oracle Applications This guide describes how to set up and use Oracle General Ledger with Oracle Applications Multiple Organization support feature, so you can define and support different organization structures when running a single installation of Oracle General Ledger. Oracle Workflow Administrators Guide This guide explains how to complete the setup steps necessary for any Oracle Applications product that includes workflowenabled processes, as well as how to monitor the progress of runtime workflow processes. Oracle Workflow Developers Guide This guide explains how to define new workflow business processes and customize existing Oracle Applicationsembedded workflow processes. It also describes how to define and customize business events and event subscriptions. Oracle Workflow Users Guide This guide describes how Oracle Applications users can view and respond to workflow notifications and monitor the progress of their workflow processes. Oracle Workflow API Reference This guide describes the APIs provided for developers and administrators to access Oracle Workflow.

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Oracle Applications Flexfields Guide This guide provides flexfields planning, setup and reference information for the Oracle General Ledger implementation team, as well as for users responsible for the ongoing maintenance of Oracle Applications product data. This manual also provides informati

Documents

Oracle Ledger Guide