Oracle EBS R12 GL User Guide

Oracle General LedgerUser's GuideRelease 12Part No. B31218-01

December 2006

Oracle General Ledger User's Guide, Release 12

Part No. B31218-01

Copyright 1988, 2006, Oracle. All rights reserved.

Primary Author: Brent Bosin

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

Contributor: Vic Mitchell, Julianna Litwin, Rob Zwiebach

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Contents

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Preface

1 Journal EntryThe General Ledger Accounting Cycle..................................................................................... 1-1Entering Journals....................................................................................................................... 1-5

Creating Journal Batches...................................................................................................... 1-5Entering Journals................................................................................................................. 1-9Entering Journal Lines....................................................................................................... 1-12Entering Taxable Journal Entries....................................................................................... 1-14Entering Entered Currency Journals.................................................................................. 1-16Entering Statistical Journals............................................................................................... 1-17Autocopying Journal Batches.............................................................................................1-19Changing a Batch Period....................................................................................................1-19Changing the Journal Entry Currency............................................................................... 1-20Checking or Reserving Funds for a Journal Batch............................................................. 1-22Submitting Journal Batches for Approval.......................................................................... 1-23Approving Journal Batches ............................................................................................... 1-24

Journal Wizard.........................................................................................................................1-26Journal Wizard Overview.................................................................................................. 1-26Prerequisites...................................................................................................................... 1-27Creating Journal Entries with the Journal Wizard............................................................. 1-27Working with Web ADI Layout.........................................................................................1-27Customizing the Layout.....................................................................................................1-29Uploading Data..................................................................................................................1-31Importing Data using Web ADI Content........................................................................... 1-32

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Entering Journals for a Prior Period........................................................................................1-32Entering Journals for a Future Period................................................................................ 1-33

Reviewing Budgetary Control Transactions...........................................................................1-34Reviewing Budgetary Control Transaction Detail............................................................. 1-35Printing a Budgetary Control Transactions Report............................................................ 1-36

Journal Approval..................................................................................................................... 1-37Journal Approval Overview.............................................................................................. 1-37GL Initialization & Validation Process............................................................................... 1-41GL Preparer Approval Process.......................................................................................... 1-45GL Approval Process......................................................................................................... 1-48GL Request Approval Process........................................................................................... 1-53GL No Approver Response Process................................................................................... 1-56Customizable: Verify Authority Process............................................................................ 1-59

Allocating Amounts with Recurring Journals and MassAllocations.....................................1-61Creating Allocation Entries................................................................................................ 1-61Creating Allocations Using Recurring Journal Formulas...................................................1-62Creating Net Allocations ................................................................................................... 1-62Creating Step-Down Allocations....................................................................................... 1-63Creating Rate-Based Allocations........................................................................................ 1-63Creating Usage-Based Allocations..................................................................................... 1-64Using Allocations for Standard Costing.............................................................................1-64

Recurring Journals...................................................................................................................1-65About Recurring Journals.................................................................................................. 1-65Creating Recurring Journal Formula Batches.................................................................... 1-66Securing Recurring Journals.............................................................................................. 1-68Creating Recurring Journal Entries.................................................................................... 1-68Entering Recurring Journal Entry Lines............................................................................. 1-70Entering Recurring Journal, Budget, and Eliminating Entry Formulas............................. 1-71

Reporting Currencies...................................................................................................1-74Entering Formulas with EasyCalc ..................................................................................... 1-74Creating Skeleton Journal Entries...................................................................................... 1-77Creating Standard Recurring Journal Entries.................................................................... 1-78Creating Entered Currency Recurring Journal Entries.......................................................1-79Copying Entries from an Existing Recurring Journal Batch...............................................1-81Changing a Recurring Journal Entry..................................................................................1-81Performing Standard Costing with Recurring Journals..................................................... 1-82

Generating Recurring Journal Batches................................................................................... 1-82Scheduling Your Recurring Journal Batch......................................................................... 1-85

MassAllocations...................................................................................................................... 1-87About MassAllocations...................................................................................................... 1-87Creating MassAllocation Batches.......................................................................................1-87

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Creating MassAllocation Formulas....................................................................................1-90Entering MassAllocation Formula Lines............................................................................ 1-91Entering a Target Account................................................................................................. 1-97Entering an Offsetting Account......................................................................................... 1-97Allocation Formula Rules ................................................................................................. 1-98Validation Business Rules.................................................................................................. 1-99Reporting Currencies....................................................................................................... 1-100

Generating MassAllocation Journals....................................................................................1-100Reusing MassAllocation Formulas for Different Ledgers and Balancing Segment Values......................................................................................................................................... 1-103Choosing an Allocation Method...................................................................................... 1-104

MassAllocation Examples .................................................................................................... 1-105AutoAllocations .................................................................................................................... 1-118

AutoAllocations Overview.............................................................................................. 1-118Oracle Projects and Oracle General Ledger..................................................................... 1-120Parallel Allocation Sets.................................................................................................... 1-120Step-Down AutoAllocation Sets...................................................................................... 1-124Securing AutoAllocation Sets.......................................................................................... 1-126Submitting AutoAllocation Set Requests......................................................................... 1-127Reviewing the status of your AutoAllocation Sets ..........................................................1-130

Step-Down AutoAllocation Approval Process..................................................................... 1-130Customizing Step-Down AutoAllocations.......................................................................1-132AutoAllocation Processes................................................................................................ 1-134

Journal Import....................................................................................................................... 1-142Integrating General Ledger Using Journal Import .......................................................... 1-143Preparing to Import Journals........................................................................................... 1-145Exporting Data From Your Feeder System ..................................................................... 1-147The GL_INTERFACE Table ............................................................................................ 1-147Assigning Values for Accounts........................................................................................ 1-152Assigning Values for Additional Required and Conditionally Required Columns ........ 1-153Assigning Values for Currency Conversion.....................................................................1-156Assigning Values to Optional Columns .......................................................................... 1-157Required NULL Columns in the GL_INTERFACE Table................................................ 1-161Importing Specialized Data..............................................................................................1-163About Journal Import Validation .................................................................................... 1-164Multi-Table Journal Import.............................................................................................. 1-167Interface Data Transformer.............................................................................................. 1-174

Importing Journals................................................................................................................ 1-175How to Import Journals .................................................................................................. 1-178Setting the Journal Import Run Options.......................................................................... 1-181Running the Journal Import Program from Standard Report Submission (SRS)............. 1-182

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Correcting Journal Import Data............................................................................................ 1-183Correcting Accounts in Journal Import Data................................................................... 1-184Troubleshooting............................................................................................................... 1-185

Deleting Journal Import Data............................................................................................... 1-185Posting Journals.....................................................................................................................1-187

Posting Journal Batches....................................................................................................1-187Cancelling a Batch Posting............................................................................................... 1-191Posting to a Suspense Account........................................................................................ 1-191Reviewing the Batch Posting Status................................................................................. 1-191Correcting Batch Posting Errors.......................................................................................1-192

Posting Journal Batches Automatically (AutoPost).............................................................. 1-193Generating Reporting Currency Journals........................................................................ 1-198

Reversing Journals................................................................................................................ 1-199Defining Reverse Journal Entries .................................................................................... 1-199Generating Reversing Journal Batches ............................................................................ 1-200

Automatic Journal Reversal.................................................................................................. 1-204Automatic Journal Reversal Overview............................................................................ 1-204Definition Access Sets...................................................................................................... 1-211

Default Reversal Criteria for Seeded Journal Categories........................................... 1-212Overview of Journal Reconciliation..................................................................................... 1-214Entering Reconciliation References...................................................................................... 1-215Performing Automatic Account Reconciliation....................................................................1-217Performing Manual Account Reconciliation........................................................................ 1-218Performing Manual Account Reconciliation Reversal......................................................... 1-220Reconciliation of Transactions with Single or Multiple Currencies................................... 1-221Automatic Journal Scheduling..............................................................................................1-221

Incrementing Submissions............................................................................................... 1-224Year-End Closing Journals.................................................................................................... 1-226

Income Statement Closing Journals................................................................................. 1-228Balance Sheet Closing Journals........................................................................................ 1-237

Secondary Tracking Segment............................................................................................... 1-241Year-End Close Checklist...................................................................................................... 1-247

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

Creating Budget Formulas to Allocate Budget Amounts ....................................................2-4Creating a Flexible Budget .................................................................................................. 2-4Using Top-Down, Bottom-Up, and Middle-Out Budgeting ................................................2-5Using MassBudgeting ......................................................................................................... 2-6

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Creating Master/Detail Budgets........................................................................................... 2-7Master/Detail Budget Example............................................................................................ 2-9Uploading Budgets from a Spreadsheet............................................................................ 2-13

Budgets.................................................................................................................................... 2-15Defining Budgets............................................................................................................... 2-15Assigning Budget Periods.................................................................................................. 2-18Opening a Budget Year...................................................................................................... 2-18Copying Budget Amounts from an Existing Budget......................................................... 2-19

Budget Organizations..............................................................................................................2-20Defining Budget Organizations......................................................................................... 2-20Assigning Account Ranges to a Budget Organization....................................................... 2-22Protecting a Budget Organization with a Password.......................................................... 2-25Setting Budgetary Control Options for an Account Range................................................ 2-27Copying Account Ranges from an Existing Budget Organization..................................... 2-27Adding or Changing Individual Accounts........................................................................ 2-28Changing a Budget Organization...................................................................................... 2-30Deleting a Budget Organization.........................................................................................2-30

Budget Formulas......................................................................................................................2-30Creating Budget Formula Batches..................................................................................... 2-30Creating a Budget Formula Entry...................................................................................... 2-32Securing Budget Formulas................................................................................................. 2-33Entering Budget Formula Entry Lines............................................................................... 2-34Copying Existing Budget Formulas................................................................................... 2-35Changing a Budget Formula Entry.................................................................................... 2-36

Calculating Budget Amounts.................................................................................................. 2-36Scheduling Your Budget Formula Batch............................................................................ 2-40

MassBudgets............................................................................................................................ 2-41Overview........................................................................................................................... 2-41Defining MassBudgets....................................................................................................... 2-41Defining a MassBudget Formula....................................................................................... 2-44Entering MassBudget Formula Lines................................................................................. 2-45Assigning Segment Types.................................................................................................. 2-47Entering a Target Account................................................................................................. 2-47Entering an Offset Account................................................................................................ 2-48

Generating MassBudget Journals........................................................................................... 2-48Choosing an Allocation Method........................................................................................ 2-50Scheduling Your MassBudget Journal Batch..................................................................... 2-51

Entering Budget Amounts....................................................................................................... 2-52Entering Budget Amounts for Multiple Accounts............................................................. 2-54Using Budget Rules to Distribute Budget Amounts.......................................................... 2-56Budget Rules...................................................................................................................... 2-57

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Setting the Budget Rule Rounding Options....................................................................... 2-58Entering Statistical Budget Amounts................................................................................. 2-59

Entering Budget Journals........................................................................................................ 2-60Entering Statistical Budget Journals................................................................................... 2-61Creating Unposted Budget Journal Batches....................................................................... 2-63

Budget Wizard......................................................................................................................... 2-64Creating a Budget Worksheet................................................................................................. 2-65Changing the Budget Worksheet View.................................................................................. 2-66Updating Budget Balances Using Budget Wizard.................................................................. 2-67Adding Budget Notes to a Budget Worksheet........................................................................2-67Graphing Budgets................................................................................................................... 2-68Uploading Budgets from Budget Wizard to General Ledger................................................. 2-69Transferring Budget Amounts................................................................................................ 2-71

Transferring Budget Amounts Using Budgetary Control.................................................. 2-73Entering Budget Transfer Amounts................................................................................... 2-75

Uploading Budgets.................................................................................................................. 2-76Integrating General Ledger Using Budget Upload............................................................ 2-76Understanding the Budget Interface Table ....................................................................... 2-77Creating Your Budget Spreadsheet ................................................................................... 2-78Loading Data into the Budget Interface Table................................................................... 2-81About Budget Upload Validation ..................................................................................... 2-82Correcting Budget Upload Errors...................................................................................... 2-83

Uploading Budgets to Undefined Accounts........................................................................... 2-84Uploading Budget Amounts to Undefined Accounts........................................................ 2-86

Freezing Budgets..................................................................................................................... 2-86Freezing Budget Formula Batches..................................................................................... 2-87Freezing Budget Organizations......................................................................................... 2-88Freezing Budgets for a Range of Accounts........................................................................ 2-89

Using Budgetary Control and Online Funds Checking......................................................... 2-90Overview........................................................................................................................... 2-90Funds Checking and Encumbrance Accounting................................................................ 2-91Defining an Account.......................................................................................................... 2-92Budgetary Control Options................................................................................................2-93

Funds Check Level...................................................................................................... 2-93Tolerance Percent and Tolerance Amount...................................................................2-93Override Amount........................................................................................................ 2-94Amount Type and Boundary.......................................................................................2-94Latest Encumbrance Year............................................................................................ 2-96Budgetary Control Options for Accounts.................................................................... 2-97Budgetary Control Options for Journal Sources and Categories................................. 2-98

Detail and Summary Level Budgetary Control..................................................................2-99

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Changing Budgetary Control Options ............................................................................ 2-101About Funds Checking ................................................................................................... 2-103Setting Up Budgetary Control .........................................................................................2-104Reports............................................................................................................................. 2-106

Creating Your Own Funds Available Reports .......................................................... 2-106Inquiry............................................................................................................................. 2-107Setting Up Budgetary Control in Purchasing and Payables.............................................2-107Budgetary Control in Purchasing.................................................................................... 2-109

Checking Funds on Purchasing Documents..............................................................2-109Failing Funds Checking............................................................................................. 2-109Document Approvals................................................................................................ 2-110Reserving Funds for a Purchasing Document........................................................... 2-111Funds Reservation Status of Purchasing Documents................................................ 2-111

Requisitions and Budgetary Control ............................................................................... 2-112Creating a Requisition............................................................................................... 2-112Importing Approved Requisitions ............................................................................2-113Cancelling a Requisition ........................................................................................... 2-113Internal Requisitions................................................................................................. 2-114Closing a Requisition.................................................................................................2-114

Purchase Orders and Budgetary Control......................................................................... 2-115Creating a Purchase Order ....................................................................................... 2-115Planned Purchase Orders.......................................................................................... 2-115Blanket Purchase Agreements................................................................................... 2-116Reserving Funds for a Purchase Order......................................................................2-116Modifying a Purchase Order .................................................................................... 2-117Cancelling a Purchase Order .................................................................................... 2-117Receiving................................................................................................................... 2-118Closing a Purchase Order.......................................................................................... 2-118Reports and Inquiries in Oracle Purchasing.............................................................. 2-119

Budgetary Control in Oracle Payables ............................................................................ 2-119Entering an Invoice....................................................................................................2-119Final Match................................................................................................................ 2-120Prepayments.............................................................................................................. 2-121Approval and Online Invoice Validation.................................................................. 2-121Releasing Funds Holds ............................................................................................. 2-122Maintaining a Matched Invoice ................................................................................ 2-122Relieving Encumbrance Entries ................................................................................ 2-123

Multiple Currency Transactions ..................................................................................... 2-124Creating a Budgetary Control Group....................................................................................2-126

Setting Budgetary Control Options for Journal Sources and Categories .........................2-127Running the Create Journals Program ................................................................................. 2-128

xRunning the Mass Funds Check/Reservation Program ...................................................2-129

3 Encumbrance AccountingOverview of Encumbrance Accounting.................................................................................... 3-1Defining Encumbrance Types ..................................................................................................3-4Entering Encumbrances ............................................................................................................ 3-5

Reviewing Encumbrances ................................................................................................... 3-8Relieving Encumbrances ..................................................................................................... 3-9

Viewing Funds Available....................................................................................................... 3-10Year-End Encumbrance Processing......................................................................................... 3-12

Performing Year-End Encumbrance Processing ............................................................... 3-12Carrying Forward Year-End Encumbrance and Budget Balances.......................................... 3-14

4 Average Balance ProcessingOverview of Average Balance Processing................................................................................ 4-1

Basic Business Needs........................................................................................................... 4-2Average Balance Examples.................................................................................................. 4-3

General Example........................................................................................................... 4-3Relationship Between Aggregate and Average Balances.............................................. 4-6Example: Period Average-to-Date Balance.................................................................... 4-7Example: Quarter Average-to-Date Balance.................................................................. 4-8Example: Year Average-to-Date Balance....................................................................... 4-9

Major Features................................................................................................................... 4-11Effective Date Handling..................................................................................................... 4-14

Back-Value Transactions............................................................................................. 4-15Weekends and Holidays..............................................................................................4-16

Set Up and Maintenance.................................................................................................... 4-17Enabling Average Balance Processing......................................................................... 4-17Processing Options for Non-Business Days................................................................ 4-19Opening a New Period................................................................................................ 4-20

Archiving and Purging...................................................................................................... 4-20Multi-Currency Processing ............................................................................................... 4-21

Conversion.................................................................................................................. 4-22Revaluation................................................................................................................. 4-22Translation...................................................................................................................4-22

Consolidation..................................................................................................................... 4-24Consolidating Transactions......................................................................................... 4-24Consolidating Balances............................................................................................... 4-24

Online Inquiry................................................................................................................... 4-28Reporting........................................................................................................................... 4-29

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Standard Reports............................................................................................................... 4-29Financial Statement Generator........................................................................................... 4-30

5 Online InquiriesIntroduction............................................................................................................................... 5-1Overview of Account Analysis and Drilldown........................................................................ 5-1Overview of Account Inquiry................................................................................................... 5-4Account Inquiry.........................................................................................................................5-9

Performing an Account Inquiry........................................................................................... 5-9Account Inquiry Example.................................................................................................. 5-11Performing an Account Inquiry for Ledger Sets................................................................ 5-16Reviewing Balances in an Account Inquiry....................................................................... 5-18Reviewing Variances Between Account Balance Types..................................................... 5-22Drilling Down to Journal Detail......................................................................................... 5-23

Performing a Journal Entry Inquiry........................................................................................5-25Drilling Down to Oracle Subledger Applications................................................................. 5-28

Drilling Down to Subledger Detail.................................................................................... 5-28T-Accounts......................................................................................................................... 5-30

Average Balance Inquiry......................................................................................................... 5-33Performing an Average Balance Inquiry............................................................................5-33Detail Average Balance Inquiry ........................................................................................ 5-36Summary Average Balance Inquiry................................................................................... 5-37

Inquiring on Budgets.............................................................................................................. 5-38Performing a Budget Inquiry............................................................................................. 5-38Reviewing Budget Balances in a Master Budget Inquiry................................................... 5-41Reviewing Budget Balances in a Detail Budget Inquiry.....................................................5-43Reviewing Detail Account Balances...................................................................................5-44Reviewing Budget Journal Detail.......................................................................................5-45

Consolidated Balance Inquiry................................................................................................ 5-46Performing Consolidated Balance Inquiries...................................................................... 5-46

6 Financial ReportingOverview of Reporting in General Ledger............................................................................... 6-1Overview of the Financial Statement Generator...................................................................... 6-1Report Building Concepts......................................................................................................... 6-3

Simple Reports..................................................................................................................... 6-4Special Format Reports...................................................................................................... 6-10Report Distribution............................................................................................................ 6-22Other FSG Features............................................................................................................ 6-24

Tips and Techniques for Using FSG.......................................................................................6-29

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Using Financial Statement Generator................................................................................ 6-29Suggestions for Specific Financial Reports............................................................................ 6-32Tips for Designing FSG Reports............................................................................................. 6-40Frequently Asked Questions About FSG............................................................................... 6-43FSG Tasks................................................................................................................................ 6-45

Defining Row Sets.............................................................................................................. 6-45Securing Row Sets................................................................................................................... 6-48Assigning Accounts................................................................................................................. 6-48Defining Report Calculations................................................................................................. 6-50Defining Column Sets............................................................................................................. 6-53Using the Column Set Builder................................................................................................ 6-59Creating Column Headings.................................................................................................... 6-62Defining Column Exceptions.................................................................................................. 6-63Defining Content Sets............................................................................................................. 6-64Securing Content Sets............................................................................................................. 6-67Defining Row Orders.............................................................................................................. 6-67Securing Row Orders.............................................................................................................. 6-72Defining Display Sets............................................................................................................. 6-73Copying Report Objects.......................................................................................................... 6-75Defining Financial Reports..................................................................................................... 6-77Securing Reports..................................................................................................................... 6-80Including Budgets, Encumbrances, Currencies, and Constant Periods of Interest in an FSGReport...................................................................................................................................... 6-81Defining Financial Report Sets............................................................................................... 6-84Securing Report Sets............................................................................................................... 6-85Copying Report Objects From Another Database (FSG Transfer Program)......................... 6-86

FSG Transfer Program Parameters.....................................................................................6-88Running Financial Reports..................................................................................................... 6-89

Running Financial Reports with XML Publisher............................................................... 6-95FSG Security Rules............................................................................................................. 6-98

Reporting Attributes............................................................................................................... 6-99Setting Up Reporting Attributes........................................................................................ 6-99Defining Reporting Attribute Value Sets and Values...................................................... 6-102Defining Context-Sensitive Descriptive Flexfields for Reporting Attributes................... 6-103Assigning Reporting Attribute Values to Account Segment Values................................ 6-105Specifying Descriptive Flexfield Segments to Use as Reporting Attributes..................... 6-106

Running the Reporting Attribute Preparation Program...................................................... 6-107Running the Reporting Attribute Historical Program..................................................... 6-108

Reporting Attributes Examples............................................................................................. 6-108Defining Ad Hoc Reports......................................................................................................6-112Deleting Ad Hoc Reports...................................................................................................... 6-113

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Downloading Financial Reports........................................................................................... 6-114FSG Reference Information.................................................................................................. 6-115

Row Set Format Options.................................................................................................. 6-115Row Set Display Types......................................................................................................... 6-116

Content Set Display Types............................................................................................... 6-117Standard Column Sets........................................................................................................... 6-118Amount Types....................................................................................................................... 6-119Column Set Builder Toolbar................................................................................................. 6-120Format Masks........................................................................................................................ 6-121Balance Control Options....................................................................................................... 6-124Currency Control Value Options.......................................................................................... 6-126Row Set Advanced Options.................................................................................................. 6-129Column Set Advanced Options............................................................................................ 6-130Override Segment Assignments........................................................................................... 6-130Display Options.................................................................................................................... 6-131Relative Headings................................................................................................................. 6-132Row and Column Overrides................................................................................................. 6-133FSG Report Parameters......................................................................................................... 6-135XBRL...................................................................................................................................... 6-137

Loading/Removing XBRL Taxonomies ........................................................................... 6-138XML Publisher Basic Report Template............................................................................ 6-140

Country-Specific Reports...................................................................................................... 6-144

7 MaintenanceMass Maintenance..................................................................................................................... 7-1

Moving or Merging Account Balances................................................................................. 7-2Defining a Move/Merge Request......................................................................................... 7-5Submitting a Move/Merge Request......................................................................................7-7Mass Maintenance Statuses..................................................................................................7-8Validation and Prevalidation............................................................................................... 7-8Reversing a Move/Merge..................................................................................................... 7-9Purging Move/Merge Tables..............................................................................................7-10Reviewing Move/Merge Audit Journals............................................................................ 7-11Creating New Accounts with Mass Creation..................................................................... 7-13

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

Prerequisites...................................................................................................................... 7-18Creating a Tablespace for Archived Data.......................................................................... 7-20Exporting Archived Data................................................................................................... 7-24Purging Archived Account Balances and Journals............................................................ 7-25

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

Overview............................................................................................................................. 8-2What You Can Consolidate.................................................................................................. 8-4Special Considerations for Average Daily Balance Ledgers.................................................8-4Implementation Options...................................................................................................... 8-5Consolidation Process Steps................................................................................................ 8-6

Consolidation Workbench...................................................................................................... 8-11Using the State Controller.................................................................................................. 8-16Gathering Subsidiary Data from Multiple Instances Using Oracle Applications...............8-20Gathering Subsidiary Data from Multiple Instances Using Non-Oracle Applications...... 8-22

Consolidating Ledgers with Different Charts of Accounts................................................... 8-23Defining Consolidation Definitions................................................................................... 8-26

Definition Access Set Security..................................................................................... 8-29Consolidation Run Options............................................................................................... 8-29Creating Consolidation Sets............................................................................................... 8-31

Preparing Subsidiary Data...................................................................................................... 8-33Transferring Subsidiary Data to Your Parent......................................................................... 8-35

Consolidating Balances...................................................................................................... 8-36Consolidating Transactions............................................................................................... 8-40Transferring Consolidation Sets.........................................................................................8-41

Posting Subsidiary Data.......................................................................................................... 8-43Eliminating Entries..................................................................................................................8-45

Creating Eliminating Entries..............................................................................................8-45Inquiry, Reporting, and Analysis........................................................................................... 8-55Purging Consolidation Audit Data......................................................................................... 8-56

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

Overview............................................................................................................................. 9-2Currencies.................................................................................................................................. 9-8

Defining Currencies............................................................................................................. 9-8Conversion Rates..................................................................................................................... 9-10

Defining Conversion Rate Types....................................................................................... 9-10Entering Daily Rates................................................................................................................9-12Loading Daily Rates Automatically........................................................................................ 9-17Entering Historical Rates.........................................................................................................9-22Revaluing Balances................................................................................................................. 9-26Translating Balances............................................................................................................... 9-35

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Notes on Translation with Historical Rates and Amounts.................................................9-48Notes on Translating Owners' Equity Accounts................................................................ 9-49Notes on Translating Revenue/Expense Accounts.............................................................9-50Notes on Translating Average Balances.............................................................................9-52

Currency Rates Manager......................................................................................................... 9-56Cross Rates......................................................................................................................... 9-56Using the Daily Rates Spreadsheet Interface..................................................................... 9-60Using the Historical Rates Spreadsheet Interface...............................................................9-61

10 Standard Reports and ListingsRunning Standard Reports and Listings................................................................................ 10-1Generating Standard Reports Using XML Publisher............................................................. 10-3XML Output File..................................................................................................................... 10-4Placeholder Syntax for Standard Report Templates.............................................................. 10-5Example of Report Template Layout.................................................................................... 10-19General Ledger Standard Reports and Listings................................................................... 10-20Account Analysis Reports..................................................................................................... 10-20

Account Analysis - Contra Account.................................................................................10-21Account Analysis Report................................................................................................. 10-23

Budget Reports and Listings................................................................................................. 10-24Budget Hierarchy Listing................................................................................................. 10-24Budget Journals by Account Report.................................................................................10-25Budget Organization Listing............................................................................................ 10-26Budget Organization Range Listing................................................................................. 10-26Budgetary Control Transactions Report.......................................................................... 10-28Frozen Budgets Accounts Listing.................................................................................... 10-28Funds Available Analysis Report.................................................................................... 10-29Master/Detail Budget Report........................................................................................... 10-30Summary/Detail Budget Report.......................................................................................10-31Unbudgeted Master/Detail Accounts Report................................................................... 10-31

Chart of Accounts Reports and Listings............................................................................... 10-32Account Hierarchy Report............................................................................................... 10-32Chart of Accounts Detail Listing...................................................................................... 10-33Chart of Accounts Mapping Rules Report....................................................................... 10-34Rollup Detail Listing........................................................................................................ 10-34Rollup Range Listing....................................................................................................... 10-35Inactive Accounts Listing.................................................................................................10-35Segment Values Listing....................................................................................................10-36Suspense Accounts Listing...............................................................................................10-36

Consolidation Reports...........................................................................................................10-37

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Consolidation Audit Report.............................................................................................10-37Consolidation Exception Report: Disabled Parent Accounts........................................... 10-38Consolidation Exception Report: Unmapped Subsidiary Accounts................................ 10-39Consolidation Journals Report......................................................................................... 10-40

Currency Listings.................................................................................................................. 10-41Daily Conversion Rates Listing........................................................................................10-41Historical Rates Listing.................................................................................................... 10-42

Financial Statement Generator Reports and Listings...........................................................10-43Column Set Detail Listing................................................................................................ 10-44Column Set Summary Listing.......................................................................................... 10-44Content Set Detail Listing................................................................................................ 10-45Content Set Summary Listing.......................................................................................... 10-45Report Detail Listing........................................................................................................ 10-46Report Set Detail Listing.................................................................................................. 10-46Report Set Summary Listing............................................................................................ 10-47Report Summary Listing.................................................................................................. 10-47Row Order Detail Listing................................................................................................. 10-48Row Set Detail Listing......................................................................................................10-48Row Set Summary Listing................................................................................................10-48Where Used Report.......................................................................................................... 10-49

General Ledger Reports........................................................................................................ 10-49Entered Currency General Ledger Report....................................................................... 10-50General Ledger Report..................................................................................................... 10-51

Journals Reports.................................................................................................................... 10-53Entered Currency Journals Report................................................................................... 10-53General Journals Reports................................................................................................. 10-55Journal Batch Summary Report....................................................................................... 10-60Journal Entry Report........................................................................................................ 10-61Journals Line Report........................................................................................................ 10-62Journals by Document Number Report........................................................................... 10-63Journals - Extended.......................................................................................................... 10-64Journals - Day Book......................................................................................................... 10-64Journals - Voucher........................................................................................................... 10-65Journals - Check Report................................................................................................... 10-66Tax Journals Report......................................................................................................... 10-67Encumbrance - Encumbrance Document Details Report................................................. 10-68Automatic Reconciliation Report..................................................................................... 10-69Reconciled Transactions Report....................................................................................... 10-72Unreconciled Transactions Report................................................................................... 10-74

Trial Balance Reports............................................................................................................ 10-77Trial Balance Report......................................................................................................... 10-77

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Average Balance Trial Balance Report............................................................................. 10-79Budget Trial Balance Report............................................................................................ 10-81Detail Trial Balance Report.............................................................................................. 10-82Encumbrance Trial Balance Report.................................................................................. 10-83Expanded Trial Balance Report........................................................................................10-84Trial Balance - Additional Segment Detail Report........................................................... 10-86Translation Trial Balance Report......................................................................................10-88

Other Reports and Listings................................................................................................... 10-90MassAllocation Formula Listing...................................................................................... 10-92Open Encumbrance Balance With Transaction Detail Report..........................................10-93Recurring Formula Listing............................................................................................... 10-94Transaction Code Listing................................................................................................. 10-95Units of Measure Report.................................................................................................. 10-96Value-Added Tax Report................................................................................................. 10-96

Execution Reports.................................................................................................................. 10-97Archive and Purge Audit Report..................................................................................... 10-98Assign Budget Account Ranges Execution Report...........................................................10-98AutoPost Execution Report.............................................................................................. 10-99AutoReverse Execution Report........................................................................................ 10-99Budget Assignments AutoCopy Execution Report.......................................................... 10-99Budget Spreadsheet Upload Execution Report.............................................................. 10-100Calendar Validation Execution Report.......................................................................... 10-100Carry Forward Execution Report................................................................................... 10-102Create Journal Entries Execution Report........................................................................10-103Delete Journal Import Data Execution Report............................................................... 10-103Historical Rates Execution Report..................................................................................10-103Journal Import Execution Report................................................................................... 10-104MassAllocations/MassBudgeting Execution Report...................................................... 10-105Mass Funds Check/Reservation Journal Execution Report............................................ 10-106Posting Execution Report............................................................................................... 10-106Revaluation Execution Report....................................................................................... 10-107Segment Value Inheritance Execution Report................................................................10-107

11 Journal or Subledger-Level Reporting CurrenciesOverview of Reporting Currencies......................................................................................... 11-1

When to Use Reporting Currencies....................................................................................11-2Translation versus Reporting Currencies...........................................................................11-2Reporting Currency Features............................................................................................. 11-4

Setting Up Reporting Currencies............................................................................................ 11-5Reporting Currency Setup Steps........................................................................................ 11-6

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Step 1 - Enable or Define Ledgers................................................................................ 11-6Step 2 - Enable and/or Define Currencies.................................................................... 11-7Step 3 - Define Reporting Currencies.......................................................................... 11-7Step 4 - Define Responsibilities....................................................................................11-9Step 5 - Assign Data Access Sets to Responsibilities....................................................11-9

Reporting Currency Conversion Rules............................................................................ 11-10Conversion Rounding...................................................................................................... 11-15

Using Reporting Currencies.................................................................................................. 11-16Considerations For Entering Data into Reporting Currencies......................................... 11-16Performing Standard General Ledger Activities..............................................................11-17Completing Reporting Currencies-Related Activities in the Correct Order.....................11-34

Implementation Considerations........................................................................................... 11-35Terms............................................................................................................................... 11-36Type of Installation.......................................................................................................... 11-37Defining Reporting Currencies for Fresh Install or Upgrade Scenario One.....................11-38Defining Reporting Currencies for Upgrade Scenario Two............................................. 11-39

Reporting Currency - Create Opening Balance Journals in Reporting Currency Program................................................................................................................................... 11-40Initialization Tasks.................................................................................................... 11-47Plan the Initialization................................................................................................ 11-47Prepare for the Initialization......................................................................................11-52Perform the Pre-initialization Tasks.......................................................................... 11-56Perform the Initialization.......................................................................................... 11-60Perform the Post-initialization Tasks.........................................................................11-66Resume Normal Transaction Processing................................................................... 11-67Perform Historical Conversion Maintenance............................................................ 11-67

Parameters for Reporting Currency - Create Opening Balance Journals in ReportingCurrency Program........................................................................................................... 11-68

Running the Reporting Currency - Create Opening Balance Journals in ReportingCurrency Program..................................................................................................... 11-68

Reporting Currency Account Type Specific Conversion..................................................... 11-70Reporting Currency Account Type Specific Conversion................................................. 11-70Setup................................................................................................................................ 11-71ADI Journal Wizard Entry............................................................................................... 11-74Transaction Processing.................................................................................................... 11-75Inquiry and Reporting..................................................................................................... 11-78

A Using Attachments in General LedgerUsing Attachments in General Ledger..................................................................................... A-1General Ledger Windows with the Attachments Feature........................................................A-1Creating an Attachment............................................................................................................ A-3

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Deleting an Attachment............................................................................................................ A-4Types of Attachments............................................................................................................... A-4Attachment Security..................................................................................................................A-5

Index

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Send Us Your Comments

Oracle General Ledger User's Guide, Release 12Part No. B31218-01

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 AudienceWelcome to Release 12 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 Access to Oracle Support ServicesOracle provides dedicated Text Telephone (TTY) access to Oracle Support Services within the United States of America 24 hours a day, seven days a week. For TTY support, call 800.446.2398.

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. 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 allof our customers. For more information, visit the Oracle Accessibility Program Web site

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at http://www.oracle.com/accessibility/ .

Accessibility of Code Examples in DocumentationScreen 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 consists solely of a bracket or brace.

Accessibility of Links to External Web Sites in DocumentationThis documentation may contain links to Web sites of other companies or organizationsthat Oracle does not own or control. Oracle neither evaluates nor makes any representations regarding the accessibility of these Web sites.

Structure1 Journal Entry2 Budgeting3 Encumbrance Accounting4 Average Balance Processing5 Online Inquiries6 Financial Reporting7 Maintenance8 Global Consolidation System9 Multi-Currency10 Standard Reports and Listings11 Journal or Subledger-Level Reporting CurrenciesA Using Attachments in General Ledger

Related Information SourcesThis 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 OracleMetaLink.

If this guide refers you to other Oracle Applications documentation, use only the Release 12 versions of those guides.

For a full list of documentation resources for Oracle Applications Release 12, see Oracle Applications Documentation Resources, Release 12, OracleMetaLink Document 394692.1.

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Online Documentation

All Oracle Applications documentation is available online (HTML or PDF).

PDF - PDF documentation is available for download from the Oracle Technology Network at http://otn.oracle.com/documentation.

Online Help - Online help patches (HTML) are available on OracleMetaLink.

About Documents - Refer to the About Document for the mini-pack or family pack that you have installed to learn about new documentation or documentation patches that you can download. About Documents are available on OracleMetaLink.

Oracle MetaLink Knowledge Browser - The OracleMetaLink Knowledge Browser lets you browse the knowledge base, from a single product page, to find all documents for that product area. Use the Knowledge Browser to search for release-specific information, such as FAQs, recent patches, alerts, white papers, troubleshooting tips, and other archived documents.

Oracle eBusiness Suite Electronic Technical Reference Manuals - Each Electronic Technical Reference Manual (eTRM) contains database diagrams and a detailed description of database tables, forms, reports, and programs for a specific Oracle Applications product. This information helps you convert data from your existing applications and integrate Oracle Applications data with non-Oracle applications, and write custom reports for Oracle Applications products. Oracle eTRM is available on OracleMetaLink.

Related Guides

You should have the following related books on hand. Depending on the requirements of your particular installation, you may also need additional manuals or guides.

Oracle Applications Installation Guide: Using Rapid Install:

This book is intended for use by anyone who is responsible for installing or upgrading Oracle Applications. It provides instructions for running Rapid Install either to carry out a fresh installation of Oracle Applications Release 12, or as part of an upgrade from Release 11i to Release 12. The book also describes the steps needed to install the technology stack components only, for the special situations where this is applicable.

Oracle Applications Upgrade Guide: Release 11i to Release 12:

This guide provides information for DBAs and Applications Specialists who are responsible for upgrading a Release 11i Oracle Applications system (techstack and products) to Release 12. In addition to information about applying the upgrade driver, it outlines pre-upgrade steps and post-upgrade steps, and provides descriptions of product-specific functional changes and suggestions for verifying the upgrade and reducing downtime.

Oracle Applications Patching Procedures:

This guide describes how to patch the Oracle Applications file system and database

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using AutoPatch, and how to use other patching-related tools like AD Merge Patch, OAM Patch Wizard, and OAM Registered Flagged Files. Describes patch types and structure, and outlines some of the most commonly used patching procedures. Part of Maintaining Oracle Applications, a 3-book set that also includes Oracle Applications Maintenance Utilities and Oracle Applications Maintenance Procedures.

Oracle Applications Maintenance Utilities:

This guide describes how to run utilities, such as AD Administration and AD Controller, used to maintain the Oracle Applications file system and database. Outlines the actions performed by these utilities, such as monitoring parallel processes, generating Applications files, and maintaining Applications database entities. Part of Maintaining Oracle Applications, a 3-book set that also includes Oracle Applications Patching Procedures and Oracle Applications Maintenance Procedures.

Oracle Applications Maintenance Procedures:

This guide describes how to use AD maintenance utilities to complete tasks such as compiling invalid objects, managing parallel processing jobs, and maintaining snapshot information. Part of Maintaining Oracle Applications, a 3-book set that also includes Oracle Applications Patching Procedures and Oracle Applications Maintenance Utilities.

Oracle Applications Concepts:

This book is intended for all those planning to deploy Oracle E-Business Suite Release 12, or contemplating significant changes to a configuration. After describing the Oracle Applications archit