Oracle® General LedgerUser's GuideRelease 12.2 Part No. E48748-04

August 2016

Oracle General Ledger User's Guide, Release 12.2

Part No. E48748-04

Copyright © 1988, 2016, Oracle and/or its affiliates. All rights reserved.

Primary Author:     Stacey Tucker-Blosch

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

Contributor:     Madhusudan Gowda, Julianna Litwin, Hugh Mason, Vic Mitchell, Prescilla Sadepalli, 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....................................................................................................... 1-13Entering Taxable Journal Entries....................................................................................... 1-14Entering Entered Currency Journals.................................................................................. 1-17Entering Statistical Journals............................................................................................... 1-18Autocopying Journal Batches.............................................................................................1-19Changing a Batch Period....................................................................................................1-20Changing the Journal Entry Currency............................................................................... 1-21Checking or Reserving Funds for a Journal Batch............................................................. 1-22Submitting Journal Batches for Approval.......................................................................... 1-24Approving Journal Batches ............................................................................................... 1-25

Journal Wizard.........................................................................................................................1-27Journal Wizard Overview.................................................................................................. 1-27Prerequisites...................................................................................................................... 1-28Creating Journal Entries with the Journal Wizard............................................................. 1-28Working with Web ADI Layout.........................................................................................1-28Customizing the Layout.....................................................................................................1-29Uploading Data..................................................................................................................1-32Importing Data using Web ADI Content........................................................................... 1-33

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Entering Journals for a Prior Period........................................................................................1-33Entering Journals for a Future Period................................................................................ 1-34

Reviewing Budgetary Control Transactions...........................................................................1-35Reviewing Budgetary Control Transaction Detail............................................................. 1-36Printing a Budgetary Control Transactions Report............................................................ 1-37

Journal Approval..................................................................................................................... 1-38Oracle General Ledger Journal Approval.......................................................................... 1-38

GL Initialization & Validation Process........................................................................ 1-42GL Preparer Approval Process.................................................................................... 1-46GL Approval Process...................................................................................................1-48GL Request Approval Process..................................................................................... 1-54GL No Approver Response Process............................................................................ 1-56Customizable: Verify Authority Process..................................................................... 1-60

Oracle General Ledger Journal Approvals Integration with Oracle Approvals Managementand Oracle Workflow......................................................................................................... 1-61

Allocating Amounts with Recurring Journals and MassAllocations.....................................1-62Creating Allocation Entries................................................................................................ 1-62Creating Allocations Using Recurring Journal Formulas...................................................1-63Creating Net Allocations ................................................................................................... 1-63Creating Step-Down Allocations....................................................................................... 1-64Creating Rate-Based Allocations........................................................................................ 1-64Creating Usage-Based Allocations..................................................................................... 1-65Using Allocations for Standard Costing.............................................................................1-65

Recurring Journals...................................................................................................................1-66About Recurring Journals.................................................................................................. 1-66Creating Recurring Journal Formula Batches.................................................................... 1-67Securing Recurring Journals.............................................................................................. 1-69Creating Recurring Journal Entries.................................................................................... 1-69Entering Recurring Journal Entry Lines............................................................................. 1-71Entering Recurring Journal, Budget, and Eliminating Entry Formulas............................. 1-72

Reporting Currencies...................................................................................................1-75Entering Formulas with EasyCalc ..................................................................................... 1-75Creating Skeleton Journal Entries...................................................................................... 1-78Creating Standard Recurring Journal Entries.................................................................... 1-79Creating Entered Currency Recurring Journal Entries.......................................................1-80Copying Entries from an Existing Recurring Journal Batch...............................................1-82Changing a Recurring Journal Entry..................................................................................1-82Performing Standard Costing with Recurring Journals..................................................... 1-83

Generating Recurring Journal Batches................................................................................... 1-83Scheduling Your Recurring Journal Batch......................................................................... 1-86

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

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About MassAllocations...................................................................................................... 1-88Creating MassAllocation Batches.......................................................................................1-89Creating MassAllocation Formulas....................................................................................1-91Entering MassAllocation Formula Lines............................................................................ 1-92Entering a Target Account................................................................................................. 1-98Entering an Offsetting Account......................................................................................... 1-99Allocation Formula Rules ................................................................................................. 1-99Validation Business Rules................................................................................................ 1-101Reporting Currencies....................................................................................................... 1-101

Generating MassAllocation Journals....................................................................................1-102Reusing MassAllocation Formulas for Different Ledgers and Balancing Segment Values......................................................................................................................................... 1-105Choosing an Allocation Method...................................................................................... 1-105

MassAllocation Examples .................................................................................................... 1-106AutoAllocations .................................................................................................................... 1-119

AutoAllocations Overview.............................................................................................. 1-119Oracle Projects and Oracle General Ledger..................................................................... 1-121Parallel Allocation Sets.................................................................................................... 1-121Step-Down AutoAllocation Sets...................................................................................... 1-125Securing AutoAllocation Sets.......................................................................................... 1-127Submitting AutoAllocation Set Requests......................................................................... 1-128Reviewing the status of your AutoAllocation Sets ..........................................................1-131

Step-Down AutoAllocation Approval Process..................................................................... 1-131Customizing Step-Down AutoAllocations.......................................................................1-133AutoAllocation Processes................................................................................................ 1-135

Journal Import....................................................................................................................... 1-143Integrating General Ledger Using Journal Import .......................................................... 1-144Preparing to Import Journals........................................................................................... 1-146Exporting Data From Your Feeder System ..................................................................... 1-148The GL_INTERFACE Table ............................................................................................ 1-148Assigning Values for Accounts........................................................................................ 1-153Assigning Values for Additional Required and Conditionally Required Columns ........ 1-154Assigning Values for Currency Conversion.....................................................................1-157Assigning Values to Optional Columns .......................................................................... 1-158Required NULL Columns in the GL_INTERFACE Table................................................ 1-162Importing Specialized Data..............................................................................................1-164About Journal Import Validation .................................................................................... 1-165Multi-Table Journal Import.............................................................................................. 1-168

Importing Journals................................................................................................................ 1-175How to Import Journals .................................................................................................. 1-179Setting the Journal Import Run Options.......................................................................... 1-182

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Running the Journal Import Program from Standard Report Submission (SRS)............. 1-183Correcting Journal Import Data............................................................................................ 1-184

Correcting Accounts in Journal Import Data................................................................... 1-185Troubleshooting............................................................................................................... 1-186

Deleting Journal Import Data............................................................................................... 1-186Posting Journals.....................................................................................................................1-188

Posting Journal Batches....................................................................................................1-188Cancelling a Batch Posting............................................................................................... 1-192Posting to a Suspense Account........................................................................................ 1-192Reviewing the Batch Posting Status................................................................................. 1-192Correcting Batch Posting Errors.......................................................................................1-193

Posting Journal Batches Automatically (AutoPost).............................................................. 1-194Generating Reporting Currency Journals........................................................................ 1-199

Reversing Journals................................................................................................................ 1-200Defining Reverse Journal Entries .................................................................................... 1-200Generating Reversing Journal Batches ............................................................................ 1-201

Automatic Journal Reversal.................................................................................................. 1-205Automatic Journal Reversal Overview............................................................................ 1-205Definition Access Sets...................................................................................................... 1-212

Default Reversal Criteria for Seeded Journal Categories........................................... 1-213Setting up an Automated Reversal in a Secondary Ledger.............................................. 1-215

Overview of Journal Reconciliation..................................................................................... 1-216Entering Reconciliation References...................................................................................... 1-217Performing Automatic Account Reconciliation....................................................................1-218Performing Manual Account Reconciliation........................................................................ 1-219Performing 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........................................................................................ 1-238

Secondary Tracking Segment............................................................................................... 1-242Year-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 .................................................................................................. 2-4

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Using Top-Down, Bottom-Up, and Middle-Out Budgeting ................................................2-5Using MassBudgeting ......................................................................................................... 2-6Creating 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................................................ 2-26Copying Account Ranges from an Existing Budget Organization..................................... 2-27Adding or Changing Individual Accounts........................................................................ 2-28Changing a Budget Organization...................................................................................... 2-29Deleting a Budget Organization.........................................................................................2-30

Budget Formulas......................................................................................................................2-30Creating Budget Formula Batches..................................................................................... 2-30Creating a Budget Formula Entry...................................................................................... 2-31Securing Budget Formulas................................................................................................. 2-33Entering Budget Formula Entry Lines............................................................................... 2-34Copying Existing Budget Formulas................................................................................... 2-35Changing a Budget Formula Entry.................................................................................... 2-35

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............................................................. 2-54

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Using Budget Rules to Distribute Budget Amounts.......................................................... 2-56Budget Rules...................................................................................................................... 2-57Setting 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................................................................................... 2-74

Uploading Budgets.................................................................................................................. 2-76Integrating General Ledger Using Budget Upload............................................................ 2-76Understanding the Budget Interface Table ....................................................................... 2-76Creating Your Budget Spreadsheet ................................................................................... 2-78Loading Data into the Budget Interface Table................................................................... 2-80About Budget Upload Validation ..................................................................................... 2-81Correcting Budget Upload Errors...................................................................................... 2-82

Uploading Budgets to Undefined Accounts........................................................................... 2-83Uploading Budget Amounts to Undefined Accounts........................................................ 2-85

Freezing Budgets..................................................................................................................... 2-85Freezing Budget Formula Batches..................................................................................... 2-86Freezing Budget Organizations......................................................................................... 2-87Freezing Budgets for a Range of Accounts........................................................................ 2-88

Using Budgetary Control and Online Funds Checking......................................................... 2-89Overview........................................................................................................................... 2-89Funds Checking and Encumbrance Accounting................................................................ 2-90Defining an Account.......................................................................................................... 2-91Budgetary Control Options................................................................................................2-92

Funds Check Level...................................................................................................... 2-92Tolerance Percent and Tolerance Amount...................................................................2-92Override Amount........................................................................................................ 2-93Amount Type and Boundary.......................................................................................2-93Latest Encumbrance Year............................................................................................ 2-95Budgetary Control Options for Accounts.................................................................... 2-96

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Budgetary Control Options for Journal Sources and Categories................................. 2-97Detail and Summary Level Budgetary Control..................................................................2-98Changing Budgetary Control Options ............................................................................ 2-100About Funds Checking ................................................................................................... 2-102Setting Up Budgetary Control .........................................................................................2-103Reports............................................................................................................................. 2-105

Creating Your Own Funds Available Reports .......................................................... 2-105Inquiry............................................................................................................................. 2-106Setting Up Budgetary Control in Purchasing and Payables.............................................2-106Budgetary Control in Purchasing.................................................................................... 2-107

Checking Funds on Purchasing Documents..............................................................2-107Failing Funds Checking............................................................................................. 2-108Document Approvals................................................................................................ 2-108Reserving Funds for a Purchasing Document........................................................... 2-109Funds Reservation Status of Purchasing Documents................................................ 2-110

Requisitions and Budgetary Control ............................................................................... 2-111Creating a Requisition............................................................................................... 2-111Importing Approved Requisitions ............................................................................2-111Cancelling a Requisition ........................................................................................... 2-112Internal Requisitions................................................................................................. 2-112Closing a Requisition.................................................................................................2-113

Purchase Orders and Budgetary Control......................................................................... 2-113Creating a Purchase Order ....................................................................................... 2-113Planned Purchase Orders.......................................................................................... 2-114Blanket Purchase Agreements................................................................................... 2-114Reserving Funds for a Purchase Order......................................................................2-115Modifying a Purchase Order .................................................................................... 2-115Cancelling a Purchase Order .................................................................................... 2-116Receiving................................................................................................................... 2-116Closing a Purchase Order.......................................................................................... 2-117Reports and Inquiries in Oracle Purchasing.............................................................. 2-117

Budgetary Control in Oracle Payables ............................................................................ 2-118Entering an Invoice....................................................................................................2-118Final Match................................................................................................................ 2-118Prepayments.............................................................................................................. 2-119Approval and Online Invoice Validation.................................................................. 2-120Releasing Funds Holds ............................................................................................. 2-120Maintaining a Matched Invoice ................................................................................ 2-121Relieving Encumbrance Entries ................................................................................ 2-121

Multiple Currency Transactions ..................................................................................... 2-123Creating a Budgetary Control Group....................................................................................2-125

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Setting Budgetary Control Options for Journal Sources and Categories .........................2-126Running the Create Journals Program ................................................................................. 2-127

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

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

Reviewing Encumbrances ................................................................................................... 3-7Relieving Encumbrances ..................................................................................................... 3-8

Viewing Funds Available......................................................................................................... 3-9Year-End Encumbrance Processing......................................................................................... 3-11

Performing Year-End Encumbrance Processing ............................................................... 3-11Carrying Forward Year-End Encumbrance and Budget Balances.......................................... 3-12

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

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Online Inquiry................................................................................................................... 4-28Reporting........................................................................................................................... 4-29Standard 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................................................................. 5-27

Drilling Down to Subledger Detail.................................................................................... 5-27T-Accounts......................................................................................................................... 5-28

Average Balance Inquiry......................................................................................................... 5-31Performing an Average Balance Inquiry............................................................................5-31Detail Average Balance Inquiry ........................................................................................ 5-33Summary Average Balance Inquiry................................................................................... 5-34

Inquiring on Budgets.............................................................................................................. 5-35Performing a Budget Inquiry............................................................................................. 5-35Reviewing Budget Balances in a Master Budget Inquiry................................................... 5-38Reviewing Budget Balances in a Detail Budget Inquiry.....................................................5-39Reviewing Detail Account Balances...................................................................................5-40Reviewing Budget Journal Detail.......................................................................................5-41

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

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

Simple Reports..................................................................................................................... 6-3Special Format Reports...................................................................................................... 6-10Report Distribution............................................................................................................ 6-20

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Other FSG Features............................................................................................................ 6-23Tips and Techniques for Using FSG.......................................................................................6-26

Using Financial Statement Generator................................................................................ 6-26Suggestions for Specific Financial Reports............................................................................ 6-30Tips for Designing FSG Reports............................................................................................. 6-38Frequently Asked Questions About FSG............................................................................... 6-41FSG Tasks................................................................................................................................ 6-43

Defining Row Sets.............................................................................................................. 6-43Securing Row Sets................................................................................................................... 6-45Assigning Accounts................................................................................................................. 6-46Defining Report Calculations................................................................................................. 6-48Defining Column Sets............................................................................................................. 6-50Using the Column Set Builder................................................................................................ 6-55Creating Column Headings.................................................................................................... 6-58Defining Column Exceptions.................................................................................................. 6-59Defining Content Sets............................................................................................................. 6-60Securing Content Sets............................................................................................................. 6-62Defining Row Orders.............................................................................................................. 6-63Securing Row Orders.............................................................................................................. 6-67Defining Display Sets............................................................................................................. 6-67Copying Report Objects.......................................................................................................... 6-69Defining Financial Reports..................................................................................................... 6-70Securing Reports..................................................................................................................... 6-73Including Budgets, Encumbrances, Currencies, and Constant Periods of Interest in an FSGReport...................................................................................................................................... 6-74Defining Financial Report Sets............................................................................................... 6-76Securing Report Sets............................................................................................................... 6-78Copying Report Objects From Another Database (FSG Transfer Program)......................... 6-78

FSG Transfer Program Parameters.....................................................................................6-80Running Financial Reports..................................................................................................... 6-81

Running Financial Reports with BI Publisher.................................................................... 6-86FSG Security Rules............................................................................................................. 6-91

Creating a Report Template Using Report Manager.............................................................. 6-92Reporting Attributes............................................................................................................... 6-94

Setting Up Reporting Attributes........................................................................................ 6-94Defining Reporting Attribute Value Sets and Values........................................................ 6-96Defining Context-Sensitive Descriptive Flexfields for Reporting Attributes..................... 6-97Assigning Reporting Attribute Values to Account Segment Values.................................. 6-99Specifying Descriptive Flexfield Segments to Use as Reporting Attributes..................... 6-100

Running the Reporting Attribute Preparation Program...................................................... 6-101Running the Reporting Attribute Historical Program..................................................... 6-102

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Reporting Attributes Examples............................................................................................. 6-103Defining Ad Hoc Reports......................................................................................................6-107Deleting Ad Hoc Reports...................................................................................................... 6-108Downloading Financial Reports........................................................................................... 6-109FSG Reference Information.................................................................................................. 6-110

Row Set Format Options.................................................................................................. 6-110Row Set Display Types......................................................................................................... 6-111

Content Set Display Types............................................................................................... 6-112Standard Column Sets........................................................................................................... 6-113Amount Types....................................................................................................................... 6-114Column Set Builder Toolbar................................................................................................. 6-115Format Masks........................................................................................................................ 6-116Balance Control Options....................................................................................................... 6-119Currency Control Value Options.......................................................................................... 6-121Row Set Advanced Options.................................................................................................. 6-124Column Set Advanced Options............................................................................................ 6-125Override Segment Assignments........................................................................................... 6-126Display Options.................................................................................................................... 6-127Relative Headings................................................................................................................. 6-127Row and Column Overrides................................................................................................. 6-129FSG Report Parameters......................................................................................................... 6-131XBRL...................................................................................................................................... 6-132

Loading/Removing XBRL Taxonomies ........................................................................... 6-134BI Publisher Basic Report Templates................................................................................... 6-135Country-Specific Reports...................................................................................................... 6-139

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

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Creating a Tablespace for Archived Data.......................................................................... 7-20Exporting Archived Data................................................................................................... 7-23Purging Archived Account Balances and Journals............................................................ 7-25

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................................................................................................................9-11Loading Daily Rates Automatically........................................................................................ 9-16

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Entering Historical Rates.........................................................................................................9-21Revaluing Balances................................................................................................................. 9-26Translating Balances............................................................................................................... 9-34

Notes on Translation with Historical Rates and Amounts.................................................9-47Notes on Translating Owners' Equity Accounts................................................................ 9-48Notes on Translating Revenue/Expense Accounts.............................................................9-50Notes on Translating Average Balances.............................................................................9-51

Currency Rates Manager......................................................................................................... 9-55Cross Rates......................................................................................................................... 9-56Using the Daily Rates Spreadsheet Interface..................................................................... 9-59Using the Historical Rates Spreadsheet Interface...............................................................9-60

10 Standard Reports and ListingsRunning Standard Reports and Listings................................................................................ 10-1Generating Standard Reports Using BI Publisher................................................................. 10-3XML Output File..................................................................................................................... 10-4Placeholder Syntax for Standard Report Templates.............................................................. 10-5Example of Report Template Layout.................................................................................... 10-34General Ledger Standard Reports and Listings................................................................... 10-34Account Analysis Reports..................................................................................................... 10-35

Account Analysis - Contra Account.................................................................................10-35Account Analysis Report................................................................................................. 10-37

Budget Reports and Listings................................................................................................. 10-38Budget Hierarchy Listing................................................................................................. 10-39Budget Journals by Account Report.................................................................................10-39Budget Organization Listing............................................................................................ 10-40Budget Organization Range Listing................................................................................. 10-41Budgetary Control Transactions Report.......................................................................... 10-42Frozen Budgets Accounts Listing.................................................................................... 10-42Funds Available Analysis Report.................................................................................... 10-43Master/Detail Budget Report........................................................................................... 10-44Summary/Detail Budget Report.......................................................................................10-45Unbudgeted Master/Detail Accounts Report................................................................... 10-46

Chart of Accounts Reports and Listings............................................................................... 10-46Account Hierarchy Report............................................................................................... 10-47Chart of Accounts Detail Listing..................................................................................... 10-47Chart of Accounts Mapping Rules Report....................................................................... 10-48Rollup Detail Listing........................................................................................................ 10-49Rollup Range Listing....................................................................................................... 10-49Inactive Accounts Listing.................................................................................................10-50

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Segment Values Listing....................................................................................................10-50Suspense Accounts Listing...............................................................................................10-51

Consolidation Reports...........................................................................................................10-51Consolidation Audit Report.............................................................................................10-52Consolidation Exception Report: Disabled Parent Accounts........................................... 10-53Consolidation Exception Report: Unmapped Subsidiary Accounts................................ 10-53Consolidation Journals Report......................................................................................... 10-55

Currency Listings.................................................................................................................. 10-56Daily Conversion Rates Listing........................................................................................10-56Historical Rates Listing.................................................................................................... 10-56

Financial Statement Generator Reports and Listings...........................................................10-58Column Set Detail Listing................................................................................................ 10-58Column Set Summary Listing.......................................................................................... 10-59Content Set Detail Listing................................................................................................ 10-59Content Set Summary Listing.......................................................................................... 10-60Report Detail Listing........................................................................................................ 10-60Report Set Detail Listing.................................................................................................. 10-61Report Set Summary Listing............................................................................................ 10-61Report Summary Listing.................................................................................................. 10-61Row Order Detail Listing................................................................................................. 10-62Row Set Detail Listing......................................................................................................10-62Row Set Summary Listing................................................................................................10-63Where Used Report.......................................................................................................... 10-63

General Ledger Reports........................................................................................................ 10-64General Ledger Account Balances Across Ledgers Report.............................................. 10-64Entered Currency General Ledger Report....................................................................... 10-65General Ledger Report..................................................................................................... 10-66

Journals Reports.................................................................................................................... 10-68Entered Currency Journals Report................................................................................... 10-68General Journals Reports................................................................................................. 10-70Journal Batch Summary Report....................................................................................... 10-75Journal Entry Report........................................................................................................ 10-76Journals Line Report........................................................................................................ 10-77Journals by Document Number Report........................................................................... 10-78Journals - Extended.......................................................................................................... 10-79Journals - Day Book......................................................................................................... 10-79Journals - Voucher........................................................................................................... 10-80Journals - Check Report................................................................................................... 10-81Tax Journals Report......................................................................................................... 10-82Automatic Reconciliation Report..................................................................................... 10-83Reconciled Transactions Report....................................................................................... 10-86

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Unreconciled Transactions Report................................................................................... 10-88Trial Balance Reports............................................................................................................ 10-90

Trial Balance Report......................................................................................................... 10-91Average Balance Trial Balance Report............................................................................. 10-92Budget Trial Balance Report............................................................................................ 10-94Detail Trial Balance Report.............................................................................................. 10-96Encumbrance Trial Balance Report.................................................................................. 10-97Expanded Trial Balance Report........................................................................................10-98Trial Balance - Additional Segment Detail Report......................................................... 10-100Translation Trial Balance Report....................................................................................10-102

Encumbrance Reports..........................................................................................................10-103Other Reports and Listings................................................................................................. 10-104

MassAllocation Formula Listing.................................................................................... 10-107Other - Open Encumbrance Balance Report.................................................................. 10-108Recurring Formula Listing............................................................................................. 10-109Transaction Code Listing............................................................................................... 10-110Units of Measure Report................................................................................................ 10-110Value-Added Tax Report............................................................................................... 10-111

Execution Reports................................................................................................................ 10-112Archive and Purge Audit Report................................................................................... 10-112Assign Budget Account Ranges Execution Report.........................................................10-113AutoPost Execution Report............................................................................................ 10-113AutoReverse Execution Report...................................................................................... 10-113Budget Assignments AutoCopy Execution Report........................................................ 10-114Budget Spreadsheet Upload Execution Report.............................................................. 10-114Calendar Validation Execution Report.......................................................................... 10-114Carry Forward Execution Report................................................................................... 10-116Create Journal Entries Execution Report........................................................................10-117Delete Journal Import Data Execution Report............................................................... 10-118Historical Rates Execution Report..................................................................................10-118Journal Import Execution Report................................................................................... 10-118MassAllocations/MassBudgeting Execution Report...................................................... 10-120Mass Funds Check/Reservation Journal Execution Report............................................ 10-121Posting Execution Report............................................................................................... 10-121Revaluation Execution Report....................................................................................... 10-122Segment Value Inheritance Execution Report................................................................10-122

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

When to Use Reporting Currencies....................................................................................11-2

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Translation versus Reporting Currencies...........................................................................11-2Reporting Currency Features............................................................................................. 11-4

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

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

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A Using Attachments in General LedgerUsing Attachments in General Ledger..................................................................................... A-1General Ledger Windows with the Attachments Feature........................................................A-1Creating an Attachment............................................................................................................ A-3Deleting 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 12.2Part No. E48748-04

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:

• Are the implementation steps correct and complete? • Did you understand the context of the procedures? • Did you find any errors in the information? • Does the structure of the information help you with your tasks? • Do you need different information or graphics? If so, where, and in what format? • Are the examples correct? Do you need more examples?

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 Preface

Intended AudienceWelcome to Release 12.2 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 E-Business Suite, we suggest you attend one or more of the Oracle E-Business Suite training classes available through Oracle University.

See Related Information Sources on page xxiv for more Oracle E-Business Suite product information.

Documentation AccessibilityFor information about Oracle's commitment to accessibility, visit the Oracle Accessibility Program website at http://www.oracle.com/pls/topic/lookup?ctx=acc&id=docacc.

Access to Oracle SupportOracle customers that have purchased support have access to electronic support through My Oracle Support. For information, visit http://www.oracle.com/pls/topic/lookup?ctx=acc&id=info or visit http://www.oracle.com/pls/topic/lookup?ctx=acc&id=trsif you are hearing impaired.

Structure1  Journal Entry2  Budgeting

http://www.oracle.com/pls/topic/lookup?ctx=acc&id=docacc

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3  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 book is included in the Oracle E-Business Suite Documentation Library, which is supplied in the Release 12.2 Media Pack. If this guide refers you to other Oracle E-Business Suite documentation, use only the latest Release 12.2 versions of those guides.

Online Documentation

All Oracle E-Business Suite documentation is available online (HTML or PDF).

• Online Help - Online help patches (HTML) are available on My Oracle Support.

• PDF Documentation - See the Oracle E-Business Suite Documentation Library for current PDF documentation for your product with each release.

• Release Notes - For information about changes in this release, including new features, known issues, and other details, see the release notes for the relevant product, available on My Oracle Support.

• Oracle Electronic Technical Reference Manual - The Oracle Electronic Technical Reference Manual (eTRM) contains database diagrams and a detailed description ofdatabase tables, forms, reports, and programs for each Oracle E-Business Suite product. This information helps you convert data from your existing applications and integrate Oracle E-Business Suite data with non-Oracle applications, and write custom reports for Oracle E-Business Suite products. The Oracle eTRM is available on My Oracle Support.

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 Alert User's Guide

This guide explains how to define periodic and event alerts to monitor the status of your Oracle E-Business Suite data.

Oracle Application Framework Developer's Guide

This guide contains the coding standards followed by the Oracle E-Business Suite

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development staff to produce applications built with Oracle Application Framework. This guide is available in PDF format on My Oracle Support and as online documentation in JDeveloper 10g with Oracle Application Extension.

Oracle Application Framework Personalization Guide

This guide covers the design-time and run-time aspects of personalizing applications built with Oracle Application Framework.

Oracle Fusion Middleware Adapter for Oracle Applications User's Guide (Oracle Application Server Adapter for Oracle Applications User's Guide)

This guide covers the use of Adapter for Oracle Applications in developing integrationsbetween Oracle E-Business Suite and trading partners.

Please note that the user's guide can be found in the following documentation libraries:

• As part of the Oracle Fusion Middleware and SOA Suite in 11g, Oracle Fusion Middleware Adapter for Oracle Applications User's Guide is available in the Oracle Fusion Middleware 11g Documentation Library.

• As part of the Oracle Application Server in 10g, Oracle Application Server Adapter for Oracle Applications User's Guide is available in the Oracle Application Server 10g Documentation Library.

Oracle Diagnostics Framework User's Guide

This manual contains information on implementing and administering diagnostics tests for Oracle E-Business Suite using the Oracle Diagnostics Framework.

Oracle E-Business Suite Concepts

This book is intended for all those planning to deploy Oracle E-Business Suite Release 12.2, or contemplating significant changes to a configuration. After describing the Oracle E-Business Suite architecture and technology stack, it focuses on strategic topics, giving a broad outline of the actions needed to achieve a particular goal, plus the installation and configuration choices that may be available.

Oracle E-Business Suite CRM System Administrator's Guide

This manual describes how to implement the CRM Technology Foundation (JTT) and use its System Administrator Console.

Oracle E-Business Suite Desktop Integration Framework Developer's Guide

Oracle E-Business Suite Desktop Integration Framework is a development tool that lets you define custom integrators for use with Oracle Web Applications Desktop Integrator. This guide describes how to define and manage integrators and all associated supporting objects, as well as how to download and upload integrator definitions.

Oracle E-Business Suite Developer's Guide

This guide contains the coding standards followed by the Oracle E-Business Suite development staff. It describes the Oracle Application Object Library components

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needed to implement the Oracle E-Business Suite user interface described in the Oracle E-Business Suite User Interface Standards for Forms-Based Products. It provides information to hel