Oracler General LedgerUser Guide Release 11iPart No. B1227002

August 2004

Oracle General Ledger User Guide, Release 11i Part No. B1227002 Copyright E 1988, 2004, Oracle. All rights reserved. Primary Author: Carol Ann Lapeyrouse Major Contributing Authors: Frank Colligan, Taite Darlington, Rondy Ng, Deborah Ogg Contributors: Jeff Caldwell, Theresa Hickman, Bernadette Lim, Carolyn Luk, Lisa Tam, Linda Wong, Rob Zwiebach The Programs (which include both the software and documentation) contain proprietary information; they are provided under a license agreement containing restrictions on use and disclosure and are also protected by copyright, patent, and other intellectual and industrial property laws. Reverse engineering, disassembly, or decompilation of the Programs, except to the extent required to obtain interoperability with other independently created software or as specified by law, is prohibited. The information contained in this document is subject to change without notice. If you find any problems in the documentation, please report them to us in writing. This document is not warranted to be errorfree. Except as may be expressly permitted in your license agreement for these Programs, no part of these Programs may be reproduced or transmitted in any form or by any means, electronic or mechanical, for any purpose. If the Programs are delivered to the United States Government or anyone licensing or using the Programs on behalf of the United States Government, the following notice is applicable: U.S. GOVERNMENT RIGHTS Programs, software, databases, and related documentation and technical data delivered to U.S. Government customers are commercial computer software or commercial technical data pursuant to the applicable Federal Acquisition Regulation and agencyspecific supplemental regulations. As such, use, duplication, disclosure, modification, and adaptation of the Programs, including documentation and technical data, shall be subject to the licensing restrictions set forth in the applicable Oracle license agreement, and, to the extent applicable, the additional rights set forth in FAR 52.22719, Commercial Computer SoftwareRestricted Rights (June 1987). Oracle Corporation, 500 Oracle Parkway, Redwood City, CA 94065. The Programs are not intended for use in any nuclear, aviation, mass transit, medical, or other inherently dangerous applications. It shall be the licensees responsibility to take all appropriate failsafe, backup, redundancy and other measures to ensure the safe use of such applications if the Programs are used for such purposes, and we disclaim liability for any damages caused by such use of the Programs. The Programs may provide links to Web sites and access to content, products, and services from third parties. Oracle is not responsible for the availability of, or any content provided on, thirdparty Web sites. You bear all risks associated with the use of such content. If you choose to purchase any products or services from a third party, the relationship is directly between you and the third party. Oracle is not responsible for: (a) the quality of thirdparty products or services; or (b) fulfilling any of the terms of the agreement with the third party, including delivery of products or services and warranty obligations related to purchased products or services. Oracle is not responsible for any loss or damage of any sort that you may incur from dealing with any third party. Oracle is a registered trademark of Oracle Corporation and/or its affiliates. Other names may be trademarks of their respective owners.

Contents

Preface . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . iii

Chapter 1

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

11 12 16 16 19 1 13 1 14 1 15 1 16 1 16 1 17 1 19 1 20 1 21 1 22 1 24 1 25 1 27 1 27 1 29 1 30 1 31

Contents

iii

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

1 32 1 32 1 36 1 40 1 42 1 48 1 50 1 54 1 56 1 56 1 56 1 57 1 57 1 58 1 58 1 59 1 60 1 60 1 61 1 62 1 62 1 64 1 66 1 68 1 69 1 70 1 70 1 71 1 72 1 74 1 76 1 76 1 76 1 78 1 79 1 81 1 82 1 83 1 84 1 85

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Generating MassAllocation Journals . . . . . . . . . . . . . . . . . . . . 1 86 Choosing an Allocation Method . . . . . . . . . . . . . . . . . . . . . . . . 1 89 Scheduling Your Allocation or MassAllocation Batch . . . . . . 1 90 MassAllocation Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 91 AutoAllocations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 96 AutoAllocations Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 96 Oracle Projects and Oracle General Ledger . . . . . . . . . . . . . . . 1 97 Parallel Allocation Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 98 StepDown AutoAllocation Sets . . . . . . . . . . . . . . . . . . . . . . . . 1 100 Submitting AutoAllocation Set Requests . . . . . . . . . . . . . . . . . 1 102 Reviewing the status of your AutoAllocation Sets . . . . . . . . . 1 105 StepDown AutoAllocation Approval Process . . . . . . . . . . . . . . . 1 106 Customizing StepDown AutoAllocations . . . . . . . . . . . . . . . 1 107 AutoAllocation Processes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 109 Importing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 119 Integrating General Ledger Using Journal Import . . . . . . . . . 1 119 Preparing to Import Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 120 Exporting Data From Your Feeder System . . . . . . . . . . . . . . . 1 122 The GL_INTERFACE Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 122 Assigning Values for Accounts . . . . . . . . . . . . . . . . . . . . . . . . . 1 124 Assigning Values for Additional Required and Conditionally Required Columns . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 126 Assigning Values for Currency Conversion . . . . . . . . . . . . . . 1 129 Assigning Values to Optional Columns . . . . . . . . . . . . . . . . . . 1 131 Required NULL Columns in the GL_INTERFACE Table . . . 1 135 Importing Specialized Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 136 About Journal Import Validation . . . . . . . . . . . . . . . . . . . . . . . 1 137 MultiTable Journal Import . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 140 Interface Data Transformer . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 146 Creating Rule Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 147 Derivation Actions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 149 Running the GL Interface Data Transformer Program . . . . . 1 150 Correcting Errors . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 151 Importing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 153 How to Import Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 155 Setting the Journal Import Run Options . . . . . . . . . . . . . . . . . 1 158 Running the Journal Import Program from Standard Report Submission (SRS) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 159 Correcting Journal Import Data . . . . . . . . . . . . . . . . . . . . . . . . 1 160 Correcting Accounts in Journal Import Data . . . . . . . . . . . . . 1 161 Troubleshooting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 162 Deleting Journal Import Data . . . . . . . . . . . . . . . . . . . . . . . . . . 1 163

Contents

v

Posting Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Posting Journal Batches . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cancelling a Batch Posting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Posting to a Suspense Account . . . . . . . . . . . . . . . . . . . . . . . . . Reviewing the Batch Posting Status . . . . . . . . . . . . . . . . . . . . . Correcting Batch Posting Errors . . . . . . . . . . . . . . . . . . . . . . . . Posting Journal Batches Automatically (AutoPost) . . . . . . . . Posting Submission Options . . . . . . . . . . . . . . . . . . . . . . . . . . . Generating Reporting Currency Journals . . . . . . . . . . . . . . . . Reversing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Reverse Journal Entries . . . . . . . . . . . . . . . . . . . . . . . Generating Reversing Journal Batches . . . . . . . . . . . . . . . . . . . Automatic Journal Reversal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Automatic Journal Reversal Overview . . . . . . . . . . . . . . . . . . Assigning Journal Reversal Criteria . . . . . . . . . . . . . . . . . . . . . Automatic Journal Scheduling . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Incrementing Submissions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Incrementing the Journal Period for Non Average Daily Balance Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Incrementing the Journal Period for Average Daily Balance NonConsolidation Sets of Books . . . . . . . . . . . . . . . . . . . . . Incrementing the Journal Period for Average Daily Balance Consolidation Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . Reviewing Your Submission Results . . . . . . . . . . . . . . . . . . . . YearEnd Closing Journals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Income Statement Closing Journals . . . . . . . . . . . . . . . . . . . . . Income Statement Closing Journal Attributes . . . . . . . . . . . . Capturing Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing The Default Reversal Method . . . . . . . . . . . . . . . . . New Fiscal Year Income Statement Account Balances . . . . . Balance Sheet Closing Journals . . . . . . . . . . . . . . . . . . . . . . . . . Balance Sheet Closing Journal Attributes . . . . . . . . . . . . . . . . Changing The Default Reversal Method . . . . . . . . . . . . . . . . . New Fiscal Year Balance Sheet Account Balances . . . . . . . . . Secondary Tracking Segment . . . . . . . . . . . . . . . . . . . . . . . . . . . YearEnd Close Checklist . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

1 165 1 165 1 169 1 169 1 169 1 170 1 171 1 174 1 174 1 176 1 176 1 177 1 182 1 182 1 183 1 188 1 190 1 191 1 191 1 192 1 192 1 193 1 194 1 199 1 200 1 201 1 203 1 203 1 204 1 205 1 206 1 208 1 214

Chapter 2

Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budgeting Methods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Budget Formulas to Allocate Budget Amounts . . .

21 22 26 26

vi Oracle General Ledger User Guide

Creating a Flexible Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using TopDown, BottomUp, and MiddleOut Budgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using MassBudgeting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Master/Detail Budgets . . . . . . . . . . . . . . . . . . . . . . . . Master/Detail Budget Example . . . . . . . . . . . . . . . . . . . . . . . . Uploading Budgets from a Spreadsheet . . . . . . . . . . . . . . . . . Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Budgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Assigning Budget Periods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Opening a Budget Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Copying Budget Amounts from an Existing Budget . . . . . . . Budget Organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Budget Organizations . . . . . . . . . . . . . . . . . . . . . . . . Assigning Account Ranges to a Budget Organization . . . . . . Protecting a Budget Organization with a Password . . . . . . . Setting Budgetary Control Options for an Account Range . . Copying Account Ranges from an Existing Budget Organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adding or Changing Individual Accounts . . . . . . . . . . . . . . . Changing a Budget Organization . . . . . . . . . . . . . . . . . . . . . . . Deleting a Budget Organization . . . . . . . . . . . . . . . . . . . . . . . . Budget Formulas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Creating Budget Formula Batches . . . . . . . . . . . . . . . . . . . . . . Creating a Budget Formula Entry . . . . . . . . . . . . . . . . . . . . . . . Entering Budget Formula Entry Lines . . . . . . . . . . . . . . . . . . . Copying Existing Budget Formulas . . . . . . . . . . . . . . . . . . . . . Changing a Budget Formula Entry . . . . . . . . . . . . . . . . . . . . . . Calculating Budget Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . Scheduling Your Budget Formula Batch . . . . . . . . . . . . . . . . . MassBudgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining MassBudgets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining a MassBudget Formula . . . . . . . . . . . . . . . . . . . . . . . Entering MassBudget Formula Lines . . . . . . . . . . . . . . . . . . . . Assigning Segment Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering a Target Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering an Offset Account . . . . . . . . . . . . . . . . . . . . . . . . . . . . Generating MassBudget Journals . . . . . . . . . . . . . . . . . . . . . . . Choosing an Allocation Method . . . . . . . . . . . . . . . . . . . . . . . . Scheduling Your MassBudget Journal Batch . . . . . . . . . . . . . . Entering Budget Amounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Budget Amounts for Multiple Accounts . . . . . . . . .

26 27 28 29 2 12 2 16 2 18 2 18 2 19 2 20 2 20 2 22 2 22 2 23 2 25 2 27 2 27 2 28 2 30 2 30 2 31 2 31 2 32 2 33 2 34 2 34 2 35 2 36 2 37 2 37 2 38 2 39 2 40 2 41 2 41 2 42 2 43 2 44 2 46 2 48

Contents

vii

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

2 49 2 51 2 53 2 54 2 56 2 57 2 59 2 60 2 62 2 64 2 64 2 64 2 65 2 69 2 70 2 71 2 72 2 73 2 74 2 75 2 75 2 76 2 78 2 79 2 80 2 87 2 89 2 92 2 93 2 94 2 95 2 96 2 96 2 98 2 102 2 105 2 110 2 116 2 119 2 120 2 122

viii Oracle General Ledger User Guide

Running the Mass Funds Check/Reservation Program . . . . 2 122

Chapter 3

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

31 32 36 37 39 39 3 11 3 14 3 14 3 16

Chapter 4

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

41 42 42 44 44 48 49 4 10 4 13 4 17 4 17 4 19 4 21 4 21 4 22 4 23 4 24 4 25 4 25 4 25 4 25 4 28 4 28 4 28 4 29

Contents

ix

Online Inquiry . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial Statement Generator . . . . . . . . . . . . . . . . . . . . . . . . .

4 31 4 32 4 32 4 32

Chapter 5

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

51 52 56 56 5 10 5 11 5 12 5 14 5 18 5 18 5 20 5 21 5 23 5 23 5 24 5 26 5 28 5 28 5 30 5 31 5 32 5 33 5 35 5 35

Chapter 6

Financial Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of Reporting in General Ledger . . . . . . . . . . . . . . . . . . . Overview of the Financial Statement Generator . . . . . . . . . . . . . . Report Building Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Simple Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Special Format Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Distribution . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Other FSG Features . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tips and Techniques for Using FSG . . . . . . . . . . . . . . . . . . . . . . . . .

61 62 63 65 65 6 11 6 21 6 24 6 30

x Oracle General Ledger User Guide

Using Financial Statement Generator . . . . . . . . . . . . . . . . . . . . 6 30 Suggestions for Specific Financial Reports . . . . . . . . . . . . . . . 6 34 Tips for Designing FSG Reports . . . . . . . . . . . . . . . . . . . . . . . . 6 44 Frequently Asked Questions About FSG . . . . . . . . . . . . . . . . . 6 47 FSG Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 50 Defining Row Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 50 Assigning Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 53 Defining Report Calculations . . . . . . . . . . . . . . . . . . . . . . . . . . 6 55 Defining Column Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 58 Report Width . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 61 Using the Column Set Builder . . . . . . . . . . . . . . . . . . . . . . . . . . 6 63 Creating Column Headings . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 66 Defining Column Exceptions . . . . . . . . . . . . . . . . . . . . . . . . . . 6 69 Defining Content Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 70 Defining Row Orders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 73 Defining Display Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 77 Defining Display Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 78 Copying Report Objects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 80 Defining Financial Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 81 Including Budgets, Encumbrances, and Currencies in an FSG Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 84 Defining Financial Report Sets . . . . . . . . . . . . . . . . . . . . . . . . . 6 86 Copying Report Objects From Another Database (FSG Transfer Program) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 87 FSG Transfer Program Parameters . . . . . . . . . . . . . . . . . . . . . . 6 89 Defining Database Links . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 91 Running Financial Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 94 Running FSG Reports from Standard Request Submission . 6 97 Running Financial Report Sets . . . . . . . . . . . . . . . . . . . . . . . . . 6 97 Running Financial Reports with XML Publisher . . . . . . . . . . 6 99 Enabling FSG Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 101 Reporting Attributes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 102 Setting Up Reporting Attributes . . . . . . . . . . . . . . . . . . . . . . . . 6 102 Defining Reporting Attribute Value Sets and Values . . . . . . . 6 104 Defining ContextSensitive Descriptive Flexfields for Reporting Attributes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 105 Assigning Reporting Attribute Values to Account Segment Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 108 Specifying Descriptive Flexfield Segments to Use as Reporting Attributes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 109 Running the Reporting Attribute Preparation Program . . . . 6 111 Running the Reporting Attribute Historical Program . . . . . . 6 111 Reporting Attributes Examples . . . . . . . . . . . . . . . . . . . . . . . . . 6 113

Contents

xi

Defining Ad Hoc Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deleting Ad Hoc Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Downloading Financial Reports . . . . . . . . . . . . . . . . . . . . . . . . FSG Reference Information . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Format Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Display Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content Set Display Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Standard Column Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amount Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Column Set Builder Toolbar . . . . . . . . . . . . . . . . . . . . . . . . . . . Format Masks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Balance Control Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Advanced Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . Column Set Advanced Options . . . . . . . . . . . . . . . . . . . . . . . . . Display Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Relative Headings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row and Column Overrides . . . . . . . . . . . . . . . . . . . . . . . . . . . FSG Report Parameters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . XBRL . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loading/Removing XBRL Taxonomies . . . . . . . . . . . . . . . . . . XML Publisher Basic Report Template . . . . . . . . . . . . . . . . . . . Placeholder Syntaxes Provided in FSG: Basic Template . . . .

6 118 6 120 6 121 6 122 6 122 6 124 6 125 6 126 6 128 6 130 6 131 6 134 6 136 6 138 6 139 6 141 6 143 6 145 6 147 6 149 6 150 6 152

Chapter 7

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

71 72 72 72 73 74 75 77 79 7 21 7 21 7 24 7 24 7 27 7 27 7 29 7 31

xii Oracle General Ledger User Guide

Defining an Accounting Flexfield Segment for Future Use . 7 35 Defining Your Account Structure . . . . . . . . . . . . . . . . . . . . . . . 7 36 Defining Segment Qualifiers . . . . . . . . . . . . . . . . . . . . . . . . . . 7 41 Parent and Child Values and Rollup Groups . . . . . . . . . . . . . 7 45 Defining Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 51 Segment Value Inheritance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 53 Table Validated Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . 7 56 Project Tracking in General Ledger . . . . . . . . . . . . . . . . . . . . . 7 57 Maintaining Project Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 58 Reporting on Projects in General Ledger . . . . . . . . . . . . . . . . . 7 59 Period Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 61 Defining Period Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 61 Calendars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 63 Defining Calendars . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 63 Adding Periods to a Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . 7 64 Changing a Calendar . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 67 Defining Transaction Calendars . . . . . . . . . . . . . . . . . . . . . . . . 7 68 Business Day Defaults . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 69 Defining Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 71 Closing Tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 74 Journalling Tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 75 Average Balance Processing Tab . . . . . . . . . . . . . . . . . . . . . . . . 7 77 Budgetary Control Tab . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 77 Multiple Reporting Currencies Tab . . . . . . . . . . . . . . . . . . . . . 7 78 Setting Up Journal Approval . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 80 Setting Up StepDown AutoAllocation . . . . . . . . . . . . . . . . . . 7 83 The Account Hierarchy Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 85 Account Hierarchy Manager Overview . . . . . . . . . . . . . . . . . . 7 85 Planning Your Hierarchies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 87 Security . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 87 Starting the Account Hierarchy Manager . . . . . . . . . . . . . . . . 7 88 The Account Hierarchy Manager Interface . . . . . . . . . . . . . . . 7 89 Displaying Multiple Hierarchies . . . . . . . . . . . . . . . . . . . . . . . . 7 98 Displaying Segment Value Details . . . . . . . . . . . . . . . . . . . . . . 7 98 The Account Hierarchy Manager Toolbar . . . . . . . . . . . . . . . . 7 98 The Account Hierarchy Manager Menu . . . . . . . . . . . . . . . . . 7 99 Mouse Activated Menus . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 100 Adding or Changing Account Hierarchies with the Account Hierarchy Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 101 Adding or Changing Parent Values with the Account Hierarchy Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 104

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Adding or Changing Child Values with the Account Hierarchy Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Adding and Changing Rollup Groups with the Account Hierarchy Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exporting From the Account Hierarchy Manager . . . . . . . . . Closing the Account Hierarchy Manager . . . . . . . . . . . . . . . . Setting Up General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Journal Sources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Journal Categories . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Suspense Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up Interface Data Transformer (IDT) . . . . . . . . . . . . . Using the IDT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Registering a Lookup Table in MetaData Structure . . . . . . . Registering a PL/SQL Function in MetaData Structure . . . Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . When to Use Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . Defining Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing the Transaction Code on a Transaction . . . . . . . . . Reversing a Transaction with a Transaction Code . . . . . . . . . Setting Up Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Transaction Codes . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Intercompany Accounts . . . . . . . . . . . . . . . . . . . . . . Balancing Options . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intercompany Detail Region . . . . . . . . . . . . . . . . . . . . . . . . . . . Planning Your Summary Accounts . . . . . . . . . . . . . . . . . . . . . Determining Your Summary Account Needs . . . . . . . . . . . . . Planning the Summary Account Structure . . . . . . . . . . . . . . . Planning Parent Values and Rollup Groups . . . . . . . . . . . . . . Planning Summary Account Templates . . . . . . . . . . . . . . . . . . Defining Summary Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Summary Account Templates . . . . . . . . . . . . . . . . . . Maintaining Summary Accounts . . . . . . . . . . . . . . . . . . . . . . . Incremental Add/Delete Summary Template Program Performance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Maintain Summary Templates Program . . . . . . . . . . . . . . . . . Setting the Summary Account Budgetary Control Options . Defining Statistical Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . Reporting on Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

7 107 7 109 7 111 7 112 7 113 7 113 7 113 7 117 7 117 7 120 7 120 7 122 7 122 7 122 7 123 7 124 7 125 7 125 7 126 7 128 7 128 7 130 7 132 7 134 7 137 7 140 7 142 7 142 7 143 7 148 7 150 7 152 7 153 7 154 7 155 7 155 7 155 7 158 7 158

xiv Oracle General Ledger User Guide

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

7 160 7 161 7 163 7 164 7 166 7 167 7 167 7 168 7 169 7 170 7 171 7 172 7 173 7 173 7 174 7 176 7 177 7 179 7 180 7 182 7 184 7 184 7 186 7 189 7 190 7 191 7 192 7 194 7 196 7 199 7 203 7 204 7 205 7 206 7 208 7 209 7 210 7 211 7 211

Contents

xv

About GIS Import Validation . . . . . . . . . . . . . . . . . . . . . . . . . . Importing Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BIS Setup and Maintenance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BIS and General Ledger Overview . . . . . . . . . . . . . . . . . . . . Setting Up General Ledger to Support BIS . . . . . . . . . . . . . . . Setting Up Your GL Company and GL Secondary Measure Defining Financial Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Common Stock and Dividends . . . . . . . . . . . . . . . . . Specify Your Current Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . Enabling Segment Value Security for Business Views . . . . . . Run and Schedule Prerequisite Processes . . . . . . . . . . . . . . . . System Controls and Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Concurrent Program Controls . . . . . . . . . . . . . . . . . . . Storage Parameters for Interim Tables . . . . . . . . . . . . . . . . . . . Opening and Closing Accounting Periods . . . . . . . . . . . . . . . Opening an Encumbrance Year . . . . . . . . . . . . . . . . . . . . . . . . .

7 211 7 213 7 215 7 215 7 217 7 218 7 219 7 220 7 222 7 222 7 222 7 224 7 224 7 227 7 229 7 232

Chapter 8

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

81 82 82 87 89 8 10 8 10 8 11 8 12 8 13 8 15 8 18 8 20 8 21 8 23 8 27 8 28

Chapter 9

Accounting For Multiple Companies Using a Single Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 1 Accounting for Multiple Companies Using a Single Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 2 Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 2

xvi Oracle General Ledger User Guide

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

94 9 13 9 15 9 18 9 18 9 18 9 20 9 21

Chapter 10

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

10 1 10 2 10 2 10 4 10 5 10 6 10 9 10 9

Chapter 11

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

11 1 11 2 11 3 11 4 11 4 11 4 11 5 11 6 11 6 11 7 11 11 11 11 11 14 11 14 11 14 11 18

Contents

xvii

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

11 20 11 23 11 25 11 29 11 31 11 32 11 34 11 34 11 36 11 38 11 38 11 38 11 41 11 42 11 44 11 46 11 49 11 51 11 51 11 52 11 53 11 55 11 56 11 58 11 59 11 61 11 64

Chapter 12

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

12 1 12 2 12 2 12 4 12 5 12 5 12 7 12 8 12 10 12 10

xviii Oracle General Ledger User Guide

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

12 16 12 17 12 20 12 25 12 25 12 27 12 28 12 29 12 30 12 31

Chapter 13

MultiCurrency . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Overview of MultiCurrency Accounting . . . . . . . . . . . . . . . . . . . Overview . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Setting Up MultiCurrency Accounting in Oracle General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using MultiCurrency Accounting in Oracle General Ledger. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Conversion Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining Conversion Rate Types . . . . . . . . . . . . . . . . . . . . . . . . Entering Daily Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loading Daily Rates Automatically . . . . . . . . . . . . . . . . . . . . . The GL_DAILY_RATES_INTERFACE Table . . . . . . . . . . . . . . Entering Period Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Entering Historical Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Automatically Assigned Rate Types . . . . . . . . . . . . . . . . . . . . . Revaluing Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Defining, Saving, and Running Revaluations . . . . . . . . . . . . . Grouping Revaluations into Request Sets/Scheduling . . . . . PTD Revaluation for Income Statement Accounts . . . . . . . . . Translating Balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Notes on Translation with Historical Rates and Amounts . . Notes on Translating Owners Equity Accounts . . . . . . . . . . Notes on Translating Revenue/Expense Accounts . . . . . . . . Notes on Translating Average Balances . . . . . . . . . . . . . . . . . . How General Ledger Translates Average Balances . . . . . . . . Rates Used for Translation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Changing Rate Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13 1 13 2 13 3 13 3 13 6 13 7 13 10 13 10 13 12 13 12 13 14 13 19 13 19 13 24 13 26 13 28 13 30 13 31 13 31 13 32 13 40 13 47 13 48 13 50 13 51 13 51 13 52 13 54

Contents

xix

Notes on Using Translation with Multiple Reporting Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Multiple Reporting Currencies in General Ledger . . . . . . . . . . . . Multiple Reporting Currencies Overview . . . . . . . . . . . . . . . . Understanding MRC . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Using MRC with General Ledger . . . . . . . . . . . . . . . . . . . . . . . Currency Rates Manager . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Cross Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . How Cross Rates are Generated . . . . . . . . . . . . . . . . . . . . . . . . Using the Daily Rates Spreadsheet Interface . . . . . . . . . . . . . Using the Historical Rates Spreadsheet Interface . . . . . . . . . .

13 56 13 58 13 58 13 60 13 63 13 67 13 67 13 68 13 71 13 73

Chapter 14

Standard Reports and Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . Running Standard Reports and Listings . . . . . . . . . . . . . . . . . . . . . Variable Format Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Analysis Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Analysis Contra Account . . . . . . . . . . . . . . . . . . . . Account Analysis Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Account Analysis Report with Payables Detail . . . . . . . . . . . Account Analysis Report with Subledger Detail . . . . . . . . . . Average Balance Audit Report . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Account Analysis Report . . . . . . . . . . . . . . . . . . . . . . . Foreign Account Analysis Report with Payables Detail . . . . Encumbrance Encumbrance Account Details Report . . . . . Budget Reports and Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Hierarchy Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Journals by Flexfield Report . . . . . . . . . . . . . . . . . . . . Budget Organization Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Organization Range Listing . . . . . . . . . . . . . . . . . . . . . Budgetary Control Transactions Report . . . . . . . . . . . . . . . . . Frozen Budget Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . Funds Available Analysis Report . . . . . . . . . . . . . . . . . . . . . . . Master/Detail Budget Report . . . . . . . . . . . . . . . . . . . . . . . . . . Summary/Detail Budget Report . . . . . . . . . . . . . . . . . . . . . . . Unbudgeted Master/Detail Accounts Report . . . . . . . . . . . . Chart of Accounts Reports and Listings . . . . . . . . . . . . . . . . . . . . . Account Hierarchy Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Chart of Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rollup Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rollup Range Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inactive Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 1 14 2 14 5 14 9 14 9 14 12 14 13 14 14 14 15 14 16 14 18 14 18 14 20 14 20 14 20 14 21 14 22 14 23 14 24 14 25 14 26 14 27 14 27 14 29 14 29 14 29 14 30 14 31 14 31

xx Oracle General Ledger User Guide

Segment Values Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Suspense Accounts Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . MultiCompany Accounting and Consolidation Reports . . . . . . Consolidation Audit Report . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Exception Report: Disabled Parent Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Exception Report: Unmapped Subsidiary Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Journals Report . . . . . . . . . . . . . . . . . . . . . . . . . Consolidation Rules Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intercompany Transactions Detail Report . . . . . . . . . . . . . . . . Intercompany Transactions Activity Summary . . . . . . . . . . . Unapproved Intercompany Transactions Listing . . . . . . . . . . Currency Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Daily Conversion Rates Listing . . . . . . . . . . . . . . . . . . . . . . . . . Historical Rates Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Period Rates Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Financial Statement Generator Reports and Listings . . . . . . . . . . Column Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Column Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . Content Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Content Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . Report Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . Report Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Order Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Detail Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Row Set Summary Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Where Used Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General Ledger Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Currency General Ledger Report . . . . . . . . . . . . . . . . General Ledger Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Currency Journals Report . . . . . . . . . . . . . . . . . . . . . . General Journals Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Batch Summary Report . . . . . . . . . . . . . . . . . . . . . . . . Journal Entry Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journal Line Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Journals by Document Number Report . . . . . . . . . . . . . . . . . . Publish Journals General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publish Journals Day Book . . . . . . . . . . . . . . . . . . . . . . . . . . .

14 32 14 33 14 34 14 34 14 35 14 36 14 37 14 38 14 39 14 39 14 40 14 41 14 41 14 42 14 43 14 44 14 44 14 44 14 45 14 45 14 46 14 46 14 47 14 47 14 48 14 48 14 49 14 49 14 50 14 50 14 50 14 53 14 53 14 54 14 59 14 60 14 62 14 63 14 63 14 64

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Publish Journals Voucher . . . . . . . . . . . . . . . . . . . . . . . . . . . . Publish Journals Check Report . . . . . . . . . . . . . . . . . . . . . . . . Tax Journals Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Encumbrance Encumbrance Document Details Report . . . Trial Balance Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Average Balance Trial Balance Report . . . . . . . . . . . . . . . . . . . Budget Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . . . . Detail Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Encumbrance Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . Expanded Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . . Foreign Currency Detail Trial Balance Report . . . . . . . . . . . . Foreign Currency Summary 1 Trial Balance Report . . . . . . . . Summary 1 Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . Summary 2 Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . Translation Trial Balance Report . . . . . . . . . . . . . . . . . . . . . . . . Other Reports and Listings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . MassAllocation Formula Listing . . . . . . . . . . . . . . . . . . . . . . . . Open Encumbrance Balance With Transaction Detail Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recurring Formula Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Transaction Code Listing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Units of Measure Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ValueAdded Tax Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Execution Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Archive and Purge Audit Report . . . . . . . . . . . . . . . . . . . . . . . Assign Budget Account Ranges Execution Report . . . . . . . . AutoPost Execution Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . Budget Assignments AutoCopy Execution Report . . . . . . . . Budget Spreadsheet Upload Execution Report . . . . . . . . . . . Calendar Validation Execution Report . . . . . . . . . . . . . . . . . . . Carry Forward Execution Report . . . . . . . . . . . . . . . . . . . . . . . Create Journal Entries Execution Report . . . . . . . . . . . . . . . . . Delete Journal Import Data Execution Report . . . . . . . . . . . . Historical Rates Execution Report . . . . . . . . . . . . . . . . . . . . . . Intercompany Transfer Program Execution Report . . . . . . . . Journal Import Execution Report . . . . . . . . . . . . . . . . . . . . . . . MassAllocations/MassBudgeting Validation Report . . . . . . MassAllocations/MassBudgeting Execution Report . . . . . . . Mass Funds Check/Reservation Journal Execution Report . Posting Execution Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Recurring Intercompany Transactions Execution Report . . . Revaluation Execution Report . . . . . . . . . . . . . . . . . . . . . . . . . .

14 65 14 67 14 68 14 69 14 71 14 71 14 72 14 73 14 74 14 75 14 76 14 77 14 78 14 79 14 81 14 83 14 83 14 84 14 85 14 86 14 86 14 87 14 89 14 89 14 89 14 90 14 90 14 91 14 91 14 93 14 94 14 94 14 95 14 95 14 96 14 97 14 98 14 99 14 99 14 101 14 101

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Segment Value Inheritance Execution Report . . . . . . . . . . . . . 14 102

Appendix A

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

Appendix B

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

B1 B2 B3 B6 B 26 B 27 B 30

Appendix C

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

C1 C2 C2 C4 C4 C4 C5

Appendix D

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

D1 D2 D3 D4

Appendix E

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

Appendix F

Business Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F 1 Business Event System Seed Data for Oracle General Ledger . . . F 2 Seeded Business Events . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F 2 Glossary

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Index

xxiv Oracle General Ledger User Guide

PrefaceWelcome to Release 11i of the Oracle General Ledger User Guide. This guide contains the information you need to implement General Ledger. Chapter 1, Journal Entry, describes the General Ledger accounting cycle and the tasks to enter and post various types of journal entries, including general, recurring, mass allocation, and reversing journal entries. Additional descriptions include how to use automatic journal features such as Autotax on journal entries, Journal Approval, AutoAllocations, Automatic Journal Reversal, and Auto Journal Scheduling. Chapter 2, Budgeting, describes the budgeting process and the tasks to create budgets and budget organizations. This chapter also discusses how to use budgetary control with Oracle subledger applications. Chapter 3, Online Inquiries, describes how to perform journal, account, budget, and consolidation inquiries. This chapter also describes how to drill down from General Ledger balances to journal and subledger details. Chapter 4, Financial Reporting, describes the reporting tools provided with General Ledger and the tasks to generate standard and custom financial reports. Chapter 5, Setup, provides an overview of the implementation process, and includes an overview of the implementation

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checklists for each product in the General Ledger solution. This chapter also describes the tasks for designing your Accounting Flexfield, defining accounts and accounting calendars, defining schedules, and defining and maintaining sets of books. This chapter also discusses how to set up summary accounts, Journal Approval, AutoAllocations, automatic tax on journals, and GIS. There is no separate implementation manual for this product. All implementation information is included in this users guide. Chapter 6, Maintenance, describes various maintenance tasks, such as opening and closing accounting periods, moving/merging accounts, and archiving and purging balances. Chapter 7, Accounting for Multiple Companies Using a Single Set of Books, describes how to set up multiple companies to share a single set of books. This chapter also describes various scenarios to set up intercompany balancing to process intercompany transactions among companies sharing a single set of books. Finally, this chapter reviews consolidating multiple companies sharing a single set of books and creating meaningful financial reports. Chapter 8, Accounting for Multiple Companies Using Multiple Sets of Books, describes general information and instructions to set up multiple sets of books for the companies in your enterprise, and additional information as you consider how to consolidate diverse sets of books for the many companies in your enterprise. Chapter 9, Global Consolidation System, describes how to consolidate multiple companies using separate sets of books, steps to consolidate, and how to process intercompany eliminations. This chapter also describes the Consolidation Hierarchy Viewer, a graphical representation of your multilevel consolidation structure. Chapter 10, Global Intercompany System, describes how to use GIS to send, review, approve, and process intercompany transactions among multiple companies using diverse charts of accounts. Chapter 11, MultiCurrency, describes multicurrency accounting and the tasks to define and maintain currencies and exchange rates, as well as translate and revalue balances. Chapter 12, Encumbrance Accounting, describes encumbrance accounting and the tasks to enter encumbrances and view funds available.

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Chapter 13, Average Balance Processing, describes General Ledgers average balance processing features. Chapter 14, Standard Reports and Listings, describes each of the standard reports and listings available in General Ledger. The appendixes include information about the following topics: Navigator paths Profile options Attachments Improving General Ledger performance Function security Business events

Documentation AccessibilityOur goal is to make Oracle products, services, and supporting documentation accessible, with good usability, to the disabled community. To that end, our documentation includes features that make information available to users of assistive technology. This documentation is available in HTML format, and contains markup to facilitate access by the disabled community. Standards will continue to evolve over time, and Oracle is actively engaged with other marketleading technology vendors to address technical obstacles so that our documentation can be accessible to all of our customers. For additional information, visit the Oracle Accessibility Program Web site athttp://www.oracle.com/accessibility/

Accessibility of Code Examples in Documentation JAWS, a Windows screen reader, may not always correctly read the code examples in this document. The conventions for writing code require that closing braces should appear on an otherwise empty line; however, JAWS may not always read a line of text that consists solely of a bracket or brace. Accessibility of Links to External Web Sites in Documentation This documentation may contain links to Web sites of other companies or organizations that Oracle does not own or control. Oracle neither

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evaluates nor makes any representations regarding the accessibility of these Web sites.

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

Online DocumentationAll Oracle Applications documentation is available online (HTML or PDF). Online Help Online help patches (HTML) are available on OracleMetaLink. About Documents Refer to the About Document for the minipack 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.

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

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Oracle Projects Documentation SetOracle Projects Implementation Guide Use this manual as a guide for implementing Oracle Projects. This manual also includes appendixes covering function security, menus and responsibilities, and profile options. Oracle Projects Fundamentals Oracle Projects Fundamentals provides the common foundation shared across the Oracle Projects products. Use this guide to learn fundamental information about the Oracle Projects solution. This guide includes a Navigation Paths appendix. Use this appendix to find out how to access each window in the Oracle Projects solution. Oracle Project Costing User Guide Use this guide to learn detailed information about Oracle Project Costing. Oracle Project Costing provides the tools for processing project expenditures, including calculating their cost to each project and determining the General Ledger accounts to which the costs are posted. Oracle Project Billing User Guide Use this guide to learn how to use Oracle Project Billing to process client invoicing and measure the profitability of your contract projects. Oracle Project Management User Guide This guide shows you how to use Oracle Project Management to manage projects through their lifecycles from planning, through execution, to completion. Oracle Project Resource Management User Guide This guide provides you with information on how to use Oracle Project Resource Management. It includes information about staffing, scheduling, and reporting on project resources.

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Oracle Projects APIs, Client Extensions, and Open Interfaces Reference This manual gives detailed information about all public application programming interfaces (APIs) that you can use to extend Oracle Projects functionality.

User Guides Related to This ProductOracle Public Sector Financials Documentation Information regarding public sector functionality in General Ledger is documented in this guide. For information regarding public sector functionality in other Public Sector Financials products, refer to the following documentation: Oracle Payables User Guide Oracle Purchasing User Guide Oracle Receivables User Guide Oracle Applications Desktop Integrator User Guide ADI is an integral part of the Oracle General Ledger application. ADI is a spreadsheetbased extension of General Ledger. and Oracle Assets, that offers fullcycle accounting within the comfort and familiarity of a spreadsheet. This guide describes how to use Applications Desktop Integrators (ADI) Budget, Journal, Create Assets, Reconcile Physical Inventory, Import Assets, and Report Wizards. You can use these spreadsheetbased tools for entering journals, entering and revising budgets, maintaining your asset inventory, and creating financial reports. The guide also describes how to use the Request Center to submit and monitor concurrent requests, then download the report output for publishing to a spreadsheet or a web page. Oracle Payables User Guide Use this guide to understand the journal entries Oracle Payables creates during the accounts payable cycle. The guide also describes how accounts payable transactions are posted to General Ledger from the Payables subledger.

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Oracle Assets User Guide This manual describes the journal entries created by Oracle Assets for depreciation and gains/losses from asset retirements. The guide also describes how asset transactions are posted to General Ledger. Integrating Oracle Financial Analyzer with Oracle General Ledger This guide describes how you integrate Financial Analyzer with General Ledger. It explains how to set up both products for integration during installation, and how to prepare, transfer, and load data from General Ledger into Financial Analyzer. Managing People Using Oracle HRMS This manual explains how to enter your employees, so you can use the Journal Approval feature in General Ledger. Oracle Workflow Guide Use this manual to help you define new workflow business processes as well as customize existing Oracle Applicationsembedded workflow processes. You may find this guide useful when you are setting up Journal Approval. Oracle Applications Flexfields Guide This manual provides flexfields planning, setup, and reference information for the General Ledger implementation team, as well as for users responsible for the ongoing maintenance of Oracle Applications product data. This manual also provides information on creating custom reports on flexfields data. Oracle Cash Management User Guide, Release 11 This guide describes the journal entries created by Cash Management during the bank reconciliation process. The guide also describes how you use Cash Management to manually or automatically reconcile journal transactions to bank statements. Oracle Financials CountrySpecific User Guides These manuals document functionality developed to meet legal and business requirements in countries where you do business. Look for a user guide that is appropriate to your country; for example, see the

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Oracle Financials for the Czech Republic User Guide for more information about using this software in the Czech Republic. Oracle Financials Global Accounting Engine User Guide Use the Global Accounting Engine to replace the transfer to General Ledger and create subledger accounting entries that meet additional statutory standards in some countries. The Accounting Engine provides subledger balances, legal reports, and bidirectional drilldown from General Ledger to the subledger transaction. Oracle Applications Character Mode to GUI Menu Path Changes This is a quick reference guide for experienced Oracle Applications end users migrating from character mode to a graphical user interface (GUI). This guide lists each character mode form and describes which GUI windows or functions replace it. Oracle Financials Open Interfaces Guide This guide contains a brief summary of each Oracle Financial Applications open interface. You can also read about the General Ledger open interface tables in the appropriate sections of the Oracle General Ledger Users Guide. Oracle Financials RXi Reports Administration Tool User Guide Use the RXi reports administration tool to design the layout of RXi reports. RXi reports let you order, edit, and present report information to better meet your companys reporting needs. Multiple Reporting Currencies in Oracle Applications If you use the Multiple Reporting Currencies (MRC) feature to account and report your transactions in more than one currency, consult this manual before you implement General Ledger. The manual details additional steps and setup considerations for using MRC with General Ledger. Oracle Business Intelligence System Implementation Guide This guide provides information about implementing Oracle Business Intelligence (BIS) in your environment.

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BIS 11i User Guide Online Help This guide is provided as online help only from the BIS application and includes information about intelligence reports, Discoverer workbooks, and the Performance Management Framework. Oracle Receivables User Guide This guide helps you understand journal entries Oracle Receivables creates during the accounts receivable cycle. The guide also describes how accounts receivable transactions are posted to General Ledger from the receivables subledger. Oracle Inventory User Guide If you install Oracle Inventory, refer to this manual to learn how to define projectrelated inventory transaction types and how to enter transactions in Oracle Inventory. This manual also describes how to transfer transactions from Oracle Inventory to Oracle General Ledger.

Installation and System AdministrationOracle Applications Concepts This guide provides an introduction to the concepts, features, technology stack, architecture, and terminology for Oracle Applications Release 11i. It provides a useful first book to read before installing Oracle Applications. This guide also introduces the concepts behind Applicationswide features such as Business Intelligence (BIS), languages and character sets, and SelfService Web Applications. Installing Oracle Applications This guide provides instructions for managing the installation of Oracle Applications products. In Release 11i, much of the installation process is handled using Oracle Rapid Instal