oracle general ledger 會計總帳

世新大學 ERPERP 實驗室

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企業資源規劃企業 e 化之營運管理

Oracle General Ledger會計總帳

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Outline

OverviewSet of books Journals

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Oracle ERP Overview

銷售預測FCST

顧客訂單orders

物料需求規劃MRP

產能需求規劃CRP

生產排程schedule

採購訂單PO

收料作業receive

在製品管理WIP

發料作業issue

出貨作業shipping

應付帳款AP

付款作業payment

應收帳款AR

收款作業receipt

會計總帳GL

粗略產能規劃RCCP

倉儲管理inventory

主需求排程MDS

主生產排程MPS

採購需求PR

會計總帳GL

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GL 相關作業流程

分派 / 收集預算資料

建立預算

預算作業

查詢

報表產生器

資訊擷取模式

定義企業作業模式

會計科目結構

分錄 / 傳票登錄

資料群模式化

行事曆

多公司合併作業

多幣別作業

迴轉分錄開放介面轉入

科目調整作業 結帳

開啟會計期間合併報表

外幣重估

報表需求分析

修訂 . 整理預算資料

明細帳反查稽核

人工輸入

Oracle 其他系統轉入重新評價

核准

過帳

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Outline

OverviewSet of books Journals

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Set of books

交易事項：3 月 1 日公司成立收取股款 1,000,000元3 月 2 日向銀行借入 100,000 元3 月 3 日購入機器設備一台，價值 400,000 元

AA 公司日記帳帳本會計期間 :Mar-07 幣別 :新台幣

0301 借：現金 1,000,000 (01-000-1001)

貸：股東權益 1,000,000 (01-000-1002)

0302 借：現金 100,000

貸：長期負債： 100,000

0303 借：固定資產： 400,000

貸：現金： 400,0000

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Elements Required for a Set of Books

Define a chart of accounts

Define an accounting calendar

Define currencies

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Set of Books

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Accounting Flexfield

Application

Accounting Flexfield

Segment Segment Segment Segment

Value ValueValueValue

Value Set Value SetValue SetValue Set

Defining Chart of Account

Flexfield Security Rules

Cross-Validation Rules

Value ValueValueValue

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Creating Accounting Flexfields

Perform the five steps necessary to create an Accounting Flexfield.– 1. Define a value set.– 2. Define an Accounting Flexfield structure.– 3. Define valid segment values.– 4. Optionally, create account combinations.– 5. Define security rules.

Example :XX XXX XXXX XXXX XXXCompany Department Account Sub-Account Product

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Value Set

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Format:Char

Maximum size:4

Validation:Independent

Format:Number

Maximum size:3

Validation:Independent

Format:Char

Maximum size:2

Validation:Independent

Defining Value Sets & Segment Values

Value_SetValue_Set 11

Value_SetValue_Set 22

Value_SetValue_Set 3

Cost CenterCost Center Natural AccountNatural Account

100100101101

1000100010011001

Balancing SegmentBalancing Segment

01010202

Validation Type– Independent

– Dependent

– Table

QualifiersQualifiers

ValuesValues

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Accounting Flexfields

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Segment Values

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Using Dynamic Insertion

Dynamically create new account combinations.– Dynamic insertion can be enabled or disabled at

any time.– All new combinations must satisfy all defined

cross-validation rules before they are accepted.

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Defining Flexfield Security Rules

Restrict data entry and online inquiry to specific values by using flexfield security rules.

Account SegmentAccount Segment

#’s 0000 to 9999Include:Include:

#’s 1000 to 3999Exclude:Exclude:

Flexfield Security Rule:Compay00 not valid for this Responsibility

Security Rule

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Defining Cross-Validation Rules

Prohibit creation of invalid account combinations using cross-validation rules.– Use cross-validation rules in combination with

dynamic insertion.– Define cross-validation rules before entering a

chart of accounts.

Cross-Validation Rule:Department 730 can only be used with Company 01

Security Rule

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Combinations

01-510-7740-0000-110

02-460-7695-1300-000

.

.

01-510-7750-0000-110

01-510-7740-0000-110

Journal

01-510-7750-0000-11002-460-7695-1300-000

.

.

01-510-7750-0000-11001-510-7740-0000-110

Not Found ： ERRORFound ： OK

Not Allow Dynamic InsertionAllow Dynamic Insertion

Not Found ： CREATEFound ： OK

Journal & Account Scenario

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Defining the Accounting Calendar

Create a calendar to define an accounting year and the periods that it contains.– Periods– Period Type

• Calendar• Fiscal

– Period Open/Close

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Accounting Calendar

Accounting period 5 statuses

Open Open PeriodPeriod

Closed Closed PeriodPeriod

Permanently Permanently Closed PeriodClosed Period

Never Never OpenedOpened

Future Future EnterableEnterable

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Defining Currencies

Create New Currencies

Predefined Daily Conversion Rate Type– Spot– Corporate– User– European Monetary Union (EMU) Fixed

Custom Rate Type

Defining Daily Rates between any two non-EMU currencies

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Defining Shorthand Aliases

A simple code that represents a partial or complete account combination.

Reduce account-entry keystrokes Maximize productivity and accuracy.

==

Shorthand AliasAccount

Combination

Cash01

NY

Sales

Computer Monitors

NY Monitor Sales

01-110-000-1110-000-0000

-320- - - -

01 - -420-4110- -

- - - -310-

01-320-420-4110-310-0000

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Outline

OverviewSet of books

Journals

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Journal Entry Types

Basic Basic Journal Journal EntryEntry

Reversing Reversing Journal Journal EntryEntry Recurring Recurring

EntriesEntriesMass Mass AllocationsAllocations

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Journal Creation Methods

Manual EntryManual Entry• ReversalsReversals

• RecurringRecurring

• MassAllocationsMassAllocations

Journal ImportJournal Import

Journal WizardJournal Wizard

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Posting Journals

Update balances by posting journals.

Un-post Journal– Control total violations– Posting to unopened periods– Unbalanced journal entries

Post journalPost journal

EnterEnterjournaljournal

Prepost $500

Journal 25

After post $525

Account BalanceAccount Balance

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Reviewing and Correcting Balances

EndEnd

Enter and postjournals

Enter and postjournals

Reviewbalances No

Yes

Are the account balances correct?

世新大學 ERPERP 實驗室

28

企業資源規劃企業 e 化之營運管理

Oracle General Ledger會計總帳

2008/07

完