ebs r12 subledger accounting

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Copyright 2006, Oracle. All rights reserved.

Release 12 Field Readiness WorkshopSales TrackFinancials

Oracle Subledger Accounting


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Copyright 2006, Oracle. All rights reserved.2

R12 Financials Oracle Subledger AccountingRob ZwiebachFinancial Applications Development


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Purpose:This document provides an overview of features and enhancements included in

Release 12. It is intended solely to help you assess the business benefits of upgrading

to Release 12.

Disclaimer:This document in any form, software or printed matter, contains proprietary information

that is the exclusive property of Oracle. Your access to and use of this confidential

material is subject to the terms and conditions of your Oracle Software License and

Service Agreement, which has been executed and with which you agree to

comply. This document and information contained herein may not be disclosed,copied, reproduced or distributed to anyone outside Oracle without prior written consent

of Oracle. This document is not part of your license agreement nor can it be

incorporated into any contractual agreement with Oracle or its subsidiaries or

affiliates. This document is for informational purposes only and is intended solely to

assist you in planning for the implementation and upgrade of the product features

described. It is not a commitment to deliver any material, code, or functionality, and

should not be relied upon in making purchasing decisions. The development, release,and timing of any features or functionality described in this document remains at the

sole discretion of Oracle. Due to the nature of the product architecture, it may not be

possible to safely include all features described in this document without risking

significant destabilization of the code.


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Agenda

Introduction to Subledger Accounting

Background

Key Business Messages

Impacted Applications

Key Concepts and Terminology

Part 1: Subledgers and Subledger Journal Entries

Part 2: Accounting Methods Builder

Part 3: Subledger Balances, Inquiries, and Reports

Part 4: Additional Features

Customer Impact / Upgrade Considerations Demo

ADS Content

Hands-on


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Agenda


Background




Part 1: Subledgers and Subledger Journal Entries

Part 2: Accounting Methods Builder




ADS Content

Hands-on


7/110Copyright 2006, Oracle. All rights reserved.7

Oracle SubledgerAccounting:

Oracle Subledger Account ing is a rules-

based eng ine for generat ing account ing

entr ies based on sou rce transact ions from

ALL Oracle Appl icat ions .

Introduction to Solution - Definition



Background

Payables

Assets

Purchasing

Projects

Inventory

Receivables

Leasing

Payroll

Each Sub ledger Generated

Account ing Entr ies Ind iv idual ly



Background

Issues w ith th is Approach:

Inconsistencies in Accounting Generation

Summary vs. Detail

Direct to General Ledger vs. Open Interface

Inconsistent Drilldown from General Ledger

Inconsistent Mechansims for Controlling Accounting

FlexBuilder

Account Generator

Automatic Offsets

Etc.

Duplication of Development Effort



Background

Requirement fo r Mult ip le Acc oun t ing Representations

Certain European countries require statutoryaccounting in addition to corporate requirements

Similar requirement in certain regulated industries (e.g.Insurance)

Global Accounting Engine (AX) introduced to addressEuropean requirement

Non-AX customers use consulting extensions and/orGlobal Consolidation System (GCS)




Payables

Assets

Purchasing

Projects

Inventory

Receivables

Leasing

Payroll

Subledger Account ing

to the Rescue




Rule-based accounting engine, toolset & repository supporting

Oracle E-Business Suite modules

Allows multiple accounting representations for a single business

event, resolving conflicts between corporate and local fiscal

accounting requirements

Retains the most granular level of detail in the subledger

accounting model, with different summarization options in the

General Ledger, allowing full auditability and reconciliation

Introduces a common data model and UI across subledgers,replaces various disparate 11i setups, providing single source of

truth for financial and management analysis




There are no SLA responsibilities

Users do not login to SLA

SLA is a service provided to Oracle Applications

SLA forms and programs are embedded within standard Oracle

Application responsibilities (e.g. Payables Manager) SLA provides the following services to Oracle Applications:

Generation and storage of detailed accounting entries

Storage of subledger balances (e.g. third party control account

balances)

Subledger accounting entries (with drilldown to transactions)

Subledger reporting (e.g. Subledger journal reports, open account

balances listing)

Subledger Ac count ing is aService, not an Appl ication




SLA generates accounting for Oracle Applications

Financial Services Accounting Hub (FSAH) generates accounting

for any transaction source (Oracle or non-Oracle)

SLA is included with any E-Business Suite license

FSAH is a separate product that must be licensed separately FSAH was introduced last year with 11i BUT:

It is not compatible with 11i Oracle subledgers

It was essentially a pre-release of the R12 version

SLA and Financial Serv ices Account ing Hub




Invoice Internal Identifier: 1001

Ledger: FR Statutory

GL Date: 2-Mar-2006

Invoice# 100

Supplier: ABC NetworksInvoice #100

ABC Networks

2 Monitors Marketing $1000

5 Printers Marketing $ 500

Freight $ 100

Tax $ 110

Total $1710

Ledger: US Corporate

GL Date: 2-Mar-2006

Invoice# 100

Supplier: ABC Networks


DR CR

1 Expense 01-EXP-200 $1500

2 Freight 01-FR-200 $100

3 Tax 01-TX-200 $110

4 Liability 01-LIAB-200 $1710

Invoice Line 1

Invoice Line 2

Invoice Line 3

Invoice Line 4

Transact ions and Accou nt ing Entr ies



This is a transaction

This is a transaction

This is NOT an accounting entry

(New Slide)



Transactions vs. Accounting

SLA provides a distinction between a transaction andthe accounting representation of the transaction

Accounting distributions did not necessarily go away

Needed for upgrade customers

Needed as starting point for SLA (Dont want to force

customers to define their own SLA rules)

In some cases, necessary to allow user input

Most default SLA rules just pass through the

distribution accounts (where applicable) If you modify SLA rules, the ultimate accounting entry

may not match the distributions.

OK because distribution accounts are just defaults

(New Slide)




Better, Richer Information: Automatically capture detailed

information to drive financial and management reporting without

cluttering up your general ledger

Improved Control: Control every transaction that impacts youraccounts and drive consistency across the enterprise

Business Agility: React quickly to accounting rule changes,

regulatory shifts, and new information requirements without

involvement from IT

Clear, Easy Reconciliation: The link between general ledger

balances and underlying transactions is maintained automatically

for internal and external audit purposes




Account for any transaction from any application and centralize

accounting policies and processing

Enable compliance with multiple legislative, industry or geography

requirements concurrently in a single instance through

configurable rules

Streamline accounting processing

Provide GL to subledger transaction reconciliation platform by

maintaining link between transaction and accounting data

Increase transparency and enable full auditability of the

transaction and accounting data through the new data model




ManagementFramework

InformationDelivery

RegulatoryReporting

SubledgerAccounting

Transaction Systems

Oracle Payroll

Oracle Projects

Oracle Payables

Oracle Receivables

Centralized accountingrules

Predefined Validations Date effective policies Sophisticated error

handling Full audit trail Bidirectional drilldowns

Detailed Journal Entries

Configurable ReferenceInformation

Consistent Balances On-line inquiries

Analytics








configurable rules









US GAAP

US COAUS Calendar

$

US GAAPUS COA

US Calendar

SimultaneousAccounting

for All Entities

US GAAPUS COA

US Calendar

$while Ensuring

Corporate Visibility& Local Compliance

French IASPlan ComptableFrench Calendar

Operations in US, UK, France








configurable rules

Streamlined accounting processing












configurable rules







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General Ledger

Payables

Receivables

Projects

Assets

Costing

OPM

Public Sector/Federal

Payroll

Property Manager

Loans

Lease Management

(Post R12)

Cash Management

Globalizations

Intercompany


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Agenda


Background




Part 1: Subledgers and Subledger Journal Entries Part 2: Accounting Methods Builder




ADS Content

Hands-on


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Subledger

A transactional application that generates accountingimpact

Used to store detailed information not needed for ageneral ledger

Subledgers post summarized activity to a generalledger periodically to maintain centralized accountbalances for the company

Example: The A/R subledger stores receivables by

customer, but this detail is not needed in a generalledger


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Subledger Journal Entry


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Subledger vs. GL Journal Entries

Invoice No: 136274 GL Date: 01/27/07 3rd Party: Fender

101.100.63580.0000.720.000.000 6,000 EUR101.100.22100.0000.000.000.000 6,000 EUR

Invoice No: 131299 GL Date: 01/27/07 3rd Party: Gibson

101.100.63580.0000.720.000.000 3,000 EUR

101.100.22100.0000.000.000.000 3,000 EUR

Invoice No: 116555 GL Date: 01/27/07 3rd Party: Kramer

101.100.63580.0000.720.000.000 2,000 EUR101.100.22100.0000.000.000.000 2,000 EUR

Batch: AP Invoices 27-Jan-07 GL Period: Jan-07

101.100.63580.0000.720.000.000 11,000 EUR101.100.22100.0000.000.000.000 11,000 EUR

SLAJE #1

SLAJE #2

SLAJE #3

GLJE #1

(New Slide)


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SLA GL Flow

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

Create Accounting

(New Slide)


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SLA GL Flow with Subledger-Level Secondary Ledger

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

Create Accounting

(New Slide)


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SLA GL Flow with Journal-Level Secondary Ledger

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

GL Journal Entry

GL Balances

Posting

Create Accounting

Posting

(New Slide)


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SLA GL Flow with Balance-Level Secondary Ledger

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

GL Journal Entry

GL Balances

Create Accounting

GCS Posting

(New Slide)


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SLA GL Flow with Subledger-Level Reporting Currency

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

Create Accounting

(New Slide)


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SLA GL Flow with Journal-Level Reporting Currency

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

GL Journal Entry

GL Balances

Posting

Create Accounting

Posting

(New Slide)


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SLA GL Flow with Balance-Level Reporting Currency

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

GL Balances

Create Accounting

Translation

(New Slide)


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Event Model

Event Model: definition of the subledger transaction types and

lifecycle

Event Class: classifies transaction types for accounting rule

purposes

Event Type: for each transaction type, defines possible actions with

accounting significance

Applications must tell SLA when an event has occurred.

When a user runs the SLA Create Accounting program, it

processes all events with the appropriate status


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Event Classes

Payables Invoice

Debit Memo

Prepayment

Payments Refunds

Receivables

Invoice

Deposit

Receipt

Bill Receivable

Assets Additions

Adjustments

Capitalization

Depreciation

etc.


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Event Types

AP Invoice Events

Validated

Adjusted

Cancelled

AR Receipt Events

Created

Applied

Unapplied Updated

Reversed

FA Depreciation Events Depreciation

Rollback depreciation

etc.


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Sources

Identified by application development teams and madeavailable as data in SLA for:

Deriving accounts

Inclusion in descriptions

Conditial logic: generate a journal line if distribution type= accrual

Mapped to specific SLA accounting attributes such asaccount, amount, GL Date, conversion rate type, etc.


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Sources


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Accounting Attributes

AP_INVOICE_LINES_ALL.AMOUNT

AR_CASH_RECEIPTS_ALL.AMOUNT

AP_INVOICE_LINES_ALL.ACCOUNTING_DATE

AR_CASH_RECEIPTS_ALL.RECEIPT_DATE

(New Slide)


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Accounting Attributes


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Agenda


Background








ADS Content

Hands-on


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Accounting Methods Builder (AMB)

Description

Line Type

Account Derivation Rule


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Journal Line Type

Line Type


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Journal Line Type

Identify the natural side

Debit

Credit

Gain/Loss

Determine the accounting class

Set under which conditions the rule will create a line

Define the values needed for entry line generation, such as

amount, currency, conversion rate information

Control behavior for certain features i.e. multiperiod accounting,

business flows, line merging and summarization


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Journal Line Type


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Determine if rule will be generic or specific for a given chart of

accounts

Identify what will be derived

Accounting flexfield

Segment/qualifier value

Value from a value set

Define how the value will be derived

Constant

Source value Mapping Set

Another account derivation rule

Set under which conditions the rule will derive a value


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Oracle-Owned vs. User-Owned AMB Components

(New Slide)

Owner: Oracle User

Created by: OracleDevelopment

Customer

Updatable? No Yes

Chart of Accounts? Generic Generic orSpecific


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Account Derivation Rules

Chart of Accounts: Generic Specific

Use Source for entireAccount?

Yes Yes

Use Source for individual

segment?

Yes for Qualified

segments

Yes for Any

SegmentUse Mapping Sets? No Yes

Use Specific Values? No Yes

(New Slide)


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Journal Entry Description

Description


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Define how the description on a journal entry or on each of its

lines will be built:

Constant

Source Value

Set under which conditions the rule will be used


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Journal Lines Definition

Identify the journal line types, descriptions, and account derivation

rules that will be used to create a journal entry for a particular

event type

Generic or specific for a chart of accounts

Define processing options for advanced features such as

Multiperiod Accounting and Business Flows


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Journal Lines Definition


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Application Accounting Definition

Payables Accrual Application Accounting Definition

Journal LineTypes

Account DerivationRules

Journal EntryDescriptions

Invoice Journal Line Definition

Transaction Objects

Sources


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Subledger Accounting Method

Vision Operations (USA) Ledger

Standard/GAAP Accrual Subledger Accounting Method

Payables Accrual Application Accounting Definition

Journal LineTypes

Account DerivationRules

Journal EntryDescriptions

Invoice Journal Line Definition

Transaction Objects

Sources

A d


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Agenda


Background







Customer Impact / Upgrade Considerations

Demo

ADS Content

Hands-on

S bl d B l


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Subledger Balances

Third Party Control Account Balances

Track balances by account and Customer/Supplier

Statutory reporting requirement in certain countries

Supporting Reference Balances

Store an unlimited number of sources as supportingreferences on the accounting entries

Optionally track balances by account and supportingreference

Open Account Balances

Track balances by originating transactions anddownstream applied transactions

Balances calculated and stored AFTER AccountingProgram Completes

(New Slide)

S bl d B l


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Subledger Balances

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

Create Accounting

(New Slide)

SLA BalancesBalance

Calculation

Thi d P t C t l A t


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Third Party Control Accounts

Certain accounts can be identified as control accounts.In this case:

You cannot enter manual adjustments against theseaccounts in General Ledger

SLA maintains balances for these accounts by third party This typically only applies to balance sheet accounts

Thi d P t C t l A t


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Third Party Control Accounts

S ti R f


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Supporting References

Transaction attributes can be identified as supportingreferences and stored on journal entries. In this case:

SLA maintains subledger balances for each supportingreference value and account.

This can apply to balance sheet as well as incomestatement accounts. In the latter case, subledgerbalances are reset automatically at fiscal year end.

Formerly (in 11i FSAH) known as analytical criteria.

S ti R f


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Invoice No: 136274 GL Date: 01/27/07 3rd Party: Fender

101.100.63580 6,000 EUR Product: X8F54101.100.22100 6,000 EUR Buyer: Smithers

Invoice No: 131299 GL Date: 01/27/07 3rd Party: Gibson

101.100.63580 3,000 EUR Product: S7000

101.100.22100 3,000 EUR Buyer: Siszlak

Invoice No: 116555 GL Date: 01/27/07 3rd Party: Kramer

101.100.63580 2,000 EUR Product: 8811920101.100.22100 2,000 EUR Buyer: Flanders

Batch: AP Invoices 27-Jan-07 GL Period: Jan-07

101.100.63580 11,000 EUR101.100.22100 11,000 EUR

SLA

JE #1

SLAJE #2

SLAJE #3

GLJE #1

(New Slide)

S ti R f


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Online Inq iries E ents


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Online Inquiries: Events

Online Inquiries: Journal Entries


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Online Inquiries: Journal Entries

Online Inquiries: Journal Lines


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Online Inquiries: Journal Lines

New Reports


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New Reports

XML Publisher Reports

Journal Entries: Listing of subledger journal entries

Account Analysis: Listing of beginning and ending balances from

General Ledger with merge of subledger and General Ledger journal

entries

Open Account Balances (a.k.a. Trial Balance): Listing of open

balances by third party (leverages business flows) Third Party Balances: Balances by third party control account and

third party

Period Close Exceptions Report: Listing of transactions / subledger

journal entries that have not yet been posted to General Ledger

(New Slide)

Account Analysis Report


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Account Analysis Report

(New Slide)

Journal Entries Report


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Journal Entries Report

(New Slide)

Open Account Balances Listing


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Open Account Balances Listing

(New Slide)

SLA Reports Detail


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SLA Reports Detail

All reports are native to XML Publisher

All extracts are very fat, i.e. they include a tremendousamount of data that is not displayed by default but canbe added by simple template modifications

Journals and Account Analysis reports include GLjournals for non-SLA sources

Open Account Balances Listing is based on BusinessFlows

It replaces (and genericizes) the AP Trial Balance.

You must create a report definition in advance

(New Slide)

New Reports


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New Reports

XML Publisher Reports

Journal Entries: Listing of subledger journal entries

Account Analysis: Listing of beginning and ending balances from

General Ledger with merge of subledger and General Ledger journal

entries

Open Account Balances (a.k.a. Trial Balance): Listing of open

balances by third party (leverages business flows) Third Party Balances: Balances by third party control account and

third party

Period Close Exceptions Report: Listing of transactions / subledger

journal entries that have not yet been posted to General Ledger

Agenda


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Agenda


Background Key Business Messages


KeyConcepts and Terminology





Demo

ADS Content

Hands-on

Dual Posting


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Dual Posting


Ledger: FR Statutory

GL Date: 2-Mar-2006

Invoice# 100

Supplier: ABC NetworksInvoice #100

ABC Networks

2 Monitors Marketing $1000

5 Printers Marketing $ 500

Freight $ 100

Tax $ 110Total $1710

Ledger: US Corporate

GL Date: 2-Mar-2006

Invoice# 100Supplier: ABC Networks


DR CR

1 Expense 01-EXP-200 $1500

2 Freight 01-FR-200 $100

3 Tax 01-TX-200 $110

4 Liability 01-LIAB-200 $1710

Invoice Line 1

Invoice Line 2

Invoice Line 3

Invoice Line 4

Draft Accounting


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Draft Accounting

Online Accounting


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Online Accounting

Straight-Through Accounting


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Straight Through Accounting

Straight-Through Accounting


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Straight Through Accounting

Transaction

SLA Journal Entry

GL Journal Entry

GL Balances

Journal Import

Posting

Create Accounting

(New Slide)

Create Accounting(Final Post)

Replacement Accounts


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When you disable an account in General Ledger, youcan specify a replacement account

SLA and GL will both use the replacement accountwhen generating a journal entry which uses the

disabled account This helps avoid a common source of errors (and

Service Requests)



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Journal Entry Sequencing


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Journal entries in GL and SLA can be assignedsequence numbers:

Accounting Sequence: Assigned at time of SLA entrycreation or GL posting

Reporting Sequence: Assigned at time of period close Intended to address statutory requirements in certain

countries

This is in addition to Document Sequencing, availablein 11i



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Business Flows


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Business Flows

Invoice #100 $1000

01-EXP-200

DR CR

$800

01-EXP-240

DR CR

$200Invoice #100 Invoice #100

01-LIAB-200

DR CR

01-LIAB-240

DR CR

Invoice #100$200Invoice #100$800

Payment 1101for Invoice#100

$100Payment 1101

for Invoice#100

Payment 1101for Invoice#100

$400

01-CASH-200DR CR

01-CASH-240DR CR

$100$400 Payment 1101for Invoice#100

Payment #1101 $500

Invoice #100

Multi-period Accounting


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u t pe od ccou t g

You can spread a transaction amount across multipleperiods, for example to recognize a revenue or expenseover time.

Accrual Reversals


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You can schedule the automatic reversal of accrualentries.

Manual Journal Entries


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You can enter manual entries in SLA, similar to GLjournal entries

Manual subledger journal entries must be posted to GLlike any other subledger journal entry

Unlike GL journal entries, subledger journal entries areidentified by a subledger journal source (e.g. Payables)

Error Handling


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g

If the accounting program cannot generate any journalentry (for any ledger), it completes with status Error

The accounting program generates an execution reportdetailing any errors

To avoid errors, keep in mind: Accounting rules are pre-validated

When you disable an account, you can specify areplacement account

Diagnostics Framework


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g

The diagnostics framework captures all sourcespassed to the accounting program

This allows you to validate whether the AccountingProgram is doing the correct thing

There is performance overhead associated with this, soonly enable it when needed.

Diagnostics Framework


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g

AccountingProgram

DiagnosticExtract Diagnostic

tables

Agenda


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Demo

ADS Content

Hands-on

Customer Impact


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p

Default SLA rules preserve the accounting rules used in 11i All seeded rules are generic not chart of accounts specific

In most cases, accounts are passed from Oracle Applicationsinto SLA as sources

Users can optionally copy and then modify the seeded SLA

rules Users do not need to modify any responsibilities

If using custom menus or responsibilities, you may need to addSLA forms/reports/programs to the custom responsibilities

Accounts on transaction distributions are now default

accounts; seeded rules use these accounts when generatingentries. If customer modifies the rules to derive a differentaccount, then there will be a discrepancy between thetransaction distribution and journal entries.

Who Does What in Deploying SLA?


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SLA Development Team: Builds SLA infrastructure (Accounting Methods Builder, Create

Accounting program, Transfer to GL, balance calculationprograms, inquiries and reports, etc.)

Other Oracle Development Teams (AP, AR, FA, etc.):

Defines event model and sources for their product Inserts code in their product to raise SLA events where needed

Maps sources to accounting attributes

Defines default Accounting Methods Builder rules

Customer:

Copies and modifies default AMB rules if desired

Defines supporting references if desired

Enables control accounts if desired

Etc.

(New Slide)

Who Does What in Deploying FSAH?


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SLA Development Team: Builds FSAH infrastructure (Accounting Methods Builder,

Create Accounting program, Transfer to GL, balance calculationprograms, inquiries and reports, etc.)

Customer

Defines event model and sources for each transaction source Creates code to raise FSAH events where needed

Maps sources to accounting attributes

Defines Accounting Methods Builder rules

Defines supporting references if desired

Enables control accounts if desired

Etc.

(New Slide)

Upgrade Considerations


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By default, the R12 upgrade migrates at least 6 periodsof accounting entries from each application to the SLAdata model.

You can modify this if desired.

For prior periods, the historical data is preserved. Youcan drill from General Ledger to the historicaltransactions using standard GL drilldown

You can upgrade prior periods by request duringuptime

Agenda


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Demo

ADS Content

Hands-on

Demonstration Flow


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Enter an invoice and validate it

Create accounting and post to GL

View SLA journal entry and T-account

Query entry in GL and drill back to SLA entry and to invoice

Modify AMB Rules: Journal Line Type



Construct a rule for Invoice Validation event

Create accounting and post to GL

View SLA journal entry and compare against first entry

Agenda


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Demo

ADS Content

Hands-on

Agenda


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Demo

ADS Content

Hands-on

Hands-on Lab Logistics


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Use your initials to unique identify your setup to avoidtesting collisions

Resources


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Oracle University Recorded TOIhttp://ouweb.us.oracle.com/ebus/prod_financials_index.html
http://ouweb.us.oracle.com/ebus/prod_financials_index.htmlhttp://ouweb.us.oracle.com/ebus/prod_financials_index.html


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Q U E S T I O N SA N S W E R S


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ebs r12 subledger accounting

Documents

subledger balances

oracle subledger account

oracle subledgeraccounting

subledger journal entries

exclusive property of

thesole discretion of

accounting methods builder

prior written consentof