Oracle General LedgerUser's Guide Release 12.1Part No. E13627-03

December 2009

Oracle General Ledger User's Guide, Release 12.1 Part No. E13627-03 Copyright 1988, 2009, Oracle and/or its affiliates. All rights reserved. Primary Author: Stacey Tucker-Blosch Contributing Author: Brent Bosin, Theresa Hickman, Carolyn Luk, Mei Siauw, Jennifer Wu Contributor: Madhusudan Gowda, Julianna Litwin, Hugh Mason, Vic Mitchell, Prescilla Sadepalli, Rob Zwiebach Oracle is a registered trademark of Oracle Corporation and/or its affiliates. Other names may be trademarks of their respective owners. This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited. The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report them to us in writing. If this software or related documentation is delivered to the U.S. Government or anyone licensing it on behalf of the U.S. 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 agency-specific supplemental regulations. As such, the use, duplication, disclosure, modification, and adaptation shall be subject to the restrictions and license terms set forth in the applicable Government contract, and, to the extent applicable by the terms of the Government contract, the additional rights set forth in FAR 52.227-19, Commercial Computer Software License (December 2007). Oracle USA, Inc., 500 Oracle Parkway, Redwood City, CA 94065. This software is developed for general use in a variety of information management applications. It is not developed or intended for use in any inherently dangerous applications, including applications which may create a risk of personal injury. If you use this software in dangerous applications, then you shall be responsible to take all appropriate fail-safe, backup, redundancy and other measures to ensure the safe use of this software. Oracle Corporation and its affiliates disclaim any liability for any damages caused by use of this software in dangerous applications. This software and documentation may provide access to or information on content, products and services from third parties. Oracle Corporation and its affiliates are not responsible for and expressly disclaim all warranties of any kind with respect to third party content, products and services. Oracle Corporation and its affiliates will not be responsible for any loss, costs, or damages incurred due to your access to or use of third party content, products or services.

Contents

Send Us Your Comments Preface 1 Journal EntryThe General Ledger Accounting Cycle..................................................................................... 1-1 Entering Journals....................................................................................................................... 1-5 Creating Journal Batches...................................................................................................... 1-5 Entering Journals................................................................................................................. 1-9 Entering Journal Lines....................................................................................................... 1-13 Entering Taxable Journal Entries....................................................................................... 1-14 Entering Entered Currency Journals.................................................................................. 1-17 Entering Statistical Journals............................................................................................... 1-18 Autocopying Journal Batches.............................................................................................1-19 Changing a Batch Period.................................................................................................... 1-20 Changing the Journal Entry Currency............................................................................... 1-21 Checking or Reserving Funds for a Journal Batch............................................................. 1-22 Submitting Journal Batches for Approval.......................................................................... 1-24 Approving Journal Batches ............................................................................................... 1-25 Journal Wizard......................................................................................................................... 1-27 Journal Wizard Overview.................................................................................................. 1-27 Prerequisites...................................................................................................................... 1-28 Creating Journal Entries with the Journal Wizard............................................................. 1-28 Working with Web ADI Layout......................................................................................... 1-28 Customizing the Layout.....................................................................................................1-29 Uploading Data.................................................................................................................. 1-32 Importing Data using Web ADI Content........................................................................... 1-33

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Entering Journals for a Prior Period........................................................................................1-33 Entering Journals for a Future Period................................................................................ 1-34 Reviewing Budgetary Control Transactions...........................................................................1-35 Reviewing Budgetary Control Transaction Detail............................................................. 1-36 Printing a Budgetary Control Transactions Report............................................................ 1-37 Journal Approval..................................................................................................................... 1-38 Journal Approval Overview.............................................................................................. 1-38 GL Initialization & Validation Process............................................................................... 1-42 GL Preparer Approval Process.......................................................................................... 1-46 GL Approval Process......................................................................................................... 1-49 GL Request Approval Process........................................................................................... 1-54 GL No Approver Response Process................................................................................... 1-57 Customizable: Verify Authority Process............................................................................ 1-60 Allocating Amounts with Recurring Journals and MassAllocations.....................................1-62 Creating Allocation Entries................................................................................................ 1-62 Creating Allocations Using Recurring Journal Formulas...................................................1-63 Creating Net Allocations ................................................................................................... 1-63 Creating Step-Down Allocations....................................................................................... 1-64 Creating Rate-Based Allocations........................................................................................ 1-64 Creating Usage-Based Allocations..................................................................................... 1-65 Using Allocations for Standard Costing.............................................................................1-65 Recurring Journals................................................................................................................... 1-66 About Recurring Journals.................................................................................................. 1-66 Creating Recurring Journal Formula Batches.................................................................... 1-67 Securing Recurring Journals.............................................................................................. 1-69 Creating Recurring Journal Entries.................................................................................... 1-69 Entering Recurring Journal Entry Lines............................................................................. 1-71 Entering Recurring Journal, Budget, and Eliminating Entry Formulas............................. 1-72 Reporting Currencies...................................................................................................1-75 Entering Formulas with EasyCalc ..................................................................................... 1-75 Creating Skeleton Journal Entries...................................................................................... 1-78 Creating Standard Recurring Journal Entries.................................................................... 1-79 Creating Entered Currency Recurring Journal Entries.......................................................1-80 Copying Entries from an Existing Recurring Journal Batch............................................... 1-82 Changing a Recurring Journal Entry..................................................................................1-82 Performing Standard Costing with Recurring Journals..................................................... 1-83 Generating Recurring Journal Batches................................................................................... 1-83 Scheduling Your Recurring Journal Batch......................................................................... 1-86 MassAllocations...................................................................................................................... 1-88 About MassAllocations...................................................................................................... 1-88 Creating MassAllocation Batches....................................................................................... 1-88

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Creating MassAllocation Formulas.................................................................................... 1-91 Entering MassAllocation Formula Lines............................................................................ 1-92 Entering a Target Account................................................................................................. 1-98 Entering an Offsetting Account......................................................................................... 1-98 Allocation Formula Rules ................................................................................................. 1-99 Validation Business Rules................................................................................................ 1-100 Reporting Currencies....................................................................................................... 1-101 Generating MassAllocation Journals.................................................................................... 1-101 Reusing MassAllocation Formulas for Different Ledgers and Balancing Segment Values ......................................................................................................................................... 1-104 Choosing an Allocation Method...................................................................................... 1-105 MassAllocation Examples .................................................................................................... 1-106 AutoAllocations .................................................................................................................... 1-119 AutoAllocations Overview.............................................................................................. 1-119 Oracle Projects and Oracle General Ledger..................................................................... 1-121 Parallel Allocation Sets.................................................................................................... 1-121 Step-Down AutoAllocation Sets...................................................................................... 1-125 Securing AutoAllocation Sets.......................................................................................... 1-127 Submitting AutoAllocation Set Requests......................................................................... 1-128 Reviewing the status of your AutoAllocation Sets .......................................................... 1-131 Step-Down AutoAllocation Approval Process..................................................................... 1-131 Customizing Step-Down AutoAllocations.......................................................................1-133 AutoAllocation Processes................................................................................................ 1-135 Journal Import....................................................................................................................... 1-143 Integrating General Ledger Using Journal Import .......................................................... 1-144 Preparing to Import Journals........................................................................................... 1-146 Exporting Data From Your Feeder System ..................................................................... 1-148 The GL_INTERFACE Table ............................................................................................ 1-148 Assigning Values for Accounts........................................................................................ 1-153 Assigning Values for Additional Required and Conditionally Required Columns ........ 1-154 Assigning Values for Currency Conversion.....................................................................1-157 Assigning Values to Optional Columns .......................................................................... 1-158 Required NULL Columns in the GL_INTERFACE Table................................................ 1-162 Importing Specialized Data..............................................................................................1-164 About Journal Import Validation .................................................................................... 1-165 Multi-Table Journal Import.............................................................................................. 1-168 Interface Data Transformer.............................................................................................. 1-175 Importing Journals................................................................................................................ 1-176 How to Import Journals .................................................................................................. 1-179 Setting the Journal Import Run Options.......................................................................... 1-182 Running the Journal Import Program from Standard Report Submission (SRS)............. 1-183

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Correcting Journal Import Data............................................................................................ 1-184 Correcting Accounts in Journal Import Data................................................................... 1-185 Troubleshooting............................................................................................................... 1-186 Deleting Journal Import Data............................................................................................... 1-187 Posting Journals..................................................................................................................... 1-188 Posting Journal Batches....................................................................................................1-188 Cancelling a Batch Posting............................................................................................... 1-192 Posting to a Suspense Account........................................................................................ 1-192 Reviewing the Batch Posting Status................................................................................. 1-193 Correcting Batch Posting Errors....................................................................................... 1-193 Posting Journal Batches Automatically (AutoPost).............................................................. 1-194 Generating Reporting Currency Journals........................................................................ 1-200 Reversing Journals................................................................................................................ 1-200 Defining Reverse Journal Entries .................................................................................... 1-200 Generating Reversing Journal Batches ............................................................................ 1-202 Automatic Journal Reversal.................................................................................................. 1-205 Automatic Journal Reversal Overview............................................................................ 1-205 Definition Access Sets...................................................................................................... 1-212 Default Reversal Criteria for Seeded Journal Categories........................................... 1-213 Overview of Journal Reconciliation..................................................................................... 1-215 Entering Reconciliation References...................................................................................... 1-216 Performing Automatic Account Reconciliation....................................................................1-217 Performing Manual Account Reconciliation........................................................................ 1-218 Performing Manual Account Reconciliation Reversal......................................................... 1-220 Reconciliation of Transactions with Single or Multiple Currencies................................... 1-220 Automatic Journal Scheduling.............................................................................................. 1-221 Incrementing Submissions............................................................................................... 1-224 Year-End Closing Journals.................................................................................................... 1-226 Income Statement Closing Journals................................................................................. 1-227 Balance Sheet Closing Journals........................................................................................ 1-237 Secondary Tracking Segment............................................................................................... 1-241 Year-End Close Checklist...................................................................................................... 1-247

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BudgetingOverview of Budgeting ............................................................................................................ 2-1 Budgeting Methods .................................................................................................................. 2-3 Creating Budget Formulas to Allocate Budget Amounts .................................................... 2-4 Creating a Flexible Budget .................................................................................................. 2-4 Using Top-Down, Bottom-Up, and Middle-Out Budgeting ................................................2-5 Using MassBudgeting ......................................................................................................... 2-6

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Creating Master/Detail Budgets........................................................................................... 2-7 Master/Detail Budget Example............................................................................................ 2-9 Uploading Budgets from a Spreadsheet............................................................................ 2-13 Budgets.................................................................................................................................... 2-15 Defining Budgets............................................................................................................... 2-15 Assigning Budget Periods.................................................................................................. 2-18 Opening a Budget Year...................................................................................................... 2-18 Copying Budget Amounts from an Existing Budget......................................................... 2-19 Budget Organizations.............................................................................................................. 2-20 Defining Budget Organizations......................................................................................... 2-20 Assigning Account Ranges to a Budget Organization....................................................... 2-22 Protecting a Budget Organization with a Password.......................................................... 2-25 Setting Budgetary Control Options for an Account Range................................................ 2-26 Copying Account Ranges from an Existing Budget Organization..................................... 2-27 Adding or Changing Individual Accounts........................................................................ 2-28 Changing a Budget Organization...................................................................................... 2-29 Deleting a Budget Organization.........................................................................................2-30 Budget Formulas...................................................................................................................... 2-30 Creating Budget Formula Batches..................................................................................... 2-30 Creating a Budget Formula Entry...................................................................................... 2-31 Securing Budget Formulas................................................................................................. 2-33 Entering Budget Formula Entry Lines............................................................................... 2-34 Copying Existing Budget Formulas................................................................................... 2-35 Changing a Budget Formula Entry.................................................................................... 2-35 Calculating Budget Amounts.................................................................................................. 2-36 Scheduling Your Budget Formula Batch............................................................................ 2-40 MassBudgets............................................................................................................................ 2-41 Overview........................................................................................................................... 2-41 Defining MassBudgets....................................................................................................... 2-41 Defining a MassBudget Formula....................................................................................... 2-44 Entering MassBudget Formula Lines................................................................................. 2-45 Assigning Segment Types.................................................................................................. 2-47 Entering a Target Account................................................................................................. 2-47 Entering an Offset Account................................................................................................ 2-48 Generating MassBudget Journals........................................................................................... 2-48 Choosing an Allocation Method........................................................................................ 2-50 Scheduling Your MassBudget Journal Batch..................................................................... 2-51 Entering Budget Amounts....................................................................................................... 2-52 Entering Budget Amounts for Multiple Accounts............................................................. 2-54 Using Budget Rules to Distribute Budget Amounts.......................................................... 2-56 Budget Rules...................................................................................................................... 2-57

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Setting the Budget Rule Rounding Options....................................................................... 2-58 Entering Statistical Budget Amounts................................................................................. 2-59 Entering Budget Journals........................................................................................................ 2-60 Entering Statistical Budget Journals................................................................................... 2-61 Creating Unposted Budget Journal Batches....................................................................... 2-63 Budget Wizard......................................................................................................................... 2-64 Creating a Budget Worksheet................................................................................................. 2-65 Changing the Budget Worksheet View.................................................................................. 2-66 Updating Budget Balances Using Budget Wizard.................................................................. 2-67 Adding Budget Notes to a Budget Worksheet........................................................................ 2-67 Graphing Budgets................................................................................................................... 2-68 Uploading Budgets from Budget Wizard to General Ledger................................................. 2-69 Transferring Budget Amounts................................................................................................ 2-71 Transferring Budget Amounts Using Budgetary Control.................................................. 2-73 Entering Budget Transfer Amounts................................................................................... 2-74 Uploading Budgets.................................................................................................................. 2-75 Integrating General Ledger Using Budget Upload............................................................ 2-75 Understanding the Budget Interface Table ....................................................................... 2-76 Creating Your Budget Spreadsheet ................................................................................... 2-77 Loading Data into the Budget Interface Table................................................................... 2-80 About Budget Upload Validation ..................................................................................... 2-81 Correcting Budget Upload Errors...................................................................................... 2-82 Uploading Budgets to Undefined Accounts........................................................................... 2-83 Uploading Budget Amounts to Undefined Accounts........................................................ 2-85 Freezing Budgets..................................................................................................................... 2-85 Freezing Budget Formula Batches..................................................................................... 2-86 Freezing Budget Organizations......................................................................................... 2-87 Freezing Budgets for a Range of Accounts........................................................................ 2-88 Using Budgetary Control and Online Funds Checking......................................................... 2-89 Overview........................................................................................................................... 2-89 Funds Checking and Encumbrance Accounting................................................................ 2-89 Defining an Account.......................................................................................................... 2-90 Budgetary Control Options................................................................................................ 2-91 Funds Check Level...................................................................................................... 2-92 Tolerance Percent and Tolerance Amount...................................................................2-92 Override Amount........................................................................................................ 2-93 Amount Type and Boundary.......................................................................................2-93 Latest Encumbrance Year............................................................................................ 2-95 Budgetary Control Options for Accounts.................................................................... 2-95 Budgetary Control Options for Journal Sources and Categories................................. 2-96 Detail and Summary Level Budgetary Control.................................................................. 2-97

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Changing Budgetary Control Options .............................................................................. 2-99 About Funds Checking ................................................................................................... 2-102 Setting Up Budgetary Control .........................................................................................2-103 Reports............................................................................................................................. 2-105 Creating Your Own Funds Available Reports .......................................................... 2-105 Inquiry............................................................................................................................. 2-105 Setting Up Budgetary Control in Purchasing and Payables.............................................2-106 Budgetary Control in Purchasing.................................................................................... 2-107 Checking Funds on Purchasing Documents.............................................................. 2-107 Failing Funds Checking............................................................................................. 2-108 Document Approvals................................................................................................ 2-108 Reserving Funds for a Purchasing Document........................................................... 2-110 Funds Reservation Status of Purchasing Documents................................................ 2-110 Requisitions and Budgetary Control ............................................................................... 2-111 Creating a Requisition............................................................................................... 2-111 Importing Approved Requisitions ............................................................................2-111 Cancelling a Requisition ........................................................................................... 2-112 Internal Requisitions................................................................................................. 2-112 Closing a Requisition................................................................................................. 2-113 Purchase Orders and Budgetary Control......................................................................... 2-113 Creating a Purchase Order ....................................................................................... 2-113 Planned Purchase Orders.......................................................................................... 2-114 Blanket Purchase Agreements................................................................................... 2-115 Reserving Funds for a Purchase Order...................................................................... 2-115 Modifying a Purchase Order .................................................................................... 2-116 Cancelling a Purchase Order .................................................................................... 2-116 Receiving................................................................................................................... 2-116 Closing a Purchase Order.......................................................................................... 2-117 Reports and Inquiries in Oracle Purchasing.............................................................. 2-117 Budgetary Control in Oracle Payables ............................................................................ 2-118 Entering an Invoice....................................................................................................2-118 Final Match................................................................................................................ 2-119 Prepayments.............................................................................................................. 2-119 Approval and Online Invoice Validation.................................................................. 2-120 Releasing Funds Holds ............................................................................................. 2-121 Maintaining a Matched Invoice ................................................................................ 2-121 Relieving Encumbrance Entries ................................................................................ 2-122 Multiple Currency Transactions ..................................................................................... 2-123 Creating a Budgetary Control Group.................................................................................... 2-125 Setting Budgetary Control Options for Journal Sources and Categories .........................2-126 Running the Create Journals Program ................................................................................. 2-127

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

3

Encumbrance AccountingOverview of Encumbrance Accounting.................................................................................... 3-1 Defining Encumbrance Types .................................................................................................. 3-4 Entering Encumbrances ............................................................................................................ 3-5 Reviewing Encumbrances ................................................................................................... 3-7 Relieving Encumbrances ..................................................................................................... 3-8 Viewing Funds Available......................................................................................................... 3-9 Year-End Encumbrance Processing......................................................................................... 3-11 Performing Year-End Encumbrance Processing ............................................................... 3-11 Carrying Forward Year-End Encumbrance and Budget Balances.......................................... 3-12

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Average Balance ProcessingOverview of Average Balance Processing................................................................................ 4-1 Basic Business Needs........................................................................................................... 4-2 Average Balance Examples.................................................................................................. 4-3 General Example........................................................................................................... 4-3 Relationship Between Aggregate and Average Balances.............................................. 4-6 Example: Period Average-to-Date Balance.................................................................... 4-7 Example: Quarter Average-to-Date Balance.................................................................. 4-8 Example: Year Average-to-Date Balance....................................................................... 4-9 Major Features................................................................................................................... 4-11 Effective Date Handling..................................................................................................... 4-14 Back-Value Transactions............................................................................................. 4-15 Weekends and Holidays.............................................................................................. 4-16 Set Up and Maintenance.................................................................................................... 4-17 Enabling Average Balance Processing......................................................................... 4-17 Processing Options for Non-Business Days................................................................ 4-19 Opening a New Period................................................................................................ 4-20 Archiving and Purging...................................................................................................... 4-20 Multi-Currency Processing ............................................................................................... 4-21 Conversion.................................................................................................................. 4-22 Revaluation................................................................................................................. 4-22 Translation...................................................................................................................4-22 Consolidation..................................................................................................................... 4-24 Consolidating Transactions......................................................................................... 4-24 Consolidating Balances............................................................................................... 4-24 Online Inquiry................................................................................................................... 4-28 Reporting........................................................................................................................... 4-29

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

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Online InquiriesIntroduction............................................................................................................................... 5-1 Overview of Account Analysis and Drilldown........................................................................ 5-1 Overview of Account Inquiry................................................................................................... 5-4 Account Inquiry......................................................................................................................... 5-9 Performing an Account Inquiry........................................................................................... 5-9 Account Inquiry Example.................................................................................................. 5-11 Performing an Account Inquiry for Ledger Sets................................................................ 5-16 Reviewing Balances in an Account Inquiry....................................................................... 5-18 Reviewing Variances Between Account Balance Types..................................................... 5-22 Drilling Down to Journal Detail......................................................................................... 5-23 Performing a Journal Entry Inquiry........................................................................................ 5-25 Drilling Down to Oracle Subledger Applications................................................................. 5-27 Drilling Down to Subledger Detail.................................................................................... 5-27 T-Accounts......................................................................................................................... 5-28 Average Balance Inquiry......................................................................................................... 5-31 Performing an Average Balance Inquiry............................................................................ 5-31 Detail Average Balance Inquiry ........................................................................................ 5-33 Summary Average Balance Inquiry................................................................................... 5-34 Inquiring on Budgets.............................................................................................................. 5-35 Performing a Budget Inquiry............................................................................................. 5-35 Reviewing Budget Balances in a Master Budget Inquiry................................................... 5-38 Reviewing Budget Balances in a Detail Budget Inquiry.....................................................5-39 Reviewing Detail Account Balances...................................................................................5-40 Reviewing Budget Journal Detail....................................................................................... 5-41 Consolidated Balance Inquiry................................................................................................ 5-42 Performing Consolidated Balance Inquiries...................................................................... 5-42

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Financial ReportingOverview of Reporting in General Ledger............................................................................... 6-1 Overview of the Financial Statement Generator...................................................................... 6-1 Report Building Concepts......................................................................................................... 6-3 Simple Reports..................................................................................................................... 6-3 Special Format Reports...................................................................................................... 6-10 Report Distribution............................................................................................................ 6-20 Other FSG Features............................................................................................................ 6-23 Tips and Techniques for Using FSG.......................................................................................6-26

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Using Financial Statement Generator................................................................................ 6-26 Suggestions for Specific Financial Reports............................................................................ 6-30 Tips for Designing FSG Reports............................................................................................. 6-38 Frequently Asked Questions About FSG............................................................................... 6-41 FSG Tasks................................................................................................................................ 6-43 Defining Row Sets.............................................................................................................. 6-43 Securing Row Sets................................................................................................................... 6-45 Assigning Accounts................................................................................................................. 6-46 Defining Report Calculations................................................................................................. 6-48 Defining Column Sets............................................................................................................. 6-50 Using the Column Set Builder................................................................................................ 6-55 Creating Column Headings.................................................................................................... 6-58 Defining Column Exceptions.................................................................................................. 6-59 Defining Content Sets............................................................................................................. 6-60 Securing Content Sets............................................................................................................. 6-62 Defining Row Orders.............................................................................................................. 6-63 Securing Row Orders.............................................................................................................. 6-67 Defining Display Sets............................................................................................................. 6-67 Copying Report Objects.......................................................................................................... 6-69 Defining Financial Reports..................................................................................................... 6-70 Securing Reports..................................................................................................................... 6-73 Including Budgets, Encumbrances, Currencies, and Constant Periods of Interest in an FSG Report...................................................................................................................................... 6-74 Defining Financial Report Sets............................................................................................... 6-76 Securing Report Sets............................................................................................................... 6-78 Copying Report Objects From Another Database (FSG Transfer Program)......................... 6-78 FSG Transfer Program Parameters.....................................................................................6-80 Running Financial Reports..................................................................................................... 6-81 Running Financial Reports with BI Publisher.................................................................... 6-86 FSG Security Rules............................................................................................................. 6-91 Creating a Report Template Using Report Manager.............................................................. 6-92 Reporting Attributes............................................................................................................... 6-94 Setting Up Reporting Attributes........................................................................................ 6-94 Defining Reporting Attribute Value Sets and Values........................................................ 6-96 Defining Context-Sensitive Descriptive Flexfields for Reporting Attributes..................... 6-97 Assigning Reporting Attribute Values to Account Segment Values.................................. 6-99 Specifying Descriptive Flexfield Segments to Use as Reporting Attributes..................... 6-100 Running the Reporting Attribute Preparation Program...................................................... 6-101 Running the Reporting Attribute Historical Program..................................................... 6-102 Reporting Attributes Examples............................................................................................. 6-103 Defining Ad Hoc Reports...................................................................................................... 6-107

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Deleting Ad Hoc Reports...................................................................................................... 6-108 Downloading Financial Reports........................................................................................... 6-109 FSG Reference Information.................................................................................................. 6-110 Row Set Format Options.................................................................................................. 6-110 Row Set Display Types......................................................................................................... 6-111 Content Set Display Types............................................................................................... 6-112 Standard Column Sets........................................................................................................... 6-113 Amount Types....................................................................................................................... 6-114 Column Set Builder Toolbar................................................................................................. 6-115 Format Masks........................................................................................................................ 6-116 Balance Control Options....................................................................................................... 6-119 Currency Control Value Options.......................................................................................... 6-121 Row Set Advanced Options.................................................................................................. 6-124 Column Set Advanced Options............................................................................................ 6-125 Override Segment Assignments........................................................................................... 6-126 Display Options.................................................................................................................... 6-127 Relative Headings................................................................................................................. 6-127 Row and Column Overrides................................................................................................. 6-129 FSG Report Parameters......................................................................................................... 6-131 XBRL...................................................................................................................................... 6-132 Loading/Removing XBRL Taxonomies ........................................................................... 6-134 BI Publisher Basic Report Templates................................................................................... 6-135 Country-Specific Reports...................................................................................................... 6-139

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MaintenanceMass Maintenance..................................................................................................................... 7-1 Moving or Merging Account Balances................................................................................. 7-2 Defining a Move/Merge Request......................................................................................... 7-5 Submitting a Move/Merge Request......................................................................................7-7 Mass Maintenance Statuses..................................................................................................7-8 Validation and Prevalidation............................................................................................... 7-8 Reversing a Move/Merge..................................................................................................... 7-9 Purging Move/Merge Tables.............................................................................................. 7-10 Reviewing Move/Merge Audit Journals............................................................................ 7-11 Creating New Accounts with Mass Creation..................................................................... 7-13 Correcting Misclassified Account Types................................................................................ 7-15 Archiving Account Balances and Journal Detail.................................................................... 7-17 Prerequisites...................................................................................................................... 7-18 Creating a Tablespace for Archived Data.......................................................................... 7-20 Exporting Archived Data................................................................................................... 7-23

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Purging Archived Account Balances and Journals............................................................ 7-25

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Global Consolidation SystemGlobal Consolidation System................................................................................................... 8-1 Overview............................................................................................................................. 8-2 What You Can Consolidate.................................................................................................. 8-4 Special Considerations for Average Daily Balance Ledgers.................................................8-4 Implementation Options...................................................................................................... 8-5 Consolidation Process Steps................................................................................................ 8-6 Consolidation Workbench...................................................................................................... 8-11 Using the State Controller.................................................................................................. 8-16 Gathering Subsidiary Data from Multiple Instances Using Oracle Applications...............8-20 Gathering Subsidiary Data from Multiple Instances Using Non-Oracle Applications...... 8-22 Consolidating Ledgers with Different Charts of Accounts................................................... 8-23 Defining Consolidation Definitions................................................................................... 8-26 Definition Access Set Security..................................................................................... 8-29 Consolidation Run Options............................................................................................... 8-29 Creating Consolidation Sets............................................................................................... 8-31 Preparing Subsidiary Data...................................................................................................... 8-33 Transferring Subsidiary Data to Your Parent......................................................................... 8-35 Consolidating Balances...................................................................................................... 8-36 Consolidating Transactions............................................................................................... 8-40 Transferring Consolidation Sets......................................................................................... 8-41 Posting Subsidiary Data.......................................................................................................... 8-43 Eliminating Entries.................................................................................................................. 8-45 Creating Eliminating Entries.............................................................................................. 8-45 Inquiry, Reporting, and Analysis........................................................................................... 8-55 Purging Consolidation Audit Data......................................................................................... 8-56

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Multi-CurrencyOverview of Multi-Currency Accounting.................................................................................9-2 Overview............................................................................................................................. 9-2 Currencies.................................................................................................................................. 9-8 Defining Currencies............................................................................................................. 9-8 Conversion Rates..................................................................................................................... 9-10 Defining Conversion Rate Types....................................................................................... 9-10 Entering Daily Rates................................................................................................................9-11 Loading Daily Rates Automatically........................................................................................ 9-16 Entering Historical Rates.........................................................................................................9-21 Revaluing Balances................................................................................................................. 9-26

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Translating Balances............................................................................................................... 9-34 Notes on Translation with Historical Rates and Amounts.................................................9-47 Notes on Translating Owners' Equity Accounts................................................................ 9-48 Notes on Translating Revenue/Expense Accounts.............................................................9-50 Notes on Translating Average Balances.............................................................................9-51 Currency Rates Manager......................................................................................................... 9-55 Cross Rates......................................................................................................................... 9-56 Using the Daily Rates Spreadsheet Interface..................................................................... 9-59 Using the Historical Rates Spreadsheet Interface...............................................................9-60

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Standard Reports and ListingsRunning Standard Reports and Listings................................................................................ 10-1 Generating Standard Reports Using BI Publisher................................................................. 10-3 XML Output File..................................................................................................................... 10-4 Placeholder Syntax for Standard Report Templates.............................................................. 10-5 Example of Report Template Layout.................................................................................... 10-33 General Ledger Standard Reports and Listings................................................................... 10-33 Account Analysis Reports..................................................................................................... 10-34 Account Analysis - Contra Account................................................................................. 10-34 Account Analysis Report................................................................................................. 10-37 Budget Reports and Listings................................................................................................. 10-37 Budget Hierarchy Listing................................................................................................. 10-38 Budget Journals by Account Report.................................................................................10-38 Budget Organization Listing............................................................................................ 10-39 Budget Organization Range Listing................................................................................. 10-40 Budgetary Control Transactions Report.......................................................................... 10-41 Frozen Budgets Accounts Listing.................................................................................... 10-42 Funds Available Analysis Report.................................................................................... 10-42 Master/Detail Budget Report........................................................................................... 10-44 Summary/Detail Budget Report....................................................................................... 10-44 Unbudgeted Master/Detail Accounts Report................................................................... 10-45 Chart of Accounts Reports and Listings............................................................................... 10-46 Account Hierarchy Report............................................................................................... 10-46 Chart of Accounts Detail Listing...................................................................................... 10-46 Chart of Accounts Mapping Rules Report....................................................................... 10-47 Rollup Detail Listing........................................................................................................ 10-48 Rollup Range Listing....................................................................................................... 10-48 Inactive Accounts Listing................................................................................................. 10-49 Segment Values Listing.................................................................................................... 10-49 Suspense Accounts Listing...............................................................................................10-50

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Consolidation Reports........................................................................................................... 10-50 Consolidation Audit Report............................................................................................. 10-51 Consolidation Exception Report: Disabled Parent Accounts........................................... 10-52 Consolidation Exception Report: Unmapped Subsidiary Accounts................................ 10-53 Consolidation Journals Report......................................................................................... 10-54 Currency Listings.................................................................................................................. 10-55 Daily Conversion Rates Listing........................................................................................ 10-55 Historical Rates Listing.................................................................................................... 10-56 Financial Statement Generator Reports and Listings...........................................................10-57 Column Set Detail Listing................................................................................................ 10-58 Column Set Summary Listing.......................................................................................... 10-58 Content Set Detail Listing................................................................................................ 10-59 Content Set Summary Listing.......................................................................................... 10-59 Report Detail Listing........................................................................................................ 10-60 Report Set Detail Listing.................................................................................................. 10-60 Report Set Summary Listing............................................................................................ 10-61 Report Summary Listing.................................................................................................. 10-61 Row Order Detail Listing................................................................................................. 10-61 Row Set Detail Listing...................................................................................................... 10-62 Row Set Summary Listing................................................................................................10-62 Where Used Report.......................................................................................................... 10-63 General Ledger Reports........................................................................................................ 10-63 General Ledger Account Balances Across Ledgers Report.............................................. 10-64 Entered Currency General Ledger Report....................................................................... 10-64 General Ledger Report..................................................................................................... 10-65 Journals Reports.................................................................................................................... 10-67 Entered Currency Journals Report................................................................................... 10-68 General Journals Reports................................................................................................. 10-69 Journal Batch Summary Report....................................................................................... 10-74 Journal Entry Report........................................................................................................ 10-75 Journals Line Report........................................................................................................ 10-76 Journals by Document Number Report........................................................................... 10-77 Journals - Extended.......................................................................................................... 10-78 Journals - Day Book......................................................................................................... 10-79 Journals - Voucher........................................................................................................... 10-79 Journals - Check Report................................................................................................... 10-81 Tax Journals Report......................................................................................................... 10-81 Automatic Reconciliation Report..................................................................................... 10-83 Reconciled Transactions Report....................................................................................... 10-85 Unreconciled Transactions Report................................................................................... 10-88 Trial Balance Reports............................................................................................................ 10-90

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Trial Balance Report......................................................................................................... 10-90 Average Balance Trial Balance Report............................................................................. 10-92 Budget Trial Balance Report............................................................................................ 10-94 Detail Trial Balance Report.............................................................................................. 10-95 Encumbrance Trial Balance Report.................................................................................. 10-97 Expanded Trial Balance Report........................................................................................10-97 Trial Balance - Additional Segment Detail Report........................................................... 10-99 Translation Trial Balance Report.................................................................................... 10-102 Encumbrance Reports.......................................................................................................... 10-103 Other Reports and Listings................................................................................................. 10-104 MassAllocation Formula Listing.................................................................................... 10-107 Open Encumbrance Balance With Transaction Detail Report........................................10-107 Recurring Formula Listing............................................................................................. 10-108 Transaction Code Listing............................................................................................... 10-109 Units of Measure Report................................................................................................ 10-110 Value-Added Tax Report............................................................................................... 10-110 Execution Reports................................................................................................................ 10-111 Archive and Purge Audit Report................................................................................... 10-112 Assign Budget Account Ranges Execution Report.........................................................10-112 AutoPost Execution Report............................................................................................ 10-113 AutoReverse Execution Report...................................................................................... 10-113 Budget Assignments AutoCopy Execution Report........................................................ 10-113 Budget Spreadsheet Upload Execution Report.............................................................. 10-114 Calendar Validation Execution Report.......................................................................... 10-114 Carry Forward Execution Report................................................................................... 10-116 Create Journal Entries Execution Report........................................................................10-117 Delete Journal Import Data Execution Report............................................................... 10-117 Historical Rates Execution Report..................................................................................10-117 Journal Import Execution Report................................................................................... 10-118 MassAllocations/MassBudgeting Execution Report...................................................... 10-119 Mass Funds Check/Reservation Journal Execution Report............................................ 10-120 Posting Execution Report............................................................................................... 10-120 Revaluation Execution Report....................................................................................... 10-121 Segment Value Inheritance Execution Report................................................................ 10-121

11

Journal or Subledger-Level Reporting CurrenciesOverview of Reporting Currencies......................................................................................... 11-1 When to Use Reporting Currencies....................................................................................11-2 Translation versus Reporting Currencies...........................................................................11-2 Reporting Currency Features............................................................................................. 11-4

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Setting Up Reporting Currencies............................................................................................ 11-5 Reporting Currency Setup Steps........................................................................................ 11-6 Step 1 - Enable or Define Ledgers................................................................................ 11-6 Step 2 - Enable and/or Define Currencies.................................................................... 11-7 Step 3 - Define Reporting Currencies.......................................................................... 11-7 Step 4 - Define Responsibilities....................................................................................11-9 Step 5 - Assign Data Access Sets to Responsibilities....................................................11-9 Reporting Currency Conversion Rules............................................................................ 11-10 Conversion Rounding...................................................................................................... 11-15 Using Reporting Currencies.................................................................................................. 11-16 Considerations For Entering Data into Reporting Currencies......................................... 11-16 Performing Standard General Ledger Activities.............................................................. 11-17 Completing Reporting Currencies-Related Activities in the Correct Order.....................11-34 Implementation Considerations........................................................................................... 11-35 Terms............................................................................................................................... 11-36 Type of Installation.......................................................................................................... 11-37 Defining Reporting Currencies for Fresh Install or Upgrade Scenario One..................... 11-38 Defining Reporting Currencies for Upgrade Scenario Two............................................. 11-39 Reporting Currency - Create Opening Balance Journals in Reporting Currency Program ................................................................................................................................... 11-40 Initialization Tasks.................................................................................................... 11-47 Plan the Initialization................................................................................................ 11-47 Prepare for the Initialization...................................................................................... 11-52 Perform the Pre-initialization Tasks.......................................................................... 11-56 Perform the Initialization.......................................................................................... 11-60 Perform the Post-initialization Tasks.........................................................................11-66 Resume Normal Transaction Processing................................................................... 11-67 Perform Historical Conversion Maintenance............................................................ 11-67 Parameters for Reporting Currency - Create Opening Balance Journals in Reporting Currency Program........................................................................................................... 11-68 Running the Reporting Currency - Create Opening Balance Journals in Reporting Currency Program..................................................................................................... 11-68 Reporting Currency Account Type Specific Conversion..................................................... 11-70 Reporting Currency Account Type Specific Conversion................................................. 11-70 Setup................................................................................................................................ 11-71 ADI Journal Wizard Entry............................................................................................... 11-74 Transaction Processing.................................................................................................... 11-75 Inquiry and Reporting..................................................................................................... 11-78

A

Using Attachments in General LedgerUsing Attachments in General Ledger..................................................................................... A-1

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General Ledger Windows with the Attachments Feature........................................................A-1 Creating an Attachment............................................................................................................ A-3 Deleting an Attachment............................................................................................................ A-4 Types of Attachments............................................................................................................... A-4 Attachment Security.................................................................................................................. A-5

Index

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Send Us Your CommentsOracle General Ledger User's Guide, Release 12.1Part No. E13627-03

Oracle welcomes customers' comments and suggestions on the quality and usefulness of this document. Your feedback is important, and helps us to best meet your needs as a user of our products. For example: Are the implementation steps correct and complete? Did you understand the context of the procedures? Did you find any errors in the information? Does the structure of the information help you with your tasks? Do you need different information or graphics? If so, where, and in what format? Are the examples correct? Do you need more examples?

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Preface

Intended AudienceWelcome to Release 12.1 of the Oracle General Ledger User's Guide. This guide assumes you have a working knowledge of the following: The principles and customary practices of your business area. Computer desktop application usage and terminology

If you have never used Oracle Applications, we suggest you attend one or more of the Oracle Applications training classes available through Oracle University. See Related Information Sources on page xxiv for more Oracle E-Business Suite product information.

Deaf/Hard of Hearing Access to Oracle Support ServicesTo reach Oracle Support Services, use a telecommunications relay service (TRS) to call Oracle Support at 1.800.223.1711. An Oracle Support Services engineer will handle technical issues and provide customer support according to the Oracle service request process. Information about TRS is available at http://www.fcc.gov/cgb/consumerfacts/trs.html, and a list of phone numbers is available at http://www.fcc.gov/cgb/dro/trsphonebk.html.

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Oracle is actively engaged with other market-leading technology vendors to address technical obstacles so that our documentation can be accessible to all of our customers. For more information, visit the Oracle Accessibility Program Web site at http://www.oracle.com/accessibility/.

Accessibility of Code Examples in DocumentationScreen readers may not always correctly read the code examples in this document. The conventions for writing code require that closing braces should appear on an otherwise empty line; however, some screen readers may not always read a line of text that consists solely of a bracket or brace.

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

Structure1 Journal Entry 2 Budgeting 3 Encumbrance Accounting 4 Average Balance Processing 5 Online Inquiries 6 Financial Reporting 7 Maintenance 8 Global Consolidation System 9 Multi-Currency 10 Standard Reports and Listings 11 Journal or Subledger-Level Reporting Currencies A Using Attachments in General Ledger

Related Information SourcesThis document is included on the Oracle Applications Document Library, which is supplied in the Release 12 DVD Pack. You can download soft-copy documentation as PDF files from the Oracle Technology Network at http://otn.oracle.com/documentation, or you can purchase hard-copy documentation from the Oracle Store at http://oraclestore.oracle.com. The Oracle E-Business Suite Documentation Library Release 12 contains the latest information, including any documents that have changed significantly between releases. If substantial changes to this book are necessary, a revised version will be made available on the online documentation CD on My Oracle Support. If this guide refers you to other Oracle Applications documentation, use only the Release 12 versions of those guides.

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For a full list of documentation resources for Oracle Applications Release 12, see Oracle Applications Documentation Resources, Release 12, My Oracle Support Document 394692.1. Online Documentation All Oracle Applications documentation is available online (HTML or PDF). PDF - PDF documentation is available for download from the Oracle Technology Network at http://otn.oracle.com/documentation. Online Help - Online help patches (HTML) are available on My Oracle Support. About Documents - Refer to the About Document for the mini-pack or family pack that you have installed to learn about new documentation or documentation patches that you can download. About Documents are available on My Oracle Support. My Oracle Support Knowledge Browser - The My Oracle Support Knowledge Browser lets you browse the knowledge base, from a single product page, to find all documents for that product area. Use the Knowledge Browser to search for release-specific information, such as FAQs, recent patches, alerts, white papers, troubleshooting tips, and other archived documents. Oracle eBusiness Suite Electronic Technical Reference Manuals - Each Electronic Technical Reference Manual (eTRM) contains database diagrams and a detailed description of database tables, forms, reports, and programs for a specific Oracle Applications product. This information helps you convert data from your existing applications and integrate Oracle Applications data with non-Oracle applications, and write custom reports for Oracle Applications products. Oracle eTRM is available on My Oracle Support.

Related Guides You should have the following related books on hand. Depending on the requirements of your particular installation, you may also need additional manuals or guides. Oracle E-Business Suite Installation Guide: Using Rapid Install: This book is intended for use by anyone who is responsible for installing or upgrading Oracle Applications. It provides instructions for running Rapid Install either to carry out a fresh installation of Oracle Applications Release 12, or as part of an upgrade from Release 11i to Release 12. The book also describes the steps needed to install the technology stack components only, for the special situations where this is applicable. Oracle E-Business Suite Upgrade Guide: Release 11i to Release 12: This guide provides information for DBAs and Applications Specialists who are responsible for upgrading a Release 11i Oracle Applications system (techstack and products) to Release 12. In addition to information about applying the upgrade driver, it outlines pre-upgrade steps and post-upgrade steps, and provides descriptions of

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product-specific functional changes and suggestions for verifying the upgrade and reducing downtime. Oracle E-Business Suite Patching Procedures: This guide describes how to patch the Oracle Applications file system and database using AutoPatch, and how to use other patching-related tools like AD Merge Patch, OAM Patch Wizard, and OAM Registered Flagged Files. Describes patch types and structure, and outlines some of the most commonly used patching procedures. Part of Maintaining Oracle Applications, a 3-book set that also includes Oracle Applications Maintenance Utilities and Oracle Applications Maintenance Procedures. Oracle E-Business Suite Maintenance Utilities: This guide describes how to run utilities, such as AD Administration and AD Controller, used to maintain the Oracle Applications file system and database. Outlines the actions performed by these utilities, such as monitoring parallel processes, generating Applications files, and maintaining Applications database entities. Part of Maintaining Oracle Applications, a 3-book set that also includes Oracle Applications Patching Procedures and Oracle Applications Maintenance Procedures. Oracle E-Business Suite Maintenance Procedures: This guide describes how to use AD maintenance utilities to complete tasks such as compiling invalid objects, managing parallel processing jobs, and maintaining snapshot information. Part of Maintaining Oracle Applications, a 3-book set that also includes Oracle Applications Patching Procedures and Oracle Applications Maintenance Utilities. Oracle E-Business Suite Concepts: This book is intended for all those planning to deploy Oracle E-Business Suite Release 12, or contemplating significant changes to a configuration. After describing the Oracle Applications architecture and technology stack, it focuses on strategic topics, giving a broad outline of the actions needed to achieve a particular goal, plus the installation and configuration choices that may be available. Oracle Advanced Global Intercompany System User's Guide: This guide describes the self service application pages available for Interco