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11i General Ledger Management Fundamentals

D11437GC31

Edition 3.1

February 2005

D40398

Copyright © Oracle Corporation, 2005. All rights reserved.

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Authors

Brent Bosin, Pam Rietz, and Kathy Wohnoutka

Technical Contributors and Reviewers

Linda Wong, Christine Rudd, Paul Scott, Lata Sundar, Kevin Mims, JongSung Ahn, and Ray Mathews

This book was published using: oracletutor

Copyright © Oracle, 2005. All rights reserved.

11i General Ledger Management Fundamentals Table of Contents i

Table of Contents

Oracle General Ledger Process ......................................................................................................................1-1 Overview of the Oracle General Ledger Process...........................................................................................1-2 Objectives ......................................................................................................................................................1-3 Oracle General Ledger Overview..................................................................................................................1-4 General Ledger Overview..............................................................................................................................1-5 Functions and Features ..................................................................................................................................1-6 General Ledger Accounting Cycle ................................................................................................................1-7 Implementation Considerations for Oracle Financials...................................................................................1-8 The Best Project Team for the Job ................................................................................................................1-9 Critical Implementation Issues ......................................................................................................................1-10 Sharing a Set of Books across Oracle Applications.......................................................................................1-12 Interface Information—Accounting Entries ..................................................................................................1-13 Integrating with Subledgers...........................................................................................................................1-15 Importing to General Ledger from Non-Oracle Applications........................................................................1-16 Elements Required for a Set of Books...........................................................................................................1-17 Multiple Companies within a Single Set of Books........................................................................................1-18 Multiple Companies Using Multiple Sets of Books ......................................................................................1-19 Journal Processing .........................................................................................................................................1-20 Foreign Currency Concepts ...........................................................................................................................1-22 Multiple Currency Accounting ......................................................................................................................1-23 Consolidating Multiple Companies within a Single Set of Books.................................................................1-24 Consolidating Multiple Companies with Multiple Sets of Books .................................................................1-25 Budgeting ......................................................................................................................................................1-26 Reporting and Analysis .................................................................................................................................1-27 Standard Reports and Listings .......................................................................................................................1-29 Financial Statement Generator Reports (FSG) ..............................................................................................1-30 Oracle Financial Analyzer .............................................................................................................................1-31 Applications Desktop Integrator....................................................................................................................1-32 Global Accounting Engine ............................................................................................................................1-34 Accounting Methods......................................................................................................................................1-35 Accounting Differences.................................................................................................................................1-36 Global Accounting Engine Features ..............................................................................................................1-37 Summary........................................................................................................................................................1-39

Set of Books ......................................................................................................................................................2-1 Set of Books ..................................................................................................................................................2-2 Objectives ......................................................................................................................................................2-3 Elements Required for a Set of Books...........................................................................................................2-5 Steps for Creating a Set of Books..................................................................................................................2-6 Multiple Books for Multiple Companies .......................................................................................................2-8 Chart of Accounts Structure ..........................................................................................................................2-10 Accounting Calendar .....................................................................................................................................2-11 Unlimited Currencies.....................................................................................................................................2-12 Sharing a Set of Books Across Oracle Applications .....................................................................................2-13 Chart of Accounts..........................................................................................................................................2-14 Building the Chart of Accounts Structure......................................................................................................2-15 Identifying Business Requirements ...............................................................................................................2-16 Identifying Segment Requirements ...............................................................................................................2-17 Analyzing Reporting Requirements...............................................................................................................2-19 Creating a Worldwide Chart of Accounts......................................................................................................2-20 Worldwide Chart of Accounts Example........................................................................................................2-21 Creating Vertical Structures ..........................................................................................................................2-22 Validation and Value Sets .............................................................................................................................2-23


11i General Ledger Management Fundamentals Table of Contents ii

Using Independent and Dependent Segments................................................................................................2-24 Designing Size and Numbering Systems.......................................................................................................2-26 Creating Accounting Flexfields.....................................................................................................................2-28 Defining Value Sets.......................................................................................................................................2-29

Practice - Define a Value Set.....................................................................................................................2-31 Solution - Define a Value Set ....................................................................................................................2-32

Defining the Accounting Flexfield Structure.................................................................................................2-34 Practice - Define Key Flexfield Segments.................................................................................................2-37 Solution - Define Key Flexfield Segments ................................................................................................2-39

Defining Segment Values ..............................................................................................................................2-43 Populating Segment Value Attributes............................................................................................................2-44 Segment Qualifiers ........................................................................................................................................2-45 Defining Hierarchies......................................................................................................................................2-47 Working with Ranges ....................................................................................................................................2-49 Account Hierarchies ......................................................................................................................................2-50

Practice - Create Segment Values..............................................................................................................2-51 Solution - Create Segment Values .............................................................................................................2-54

Account Hierarchy Manager..........................................................................................................................2-61 Account Hierarchy Manager—Security ........................................................................................................2-62 Defining an Accounting Calendar .................................................................................................................2-64 Defining Period Types...................................................................................................................................2-66 Defining Your First Accounting Period.........................................................................................................2-67 Accounting Period Statuses ...........................................................................................................................2-68 Calendar Auditing..........................................................................................................................................2-70

Practice - Define an Accounting Calendar.................................................................................................2-71 Solution - Define an Accounting Calendar................................................................................................2-72

Enabling Currencies ......................................................................................................................................2-74 Creating a Set of Books .................................................................................................................................2-75 How to Create a Set of Books........................................................................................................................2-77 Set of Books Options.....................................................................................................................................2-78

Practice - Define a Set of Books................................................................................................................2-80 Solution - Define a Set of Books ...............................................................................................................2-81

Linking a Set of Books to a Responsibility ...................................................................................................2-83 Practice - Create Responsibility.................................................................................................................2-84 Solution: Create Responsibility .................................................................................................................2-86

Enabling Account Combinations...................................................................................................................2-90 Guided Demonstration - Create Account Combinations ...........................................................................2-91

Segment Value Inheritance............................................................................................................................2-92 Troubleshooting Segment Value Inheritance.................................................................................................2-94 Defining Flexfield Security Rules .................................................................................................................2-96

Practice - Define Flexfield Security Rules.................................................................................................2-98 Solution - Define Flexfield Security Rules................................................................................................2-100

Using Dynamic Insertion...............................................................................................................................2-103 Defining Cross-Validation Rules...................................................................................................................2-104

Guided Demonstration - Define Cross-Validation Rules...........................................................................2-106 Practice - Define Cross-Validation Rules ..................................................................................................2-107 Solution - Define Cross-Validation Rules .................................................................................................2-108

Defining Shorthand Aliases...........................................................................................................................2-110 Practice - Create Aliases............................................................................................................................2-112 Solution - Create Aliases ...........................................................................................................................2-113

Overview of Account Hierarchy Editor.........................................................................................................2-115 Integrating with Oracle General Ledger ........................................................................................................2-117 Using the Account Hierarchy Editor .............................................................................................................2-118 Using the Account Hierarchy Toolbar...........................................................................................................2-120 Account Hierarchy Editor Segment Symbols ................................................................................................2-122 Parent Levels in an Account Hierarchy .........................................................................................................2-124 Creating New Child Values ...........................................................................................................................2-125


11i General Ledger Management Fundamentals Table of Contents iii

Multiple Hierarchy Diagrams ........................................................................................................................2-126 Guided Demonstration - Define a New Parent Segment ...........................................................................2-127 Guided Demonstration - Define a New Child Segment.............................................................................2-128

Saving and Refreshing Hierarchies................................................................................................................2-129 Guided Demonstration - Account Hierarchy Manager ..............................................................................2-130 Practice - Account Hierarchy Editor..........................................................................................................2-131 Solution – Account Hierarchy Editor ........................................................................................................2-133

Summary........................................................................................................................................................2-141 Basic Journal Entries ......................................................................................................................................3-1

Basic Journal Entries .....................................................................................................................................3-2 Objectives ......................................................................................................................................................3-3 Journal Entries and the Accounting Cycle.....................................................................................................3-6 Integrating Journal Entries in Oracle eBusiness ............................................................................................3-7 Performing Journal Entry Functions..............................................................................................................3-9 Journal Entry Types.......................................................................................................................................3-10 Journal Creation Methods..............................................................................................................................3-11 Journal Components ......................................................................................................................................3-13 Grouping Journals into Batches.....................................................................................................................3-15 Manual Journal Entries ..................................................................................................................................3-17 Performing Additional Journal Actions.........................................................................................................3-19

Practice - Journal Entry .............................................................................................................................3-20 Solution - Journal Entry.............................................................................................................................3-22

Posting Journals.............................................................................................................................................3-25 Practice - Post Journals..............................................................................................................................3-27

Posting to a Prior Period................................................................................................................................3-28 Overview of AutoPost ...................................................................................................................................3-30 Defining AutoPost Criteria Sets ....................................................................................................................3-31 Running AutoPost..........................................................................................................................................3-33

Guided Demonstration - Post Using AutoPost ..........................................................................................3-34 Performing Online Inquiries for Accounts and Journal Entries.....................................................................3-35 Performing Account Inquiry..........................................................................................................................3-36 Reviewing Balances with Account Inquiry ...................................................................................................3-38 Reviewing Variances Between Account Balance Types ...............................................................................3-39 Drilling Down to Subledger Details ..............................................................................................................3-40 T Accounts and Drilldown.............................................................................................................................3-42 Display Options Available While Viewing ...................................................................................................3-44 T Accounts.....................................................................................................................................................3-45 Activity Summary..........................................................................................................................................3-47

Practice - Perform Account Inquiry...........................................................................................................3-48 Solution - Perform Account Inquiry ..........................................................................................................3-49 Practice - View Accounting Information Using T-Accounts and Activity Summary................................3-51 Solution: View Accounting Information Using T-Accounts and Activity Summary ................................3-52 Practice - Use Drilldown ...........................................................................................................................3-55 Solution - Use Drilldown...........................................................................................................................3-56

Reversing Journal Entries ..............................................................................................................................3-59 Creating Reversing Journals ..........................................................................................................................3-61

Practice - Reverse Journal Entries .............................................................................................................3-62 Solution: Post Journal Entries....................................................................................................................3-64

Reversing Journals Automatically .................................................................................................................3-68 Journal Reversal Prerequisites .......................................................................................................................3-69 Journal Reversal Criteria ...............................................................................................................................3-70

Guided Demonstration - Define Reversal Criteria.....................................................................................3-72 Practice - Define Reversal Criteria ............................................................................................................3-74 Solution - Define Reversal Criteria ...........................................................................................................3-75

Overview .......................................................................................................................................................3-78 ADI Elements ................................................................................................................................................3-79


11i General Ledger Management Fundamentals Table of Contents iv

Getting Started...............................................................................................................................................3-81 ADI Toolbar ..................................................................................................................................................3-82 Signing On to ADI.........................................................................................................................................3-84 Selecting an Applications Database...............................................................................................................3-85 Selecting a Responsibility .............................................................................................................................3-86 Validation and Segment Security ..................................................................................................................3-87 Toolbar Options.............................................................................................................................................3-88 General Options.............................................................................................................................................3-90 Ledger Options ..............................................................................................................................................3-96 Language Options..........................................................................................................................................3-104 Choosing Values from Lists ..........................................................................................................................3-105

Practice - ADI Customization and Settings ...............................................................................................3-107 Solution - ADI Customization and Settings...............................................................................................3-110

Overview of Using ADI to Create Journal Entries ........................................................................................3-117 Integrating with Oracle General Ledger ........................................................................................................3-119 Getting Started with ADI Journal Wizard .....................................................................................................3-120 Creating Journal Worksheets.........................................................................................................................3-121 Customizing Journal Worksheets ..................................................................................................................3-123 Entering Data.................................................................................................................................................3-126 Uploading Journal Entries .............................................................................................................................3-128

Practice - ADI Journal Entries ...................................................................................................................3-131 Solution - ADI Journal Entries ..................................................................................................................3-134

ADI Diagnostic Wizard .................................................................................................................................3-145 ADI Performance Test Scenarios ..................................................................................................................3-146 Excel Versions Supported .............................................................................................................................3-147 Profile Options...............................................................................................................................................3-148 Other Uses of Journal Wizard in ADI ...........................................................................................................3-151 Setting Up the ADI Journal Features.............................................................................................................3-152 Setting Journal Profile Options for ADI ........................................................................................................3-153 Overview of Importing Journal Entries .........................................................................................................3-155 Importing Descriptive Flexfields ...................................................................................................................3-157 Importing Journals.........................................................................................................................................3-158 Multi-Table Journal Import ...........................................................................................................................3-160 Journal Import Group By Effective Dates Description..................................................................................3-162 Journal Import Group By Effective Dates Benefits .......................................................................................3-163 How to Set Up Journal Import Group By Effective Dates ............................................................................3-164 Using Journal Import Group By Effective Dates...........................................................................................3-165 Importing Journal References........................................................................................................................3-166 Reviewing Journal Import Data.....................................................................................................................3-168 Journal Import Verification Process ..............................................................................................................3-169 Using Journal Entry Sources and Categories.................................................................................................3-171 Defining Suspense Accounts .........................................................................................................................3-173 Setting Up Statistical Entries .........................................................................................................................3-175

Practice - Define Suspense and Statistical Accounts .................................................................................3-176 Solution - Define Suspense and Statistical Accounts ................................................................................3-177

Running Journal Entry Reports .....................................................................................................................3-179 Setting Profile Options ..................................................................................................................................3-181 Summary........................................................................................................................................................3-182

Summary Accounts..........................................................................................................................................4-1 Summary Accounts........................................................................................................................................4-2 Objectives ......................................................................................................................................................4-3 Overview .......................................................................................................................................................4-4 Defining Summary Accounts ........................................................................................................................4-6 Summary Account Examples ........................................................................................................................4-7 Detail Versus Summary Accounts.................................................................................................................4-9 Summary Accounts Versus Parent Values ....................................................................................................4-10


11i General Ledger Management Fundamentals Table of Contents v

Parent Values and Rollup Groups..................................................................................................................4-11 Rollup Groups ...............................................................................................................................................4-12 Summary Account Templates........................................................................................................................4-13 Template Values ............................................................................................................................................4-14 Defining Summary Accounts ........................................................................................................................4-15 Summary Account Creation Example ...........................................................................................................4-16

Practice - Define Summary Account .........................................................................................................4-17 Solution – Define Summary Account ........................................................................................................4-19

Maintain Summary Accounts Overview........................................................................................................4-24 Maintaining Summary Templates..................................................................................................................4-25

Guided Demonstration - Maintain Summary Templates Program.............................................................4-27 Setting Budgetary Control .............................................................................................................................4-28 Incremental Add/Delete Summary Templates Program ................................................................................4-31 Planning Summary Accounts ........................................................................................................................4-33 Determine Summary Account Needs ............................................................................................................4-34 Plan Summary Account Structure .................................................................................................................4-36 Plan Values and Groups ................................................................................................................................4-42 Plan Summary Account Templates................................................................................................................4-44 Summary........................................................................................................................................................4-45

Advanced Journal Entries ..............................................................................................................................5-1 Advanced Journal Entries ..............................................................................................................................5-2 Objectives ......................................................................................................................................................5-3 About Recurring Journals ..............................................................................................................................5-4 Recurring Journal Types................................................................................................................................5-5 Creating Recurring Journals ..........................................................................................................................5-6 Recurring Journal Entry Lines.......................................................................................................................5-8 Automatic Offset Example ............................................................................................................................5-9 Formula Recurring Journals ..........................................................................................................................5-10 Generating Recurring Journals ......................................................................................................................5-11

Guided Demonstration - Creating Recurring Journals...............................................................................5-12 Practice - Creating Recurring Journals ......................................................................................................5-14 Solution - Creating Recurring Journals......................................................................................................5-17

MassAllocations Overview............................................................................................................................5-25 MassAllocations versus Recurring Journals ..................................................................................................5-26 Steps to Create MassAllocation Journals.......................................................................................................5-27 Defining MassAllocation Journals ................................................................................................................5-28 Defining MassAllocation Formulas...............................................................................................................5-30 Account Segment Types................................................................................................................................5-32 Target and Offset Accounts ...........................................................................................................................5-33 MassAllocation Journal Example ..................................................................................................................5-34 MassAllocation Journals Example.................................................................................................................5-35 Rent Expense Example..................................................................................................................................5-36 Validating MassAllocation Journals..............................................................................................................5-37 Generating Mass Allocation Journals ............................................................................................................5-38

Practice - Creating Mass Allocation Journals ............................................................................................5-39 Solution - Creating Mass Allocation Journals ...........................................................................................5-41

AutoAllocations Overview ............................................................................................................................5-46 AutoAllocation Workbench...........................................................................................................................5-47 Business Benefits of AutoAllocation Workbench .........................................................................................5-48 AutoAllocation Workbench...........................................................................................................................5-49 AutoAllocation Set Types..............................................................................................................................5-50 Step-Down AutoAllocations..........................................................................................................................5-51 Parallel AutoAllocations................................................................................................................................5-52 Additional Workbench Functionality ............................................................................................................5-53 AutoAllocation Sets and Oracle Workflow ...................................................................................................5-54 AutoAllocations and Oracle Workflow .........................................................................................................5-55


11i General Ledger Management Fundamentals Table of Contents vi

AutoAllocations Constraints..........................................................................................................................5-56 Submitting AutoAllocation Set Requests ......................................................................................................5-57 Reviewing the Status of AutoAllocations......................................................................................................5-58 Implementation Considerations for AutoAllocation Workbench ..................................................................5-59

Practice - Creating a Step-down Allocation Set.........................................................................................5-60 Solution - Creating a Step-down Allocation Set........................................................................................5-61

AutoScheduling Overview.............................................................................................................................5-64 AutoScheduling Process ................................................................................................................................5-65 Financial Schedules .......................................................................................................................................5-66 Scheduling Journals.......................................................................................................................................5-68 Scheduling a Request Using a Financial Schedule ........................................................................................5-69 Periodic Submissions.....................................................................................................................................5-70 Incremental Submissions ...............................................................................................................................5-71 Implementation Considerations for Journal Entry Automations ...................................................................5-72

Practice - Creating a Financial Schedule ...................................................................................................5-73 Solution - Creating a Financial Schedule...................................................................................................5-74

GL Journal Approval Process Overview .......................................................................................................5-76 Journal Approval Features.............................................................................................................................5-77 Journal Approval Process ..............................................................................................................................5-78 Approval Methods .........................................................................................................................................5-83 Journal Approval Prerequisites......................................................................................................................5-84 Setting Up Journal Approval .........................................................................................................................5-85 Summary........................................................................................................................................................5-87

Intercompany...................................................................................................................................................6-1 Intercompany.................................................................................................................................................6-2 Objectives ......................................................................................................................................................6-3 Balancing Intercompany Transactions for Multiple Companies within a Single Set of Books.....................6-4 Intercompany Balancing Options within a Single Set of Books....................................................................6-5 Intercompany Segment ..................................................................................................................................6-7 Intercompany Entries.....................................................................................................................................6-8 Standard Intercompany Balancing.................................................................................................................6-9 Enhanced Intercompany Balancing ...............................................................................................................6-10 Intercompany Segment Balancing.................................................................................................................6-11 Clearing Companies ......................................................................................................................................6-12 Clearing Companies Using Enhanced Intercompany Accounting.................................................................6-13 Using Intercompany Segments in the Clearing Model ..................................................................................6-15 Using Intercompany Segments in the Clearing Model (continued)...............................................................6-16 Setup Steps for Intercompany........................................................................................................................6-19

Guided Demonstration - Set Up Intercompany Balancing ........................................................................6-21 Practice - Intercompany Balancing Setup..................................................................................................6-24 Solution - Intercompany Balancing Setup .................................................................................................6-25

Summary........................................................................................................................................................6-26 Global Intercompany System .........................................................................................................................7-1

Global Intercompany System ........................................................................................................................7-2 Objectives ......................................................................................................................................................7-3 Global Intercompany System (GIS) Overview..............................................................................................7-4 GIS Structure .................................................................................................................................................7-5 GIS Notifications...........................................................................................................................................7-6 Setting Up Global Intercompany System ......................................................................................................7-8 Setting Up GIS Subsidiaries ..........................................................................................................................7-9 Subsidiary Privileges .....................................................................................................................................7-11 Subsidiary Transfer Options ..........................................................................................................................7-13 Defining Intercompany Transaction Types ...................................................................................................7-15 Specifying Intercompany Clearing Accounts ................................................................................................7-17 GIS AutoAccounting .....................................................................................................................................7-18 Defining GIS AutoAccounting Rules ............................................................................................................7-19


11i General Ledger Management Fundamentals Table of Contents vii

Sender Clearing Rules ...................................................................................................................................7-21 Detailed Sender Clearing Rules.....................................................................................................................7-23 Receiver Distribution Rules...........................................................................................................................7-24 Detailed Receiver Distribution Account Rules..............................................................................................7-26 Receiver Clearing Rules ................................................................................................................................7-28 Detailed Receiver Clearing Account Rules ...................................................................................................7-30 Performing GIS Transactions ........................................................................................................................7-32 Entering Intercompany Transactions .............................................................................................................7-33 Entering Manual Transactions (Sender) ........................................................................................................7-34 Run Intercompany Transfer Program ............................................................................................................7-36 Intercompany Transactions Detail Report .....................................................................................................7-37 Summary........................................................................................................................................................7-38

Financial Budgeting.........................................................................................................................................8-1 Financial Budgeting.......................................................................................................................................8-2 Objectives ......................................................................................................................................................8-3 What Is a Budget?..........................................................................................................................................8-5 What Is an Oracle Budget? ............................................................................................................................8-6 Available Budget Methods ............................................................................................................................8-7 Anatomy of a Budget—Overview .................................................................................................................8-8 Budget Accounting Cycle..............................................................................................................................8-9 Creating a Budget ..........................................................................................................................................8-11 Budget Definition Steps.................................................................................................................................8-12 Budget Hierarchies ........................................................................................................................................8-13 Define a Budget .............................................................................................................................................8-14 Open Budget Year .........................................................................................................................................8-15 Master-Detail Budgets ...................................................................................................................................8-16 Budgets Using FSG Reports..........................................................................................................................8-17 Multiple Versions of a Budget.......................................................................................................................8-18

Practice - Define a Budget.........................................................................................................................8-19 Solution - Define a Budget ........................................................................................................................8-20 Practice - Define a Master/Detail Budget ..................................................................................................8-21 Solution - Define a Master/Detail Budget .................................................................................................8-22

Define Budget Organizations ........................................................................................................................8-23 Features of Budget Organizations .................................................................................................................8-24 Budget Organization Window .......................................................................................................................8-25 AutoCopy Budget Organizations...................................................................................................................8-26 Assign Account Ranges.................................................................................................................................8-27 Add/Change Account Ranges........................................................................................................................8-28 Remove Account Ranges...............................................................................................................................8-29 Delete a Budget Organization........................................................................................................................8-30

Practice - Define a Budget Organization ...................................................................................................8-31 Solution - Define a Budget Organization...................................................................................................8-33

Budget Entry Methods...................................................................................................................................8-37 Journals Created?...........................................................................................................................................8-39 Budget Entry Modes......................................................................................................................................8-40 Entering Budget Amounts .............................................................................................................................8-41 Budget Rules .................................................................................................................................................8-42 Budget Rules and Your Calendar ..................................................................................................................8-43 Budget Journals Process ................................................................................................................................8-44 Entering Budget Journals...............................................................................................................................8-45 Budget Journal Features ................................................................................................................................8-46 Calculating and Translating Budget Amounts...............................................................................................8-47 Budget Translation Overview........................................................................................................................8-48

Practice - Enter Budget Amounts ..............................................................................................................8-49 Solution – Enter Budget Amounts .............................................................................................................8-50 Practice - Enter a Budget Journal ..............................................................................................................8-55


11i General Ledger Management Fundamentals Table of Contents viii

Solution – Enter a Budget Journal .............................................................................................................8-56 Transfer Budget Overview ............................................................................................................................8-59 Transfer Budget Process ................................................................................................................................8-60 Transfer Budget Amounts Example ..............................................................................................................8-61 Transfer Budget Percentage Example............................................................................................................8-62 Transfer with Budgetary Control...................................................................................................................8-63

Practice - Transfer Budget Amounts .........................................................................................................8-65 Solution – Transfer Budget Amounts ........................................................................................................8-66

Finalize Budgets ............................................................................................................................................8-70 Correcting Budgets ........................................................................................................................................8-71 Budget Journal Entries?.................................................................................................................................8-72 No Budget Journal Entries? ...........................................................................................................................8-73 Freeze Budgets ..............................................................................................................................................8-74

Practice - Freeze a Budget .........................................................................................................................8-75 Solution – Freeze a Budget........................................................................................................................8-76

Budget Inquiry Overview ..............................................................................................................................8-78 Performing Account Inquiry..........................................................................................................................8-79 Reviewing Variances Between Account Balance Types ...............................................................................8-80 Budget Inquiry Window ................................................................................................................................8-81 Drilldown This Budget ..................................................................................................................................8-82 Query Detail Budgets and Violations Only ...................................................................................................8-83

Practice - Inquiry on Budget Accounts......................................................................................................8-84 Solution – Inquiry on Budget Accounts.....................................................................................................8-85 Practice - Perform Master Budget Inquiry.................................................................................................8-90 Solution – Perform Master Budget Inquiry ...............................................................................................8-91

Two Wizards—Overview..............................................................................................................................8-93 Budget Wizard: Overview .............................................................................................................................8-94 Budget Wizard Key Benefits .........................................................................................................................8-95 Tools to Update Budget Balances..................................................................................................................8-96 Entering Data.................................................................................................................................................8-98 Audit Trail Implications ................................................................................................................................8-100 Creating Graphs.............................................................................................................................................8-101

Practice - Enter Budget Amounts with ADI ..............................................................................................8-102 Solution – Enter Budget Amounts with ADI.............................................................................................8-103

Budget Reporting Methods............................................................................................................................8-111 Three Major Budget Reports .........................................................................................................................8-112 Other Standard Reports .................................................................................................................................8-113 Financial Statement Generator ......................................................................................................................8-115 Application Desktop Integrator .....................................................................................................................8-116

Practice - Review a Budget Report............................................................................................................8-117 Solution – Review a Budget Report ..........................................................................................................8-118

Planning Your Budget Requirements ............................................................................................................8-120 Centralized or Distributed..............................................................................................................................8-121 Forecasting and What-if Scenarios ................................................................................................................8-122 Budget Entry Methods? .................................................................................................................................8-123 Budget Compatibility Across Sets of Books ................................................................................................8-124 Oracle Financial Analyzer .............................................................................................................................8-125 Budgeting Tips and Techniques ....................................................................................................................8-127 Summary........................................................................................................................................................8-128

Multi-Currency................................................................................................................................................9-1 Multi-Currency ..............................................................................................................................................9-2 Objectives ......................................................................................................................................................9-3 Overview of Multi-Currency .........................................................................................................................9-4 Foreign Currency Concepts ...........................................................................................................................9-5 Integrating with Subledgers...........................................................................................................................9-6 Multiple Currency Accounting ......................................................................................................................9-7


11i General Ledger Management Fundamentals Table of Contents ix

Multiple Reporting Currencies Accounting...................................................................................................9-9 Overview .......................................................................................................................................................9-10 Defining Currencies.......................................................................................................................................9-11 The Euro in 2002 and Beyond .......................................................................................................................9-13 Conversion Overview ....................................................................................................................................9-14 Conversion Example......................................................................................................................................9-15 Defining Conversion Rate Types...................................................................................................................9-16 Entering Daily Rates......................................................................................................................................9-18

Practice - Define Currencies ......................................................................................................................9-19 Solution - Define Currencies .....................................................................................................................9-21 Practice - Foreign Currency Journal Batch................................................................................................9-24 Solution – Foreign Currency Journal Batch...............................................................................................9-25

Revaluation Overview ...................................................................................................................................9-29 Revaluation Process.......................................................................................................................................9-30 Running Revaluation .....................................................................................................................................9-31 Revaluation Example.....................................................................................................................................9-33 MRC Revaluation Against Primary Currency Description............................................................................9-34 MRC Revaluation Against Primary Currency Benefits.................................................................................9-35 How to Set Up MRC Revaluation Against Primary Currency ......................................................................9-36 Using MRC Revaluation Against Primary Currency.....................................................................................9-37 MRC Revaluation Against Primary Currency Other Features.......................................................................9-38 Currency Rates Manager Description............................................................................................................9-39 Currency Rates Manager Benefits .................................................................................................................9-41 Using Cross Rate Rules .................................................................................................................................9-42 Period Rates...................................................................................................................................................9-43

Practice - Enter Period Rates .....................................................................................................................9-44 Solution - Enter Period Rates.....................................................................................................................9-45

Translation Overview ....................................................................................................................................9-46 Translation.....................................................................................................................................................9-48 Balances and Rates Used for Translation ......................................................................................................9-49 Cumulative Translation Adjustment Account ...............................................................................................9-50 Historical Rates .............................................................................................................................................9-51 Translation with Historical Rates and Amounts ............................................................................................9-52 Translating Owners' Equity Accounts ...........................................................................................................9-54 Secondary Tracking Segment Description.....................................................................................................9-56 Secondary Tracking Segment Description (continued) .................................................................................9-57 Secondary Tracking Segment Benefits..........................................................................................................9-58 How to Set Up Secondary Tracking Segment ...............................................................................................9-59 Using Secondary Tracking Segment..............................................................................................................9-61 Secondary Tracking Segment Closing and Translation Example.................................................................9-62 Secondary Tracking Segment Revaluation Example....................................................................................9-63 Automatically Assigned Rate Types..............................................................................................................9-64

Practice - Enter Historical Rates................................................................................................................9-66 Solution - Enter Historical PRates .............................................................................................................9-67

Foreign Currency Listings .............................................................................................................................9-68 Foreign Currency Reports..............................................................................................................................9-69 Multi-Currency Profile Options.....................................................................................................................9-71 Summary........................................................................................................................................................9-73

Consolidations..................................................................................................................................................10-1 Consolidations ...............................................................................................................................................10-2 Objectives ......................................................................................................................................................10-3 Overview of Consolidations ..........................................................................................................................10-4 Consolidation Tools.......................................................................................................................................10-5 Consolidating Multiple Companies Sharing a Single Set of Books ..............................................................10-6 Consolidating Multiple Companies with Multiple Sets of Books .................................................................10-7 Global Consolidation System (GCS) Features and Benefits .........................................................................10-8


11i General Ledger Management Fundamentals Table of Contents x

Consolidating Data in Multiple Instances......................................................................................................10-10 Interface Data Transformer (IDT) Description..............................................................................................10-12 Interface Data Transformer (IDT) Benefits ...................................................................................................10-13 Interface Data Transformer (IDT) Rule Set Description ..............................................................................10-14 Interface Data Transformer String Function Example..............................................................................10-15 Interface Data Transformer PL/SQL Function Example ..............................................................................10-16 Interface Data Transformer Lookup Table Example ....................................................................................10-17 Interface Data Transformer Steps ..................................................................................................................10-18 Other Uses for Global Consolidation System................................................................................................10-19 Consolidation Workbench .............................................................................................................................10-21 Using the State Controller .............................................................................................................................10-24 State Controller Button Colors ......................................................................................................................10-26

Guided Demonstration - Access Consolidations Workbench....................................................................10-27 Defining a Consolidation Mapping ...............................................................................................................10-28 Mapping Rules...............................................................................................................................................10-30 Using Account Mapping Rules......................................................................................................................10-31 Using Segment Mapping Rules .....................................................................................................................10-32 Using Segment Rollup Rules.........................................................................................................................10-33 Defining a Consolidation Mapping Set .........................................................................................................10-35 Consolidation Hierarchy Viewer ...................................................................................................................10-36

Guided Demonstration - Define Mapping Rules .......................................................................................10-38 Guided Demonstration - Create a Mapping Set .........................................................................................10-40

Preparing Subsidiary Data .............................................................................................................................10-41 Revaluation Process.......................................................................................................................................10-43 Translation.....................................................................................................................................................10-45 Transferring Subsidiary Data to Parent Set of Books ....................................................................................10-47

Guided Demonstration - Translate for Consolidations ..............................................................................10-49 Practice - Define a Consolidation Mapping...............................................................................................10-50 Solution - Define a Consolidation Mapping ..............................................................................................10-52

Consolidation Tracking and Reversals ..........................................................................................................10-55 Posting Consolidation Journal Entries...........................................................................................................10-56

Guided Demonstration - Transfer a Consolidation Set ..............................................................................10-57 Guided Demonstration - Post Consolidation Journals ...............................................................................10-58 Practice - Post Consolidation Journal Entries ............................................................................................10-59 Solution - Post Consolidation Journal Entries ...........................................................................................10-60

Global Consolidation System Cross Instance Data Transfer .........................................................................10-62 Cross Instance Data Transfer Security...........................................................................................................10-64 Global Consolidation System Parallel Consolidation....................................................................................10-65 Creating Eliminating Entries .........................................................................................................................10-66 Formula-Based Eliminations .........................................................................................................................10-68 Automatic Intercompany Eliminations Program ...........................................................................................10-69 Defining an Elimination Set ..........................................................................................................................10-70 Source and Target Account Example ............................................................................................................10-73 Balancing Options for Eliminations ..............................................................................................................10-74 Allow Out of Balance Journal .......................................................................................................................10-76 Balance with Net Difference .........................................................................................................................10-77

Guided Demonstration - Define Elimination Set.......................................................................................10-78 Guided Demonstration - Generate Elimination Entries .............................................................................10-80 Practice - Create Elimination Sets .............................................................................................................10-81 Solution - Create Elimination Sets.............................................................................................................10-82 Practice - Generate Eliminations ...............................................................................................................10-85 Solution - Generate Eliminations...............................................................................................................10-86

Consolidated Balances Inquiry ......................................................................................................................10-87 Performing Consolidated Balances Inquiry ..................................................................................................10-89 Running Consolidation Reports.....................................................................................................................10-90 Creating Custom Consolidation Reports .......................................................................................................10-92

Guided Demonstration - Run Consolidation Reports ................................................................................10-93


11i General Ledger Management Fundamentals Table of Contents xi

Practice - Consolidation Report Using Consolidation Workbench............................................................10-94 Solution - Consolidation Report Using Consolidation Workbench ...........................................................10-95

Summary........................................................................................................................................................10-98 Period Close .....................................................................................................................................................11-1

Period Close...................................................................................................................................................11-2 Objectives ......................................................................................................................................................11-3 The Accounting Cycle ...................................................................................................................................11-4 Period Close Checklist...................................................................................................................................11-5 Overview of Importing Journal Entries .........................................................................................................11-6 Journal Import Verification Process ..............................................................................................................11-8 Posting Journals.............................................................................................................................................11-10 Reconciling Subledger Data ..........................................................................................................................11-12 Close the Subledgers .....................................................................................................................................11-13 P2P Close Processes ......................................................................................................................................11-15 Overview of the P2P Period Close ................................................................................................................11-17 Reconcile AP to GL.......................................................................................................................................11-18 Reports...........................................................................................................................................................11-19 Reports (Cont.) ..............................................................................................................................................11-21 O2C Period Close Process .............................................................................................................................11-24 Overview of O2C Period Close Process ........................................................................................................11-25 Transferring Inventory and Receivables........................................................................................................11-26 O2C Standard Reports ...................................................................................................................................11-28 Reconciling Receivables Transactions, Receipts, and Customer Balances ...................................................11-29 Mapping Receivables Transactions to General Ledger Categories ...............................................................11-31 GL Reconciliation Report for Cash Management .........................................................................................11-32 Project Close Cycle .......................................................................................................................................11-33 Overview of Project Closing Cycles..............................................................................................................11-34 Closing a PA Period ......................................................................................................................................11-37 Period-Closing Exception Reports.................................................................................................................11-38 Period Rates...................................................................................................................................................11-39 Running Revaluation .....................................................................................................................................11-40 Revaluation Example.....................................................................................................................................11-41 Accounting Calendar .....................................................................................................................................11-42 Balance Sheet Close ......................................................................................................................................11-43 Income Statement Close ................................................................................................................................11-45 Historical Rates .............................................................................................................................................11-47 Translation Overview ....................................................................................................................................11-48 Overview of Consolidations ..........................................................................................................................11-49 Global Consolidation System (GCS) Features and Benefits .........................................................................11-51 Consolidating Sets of Books..........................................................................................................................11-53 Reporting Options .........................................................................................................................................11-54 Performing Account Inquiry..........................................................................................................................11-55 Helpful Closing Reports ................................................................................................................................11-56 Summary........................................................................................................................................................11-58

Financial Reporting.........................................................................................................................................12-1 Financial Reporting .......................................................................................................................................12-2 Objectives ......................................................................................................................................................12-3 Reporting Options .........................................................................................................................................12-5 Online Inquiry ...............................................................................................................................................12-6 When to Use Online Inquiry..........................................................................................................................12-8 Standard Reports and Listings .......................................................................................................................12-9 When to Use Standard Reports......................................................................................................................12-11 Financial Statement Generator Features ........................................................................................................12-12 FSG Hierarchical Security.............................................................................................................................12-14 Defining Row Sets.........................................................................................................................................12-15 Define Column Sets.......................................................................................................................................12-16


11i General Ledger Management Fundamentals Table of Contents xii

When to Use FSG Reports.............................................................................................................................12-17 Applications Desktop Integrator Elements ....................................................................................................12-18 Applications Desktop Integrator Report Wizard ..........................................................................................12-19 When to Use ADI Report Options.................................................................................................................12-20 Oracle Financial Analyzer .............................................................................................................................12-21 When to Use OFA .........................................................................................................................................12-23 E-Business Intelligence .................................................................................................................................12-24 When to Use E-Business Intelligence............................................................................................................12-26 Oracle Discoverer ..........................................................................................................................................12-27 When to Use Oracle Discoverer ....................................................................................................................12-28 RXi Reports Administration Tool Key Features ...........................................................................................12-29 When to Use RXi...........................................................................................................................................12-30 Preparing Your FSG Report ..........................................................................................................................12-31 Building Basic Reports ..................................................................................................................................12-32 Financial Statement Generator ......................................................................................................................12-33 Steps for FSG Financial Reports ...................................................................................................................12-35 Defining Row Sets.........................................................................................................................................12-36 Assigning Accounts.......................................................................................................................................12-38 Defining Calculations in Row Sets................................................................................................................12-40 Reviewing Your Row Set Definitions ...........................................................................................................12-41 Defining Ad Hoc Reports ..............................................................................................................................12-42

Practice - Define a Row Set (Required).....................................................................................................12-43 Defining Column Sets ...................................................................................................................................12-47 Applying Column Set Relative Headings......................................................................................................12-49 Standard Column Sets ...................................................................................................................................12-51 Reviewing Your Column Set Definitions......................................................................................................12-52

Practice - Define a Column Set (Required) ...............................................................................................12-53 Row Set and Column Overrides ....................................................................................................................12-57 Defining and Requesting Financial Reports ..................................................................................................12-59 Handling Rounding Problems........................................................................................................................12-61 Specifying Control Values.............................................................................................................................12-62

Practice - Simple Overhead Report ...........................................................................................................12-64 Solution - Simple Overhead Report...........................................................................................................12-65

Defining Content Sets....................................................................................................................................12-67 Selecting Display Options .............................................................................................................................12-68 Reviewing Your Content Set Definitions ......................................................................................................12-70

Practice- Create a Content Set ...................................................................................................................12-71 Solution - Create a Content Set..................................................................................................................12-72

Defining Row Orders.....................................................................................................................................12-75 Ranking Methods...........................................................................................................................................12-76 Order by Ranking—Display Description ......................................................................................................12-77 Order by Description—Display Description .................................................................................................12-78 Order by Value—Display Value ...................................................................................................................12-79 Order by Value—Display Description ..........................................................................................................12-80 Reviewing Your Row Order Detail Listing Report .......................................................................................12-81

Practice - Create a Financial Report ..........................................................................................................12-82 Solution – Create a Financial Report .........................................................................................................12-83

Copying Reports and Components ................................................................................................................12-86 Practice - Copy Report Objects .................................................................................................................12-87 Solution - Copy Report Objects.................................................................................................................12-88

FSG Report Prerequisites ..............................................................................................................................12-89 Enabling FSG Security ..................................................................................................................................12-90 eXtensible Business Reporting Language (XBRL) Description....................................................................12-91 XBRL Financial Reporting Benefits..............................................................................................................12-92 How to Set Up XBRL Financial Reporting ...................................................................................................12-93 Run FSG Reports from Standard Request Submission..................................................................................12-95 Downloading Financial Reports ....................................................................................................................12-96


11i General Ledger Management Fundamentals Table of Contents xiii

Running Financial Report Sets ......................................................................................................................12-97 FSG Tips and Techniques..............................................................................................................................12-98 Setting FSG Options for General Ledger ......................................................................................................12-100 RXi Reports Administration Tool .................................................................................................................12-102 Working with the Attribute Set Window.......................................................................................................12-104 Modifying Attribute Sets ...............................................................................................................................12-105

Guided Demonstration - Define Columns and Attribute Sets....................................................................12-107 Defining Summary Details ............................................................................................................................12-114 Managing Access to RXi Reports and Attribute Sets ....................................................................................12-115 Generating RXi Reports ................................................................................................................................12-116 Generating RXi Report Output......................................................................................................................12-118 Purging RXi Report Data ..............................................................................................................................12-119 Implementation Considerations for RXi........................................................................................................12-120 RXi Reports for 11i Oracle General Ledger ..................................................................................................12-121 Report Wizard Overview...............................................................................................................................12-122 Defining Report Features...............................................................................................................................12-124 Creating a Report...........................................................................................................................................12-125 Report Wizard Toolbar ..................................................................................................................................12-126

Practice - ADI Reports...............................................................................................................................12-128 Solution – ADI Reports .............................................................................................................................12-130 Practice - ADI Trend Report......................................................................................................................12-133 Solution – ADI Trend Report ....................................................................................................................12-134

Updating Report Objects ...............................................................................................................................12-137 Practice - ADI Create Content Sets ...........................................................................................................12-138 Solution - ADI Create Content Sets...........................................................................................................12-140

Setting Up Report Wizard .............................................................................................................................12-142 Request Center Overview..............................................................................................................................12-144 Request Center Icons and Tabs......................................................................................................................12-145 Request Center Tabs......................................................................................................................................12-149 Selecting a Report Type ................................................................................................................................12-151

Practice - ADI Publish a Report to a Spreadsheet .....................................................................................12-152 Solution – ADI Publish a Report to a Spreadsheet ....................................................................................12-153

Selecting Publishing Options.........................................................................................................................12-156 Additional Publishing Options ......................................................................................................................12-158 Submission and Publishing Options ..............................................................................................................12-159 Publishing a Financial Report........................................................................................................................12-160 Overview of Web Publishing.........................................................................................................................12-161 Publishing a Financial Report to the Web .....................................................................................................12-162

Practice - ADI Publish a Report to the Web ..............................................................................................12-163 Solution ADI Publish a Report to the Web................................................................................................12-164

Formatting Reports ........................................................................................................................................12-167 Using Cell Level Formatting .........................................................................................................................12-168 Viewing Report Output and Logs..................................................................................................................12-170 Setting Request Center Options.....................................................................................................................12-171 Overview of Analysis Wizard .......................................................................................................................12-173 Analysis Wizard Features ..............................................................................................................................12-174 How to Start Analysis Wizard .......................................................................................................................12-175 Analysis Wizard Toolbar...............................................................................................................................12-176 Analysis Wizard Drilldown Flows ................................................................................................................12-177 Using Dimensions and Display Options........................................................................................................12-178

Guided Demonstration - Drill Down and Move Dimensions ....................................................................12-179 Viewing Your Exported Data ........................................................................................................................12-181 Setting Up Analysis Wizard ..........................................................................................................................12-182 Summary........................................................................................................................................................12-184


11i General Ledger Management Fundamentals Table of Contents xv

Preface

Profile

Prerequisites

• 11i Navigating Oracle Applications

How This Course Is Organized

11i General Ledger Management Fundamentals, Edition 3.1 is an instructor-led course featuring lecture and hands-on exercises. Online demonstrations and written practice sessions reinforce the concepts and skills introduced.


11i General Ledger Management Fundamentals Table of Contents xvi

Related Publications

Oracle Publications

• System release bulletins

• Installation and user's guides

• Read-me files

• International Oracle User's Group (IOUG) articles

• Oracle Magazine


11i General Ledger Management Fundamentals Table of Contents xvii

Typographic Conventions

Typographic Conventions in Text Convention Element Example Bold italic Glossary term (if

there is a glossary) The algorithm inserts the new key.

Caps and lowercase

Buttons, check boxes, triggers, windows

Click the Executable button. Select the Can't Delete Card check box. Assign a When-Validate-Item trigger to the ORD block. Open the Master Schedule window.

Courier new, case sensitive (default is lowercase)

Code output, directory names, filenames, passwords, pathnames, URLs, user input, usernames

Code output: debug.set ('I", 300); Directory: bin (DOS), $FMHOME (UNIX) Filename: Locate the init.ora file. Password: User tiger as your password. Pathname: Open c:\my_docs\projects URL: Go to http://www.oracle.com User input: Enter 300 Username: Log on as scott

Initial cap Graphics labels (unless the term is a proper noun)

Customer address (but Oracle Payables)

Italic Emphasized words and phrases, titles of books and courses, variables

Do not save changes to the database. For further information, see Oracle7 Server SQL Language Reference Manual. Enter [email protected], where user_id is the name of the user.

Quotation marks

Interface elements with long names that have only initial caps; lesson and chapter titles in cross-references

Select "Include a reusable module component" and click Finish. This subject is covered in Unit II, Lesson 3, "Working with Objects."

Uppercase SQL column names, commands, functions, schemas, table names

Use the SELECT command to view information stored in the LAST_NAME column of the EMP table.

Arrow Menu paths Select File > Save. Brackets Key names Press [Enter]. Commas Key sequences Press and release keys one at a time:

[Alternate], [F], [D] Plus signs Key combinations Press and hold these keys simultaneously: [Ctrl]+[Alt]+[Del]


11i General Ledger Management Fundamentals Table of Contents xviii

Typographic Conventions in Code Convention Element Example Caps and lowercase

Oracle Forms triggers

When-Validate-Item

Lowercase Column names, table names

SELECT last_name FROM s_emp;

Passwords DROP USER scott IDENTIFIED BY tiger;

PL/SQL objects OG_ACTIVATE_LAYER (OG_GET_LAYER ('prod_pie_layer'))

Lowercase italic

Syntax variables CREATE ROLE role

Uppercase SQL commands and functions

SELECT userid FROM emp;

Typographic Conventions in Oracle Application Navigation Paths

This course uses simplified navigation paths, such as the following example, to direct you through Oracle Applications.

(N) Invoice > Entry > Invoice Batches Summary (M) Query > Find (B) Approve

This simplified path translates to the following:

1. (N) From the Navigator window, select Invoice then Entry then Invoice Batches Summary.

2. (M) From the menu, select Query then Find.

3. (B) Click the Approve button.

Notations:

(N) = Navigator

(M) = Menu

(T) = Tab

(B) = Button

(I) = Icon

(H) = Hyperlink

(ST) = Sub Tab


11i General Ledger Management Fundamentals Table of Contents xix

Typographical Conventions in Oracle Application Help System Paths

This course uses a "navigation path" convention to represent actions you perform to find pertinent information in the Oracle Applications Help System.

The following help navigation path, for example—

(Help) General Ledger > Journals > Enter Journals

—represents the following sequence of actions:

1. In the navigation frame of the help system window, expand the General Ledger entry.

2. Under the General Ledger entry, expand Journals.

3. Under Journals, select Enter Journals.

4. Review the Enter Journals topic that appears in the document frame of the help system window.


11i General Ledger Management Fundamentals Table of Contents xx

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