Introduction to Trial Balance for Release 10.

7 and 11
Phil Merlano
Michael Milano
Oracle Corporation
Accounts Payable Trial Balance
Overview
The Accounts Payable Trial Balance
Report is used to verify that the total
accounts payable liabilities in Oracle
Payables is equal to those in the General
Ledger. Before closing a period, you
can compare the cumulative total
liability provided by this report with the
total liability provided by General
Ledger to reconcile these balances. In
Oracle General Ledger, you can retrieve
account liability information from the
Account Inquiry form, the General
Ledger Detail report, or from the
Account Analysis Report with Payables
Detail.
Since this Trial Balance report lists your
outstanding accounts payable liability
information, it is only valid for an
accrual set of books. The report lists and
subtotals by supplier all unpaid and
partially paid invoices with a GL date on
or before the As of Date parameter.
The report also lists and subtotals the
invoices by the Accounts Payable
Liability account. When you run the
Payables Transfer to General Ledger
process, the Trial Balance report will
reflect the transactions that you have
transferred to GL. It is not until you
have successfully run the Journal Import
and posted the resulting Journal Entry
that General Ledger will also reflect the
transactions that you have transferred
from Payables.

The Trial Balance report prints the

difference between the sum of an
invoice's distributions and the sum of the
posted payment distribution, as
expressed in your functional currency.
A positive amount indicates an
outstanding accounts payable liability in
the General Ledger if you have posted
the invoice (i.e. run AP Transfer to GL
and Journal Import, posting the resulting
Journal Entry). This can result from
nonpayment, partial payment, or not
creating a journal entry for the payment.
A negative amount can result from
transferring a payment to your General
Ledger without transferring the invoice.
The Posted Invoice Register, the Posted
Payment Register, and the current and
last period's Accounts Payable Trial
Balance reports are used to reconcile
your posted invoices and payments
to your Accounts Payable Trial Balance
to ensure that your Trial Balance
accurately reflects your accounts payable
liability. To calculate this, you add the
current period's posted invoices (total
invoice amount from the Posted Invoice
Register) and subtract the current
period's posted payments (total cash plus
discounts taken from the Posted
Payments Register) from the prior
period's Accounts Payable Trial Balance.
This amount should equal the balance
for the current period's Accounts
Payable Trial Balance.

For example, you are closing your

accounting period for April and you
have just posted your final
invoice and payment batches to your
general ledger system. To reconcile
your accounts payable activity for April,
make the following calculation:
Accounts Payable Trial Balance as of March 31
+Posted Invoice Register for the period between
April 1 and April 30
-Posted Payment Register for the period between
April 1 and April 30
= Accounts Payable Trial Balance as of April 30

Troubleshooting Guide
1. Prob: I am unable to balance the AP
subledger to GL.
Sol: The "Posted Invoice Register",
"Posted Payment Register", and the
current and last period's "Accounts
Payable Trial Balance" reports are used
to reconcile your posted invoices and
payments to your Accounts Payable
Trial Balance to ensure that your Trial
Balance accurately reflects your
accounts payable liability. Add the
current periods posted invoices (total
invoice amount from the "Posted Invoice
Register") and subtract the current
periods posted payments (total cash plus
discounts taken from the "Posted
Payments Register") from the prior
period's "Accounts Payable Trial
Balance". This amount should equal the
balance for the current period's Accounts
Payable Trial Balance.
For example, you are closing your
accounting period for April and you
have just posted your final invoice and
payment batches to your general ledger
system. To reconcile your accounts
payable activity for April, make the
following calculation:

Accounts Payable Trial Balance" as of March 31

+ "Posted Invoice Register" for the period
between April 1 and April 30
- "Posted Payment Register" for the period
between April 1 and April 30
= "Accounts Payable Trial Balance" as of April
30

2. Prob: My GL liability account

doesnt agree with the "Accounts
Payable Trial Balance" report. Where
can I look for help?
Sol: Run the GL "Account Analysis"
report for the liability account and for
the date range in question. Look for
transactions with a source other than
Payables. This can quickly pinpoint any
transactions incorrectly charged to the
account. Make sure that you have
not made manual journal entries to your
liability account in General Ledger.
Are you still in pilot testing? Perhaps
you havent converted your outstanding
invoices yet but the GL shows an up-todate liability total. In this case, you
would need to account for the converted
GL amounts when balancing.
3. Prob: I am unable to identify the
transaction that is causing me to be out
of balance.
Sol: Use the "Posted Invoice Register",
"Posted Payment Register", and the
current and last period's "Accounts
Payable Trial Balance" reports to go
through each report's records one-by-one
and find the transaction(s) that is causing
the report to be off. Once you have
identified the problem record(s), review
the list below to see if you have any of
the problems. If you dont, you should
call Oracle Payables support to help
debug the problem.

Please provide the following information

for one of the records that prevents you
from reconciling:
SELECT invoice_id, invoice_amount,
amount_paid, discount_amount_taken
FROM ap_invoices_all
WHERE invoice_num = '<problem
invoice>';
SELECT accounting_date,
accrual_posted_flag,
distribution_line_number,
amount,base_amount, posted_flag
FROM ap_invoice_distributions_all
WHERE invoice_id = <invoice_id from
1st select>;
SELECT invoice_payment_id,
accounting_date, accrual_posted_flag,
posted_flag
FROM ap_invoice_payments_all
WHERE invoice_id = <invoice_id from
1st select>;
SELECT payment_line_number,
line_type_lookup_code, amount,
base_amount
FROM ap_payment_distributions_all
WHERE invoice_payment_id =
<invoice_payment_id from previous
select>;
SELECT *
FROM ap_trial_balance
WHERE invoice_id = <invoice_id from
1st select>;
4. Prob: I am using Automatic Offsets
and cancelled invoices are showing on
the Trial Balance report.
Sol: Apply patchset S or higher for
Release 10.7 to get version 80.47 of
apxrtb.opc, or apply mini-pack D for
Release 11.0.4 to get

version 110.11 of apxrtb.opc.

5. Prob: A paid invoice is appearing on
Trial Balance report and the GL date for
the payment is before the GL date of
the invoice.
Sol: Apply patchset Q or higher for
Release 10.7 to get version 80.46 of
apxrtb.opc, or apply mini-pack D for
Release 11.0.4 to get version 110.10 of
apxrtb.opc.
6. Prob: The Trial Balance report does
not print rounding adjustments between
exchange rates for foreign currency
transactions.
Sol: Apply patchset Q or higher for
Release 10.7 to get version 80.46 of
apxrtb.opc, or apply mini-pack D for
Release 11.0.4 to get version 110.10 of
apxrtb.opc.
7. Prob: I am not balancing and the
"Posted Payment Register" is not
printing the functional currency payment
for checks.
Sol: Apply patchset V or higher for
Release 10.7 to get version 80.21 of
APXINDTL.rdf and version 80.31 of
AXPTDCR.rdf, or apply mini-pack E for
Release 11.0.4 to get version 110.11 of
APXPTDCR.rdf.
8. Prob: The invoice amount appears as
many times as it is posted in the "Posted
Invoice Register". The total for the
liability account is incorrect.
Sol: Apply patchset V or higher for
Release 10.7 to get version 80.28 of
APXINPIR.rdf, or apply mini-pack E for
Release 11.0.4 to get version 110.6 of
APXINPIR.rdf.

9. Prob: An Invoice attached to a check

that was voided and reissued is showing
up on the Trial Balance as not paid.
Sol: You will need to delete the
rounding rows in the payment
distributions table and then rebuild the
trial balance. Please log a tar with
support.
To prevent this from happening again,
apply patchset U or higher for Release
10.7 to get version 85.230 of
APXPAWKB.fmb and version 80.16 of
apautob.pls. Apply mini-pack D for
release 11.0.4 to get version 110.73 of
APXPAWKB.fmb and version 110.6 of
apautopb.pls.
10. Prob: I had a system failure during
"Payables Transfer to General Ledger"
and now I want to synchronize my AP
Trial Balance table to the Posted
Invoices and Posted Payments in
Payables.
Sol: Download the rebuild script patch
375496 from Metalink.
11. Prob: The "Accounts Payable Trial
Balance" report shows a negative
"Remaining Amount". The invoices in
question have been imported and have
been posted, paid, and payments have
posted.
Sol: If your "Accounts Payable Trial
Balance" report is showing a negative
amount in the REMAINING column, it
may be due to importing invoices with
the POSTED_FLAG,
ACCRUAL_POSTED_FLAG,
CASH_POSTED_FLAG in
AP_INVOICE_DISTRIBUTIONS
table set to 'Y'.

This interrupts the logical flow of

Payables Transfer to General Ledger
and, more importantly, the subsequent
update to the AP_TRIAL_BALANCE
table.
Distributions do not transfer to General
Ledger if the above named columns have
a value of 'Y' because this value tells the
post process that the item has already
posted. When an invoice is transferred
to General Ledger, the
AP_TRIAL_BALANCE table is
updated using the invoice_id and invoice
amount information from the invoices.
When a payment is transferred to
General Ledger, the payment
information (as it relates to the invoice)
is also inserted into the
AP_TRIAL_BALANCE table, (again
using the invoice_id). Basically
reversing the entry made by the invoice.
When you populate the posted flags at
the time you import invoices, you are
removing their ability to naturally update
the trial balance table. Consequently,
when the payment is made normally
using Oracle Payables, these payments
update the trial balance table. However,
because there was no initial entry to this
table from the invoice, the payment
entry becomes one-sided. This leaves
the "Amount Remaining" column of the
AP Trial Balance Report with a negative
value.
12. Prob: Ive tried everything
mentioned. Is it ok to rebuild the Trial
Balance table to see if it will fix the Trial
Balance?
Sol: Yes, but try to limit the date range
entered into the script. Download the

rebuild script patch 375496 from

Metalink.
13. Prob: I am experiencing
performance problems running the Trial
Balance report.
Sol: You should apply the latest Minipack or Patchset. If this does not solve
your problem, you will need to run a
trace of the program and log a tar with
support.
14. Prob: What articles, white papers, or
manuals should I read for more
information on Trial Balance?
Sol: AP News Volume 13 Apr 07,
2000 Balancing with Accounts Payable
Trial Balance, Oracle Payables User's
Guide, Release 11, p 8-138,
Oracle Payables Users Guide Release
10SC, p 8-127
15. Prob: What are the MetaLink
keywords I should use when searching
for Trial Balance on MetaLink?
Sol: Trial Balance, APXRTB
You can also use the ORA and APP
error codes that appear on the screen or
log file, if relevant.

About the Authors

Phil Merlano is a Senior Technical
Analyst with Oracle Support. Phil has
several years experience with
programming and technical support.
Michael Milano is a Technical Analyst
with an Accounting/Finance background
and has worked with Oracle Support for
more than two years.