Contabilidad GL R12

Accounting to Financial Reporting
Financial Applications Overview
Copyright 2007, Oracle. All rights reserved.
Objectives
After completing this module, you should be able to do the

following:
Identify the steps required to complete the accounting
cycle using Oracle General Ledger
Describe how Oracle General Ledger integrates with
other Oracle eBusiness applications
Understand the accounting to financial accounting
business flow
1-2
Agenda
1-3
Overview
Ledgers
Subledger Accounting
Multi-ledger Processing
Journal Entries
Budgets
Multi-Currency Functionality
Consolidations
Reporting
Agenda
1-4
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Purpose of General Ledger

Other
Subledgers
Manufacturing
Oracle General Ledger
Oracle
Financials
Projects
Human Resources Management
1-5
Customer
Relationship
Management
General Ledger Capabilities
Other subledgers
Review
Edit
General Ledger
Record
Analyze and
manipulate
1-6
Functions and Features
Information access
Data collection
Financial controls
Financial reporting
and analysis
1-7
General Ledger Accounting Cycle
Consolidate
Review/ correct balances

Run reports/ close period
Revalue/translate
Open period
Review
Create/reverse journal entries
Post
1-8
Journal Entry Functions
Create
Run reports
Post
Drill down to
subledgers
Import
Inquiry
1-9
Use Web ADI
Reverse
Sharing Ledgers Across Oracle Applications
1 - 10
Account Structure
Value sets
Segment values
Security rules
Cross-validation rules
Accounting Calendar
Periods
Period types
Currencies
Daily rates
Rate types
Journal Entries
Sources
Categories
Accounting Entries Interface Information
Purchasing
Inventory
Accrued
receipts
Salary/Deductions
Inventory
Costs/COGS
Revenue/Expenses
WIP job and

other costs
Invoices/Payments
Work in
Process
Payroll
Projects
Payables
Additions
Assets
Financial
Analyzer
Specified data
and structures
Revenue, receivables
Cash received
Receivables
Budgeted amounts
General Ledger
1 - 11
Subledger Integration
Subledgers
GL_BALANCES
1 - 12
GL_INTERFACE
Journal
Import
Post
Journals
Reporting and Analysis
Oracle General Ledger provides reporting, consolidating,

and analysis capabilities.
Online account and transaction analysis
Standard reports and listings
Financial Statement Generator reports
Web ADI Report Manager
Enterprise Planning and Budgeting
1 - 13
Interface Data Transformer (IDT)
IDT facilitates the import of data from external feeder

systems to Oracle General Ledger and Global
Consolidation System (GCS).
External Data loaded
into GL_Interface
External Data
1 - 14
IDT Rules
Transform Data
Reformatted Data
Imported to GL
GL_INTERFACE Table
GL Journals
IDT Responsibility and Data Menus
1 - 15
IDT Transformation Rule Sets
Choose from three

different Derivation Types
1. Lookup Table
2. PL/SQL Function
3. String Function
1 - 16
Open Integration with External Processing
Leverages the Business Events System to provide better

control over business processes by:
Being able to customize Oracle General Ledger
processes without having to make costly, timeconsuming modifications to the standard code
Automating certain business processes to reduce
labor-intensive tasks
1 - 17
Open Integration with External Processing: GL

Business Events
GL Business Event
Triggered when. . .
Period Opened
Period Closed
Period Re-opened
Periods opened,
closed, or re-opened
Account Disabled
Accounts disabled in
forms and programs
Journal Import Started

Journal Import starts
Journal Import Completed or completes
Posting Completed
1 - 18
Posting program
completes
Open Integration with External Processing

Benefits
Flexibility of E-Business Suite Processes
Configure the E-Business Suite to adhere to your
business processes, rather than modify your business
processes to adhere to the E-Business Suite
Automation
Common processes, such as closing a period or
disabling an account, can be tied together with
additional processes to achieve better automation
throughout your enterprise
1 - 19
Advanced Global Intercompany System (AGIS)
Subledger
Invoices &
Documents
Web UI
Advanced Global
Intercompany
System
Open
Interfaces/API
Excel
(Web ADI)
XML Publisher
Reports
Dr
General
Ledger
1 - 20
Online
Reconciliation
Reporting
Cr
Subledger
Accounting
Receivables
Payables
AGIS Features
Intracompany Balancing Rules

Used across Subledger Accounting and General Ledger
to balance journals within a legal entity or ledger
Intercompany Accounts
Used across Subledger Accounting and General Ledger
to balance cross legal-entity journals
Support for encumbrance journals
1 - 21
AGIS Journals Balancing Process
Creation:
Journal Mode
1 to 1
1 to Many
Many to 1
Many to Many
If Intercompany and Intracompany lines are mixed:

Balancing API handles all situations
Intercompany accounts are balanced first
before intracompany balancing
1 - 22
AGIS Implementation Considerations
AGIS
Balancing API
Intracompany
Balancing Rules
General Ledger
Posting Program
Intercompany
Accounts
Subledger Accounting Create

Accounting Program
Balancing Entries Created
1 - 23
Agenda
1 - 24
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Elements
Enable
functional
currency
Create
a chart
of accounts
Define
accounting
calendar
1 - 25
Define
a Subledger
Accounting Method
Chart of Accounts Structure
With Oracle General Ledger, you:

Define the account combinations to be used for
transactions, journal entries, and budgeting
Define account hierarchies for reporting and analysis
1 - 26
Chart of Accounts
A list of Accounting Flexfields you create to identify general

ledger accounts
This flexible structure is made up of subfields or
segments
Each segment has a name and a set of values
Company
1 - 27
Division
Department
Account
Project
Business Requirements
Company,
legal entity,
fund
Natural account
categories
Asset, liability,
owner's equity,
revenue and
expense
1 - 28
Division, region,
territory, state,
country
Location,
plant,
office,
store
Cost center,
department,
function
Product,
product line, line
of business,
channel
Project, phase,
task, job, work
order
Creating Vertical Structures
Use vertical parent rollups on specific segments when

possible rather than creating addition segments.
Segment by using vertical Accounting Flexfields.
Example: Division and region are not included in the
posting level.
1 - 29
Division parent
European
Division
Region parent
Western
Region
Child level
Company
Cost
Center
Account
Defining Hierarchies
Define parent/child relationships, including multilevel

hierarchies, to facilitate reporting and analysis.
Top-level
parent
Secondlevel
parents
Children
1 - 30
Western Region
California
East
CA
West
CA
Nevada
East
NV
West
NV
Oregon
East
OR
West
OR
Account Hierarchies
You can set up a variety of flexible parent/child account

hierarchies to match your organizational needs.
Smart
Computers, Inc.
CPUs
Disk
drives
Smart
Computers, Inc.
Printers
New
York
1 - 31
Paris
Chicago
Building the Chart of Accounts Structure
Define a flexible chart of accounts structure:

Create up to 30 segments with a maximum of 25
characters per segment
Maximum total length allowed is 240 characters
Define each segment name and the order in which it

appears
Attach a list of valid values to each segment
XX
XXX
XXXX
XXXX
XXX
Company | Cost Center | Account | Sub-Account | Product
1 - 32
Creating Accounting Flexfields
6. Define security rules

Optional
5. Create aliases
4. Create account combinations
3. Define valid segment values
2. Define an account structure

1. Define a value set
1 - 33
Defining and Assigning Value Sets
Use value sets to control the characteristics and format of

the Accounting Flexfield segment.
Value_set 1
Format:
Char
Value_set 2
Format:
Char
Value_set 3
Format:
Char
Value_set 1
Format:
Char
Max size: 2
Max size: 3
Max size: 4
Max size:2
Validation:
Independent
Validation:
Independent
Validation
Independent
Validation:
Independent
Balancing
Cost Center
Natural
Account
Intercompany
The same value set can be used more than once in the
same Accounting Flexfield structure
1 - 34
Defining the Accounting Flexfield Structure
Define the Accounting

Flexfield structure
1 - 35
Select different
sizes for the
segment display
Set validation
information for
segments
1 - 36
Assign flexfield qualifiers
1 - 37
Management Reporting and Security
Optionally qualify a segment as the management

segment
Perform management reporting
Secure read and write access to Ledger/Management
Segment Value combinations using Data Access Sets
Balancing
Cost Center
Management
Natural
Account
Co
CC
Acct
1 - 38
Intercompany
I/C
Management Reporting and Security Example

Cost Center Hierarchy
No Access
Director A
Vice President
0683
Read/Write
MSV Access
Director A
OU97
Director B
OS69
Create/Post Journals
Update Balances
Run Reports
View Data
1 - 39
Director C
OX53
Management Reporting and Security Example

Cost Center Hierarchy
Read/Write to Parent CC 0683
Vice President
0683
Director A
OU97
Director B
OS69
View Journals
View Balances
View Reports
1 - 40
Director C
OX53
Create/Post Journals
Update Balances
Run Reports
Defining Segment Values
Enter valid values for each segment before using them in

the Accounting Flexfield segments.
1 - 41
Value_set 1
Format:
Char
Value_set 2
Format:
Char
Value_set 3
Format:
Char
Value_set 1
Format:
Char
Max size: 2
Max size: 3
Max size: 4
Max size:2
Validation:
Independent
Validation:
Independent
Validation
Independent
Validation:
Independent
Balancing
Cost Center
Intercompany
01
02
03
100
101
999
Natural
Account
TSAL
1000
9999
01
02
03
Secondary Tracking Segment
Process, analyze and audit business units by two

segments:
Primary Balancing Segment
Company Line of Bus. Department Account Subsidiary

Balancing
Segment
1 - 42
Cost
Center
Segment
Secondary Natural Intercompany

Tracking
Account
Segment
Segment Segment
Revaluation
Closing and
Translation
1 - 43
Secondary Tracking Segment Benefits
Better Audit and Analysis

Provides more detail to retained earnings, cumulative
translation adjustments and revaluation gains/losses
accounts
Better Control and Consistency
Maintains consistency for similar transactions within a
Ledger because this option is set at the Ledger level
Greater Flexibility
Choose any segment, except your balancing or natural
account segment, to act as the secondary tracking
segment
1 - 44
Selecting Account Combinations
To use an account combination, accept the default enabled

check box in the GL Accounts window.
01-100-1420-003
02-100-1420-005
01-200-1420-002
02-100-1420-004
1 - 45
Using Dynamic Insertion
You can dynamically create new account code

combinations when entering data by selecting dynamic
insertion in the Key Flexfield Segments window.
Dynamic Insertion can be selected or deselected at any
time
Define cross validation rules to prevent incorrect
account combinations from being created by dynamic
insertion
1 - 46
Allow Dynamic Inserts
Defining Cross-Validation Rules
Prevent the creation of invalid account combinations by

setting up cross-validation rules.
Define cross-validation rules before entering a chart of
accounts
Use cross-validation rules in combination with dynamic
insertion
Define crossDivision: Region:
Account:
01 US
100 New York 4100 Sales
validation rule
02 Asia
400 Tokyo
7550 Travel
elements
1 - 47
Valid
01 100 4100
Invalid
01 400 4100
Defining Cross-Validation Rules
Have your system administrator add the following reports:

Cross-Validation Rule Violation Report
Cross-Validation Rules Listing Report
Division:
01 US
02 Asia
1 - 48
Region:
100 New York
400 Tokyo
Account:
4100 Sales
7550 Travel
Valid
01 100 4100
Invalid
01 400 4100
Defining Flexfield Security Rules
Restrict data entry, online inquiry, and reporting to specific

values by using flexfield security rules.
Account Segment
Include:
0000 to 9999
Exclude:
1000 to 3999
Available:
Unavailable:
1 - 49
0000 to 0999
4000 to 9999
1000 to 3999
Accounting Calendar
You create a calendar to define an accounting year and the

periods it contains.
1 - 50
Defining Period Types
Each calendar has an associated period type

Pre-defined period types in Oracle General Ledger are
Month, Quarter, and Year
If needed, define your own period types in addition to
the standard periods
Period Type
Periods
Month
01/01/2002
to
12/31/2002
Calendar
=
Jan-02 to
Dec-02
1 - 51
Ledger
Accounting Period Statuses
Each accounting period has one of the following five

statuses:
Never
Opened
Permanently
Closed Period
1 - 52
Open
Period
Future
Enterable
Closed
Period
Unlimited Currencies
You can select predefined currencies or set up your

own customized currencies
You can select a variety of currencies to enter
transactions in multiple currencies
1 - 53
Selecting Currencies
You must select a currency before you can enter

transactions or record balances in that currency.
Enabled
Canadian Dollar
1 - 54
Creating a Ledger
You must create at least one Ledger before you can use
Oracle General Ledger.
Define accounting flexfields
Create the account flexfields
structure with the company segment
Define currencies
Assign responsibilities
1 - 55
Accounting Setup Manager
Creates one accounting setup for each primary ledger

upgraded from a SOB
Defines the accounting context for one or more legal
entities or other business entities
Components consist of:
Legal Entities
Balancing Segment Values
One Primary Ledger and many Secondary
Ledgers
Operating Units
Reporting Currencies
1 - 56
Ledger Options
When you define a Ledger in the Ledger window, you also

specify the accounting practices you will follow for that
Ledger.
Closing
Journaling
Intercompany
Budgetary Control
Multiple Reporting Currencies
1 - 57
Ledger Options
Select Journal Approval

Select Journal Entry Tax
Closing
Journaling
Intercompany
Budgetary Control
1 - 58
Ledger Options
Select Ledger accounts.
Closing
Journaling
Intercompany
Budgetary Control
1 - 59
Linking a Ledger to a Responsibility
Employees from HR
User ID
Many to many
relationship
Responsibility
AR Clerk
AP Manager
GL Supervisor
1 - 60
1 to 1
relationship
at a time
GL Ledger
Chart of Accounts
Calendar
Currency
Sharing a Ledger Across Oracle Applications
Many elements of an Oracle General Ledger Ledger are

shared with other Oracle applications.
Account structure
Value sets
Segment values
Security rules
Cross-validation rules
Accounting calendar Periods
Period Types
1 - 61
Currencies
Daily Rates
Rate Types
Journal
Categories
Sources
Account Hierarchy Editor
Maintaining
Your
Chart of
Accounts
Web ADI Account
Hierarchy Editor
Oracle
General
Ledger
1 - 62
Security Definitions
Secure your setup and definitions by granting specific

privileges to users
You can control which users can:
View a definition, but not modify or execute it
Execute a definition without modifying it
Example: Since MassAllocations and Financial

Statement Generator components are sharable across
ledgers that have the same chart of accounts, you can
secure these definitions so that some
users cannot view or modify the definitions
created by other users.
1 - 63
Replacement for Disabled Accounts
Alternate Accounts
Define an alternate account for an account that is
disabled or end-dated
Subledger Accounting and GL Journal Import processes
replace disabled accounts with alternate accounts
1 - 64
Control Accounts
Ensures control accounts can only contain data from

an approved journal source
Prevents manual journal entry to control accounts
Provides better control
Specify authorized sources for control accounts
Streamlines reconciliation
Enforce consistency between source system and GL
account balance
1 - 65
Account Analysis & Drilldown
Web-based interface that allows you to review and

analyze financial data
View the balances of multiple detail or summary
accounts in a single page
Drill down to supporting journal entries and subledger
transactions
Control display of data by specifying layouts, sort
criteria, or defining filters
1 - 66
Accounting and Reporting Sequencing
Journal sequencing options include:

Accounting Sequence
Sequence GL journals when posted in GL
Sequence subledger journals when completed in
Reporting Sequence
Sequence GL Journals when you close a GL Period
Sequence subledger Journals when you complete the
accounting in SLA
Replaces Accounting Engine (AX) legal sequencing and
Libro Giornale
Assign mutually exclusive sequences

1 - 67
Accounting and Reporting Sequencing

Benefits
Legal Compliance
Addresses business requirements in many countries
Allows fiscal authorities to verify the completeness of a
companys accounting records
Increased Flexibility
Provides greater flexibility in choosing different journal
sequencing options
Sequence journals based on different criteria
1 - 68
Ledgers
Reporting currencies
Journal sources
Journal categories
Balance types
Agenda
1 - 69
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Subledger Accounting (SLA) Overview

XML Publisher
Reporting
Audit,
Reconciliation
& Drilldown
Subledger
Accounting
Tax
Accounting,
Intercompany
& Tax
1 - 70
Analytics
Transaction
Entry
Rule-based accounting engine, toolset and repository

supporting both Oracle E-Business Suite and external
modules
Allows multiple accounting representations for a single
business event
Retains the most granular level of detail in the
subledger accounting model
Introduces a common data model and UI across
subledgers, providing a single source of truth for
financial and management analysis
1 - 71
Subledger Accounting Definition
Benefits
Faster, Easier
Reconciliation
Accounting Standards
compliant
Corporate Rules:
User Editable
Accounting
Subledger Daybooks
Standardization
(Journals) & Balancing
Local Rules: Improved
Reports, inquiries, open
Local Compliance
items, and much more
Automate Apples to
Apples Adjustments
Multiple Representations
Improved Auditability
Common Posting to GL
Ledgers
Improved Internal Control
Real time or Periodic
What is it?
Accounting Rules
1 - 72
Subledger Accounting Engine
Controls accounting entries for all entities

Provides definition and maintenance of rules
Provides drilldown capability to fully auditable
entries
Simplifies account reconciliation
1 - 73
Agenda
1 - 74
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Simultaneous Opening and Closing of Periods
Programs available for multiple ledgers:

Open Period
Close Period
Gapless Close Period
Permanently Close Period
1 - 75
Simultaneous Year-End Closing Journals
Generate the following Closing Journals programs for

multiple ledgers in a single submission
Create Balance Sheet Closing Journals
Create Income Statement Closing Journals
1 - 76
Simultaneous Currency Translation
Translation:
Translate balances across multiple ledgers
simultaneously
Access:
From the Translate balances form
By submitting the Translation program from the Submit
Request form
1 - 77
Financial Reporting Across Ledgers

Use the Run Individual Reports form to specify a single
ledger or a ledger set at runtime when generating FSG
reports.
To leverage the use of ledger sets with FSG reports, you
must define a ledger set with a default ledger assigned.
Running standard reports with ledger sets does not
require a default ledger be assigned to the ledger set.
1 - 78
Simultaneous Currency Translation
Translation:
Translate balances across multiple ledgers
simultaneously
Access:
From the Translate balances form
By submitting the Translation program from the Submit
Request form
1 - 79
Agenda
1 - 80
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Performing Journal Entry Functions
Create
Run reports
Post
Drill down to
subledgers
Import
Inquiry
1 - 81
Use Web ADI
Reverse
Types of Journal Entries
Manual
Journal
Entry
1 - 82
Reversing
Journal
Entry
Recurring
Entries
Mass
Allocations
Journal Creation Methods
Manual Entry
Reversals
Journal Import
Recurring
MassAllocations
1 - 83
Web ADI
Automatic Journal Copy
AutoCopy Batch
Copy an existing journal batch to create a new journal
batch with the same journals
Change the following for the journal batch:
Batch Name
Period
Effective date
Journal batch with any status can be copied
1 - 84
Integrated Web-based Spreadsheet Interface
Journal Wizard
Launch spreadsheet web-interface from GL responsibility
to create actual, budget, or encumbrance journals
Import data from text files to create journals
Budget Wizard
Launch spreadsheet web-interface from GL responsibility
to download, modify, and upload budget amounts
Compare budget amounts and actual amounts
Create Graphs
Add Budget Notes to add descriptions
1 - 85
Integrated Web-based Spreadsheet Interface

Benefits
Increased Flexibility
Access spreadsheet directly from the web-interface

Leverage familiar spreadsheet functionality
Customize spreadsheets
Work offline
Enter recurring journals from saved spreadsheets
Reduced Costs
Reduce Training Costs
Reduce IT Costs
1 - 86
Journal Components
Every journal entry in Oracle General Ledger has three

components.
journals
Enter
Batch
Header
Every journal entry

belongs to a batch and
shares the same period
1 - 87
Lines
Grouping Journals into Batches
You can optionally organize journal entries with common

attributes into batches.
Batch 01 Mar-02 journal entries

Batch 02 Accrual journal entries
Batch 03 Euro journal entries

Batches can contain an unlimited number of journal entries,
which must share the same accounting period.
1 - 88
Manual Journal Entries
A manual journal entry is entered directly into Oracle

General Ledger.
Functional
currency entries
Statistical
entries
Intercompany
entries
Foreign currency
entries
Typical manual journal entries

1 - 89
Performing Additional Journal Actions
Reverse Journal
Post
1 - 90
Change Period
Check Funds
Reserve Funds
View Results
Posting Journals
There are three methods to post journal batches:
batch, manual, and automatic
Account Balance
Enter journal
Post journal
1 - 91
Prepost
$500
Journal entry
$ 25
After post
$525
Report and inquire

on updated
account balances
Posting to a Prior Period
July
Open
Current period
1 - 92
June
Open
May
Closed
Automatic Posting
Define criteria
Schedule
Submit
Review report
1 - 93
Performing Online Inquiries for Accounts and

Journal Entries
Journal Enter
Account Inquiry
Journal Inquiry
Balance information
Account Information
T Accounts
Activity Summary
Drilldown to
subledgers
1 - 94
Dr
Cr
Reversing Journal Entries
You can generate a reversal of any journal entry.

You can reverse a journal entry only once.
You can reverse a reversing journal entry.
Original
Dr.
Rent Expense..10,000 functional dollars

Cr. Cash...10,000 functional dollars
Reversal
Dr.
1 - 95
Cash......10,000 functional dollars

Cr. Rent Expense..10,000 functional dollars
Creating Reversing Journals
More Actions
Enter Journals
More Details
Reverse
Journals
1 - 96
Choose a reversal
period to create
reversing journal
entry.
Enter a reversal
period. Reverse
at later time.
Generate reversals for

predefined period
Reversing Journals Automatically
Define AutoReverse criteria by

journal category
Create journal entries

Balance type: Actual
Category: AutoReverse enabled
Submit request:
Program - Automatic
Reversal
1 - 97
Or
Set profile option

GL: Launch
AutoReverse After
Open Period to Yes
Journal Reversal Criteria
Assign criteria to journal categories to automatically select

journal entries to reverse.
Reversal method: Switch Dr/Cr or Change sign

Reversal Period rule
Select AutoReverse checkbox
Select AutoPost Reversal checkbox
1 - 98
Journal Reversal Criteria
Automatically reverse qualified journal entries
Run the
Open Period
program
1 - 99
Run the
Automatic
Reversal
program
Journal Reversal Benefits
Prevents reversal of journals with frozen sources

Benefit: Enforces consistency between source system
and GL account balance
Prevents reversal of unposted journals

Benefits:
1 - 100
Improves data integrity

All reversals can be tied back to the originating journal
Improves auditability
Recurring Journals
Define recurring journals for transactions that repeat every

accounting period, such as accruals, depreciation charges,
and allocations.
1 - 101
Recurring Journal Types
Three major types of recurring journals:

Skeleton
Dr.
Temporary Labor..<No Amounts>

Cr. Salaries Payable..<No Amounts>
Standard
Dr.
Auto Lease Expense..10,000 dollars

Cr. Accounts Payable....10,000 dollars
Formula
Dr.
1 - 102
Bad Debt Expense..<Variable Amounts>

Cr. Bad Debt Reserve..<Variable Amounts>
Formula Recurring Journals
For formula journals:

Create the formulas that Oracle General Ledger uses to
calculate the journal amount for each line.
Each formula can contain an unlimited number of steps.
For each step in the formula, enter an operator and an
argument.
Operators
1 - 103
Arguments
$ 500 or
01-100-2100
MassAllocations
MassAllocations: A single journal entry formula that

allocates revenues and expenses across a group of cost
centers, departments, divisions, or cost centers.
Total rent
Chicago rent
1 - 104
1/3
1/3
1/3
Paris rent
Tokyo rent
MassAllocations versus Recurring Journals
1 - 105
Type of Entry
MassAllocations
Recurring Journals
Formula Entries
Yes
Yes
Standard Entries
Yes
Yes
Skeleton Entries
Yes
Yes
Currency
Functional, Foreign,
or STAT
Functional or STAT
Formulas per
Journal Line
One formula for

many lines
One formula per line
Formula
A*B/C
Any formula
Journal Line Reconciliation
Manually or automatically reconciles journal lines that

should net to zero
Formerly known as the GL Entry Reconciliation feature
within Oracle Financials Common Country Features
Now part of Oracle General Ledger and renamed to
Journal Line Reconciliation
1 - 106
Agenda
1 - 107
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Budgeting
Oracle General Ledger gives you a variety of tools to

create, maintain, and track your budgets, including the
ability to upload budget amounts from an Excel
spreadsheet.
January 2006
Cost Center 100
1 - 108
Actuals
Budgets
Variance
Salaries
14,000
15,000
1,000
Supplies
4,000
3,500
(500)
Travel
1,500
1,700
200
TOTAL
19,500
20,200
700
Budgets
Budgets help you manage your business by projecting

revenues and expenses.
December 2006
Cost Center 100
Actuals
Budget
14,000
4,000
15,000
3,500
1,000
(500)
Travel
1,500
1,700
200
TOTAL
19,500
20,200
700
Salaries
Supplies
1 - 109
Variance
Anatomy of a Budget
A budget consists of periods, accounts, and amounts.
Name: FY06PLAN
Jan-2006 to Dec-2006
Periods
Accounts
CC100
CC200
1 - 110
..
..
$3000
$1500
Amounts
Available Methods
Oracle
General
Ledger
Web ADI Budget
Wizard
Enterprise
Planning
and
Budgeting
Non Oracle
Systems
1 - 111
Multiple Versions
Copy existing budgets to create multiple versions of a

budget for what if analysis
Aggressive Growth Moderate Growth

Division 1
Division 1
1 - 112
Slow Growth
Division 1
Define Budget Organizations
Maintenance
CC #100
Administration
CC #200
Engineering
CC #300
1 - 113
Entry Methods
Oracle General Ledger
Transfer budget amounts

Create MassBudget journals
Create budget formulas
Use the Web ADI Budget
Wizard
Upload budgets
Enter budget journals
Enter budget amounts
1 - 114
Creating Journals
Budget Entry
Method
Journal Entry
Created?
Budget Amounts
No
Budget Journals
Budget Formulas
No
MassBudget Journals
Transferred Budget
Amounts
Budget Wizard
No
Journal Wizard
Upload Budgets
1 - 115
No
Loading with Web ADI
Budget Wizard or
Journal Wizard
A/C
01.100.1120.000.000.000
01.100.4160.000.000.000
01.100.4199.000.000.000
Debit
$100
Credit
$75
$25
Oracle
General Ledger
GL_BUDGET_INTERFACE
Table
1 - 116
Budget Wizard: Overview
Budgets
Budgets
A/C
A/C
01.100.1120.000.000.000
01.100.1120.000.000.000
01.100.4160.000.000.000
01.100.4160.000.000.000
01.100.4199.000.000.000
01.100.4199.000.000.000
Debit
Credit
Debit
Credit
$100
$100
$75
$75
$25
$25
Excel Spreadsheet
1 - 117
Budget
Budget
Organizations
Organizations
Agenda
1 - 118
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Foreign Currency Concepts
Three key concepts in Oracle General Ledger that pertain

to foreign currency:
Conversion
Revaluation
Translation
1 - 119
Conversion
Oracle General Ledger converts journal amounts entered

in a foreign currency to functional currency equivalents
using daily conversion rates.
Conversion
Yen
Dollar
Foreign currency
1 - 120
Functional currency
Conversion Example
Entered Journal Entry Lines

DR. Accounts Receivable.10,000 Euro
CR.
Revenue10,000 Euro
Foreign currency
CONVERT 1 Euro = .8 US Dollars

DR. Accounts Receivable. 8,000 US$
CR.
Revenue... 8,000 US$

Functional currency
1 - 121
Revaluation
Revalue account balances to reflect the change in the

foreign currency rate from the date a transaction is entered
and the reporting date.
Original U.S. Receivable
1000 Euro
550 U.S. Dollars
Paris
Revalued U.S. Receivable

1000 Euro
600 U.S. Dollars
USD Unrealized Gain
50 U.S. Dollars
1 - 122
New York
Revaluation Example
Entered Journal Entry Lines
DR. Accounts Receivable.10,000 Euro
CR.
Revenue10,000 Euro
Convert 1 Euro = .8 US Dollars

DR. Accounts Receivable. 8,000 US$
CR.
Revenue... 8,000 US$
REVALUE 1 Euro = .81 US Dollars

DR. Accounts Receivable. 100 US$
CR.
Unrealized Gain.. 100 US$
1 - 123
Translation
Through foreign currency translation, you can restate your

functional currency account balances into a reporting
Functional
currency.
Functional currency
Balance Sheet
Assets
Liabilities
100,000
60,000
Period end
Rate = 0.75
Owner's Equity
Period end
Rate = 0.75
Foreign currency
1 - 124
40,000
Foreign
Balance Sheet
Assets
Liabilities
75,000
45,000
Historical
Rate = 0.70
Owner's Equity
28,000
Translation Rates
General Ledger selects translation rates based on the GL

Account Type and Translation Rate Type
GL Account Type
Period-End
Period-Average
Monetary Assets,
Liabilities
Non-Monetary Assets,
Liabilities
Revenue, Expense
Equity
1 - 125
Historic
Currency Rates Manager Description
A user-friendly tool to manage daily and historical rates

Global companies can now:
Maintain consistency among
different conversion rates and
currencies
Minimize imbalances during
intercompany eliminations due
to exchange rate differences
Maintain daily rates and
historical rates more easily
1 - 126
Currency Rates Manager Description (continued)
Daily Rates
1 - 127
Upload daily rates from a

spreadsheet or enter and
maintain rates in the new
Web-interface
Cross Rate Rules

automatically calculate the
cross rates between two or
more currencies
Historical Rates
Upload and download
historical rates via a
spreadsheet
Added security prevents
uploading rates to closed
periods
Currency Rates Manager Features
Use to manage daily and historical rates

Global companies can:
Maintain consistency among different conversion rates
and currencies
Minimize imbalances during intercompany eliminations
due to exchange rate differences
Maintain daily rates and historical
rates more easily
1 - 128
Currency Rates Manager Features
Daily Rates:
Upload daily rates from a
spreadsheet or enter
and maintain rates in the
new Web-interface
Cross Rate Rules
automatically calculate
the cross rates between
two or more currencies
1 - 129
Historical Rates:
Upload and download
historical rates via a
spreadsheet
Added security prevents
uploading rates to closed
periods
Currency Rates Manager Benefits
Easy-to-Use Interface
Enter and maintain daily rates in the new Web-interface
or spreadsheet interface
Efficiency
Quickly upload daily and historical rates from a
spreadsheet
Copy historical rates from one Ledger to another
Consistency
Apply Cross Rate Rules to ensure consistency across
currency rates by automatically calculating the cross
rates between two or more currencies
1 - 130
Cross-Ledger and Foreign Currency Allocations
Cross-Ledger Allocations
Perform allocation in one ledger based on amounts from
another ledger
Perform allocations in multiple ledgers based on a single
formula
Foreign Currency Allocations

Create allocations in foreign currencies
Select treatment of converted amounts
1 - 131
Cross-Ledger and Foreign Currency Allocations

Benefits
Operational Efficiency
Reduce operational time by creating a single allocation
definition spanning multiple ledgers instead of creating
separate allocation definitions for each ledger
Flexibility
Manage your allocations process across your entire
enterprise rather than according to your accounting setup
Create allocations in foreign currencies
1 - 132
Entered Currency Reporting and Analysis
View balances for amounts entered in the ledger

currency separately from amounts entered and
converted to the ledger currency
View amounts entered in a specific currency
FSG Reports
Online Account Inquiry
Create journals based on account balances

entered in a specific currency
Recurring Journals
Mass Allocations
1 - 133
Acct
Currency
Entered
Debit
Cash
USD
1,000
Cash
GBP
500
Credit
Ledger Currency: USD
1 - 134
Converted
Debit
1,200
Credit

Benefits
Better Information
Perform currency analysis on entered ledger currency
amounts for valuation and analysis
Flexible Allocations
Create allocations based on amounts entered in a specific
currency
1 - 135
Agenda
1 - 136
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Consolidations
With Oracle General Ledger, you can consolidate any

subsidiaries that use different ledgers, even those with
different charts of accounts, currencies, and calendars.
Subsidiary 1
Subsidiary 2
Subsidiary 3
Run Consolidation
Parent
1 - 137
Consolidating Data in Multiple Instances
Use Web ADI to copy data from another instance into a

"dummy" Ledger.
Oracle
Instance A
Oracle
Instance B
Web
ADI
Extract
Subsidiary 1
Ledger
1 - 138
Web ADI
Journal
Entry
Spreadsheet
"Subsidiary 1"
dummy Ledger
Set
Consolidate
Parent
company
Ledger
Consolidation Workbench
The Consolidation Workbench and State Controller provide

a central point of control for consolidating an unlimited
number of subsidiaries to your parent Ledger.
Access all
consolidation steps
Monitor consolidation
process
1 - 139
View mappings
and hierarchies
Find Consolidation Processes
State Controller
Preparation/Transfer
Mapping
Mapping Set
Translation Status
Transfer
Transfer Set
Review Journal
Post
Elimination Set
Elimination
Report
Elimination
1 - 140
Consolidation Mapping
Set of instructions for
mapping accounts or
account segments from a
subsidiary Ledger to the
parent Ledger
Identifies parent, subsidiary,

methods, currency, effective dates,
consolidation run options,
segment mapping rules, account
mapping rules, and usage type
Mapping Rules
Subsidiary
Ledgers
Controls data
consolidation into the
parent Ledger
Parent
Ledger
Define or modify a consolidation mapping for each

subsidiary you want to consolidate
1 - 141
Consolidation Mapping
Select a consolidation
method
1 - 142
Select Balances
Select Transactions
Enter a currency
Consolidate ledgers
with average balance
processing selected
Streamlined Consolidation Mappings
Chart of Accounts Mapping

Define mappings between two charts of accounts
Share mappings across Consolidation Definitions for
pairs of parent and subsidiary ledgers that share the
same chart of accounts and mapping rules
Use mappings for secondary ledgers
Secure mappings using definition access sets
1 - 143
Consolidation Mappings
Usage
Transfer journals and balances from a subsidiary ledger
to a consolidation ledger
Propagate journals from the primary ledger to secondary
ledger(s)
1 - 144
Consolidation Mappings
Maps any two charts of accounts

Source Chart of
Accounts
Co
Dept
Acct
Target Chart of
Accounts
Assign single value
Copy value
Use rollup rules
I/C
1 - 145
LE
LOB
Acct
Consolidation Mappings Benefits
Reduced Setup and Maintenance

For same pair of chart of accounts and same mapping
rules:
No need to create a mapping per source/target ledger;

Define one mapping and apply it repeatedly to multiple
source/target ledger pairs
Fewer mappings to maintain going forward
1 - 146
Mapping Rules
You can define

segment rules,
account rules or a
combination of both
For segment rules, define a

segment rule action for
each segment in the
parent's chart of accounts,
but you cannot define
more than one action
1 - 147
Account rules override

segment rules, if there is
a conflict. When this
happens:
Use segment rules to
define the default
mapping.
Use account rules to
define exceptions.
Using Account Mapping Rules
Account rules map a specific subsidiary account or range

of accounts to a specific account in the parent Ledger.
Subsidiary
02.300.5410.100
maps to
Parent
01.5000.100
Low 02.400.5400.100
High 02.400.6999.100
1 - 148
01.5200.100
Using Segment Mapping Rules
Segment rules map subsidiary account segments to parent

account segments.
Subsidiary
Department
Account
Product
1 - 149
maps to
Parent
Cost Center
Account
Location
Using Segment Rollup Rules

A rollup rule tells General Ledger what detail level of information to
transfer and how to roll that information up into the parent.
Rule
Description
Parent Segment
Detail Value
Subsidiary values rollup into the specified

parent detail segment value.
Transfer Level
Specifies whether to rollup detail or

summary data.
Using
Specifies whether Parent, Detail Ranges, or

Parent Ranges from subsidiary are mapped.
Dependent on Transfer Level selected.
Subsidiary
If you specify Parent in the Using field, enter
Segment Parent
the parent account value for the subsidiary.
Value or
If you specify Detail Ranges or Parent Ranges,
Segment Ranges enter the account ranges for the subsidiary.
1 - 150
Using Segment Rollup Rules
Transfer level
Results
Detail
Maps range of detail values from subsidiary Ledger

into one detail value in parent Ledger.
Detail
Maps a parent value from subsidiary Ledger into a

detail value in parent Ledger.
Summary
Maps a subsidiary segment parent value into a

segment value in parent Ledger to consolidate
balances from the summary account associated with
the subsidiary segment parent value.
Summary
Maps one or more ranges of subsidiary segment

parent values into a segment value in parent
Ledger.
Define a rollup rule for any segment value mapping rules assigned
with the action Use Rollup Rules From.
1 - 151
Hierarchy Viewer
-
Vision Corporation (UK) (Vision Corporate Mapping)

Currency: GBP
Calendar: Fiscal
Chart of Accounts: Co-Dept-Acct
Vision Operations (USA) (Vision Operations Mapping)

+
Currency: USD
Calendar: Accounting
Chart of Accounts: Co-Dept-Acct-Sub-Acct-Prod
Vision Services (USA) (Services to Corporate)

Currency: USD
Calendar: Weekly
Chart of Accounts: Co-Serv Dept-Serv Acct-Prod
Vision Services (SNG) (Distribution to Corporate)

Currency: SGD
Calendar: Accounting
Chart of Accounts: Co-Dept-Acct-Prod
1 - 152
Preparing Subsidiary Data
Before transferring balances from a subsidiary Ledger to a

parent, prepare your subsidiary data by:
Revaluing balances
Translating to functional currency
Running trial balance reports
Revalue balances
Subsidiary
Ledger
1 - 153
Translate balances
Run reports
Posting Consolidation Journal Entries
Run Journal Import
Review
Run reports
1 - 154
Post
Creating Eliminating Entries
Company A
1 - 155
Company B
Agenda
1 - 156
Overview
Ledgers
Journal Entries
Budgets
Consolidations
Reporting
Reporting Options
Reporting
Function Rxi
Disc
OI Std
FSG Web ADI
EPB
Review Balances
Summary/detail
--Journals
---Subledger
-----Preseeded
- ----
Create Financials
- --Create Report Sets
- ----
Auto Schedule
- ---
Publish to web
- -- Query live data
--Snapshot
- -1 - 157
BIS
Financial Statement Generator
Use Oracle General Ledger's Financial Statement

Generator (FSG), a powerful and flexible report building
tool, to build your own custom financial reports without
programming.
Row
Column
Report
1 - 158
Defining Row Sets
Define the format and content of rows in financial reports.
Row Set A
Sales
Returns
Net Sales
Income Statement
Company 1
PTD
3,000
1,000
2,000
YTD
6,200
1,000
5,200
Income Statement
Division 10
Row Set A
1 - 159
Sales
Returns
Net Sales
THIS YR
300
100
200
LAST YR
620
100
520
Defining Column Sets
Define the format and content of columns in financial

reports.
Income Statement
Company 1
Column Set A
Sales
Returns
Net Sales
PTD
3,000
1,000
2,000
YTD
6,200
1,000
5,200
Balance Sheet
Company 1
Column Set B
Cash
Investments
Receivables
1 - 160
THIS YR
100
600
980
LAST YR
200
400
700
Defining Ad Hoc Reports
Create financial reports on the fly by defining ad hoc

reports in the Run Financial Reports window.
Income Statement
Company 1
Column Set
Sales
Returns
Net Sales
PTD
3,000
1,000
2,000
Row Set
1 - 161
YTD
6,200
1,000
5,200
Applications Desktop Integrator (Web ADI)
Through Web ADI, you can create journal entries and

reports, and perform budget entry, submission, publishing,
and analysis within an Excel spreadsheet environment.
1 - 162
Journal Wizard
Analysis Wizard
Budget Wizard
Request Center
Report Wizard
Account Hierarchy Editor
Enterprise Planning and Budgeting

Financial
Financial
Statistical
Statistical
Operational
Operational
External
External
New Capabilities
Access
Budget Upload from Excel
SQL Access to Shared Data
Improved Security Management
Presentation
Professional Quality Reporting
Calculations
Budgeting in Multiple Currencies
Additional Budget Templates
Perform Multi-Dimensional
Analysis within Existing
Relational Database
1 - 163
E-Business Intelligence
You can analyze a broad range of enterprise data provided

by the Oracle E-Business Suite using an extensive set of
analytical reports.
Components
Reports
1 - 164
Performance
measures
Workbooks
Oracle Discoverer
Oracle Discoverer provides access to Information

contained in data marts, data warehouses, and online
transaction processing systems.
1 - 165
XBRL Financial Reporting Features
XBRL Financial Reporting is an open specification for

software that uses eXtensible Markup Language (XML)
data tags, together with a taxonomy, to describe
business reporting, including financial information
An XBRL Taxonomy is a vocabulary or dictionary
created to a standard, and compliant with the XBRL
Specification
XBRL Financial Reporting is supported in GL through

its Financial Statement Generator (FSG)
1 - 166
XBRL Financial Reporting Features
Create XBRL reports (instance documents) in the Financial

Statement Generator (FSG) by:
Loading XBRL Taxonomies into your Oracle instance
using a standard program
Linking taxonomies from XBRL elements to FSG Row
Sets
Using the XBRL output option when submitting
financial reports
1 - 167
XBRL Financial Reporting Benefits
Auditability
Achieve greater transparency and auditability of your
companys financial information
Integrated Solution
Directly integrated with FSG enabling XBRL Financial
Reporting at the source
Reuse existing FSG reports and components
Link your unique chart of accounts to the standardized
elements of an XBRL taxonomy
Submit your XBRL Financial Reports in all of the FSG
output options
1 - 168
GL Standard Reports Integration With XML

Publisher
Checks
Invoices
XML Publisher
Labels
Reports
Destinations
1 - 169
XML/EFT/
EDI
Simultaneous Accounting for Multiple Reporting

Requirements
Simultaneous management of accounting for all
reporting requirements
Define legal entities and setup for each accounting and
reporting requirement using the Accounting Setup
Manager
Integration with Subledger Accounting enables Oracle
General Ledger to perform accounting for all reporting
requirements of a legal entity simultaneously
1 - 170
Summary
In this module, you should have learned how to:

Identify the steps required to complete the accounting
cycle using Oracle General Ledger
Describe how Oracle General Ledger integrates with
other Oracle eBusiness applications
Understand the accounting to financial accounting
business flow
1 - 171

Contabilidad GL R12

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Accounting to Financial Reporting

Financial Applications Overview

Copyright 2007, Oracle. All rights reserved.

After completing this module, you should be able to do the

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Copyright 2007, Oracle. All rights reserved.

Copyright 2007, Oracle. All rights reserved.

Purpose of General Ledger

Oracle General Ledger

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General Ledger Capabilities

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Functions and Features

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General Ledger Accounting Cycle

Review/ correct balances

Copyright 2007, Oracle. All rights reserved.

Journal Entry Functions

Use Web ADI

Copyright 2007, Oracle. All rights reserved.

Sharing Ledgers Across Oracle Applications

Copyright 2007, Oracle. All rights reserved.

Accounting Entries Interface Information

WIP job and

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Copyright 2007, Oracle. All rights reserved.

Reporting and Analysis

Oracle General Ledger provides reporting, consolidating,

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Interface Data Transformer (IDT)

IDT facilitates the import of data from external feeder

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IDT Responsibility and Data Menus

Copyright 2007, Oracle. All rights reserved.

IDT Transformation Rule Sets

Choose from three

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Open Integration with External Processing

Leverages the Business Events System to provide better

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Open Integration with External Processing: GL

Journal Import Started

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Open Integration with External Processing

Copyright 2007, Oracle. All rights reserved.

Advanced Global Intercompany System (AGIS)

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Intracompany Balancing Rules

Support for encumbrance journals

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AGIS Journals Balancing Process

If Intercompany and Intracompany lines are mixed:

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AGIS Implementation Considerations

Subledger Accounting Create

Balancing Entries Created

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Copyright 2007, Oracle. All rights reserved.

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Chart of Accounts Structure

With Oracle General Ledger, you:

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A list of Accounting Flexfields you create to identify general

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