Oracle Purchasing Online Accruals: An Oracle White Paper
Oracle Purchasing Online Accruals: An Oracle White Paper
Online Accruals
An Oracle White Paper
July 2014
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Online Accruals – Setup and Usage
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SECTION 1 PURPOSE, SCOPE AND APPLICATION
This white paper is intended to aid users in verifying common setup steps and provide usage relating to
accrual methods and processes, involved in Release 12 (R12). The document takes users through a
complete cycle of Online Accruals covering all relevant aspects.
This white paper is intended for all users, consultants and support analysts of the Oracle Procurement
Application. Anyone using this document is expected to have the basic knowledge of Oracle Application
setup steps and a firm understanding of accounting principles, apart from having a basic knowledge of
SQL*Plus.
SECTION 2 INTRODUCTIONS
This section is to provide a broad overview of the Online Accrual and Online Accrual accounting process
in R12. It also provides explanations of common terms and concepts to include accrual, accrual
accounting, types of purchase accruals in Oracle Applications and the modules involved.
2.1 Overview of Accruals and Accrual Accounting
Accruals are an accumulation of expense that is recognized before cash is paid or accruals can be liabilities
to pay for goods or services that have been received, but have not been paid or invoiced.
Accrual accounting is recognition of revenue when earned and expenses when incurred, even though cash
has not been received or paid.
An example of a typical Accrual process: I have employees that earn money through the end of July.
Their actual pay date is not until August 5th. So at the end of July I would accrue the money the
employees have earned but not been paid, to accurately reflect expenses in my financial statements. At
the beginning of the next period I would reverse the accrual. When the employees get paid on the 5th,
the entire amount of the payroll would then hit actual expenses.
2.2 Types of Accrual Methods in Purchasing.
There are two types of Accrual methods used in Purchasing:
1. Accrue on Receipt also known as Online Accruals or Perpetual Accruals
2. Accrue at Period End also known as Period End Accruals or Periodic Accruals
Accrue on Receipt:
Accrue on Receipt means that when a receipt is saved, accrual transactions are immediately recorded in
the receiving subledger or inventory subledger based on the item type. The Create Accounting process
then must be submitted separately to generate the receipt accounting in the Subledger Accounting (SLA)
and the General Ledger (GL). This is also known as ‘online’ accruals or ‘perpetual’ accruals.
All items with a destination type ‘inventory’ and outside processing, are accrued on receipt. For items with
a destination type of ‘expense’, the option of accruing on receipt or at period end is available. This
depends upon the business requirement of the organization.
The AP and PO Accrual Reconciliation report, Miscellaneous Accrual Reconciliation report or the
Summary Accrual Reconciliation report are used to view online accruals. These reports are used to
reconcile an online accruals balance within the GL.
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For items with a destination type of Expense the Receipt Accrual-Period End process can only be used.
Expense items typically are not accounted for on a daily basis. Most companies find it easier to account
for and reconcile these expenses at month-end rather than at the time each individual expense is incurred.
The Uninvoiced Receipts report should be used to view period-end accruals. This report is used to
reconcile period end accruals with the GL.
2.3 Modules Involved in Oracle Application
The online accrual accounting involves the following modules:
▪ Oracle Purchasing
▪ Oracle Payables
▪ Oracle Inventory
▪ Oracle Cost Management - SLA
▪ Oracle General Ledger
2.4 Prerequisites
The pre-requisites to enable Online Accruals are as follows:
▪ Installation of required modules
▪ Define Expense Accounts Payable (AP) accrual account and Inventory AP accrual account in the
GL module
▪ Create a Subledger Accounting Method (SLAM)
▪ Assign the correct SLAM to the Ledger
▪ Enable Online Accruals at Purchasing Options
2.5 R12 Online Accrual Reconciliation Process
In R12 the Online Accrual process must be carefully reviewed before implementation. There are different
components involved in the process. Each component performs a separate action in moving and verifying
the transactions from the Purchasing tables to the Receiving Subledger (rcv_receiving_sub_ledger) to SLA
and finally to the GL.
After completing the receipt transactions and invoice matching, the create accounting program must be
run in final mode along with the subsequent transfer of entries to the GL, after which the accrual
reconciliation process must be started. Submit the Accrual Reconciliation Load Run program with
transaction date as the parameter to populate the data in the tables cst_reconciliation_summary,
cst_ap_po_reconciliation and cst_misc_reconciliation. Then run the Accrual Reconciliation report for the
operating unit to start the reconciliation process
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SECTION 3 TOP LEVEL VIEW OF ONLINE ACCRUAL FLOW IN R12
3.1 R12 Online Accruals with Expense Destination
If a Purchase Order (PO) which is set to online accruals (accrue at receipt) is received and delivered to an
expense destination, receipt accounting happens in the receiving subledger for both receive and deliver
transactions. Then submit the Create Accounting process manually to generate the receipt accounting in
SLA and the GL. This receipt accounting includes encumbrance reversal entries if the PO is encumbered;
otherwise, it will just include the actual entries.
Technically when a PO is set to online accruals (accrue on receipt) and is received, the Receiving
Transaction processor generates the accounting entries in the receiving subledger
‘rcv_receiving_sub_ledger’ upon receipt and delivery of the PO. Then the create accounting should take
place to create the SLA journals which will insert records into the tables ‘xla_ae_headers’ and
‘xla_ae_lines’. These accounting entries will be available in the table xla_ae_lines. The event type code in
xla_ae_headres for these actual entries will be ‘RECEIVE’ for receipt accounting and
‘DELIVER_TO_EXPENSE’ for delivery accounting. The SLA journals can be transferred to the GL
with the parameters 'Transfer to GL' and 'Posting in GL' as Yes when submitting the Create Accounting
program.
Description: Figure 2 displays the top level accrual accounting flow for expense destination PO
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The event type code in ‘xla_ae_headres’ for these actual entries will be ‘RECEIVE’ for receipt accounting
and ‘PO_DEL_INV’ for delivery accounting. The SLA journals can be transferred to the GL with
parameters 'Transfer to GL' and 'Posting in GL' as Yes while submitting the Create Accounting program.
Description: Figure 3 displays the top level accrual accounting flow for inventory destination PO
In Release 12, it is imperative that each of the following accounts used in the online accrual process are
set with separate and distinct accounts. The following setups are used in the online accrual process:
• Enable Accrue on Receipts at Purchasing Options
• Expense AP Accrual Account
• Setup Select Accrual Account
• Receiving Inventory Account
• Inventory AP Accrual Account
• Invoice Price Variance Account
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Description: Figure 4 displays the online accrual setups at Purchasing Options
Setup a GL account to accumulate the expense AP accrual for Purchasing. This is the account used by
Purchasing to accrue AP liability for expense items at time of receipt, when the expense accrual option is
at receipt or at period-end.
Navigate from the Purchasing Responsibility to Setup>Organization>Purchasing Options>Expense AP
Accrual Account
Description: Figure 5 displays the Expense AP Accrual Account setups at Purchasing Options
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Description: Figure 6 shows defining the accrual account in the Select Accrual Accounts form
Description: Figure 7 displays the Receiving Inventory Account setup at Receiving Options
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4.2 Oracle Inventory
4.2.1 Define Inventory AP Accrual Account
Setup a GL account to accumulate the inventory AP accrual for this organization. This is the account used
by Purchasing to accrue payables liability when items are received. This account represents the uninvoiced
receipts and is usually part of the AP liabilities in the balance sheet. Payable relieves this account when the
invoice is matched and approved.
Navigate from the Inventory Responsibility to Setup>Organization>Parameters>Other Accounts
Description: Figure 8 displays the Inventory AP Accrual Account setups at Organization Parameters
Description: Figure 9 displays the Invoice Price Variance Account setups at Organization Parameters
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SECTION 5 PROGRAM AND REPORTS USED FOR ONLINE ACCRUAL PROCESS
The program populates the data into the tables cst_ap_po_reconciliation, cst_reconciliation_summary,
cst_misc_reconciliation and cst_reconciliation_build. In an R12 upgraded instance the ‘From Date’
specified is ignored and it is run from the start of the transaction history. Write off transactions from 11i
will be upgraded and loaded into the cst_write_offs and cst_write_off_details tables.
Description: Figure 10 displays the Accrual Reconciliation Load run program data flow
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Create Accounting-Cost Management is owned by the Cost Management module to process the
transactions from various subledgers to SLA and the GL. The Create Accounting-Cost Management
request has to be submitted manually to transfer the subledger journal entries to SLA and the GL. The
program creates accrual journal entries, accrual reversals, and multi-period journal entries in SLA. The
following process categories are considered by the Create Accounting-Cost Management program:
• Inventory
• Manual
• Receiving
• Third Party Merge
• Work in Process (WIP)
Create Accounting - Cost Management process the following sources of transactions which includes:
• Expense destination PO Receipt
• All Inventory transactions including inventory destination Pos
• WIP transactions
• Accrual Write Off transactions
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a transactional breakdown of each accrual account with a net balance not equal to zero in a summarized
or full transaction details version. In summarized mode, for each accrual account only the distribution
information and PO, AP, Write-Off (WO) and Total Balances are displayed. For detailed mode, the
individual transaction details for each distribution are also shown.
This report picks data from the table cst_ap_po_reconciliation which gets populated during the load run
process. While running this report, the system prompts to enter the following parameters:
Operating Unit
Select the operating unit for the report
Title
Enter a title for the report
Aging Period Days
Number of days by which group transactions are sorted in descending order
Item From
Lower limit of item range to consider for this report
Item To
Upper limit of item range to consider for this report
Vendor From
Lower limit of vendor range to consider for this report
Vendor To
Upper limit of vendor range to consider for this report
Min Outstanding Balance
Lower limit of distribution balance to display
Max Outstanding Balance
Upper limit of distribution balance to display
Balancing Segment From
Lower limit of balancing segment range to consider for this report
Balancing Segment To
Upper limit of balancing segment range to consider for this report
The purpose of this report is to show all inventory and AP (not matched to PO) transactions that have hit
the accrual accounts. Transactions are grouped by accrual code. The report can be run either in summary
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where only the distribution information and balance is shown or in detail where all the transaction that
makes up a particular distribution, are shown. Accrual amount will be displayed for each transaction along
with the source whether it is inventory or AP. This report picks data from the table
cst_misc_reconciliation which gets populated during the load run process. While running the report, the
system will prompt to enter the following parameters:
Operating Unit
Select the operating unit for the report
Title
Enter a title for the report
Sort By
Parameter to specify how to sort the data at the distribution level (independent of Summarization
parameter)
Valid Values
Item, Transaction Date (default), Amount
Date From
Starting date of time period to display for this report
Date To
Ending date of time period to display for this report
Item From
Lower limit of item range to consider for this report
Item To
Upper limit of item range to consider for this report
Min Amount
Lower limit of transaction amount to display
Max Amount
Upper limit of transaction amount to display
Balancing Segment From
Lower limit of balancing segment range to consider for this report
Balancing Segment To
Upper limit of balancing segment range to consider for this report
The Summary Accrual Reconciliation report can be used to analyze the balance of the AP accrual
accounts. Both expense and inventory purchases can be entered as they are received. When this happens,
temporarily an AP liability record is entered to the Expense or Inventory AP accrual accounts. When
Oracle Payables creates the accounting for the matched and approved invoice, Payables clears the AP
accrual accounts and records the liability from the supplier site.
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The Accrual Reconciliation report helps monitor potential problems with purchasing and receiving
activities that can affect the accuracy of the AP accrual accounts. It displays the balance of each accrual
account as well as partial representation of the source of the balance. This report picks data from the table
cst_reconciliation_summary which is populated during the load run process. While running this report,
the system prompts to enter the following parameters:
Operating Unit
Select the operating unit for the report
Title
Enter a title for the report
Balancing Segment From
Lower limit of the balancing segment range for the report to consider
Balancing Segment To
Upper limit of the balancing segment range for the report to consider
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Upper limit of amount range to use for this report
Write-Off Dates From
Enter the beginning GL date. Usually, this is the beginning date of the accounting period
Write-Off Dates To
Enter the ending GL date. Usually, this is the ending date of the accounting period
Write-Off Reason
Enter a specific write-off reason
Sort By
Select a value to determine how to sort write-off transaction data
5.2.5 Account Analysis Report
The Account Analysis report lists the accumulated balances of a range of accounts and all journal entry
lines that affect that range. This report prints the journal entry lines and beginning and ending balances of
the accounts requested. For each journal entry line, the report prints the source, category, batch name,
journal entry name, account, description, entry/line/source item reference information, and the debit or
credit amount. While running this report the GL prompts to enter the following parameters:
Type
Choose ‘Entry Item’ to generate a report showing EXTERNAL_REFERENCE from the
GL_JE_HEADERS table. This reference appears only if one was provided in the Enter Journals form or
if Journal Import was used. Choose ‘Line Item’ to generate a report showing REFERENCE_1 from the
GL_JE_LINES table. Choose ‘Source Item’ to generate a report showing REFERENCE_4 from the
GL_JE_LINES table. These references appear only if Journal Import was used and a journal voucher
number is included, an invoice date and number, or some other source document information to help
identify the origin of this journal entry was entered.
Currency
Choose the functional currency for the set of books
Balance Type
Choose to report on Actual, Budget, or Encumbrance balances. If budget balances are selected, then
choose the Budget Name on which to report. If encumbrance balances are selected, choose the
Encumbrance Type on which to report.
Starting/Ending Period
Choose the accounting period range for the report. GL starts a new page for every period in the range.
Flex field From/To
Enter the account range for the report
Order By
Choose to sort the journal entry lines of the report by Account Segment, Balancing Segment, or Source
name.
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SECTION 6 ACCRUAL WRITE-OFF PROCESS
Purchasing records an AP liability to an AP accrual account for goods received but not invoiced. When
Payables matches and approves the invoice for the received goods, Payables clears the AP accrual account
and records the actual liability amount to the invoice AP liability account. It may be desired to reconcile
those transactions that leave some balance (liability) in accrual accounts. This can be done with the accrual
reconciliation process.
The following flow diagram illustrates the flow for the accrual reconciliation and the accrual write-off:
After receipt transactions have been entered and AP invoices have been matched and approved, run the
accounting process that creates the accounting for these transactions in the final mode which
subsequently transfers the transactions to the GL. The accrual reconciliation process can then be started
by running the Accrual Reconciliation Load program. This program is used to populate the accrual
reconciliation table with all necessary transaction data to perform the reconciliation process.
The AP and PO Accrual Reconciliation report provides a transactional breakdown of each accrual
account with a net balance greater than zero in a summarized or full transaction details version. The AP
and PO Accrual Write-Offs window is used to indicate which AP and PO transactions should be written
off and removed from the AP and PO Accrual Reconciliation report.
The Miscellaneous Accrual Reconciliation report provides reporting of all miscellaneous AP (not matched
to PO or PO receipts) and Oracle Inventory transactions hitting accrual accounts. Use the Miscellaneous
Accrual Write-Offs window to indicate which miscellaneous AP (not matched to PO) and Oracle
Inventory transactions should be written off and removed from the Miscellaneous Accrual Reconciliation
report.
The following steps can be used to perform the write off transaction:
• Use the Select Accrual Accounts window to verify or define all the accrual accounts to be used
when loading accrual data.
• Run the Accrual Reconciliation Load Run program.
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• Run the Summary Accrual Reconciliation report to find out which accounts have balances and
the amount of those balances.
• If a balance is in AP and PO transactions, run the AP and PO Accrual Reconciliation report.
• If a balance is in other types of transactions, run the Miscellaneous Accrual Reconciliation report.
• Examine the transactions.
• If AP and PO transactions exist where there is an AP invoice matched to a PO or a PO receipt,
use the AP and PO Accrual Write-Offs window to view the transactions by PO distribution.
• Otherwise use the Miscellaneous Accrual Write-Offs window to view the transactions.
• Choose those transactions that are candidates for write-off and perform the write off.
• Use the View Write-Off Transactions window to see the write-off transactions. Write-off
transactions can also be reversed from this window.
• Run the Accrual Write-Off report to see the history of write-off transactions.
• Run the Summary Accrual Reconciliation report to make sure that the Receiving balanced
accounts do not appear in the report.
Once the accrual entries for the PO or invoice are shown in the Accrual Reconciliation report, an Accrual
Write-off can be done using the Cost Management or Purchasing responsibility>Accounting>Accrual
write offs>AP and PO. This will delete the accrual entry from the cst_ap_po_reconciliation table and
populate the write off transaction into the cst_write_offs table. This write off transaction can also be
viewed in the form View Write offs. Accounting entries have to be created in SLA and the GL for these
write off transactions by submitting the Create Accounting program. This can be viewed in SLA by
navigating to Tools > View Accounting in the View Write offs form.
The following accounting entries happen for write off against RECEIVE transactions:
Accrual a/c DR
Offset a/c CR
Similarly for an AP PO MATCH transaction
Accrual a/c CR
Offset a/c DR
This Offset a/c will always be the Invoice Price Variance account.
Accounting events for write off transactions will show the Event status as "Final Accounted" once the
Create Accounting program is submitted and the entries are transferred to the GL. In Release 11i
accounting will not get created for the write off transaction and accrual entry has to be manually adjusted
in GL. In R12, the Create Accounting program will create the accrual entry for the write off transaction
in SLA as well as in the GL and hence manual adjustment of accrual entry is not required.
This section will explain online accrual accounting flow for the expense destination PO.
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1. Create PO screen
Create a PO with an expense item. The Accrue at Receipt flag gets checked automatically in the PO
shipment, since the ‘Accrue expense Item – At receipt’ is set at purchasing option. The Expense AP
Accrual account (in the example below Account: 01-000-2220-0000-000) set in the Purchasing Options
gets defaulted to the PO distribution. For inventory items, the Inventory AP accrual account will get
defaulted to the PO distribution from the Organization Parameters>Other Accounts setup. For a PO
with an expense destination the expense AP accrual account should be considered for reconciliation;
whereas for inventory destination, inventory AP accrual account should be considered for accrual
reconciliation.
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2. Receipt Screen
Perform a receipt against the PO. In the example below Receipt Number 8512 was generated.
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4. Check the receipt accounting in rcv_receiving_sub_ledger
The receipt accounting will be created in the receiving subledger with Journal Entry (JE) source as
‘Purchasing’ and JE category as ’Accrual’ for the receive transaction. The expense AP accrual account will
get credited with 237 and the Receiving Inventory account will get debited with 237. The accounting line
type will be ‘Accrual’ for the expense AP accrual account and the accounting line type will be ‘Receiving
Inspection’ for the Receiving Inventory account.
The value of ‘rcv_sub_ledger_ id’ will be the same as the value of source_distribution_id_num_1 in the
xla_distribution_links table. The rcv_sub_ledger_ id can be used to link between the receiving subledger
and SLA data.
5. Create Accounting – Receiving to transfer the journals from receiving subledger to SLA and GL
Once the receipt accounting is generated in the receiving subledger, then the Create Accounting-Receiving
program has to be submitted manually to transfer the journal from receiving subledger to SLA and GL.
The Create Accounting-Receiving program inserts the records into the table’s xla_ae_headers,
xla_ae_lines and xla_distribution_links.
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6. Verify the journals in SLA : Cost Management –SLA responsibility >SLA > Inquiry > Journal Entry
Lines
These entries can be viewed from the SLA menu in the Cost Management module.
Navigation from Cost Management-SLA to SLA >SLA: Inquiry > Accounting event >Query by
transaction dates and ledger name.
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The JE category name would be ‘Receiving’ and event type code would be ‘Receive’ for the receive
transaction accounting. The gl_transfer_status_code will be ‘Y’ since the accounting entries has been
transferred to GL.
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This table will provide the details of accounting information in the GL like code combination id, posted
status, accounted debit and accounted credit.
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There should be no data in the cst_misc_reconciliation table since this report does not consider the AP
and PO accrual balance.
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13. Summary Accrual Reconciliation report output
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15. Inquiry Journals form
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Check the PO shipment after Invoice is created (po_line_locations_all)
PO shipment will be updated to the quantity received 100 and quantity billed 100 after receive and invoice
is completed against the PO shipment.
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The line type lookup code will be ‘ACCRUAL’ for the invoice transaction. If any non-recoverable tax is
present then the line type lookup code will be ‘NONREC_TAX’. The value of the
invoice_distribution_id is the same as the value of source_distribution_id_num_1 in
xla_distribution_links. The value of invoice_distribution_id from this table can be used to retrieve data
from xla_distribution_links.
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Check the Invoice data in SLA (xla_ae_headers)
The JE category name will be ‘Purchase Invoices’ and the event type code will be ‘INVOICE
VALIDATED’ for the invoice accounting. The gl_transfer_status_code will be ‘Y’ since the invoice
accounting entries has been transferred to the GL.
19. Run the Accrual Reconciliation load run program after invoice is validated and Create Accounting is run
There should be no data in the Costing (CST) tables after the invoice is validated and Create Accounting is
run.
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Check CST tables after Invoice is validated and load run is performed (cst_reconciliation_summary)
There should be no data in the cst_reconciliation_summary.
Check CST tables after Invoice validated and load run is performed (cst_ap_po_reconciliation)
There should be no data in the cst_ap_po_reconcilaition.
Check CST tables after Invoice validated and load run is performed (cst_misc_reconciliation)
There should be no data in the cst_misc_reconciliation.
20. The PO does not appear in the Accrual Reconciliation Summary report
21. The PO does not appear in the AP and PO Accrual Reconciliation report
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7.2 Online Accrual Accounting Flow with Inventory Destination
If the PO is created with an inventory destination, the Inventory AP Accrual account will be defaulted to
the PO distribution from the Organization Parameters/Other Accounts. The other accounting flows in
Purchasing, Account Payables and General Ledger module are the same as an expense destination PO.
See section 7.1 Online Accrual Accounting flow with expense destination
This section will explain the accrual write-off accounting flow for the expense destination PO.
1. Create PO screen
Create a PO with an expense item. The Accrue at Receipt flag gets checked automatically in the PO shipment,
since the ‘Accrue expense Item – At receipt’ is set at purchasing option. The Expense AP Accrual account (in
the example below Account: 01-000-2220-0000-000) set in the Purchasing Options gets defaulted to the PO
distribution
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Check the PO shipment data in po_line_locations_all
PO shipment will be created with accrue on receipt flag as ‘Y’ with quantity ordered (100) and quantity
billed (0).
2. Receipt Screen
Perform a receipt against the PO. In the example below Receipt Number 8541 was generated.
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Check the receipt accounting data in rcv_receiving_sub_ledger
The receipt accounting will be created in the receiving subledger with JE source as ‘Purchasing’ and JE
category as ’Accrual’ for the receive transaction. The expense AP accrual account is credited with 237 and
the Receiving Inventory account debited with 237. The accounting line type will be ‘Accrual’ for the
expense AP accrual account and the accounting line type will be ‘Receiving Inspection’ for the Receiving
Inventory account.
The value of ‘rcv_sub_ledger_ id’ will be the same as the value of source_distribution_id_num_1 in the
xla_distribution_links table. The rcv_sub_ledger_ id can be used to link between receiving sub ledger and
SLA data.
4. Run the Create Accounting-Receiving program to transfer the subledger entry to SLA and GL
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The value of the source_distribution_id_num_1 in this table will be the same as the rcv_sub_ledger_id in
the rcv_receiving_sub_ledger table. The accounting line code will be ‘ACCRUAL’ and
‘RECEIVING_INSPECTION’ for the Accrual account and receiving Inventory account respectively.
The source distribution type will be ‘RCV_RECEIVING_SUB_LEDGER’ since the accrual accounting
gets transferred from receiving sub ledger. The value of ae_header_id from this table can be used to query
other SLA tables like xla_ae_headers and xla_ae_lines.
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Check the receipt accounting data in CST table (cst_ap_po_reconciliation)
PO accrual balance credit amount (-237) will be shown against the PO distribution id (649950). Since
there in no accrual balance from the AP side against the PO distribution, the AP accrual balance will be
shown as zero.
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8. Find AP and PO Writeoff Candidates screen
9. Run the Create Accounting-Receiving to transfer the write-off journal to SLA and the GL
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10. Run the Accrual Reconciliation Load program after write-off transaction
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Check the receipt accounting data in CST tables (cst_write_offs)
The transaction type code will be ‘WRITE OFF’ for the transaction. The amount will be shown against
the corresponding PO distribution. The write-off amount shown in this table will be shown in the Accrual
Write-off report.
13. View the write o-ff transactions in the View Write-Offs screen
Navigate from the Purchasing Responsibility to Accounting > Accrual Write Offs > View Write-Offs
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15. View Journal Entries
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9.2 Account Payables Tables
AP_INVOICES_ALL
AP_INVOICE_DISTRIBUTIONS_ALL
AP_AE_HEADERS_ALL
9.3 SLA Tables
XLA_EVENTS
XLA_TRANSACTION_ENTITIES_UPG
XLA_DISTRIBUTION_LINKS
XLA_AE_HEADERS
XLA_AE_LINES
XLA_TRANSACTION_ENTITIES_UPG
9.4 Cost Management Tables
CST_RECONCILIATION_BUILD
CST_AP_PO_RECONCILIATION
CST_RECONCILIATION_SUMMARY
CST_MISC_RECONCILIATION
CST_WRITE_OFFS
9.6 General Ledger Tables
GL_JE_HEADERS
GL_JE_LINES
GL_JE_BATCHES
GL_IMPORT_REFERENCES
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