SUBLEDGER ACCOUNTING

Supporting References
Release 12



Author: Subledger Accounting
Last Updated: October 2, 2009
Last Updated: October 11, 2011
Document Ref: SupportingRef.doc
Version: 1.3
Status: PUBLISHED







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Supporting References

Supporting references may be used as follows:
To provide additional business information about a subledger journal entry at the header or line
level
To establish a subledger balance for a particular source value or combination of source values for
a particular account
To assist with reconciliation of account balances, and
For financial and managerial analysis

The use of supporting references is optional. See: Defining Supporting References, page 2-76 of the
SLA Implementation Guide.
Note: The page numbers may vary depending of the version of the documentation you are
reviewing.

This document explains how a supporting reference is created and used, and how supporting
references balances are maintained.
Note: The column names for the supporting references are prefixed with
analytical_criteria. See the diagrams in Appendix A and B of this document.

DISCLAIMER: The Oracle seeded Applications Accounting Definitions (AAD) cannot be
modified; however, customers can create a custom AAD to make changes.


Creating a Supporting Reference:

Step 1: Define a Supporting Reference

1. Navigation Setup: Accounting Setups: Subledger Accounting Setup: Accounting Methods
Builder: Journal Entry Setups: Supporting References

2. From this page, you can create a supporting reference.

3. To define a new supporting reference, click CREATE.

4. Assign a name, code, and description for your supporting reference. This is called the
analytical criterion code in the table.

5. In our Scenario, we created a code called BATCH_DETAILS.

6. The Maintain Balances checkbox indicates whether you want to maintain balances for this
Supporting Reference or not.

NEVERif you do not want to track balances
BASED ON ACCOUNTto maintain balances for this Supporting Reference
ALWAYSindicates that the balances will be carried forward to the next year.

7. For our example, we will use ALWAYS.

8. Click ADD DETAIL. Here you will specify a detail code and description. You can attach up
to five detail codes to a Supporting ReferenceAC1 to AC5

9. Let us say, we create a detail code called BATCH_CODE. This would be AC1. Make sure
the Supporting Reference and Detail codes are all in CAPS.

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10. You must attach the source to each detail code. You can attach one source per event
class or application combination.

11. Clicking ASSIGN SOURCES takes you to the following page.

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12. Select the application, event class, and source name. Then click GO. You need to ensure
that you pick a valid source whose value can be passed from the extract during the
accounting of a transaction belonging to the event class that has been selected for the
application.

13. Let us say we defined our AC1 on Invoice Description Column from Event Class Invoices.

14. Check the source name and click APPLY.

15. Add as many sources and detail codes (max of 5). Once this is done, click APPLY to save
the Supporting Reference.


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Step 2: Attach the Supporting Reference to the Journal Line Type (JLT)

1. Once you get the confirmation, go to the Journal Line Description (JLD) of the event class
you have selectedINVOICES in this case.

2. From the assignment section, click on the JLT and attach the Supporting reference that
was created in the previous step.


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For example, if you want Supporting Reference BATCH_DETAILS to be displayed for the JLT
Liability, Basic then go to the JLT assignments and click on the Supporting References tab and
attach it to the JLT as shown on the previous screenshot

Step 3: Validate the Applications Accounting Definitions

Since we have modified the JLT setup, we need to validate the Applications Accounting
Definitions (AAD). Once that is done, the Supporting Reference is ready and can be used.

Now, whenever you create an invoice, if the description column is populated, balances will be
maintained for these invoices.



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Understanding how definitions are stored

Lets say we have created an invoice of $100 USD in the period JUL-08. Lets say we populated
the description column with a value Batch1. When we validate and account for this entry, let
the CCID for the liability line be 1254 and the ledger here is ledger_id 1.






Along with the regular transaction tables, the table xla_ae_line_acs is populated with the
following entry for ledger_id 1 and ccid 1254

Ae_hdr_id Ae_line_num AC_code AC1
1234 2 BATCH_DETAILS Batch1

If the accounting is run in FINAL mode, then the Subledger Accounting Balances Update
concurrent program is spawned. In online accounting, the program does not get spawned, but the
balances are calculated.

This program picks up the data from xla_ae_line_acs accounted in the current run (based upon
the batch id of create accounting) and it stamps the column analytical_balance_flag in
xla_ae_lines with a P for pending. Then it populates the xla_ac_Balances table with the
balances and updates the analytical_balance_flag to Y.

If this program is submitted standalone, it only takes the ledger name as parameter and all the
data in xla_ae_lines with analytical_balance_flag as P is picked up.

In our case, xla_ac_balances is populated with the following entries.
Lets say the latest open period for the ledger is Nov-08.



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Period AC_code Ac1 Bal_dr Bal_cr Act_dr Act_cr
Jul-08 BATCH_DETAILS Batch1 100
Aug-08 BATCH_DETAILS Batch1 100
Sep-08 BATCH_DETAILS Batch1 100
Oct-08 BATCH_DETAILS Batch1 100
Nov-08 BATCH_DETAILS Batch1 100

The primary key in xla_ac_balances consists of all the columns ledger_id, ccid, period, ac_code
and all the detail codes.

Since our supporting reference code is BATCH_DETAILS and AC1 is the Description, all lines with
the same value for AC1 and generated using the Liability JLT are grouped together.

For each description that is entered, we would have rows in this table for all the periods that are
open for that ledger (with the start period as the date of the first transaction using the AC code).

That is since the first transaction that we created was in JUL-08, and the latest open period is
Nov-08, this table would have 5 rows - Jul to Nov.

Now lets create another transaction with the same description (BATCH1) on the same ledger for
the period Jun-08, for an amount of $50 USD. A row already exists for this combination in the
table but not for this period. So, we will have one new row added for the Jun-08 period. All the
rows from Jun-08 to Nov-08 are updated with the new period activity and balances.

Lets say that now, weve created a third invoice for Rs.40 in a period of Aug-08, with a new
description, say BATCH2. This is a new description, so, the table would have rows inserted for
each description and period from Aug-08 to Nov-08. So, this table would now have 10 rows 6 for
BATCH1 from Jun-09 to Nov-08, and 4 for BATCH2 from Aug-08 to Nov-08.

So, our table would now look like this:

Period AC_code Ac1 Bal_dr Bal_cr Act_dr Act_cr
Jun-08 BATCH_DETAILS Batch1 50
Jul-08 BATCH_DETAILS Batch1 50 100
Aug-08 BATCH_DETAILS Batch1 150
Sep-08 BATCH_DETAILS Batch1 150
Oct-08 BATCH_DETAILS Batch1 150
Nov-08 BATCH_DETAILS Batch1 150
Aug-08 BATCH_DETAILS Batch2 40
Sep-08 BATCH_DETAILS Batch2 40
Oct-08 BATCH_DETAILS Batch2 40
Nov-08 BATCH_DETAILS Batch2 40


So depending on the number of distinct values for the detail code (AC1 in this case) and open
periods, we would have the rows inserted into this table.

If we take an example of a case where we have AC2 also (lets say AC2 is on Invoice Amount).
Then each value of AC2, that is each distinct Amount is taken as a different criterion. So for all
the permutations of Invoice description and Invoice Amount multiplied by number of open
periods for each combination, we would have that many rows in xla_ac_balances.

Lets say the user has opened a new GL period. Then, the next time subledger accounting
balances update is spawned it will insert one row for this new period into all the permutations of
ac_code and ac1, ac2 values available.




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Viewing the Supporting Reference Balances

There is no report to check the balances. However, we have a UI, Supporting Reference Balances,
which can be used to query the balances for each Supporting Reference code and detail code
(optional). This page is similar to the Accounting Events/ Journal entries page, and it would
fetch the period name and activity on each AC code.







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Appendix A: Supporting References What Tables are Impacted
Disclaimer: The information in this appendix may not be current. It is provided here as a reference only.

XLA_ANALYTICAL_HDRS_B
# Analytical_Criteria_Code
# Analytical_Criteria_Type_Code
XLA_ANALYTICAL_DTLS_B
Analytical_Criteria_Code
# Analytical_Criteria_Type_Code
# Analytical_Detail_Code
XLA_ANALYTICAL_SOURCES
# Analytical_Criteria_Code
# Analytical_Criteria_Type_Code
# Analytical_Detail_Code
# Entity_Code
# Event_Class_Code
# Application_Id
# Source_Code
# Source_Type_Code
# Source_Application_Id
XLA_EVENT_SOURCES
# Application_Id
# Legal_Entity_Id
XLA_ANALYTICAL_DTL_VALS
# Analytical_Criteria_Detail_Vaue_Id
XLA_ANALYTICAL_ASSGNS
# Analytical_Assignment_Id
XLA_ANALYTICAL_BALANCES
# Application_Id
# Ledger_Id
# Code_Combination_Id
# Period_Name
XLA_PROD_ACCT_HEADERS
# Application_Id
# Product_Rule_Type_Code
# Product_Rule_Code
# Entity_Code
# Event_Class_Code
# Event_Type_Code
XLA_PROD_ACCT_LINES
# Application_Id
# Product_Rule_Type_Code
# Product_Rule_Code
# Entity_Code
# Event_Class_Code
# Event_Type_Code
# Accounting_Line_Type_Code
# Accounting_Line_Code
XLA_PRODUCT_RULES_B
# Application_Id
# Product_Rule_Type_Code
# Product_Rule_Code


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Appendix B: Supporting References How the Data Flows
Disclaimer: The information in this appendix may not be current. It is provided here as a reference only.

Analytical Criteria
Sources
Application
Analytical Criteria
Details
Analytical
Criteria
Application
Accounting
Definition Event
Line Types
Balances
Accounts
Accounting
Entry Lines
Accounting Periods Ledgers
Third Parties
Legal Entity
Control
Initial
Balances
Balances
Sources
Analytical Detail
Values
Accounting Entry Line
Analytical Details
Application
Accounting
Definition Event
Types
Analytical
Criteria
Assignments
With Balances
Without Balances
Accounting Entry Headers
Event Classes