This chapter includes text descriptions of some of the most complex diagrams in Oracle General Ledger User's Guide. Some users may find these descriptions helpful in understanding the related diagrams.
Relationship Among Parent Values, Child Values, and Rollup Groups
Relationship Between Parent-Child Values and Independent-Dependent Values
The budget hierarchy in this example consists of three levels, the Corporate level, the Division level and the Region/Department Level.
At the Corporate level is the Corporate Budget. This budget is a master budget and is at the top of the hierarchy. The Division level is the second tier in the budget hierarchy and is tied to the Corporate Budget. At this level are two budgets, the Sales Division budget and the Marketing Division budget. The budgets at this level are detail budgets. The third level of the hierarchy has six budgets, three connected to the Sales Division budget and three connected to the Marketing Division budget.
Branching off from the Sales Division Budget are the Western Region Budget, the Central Region Budget, and the Eastern Region Budget. Underneath the Marketing Division budget are the Publications budget, the Public Relations budget and the Trade Shows budget. From the point of the Division level, the six regions are detail budgets.
In a budget hierarchy, each budget is either classified as a master budget or a detail budget. Depending on the level in the hierarchy, a budget can be either a master budget, a detail budget, or act as both. A budget that acts as both a master and a detail budget is a detail budget that also has detail budgets of its own. In this example, the Sales budget is a subsidiary of the Corporate budget which makes it a detail budget. It is also the master budget to the Regional budgets, the Western budget, the Central budget, and the Eastern budget.
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The combinations of amount types and boundaries that the system supports are as follows:
If the amount type is PTD, boundary can be Period.
If the amount type is QTD, boundary can be Period or Quarter.
If the amount type is YTD, boundary can be Period, Quarter or Year.
If the amount type is PJTD, boundary can be Period, Quarter, Year, or Project.
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The Online Inquiries Overview Flowchart consists of two flowchart diagrams that illustrate the online account and journal inquiry features and related drilldown capabilities. The following table describes these flowcharts.
| From this window... | You can navigate to the following windows... |
|---|---|
| Account Inquiry | Detail Balances, Journals (Inq.), Variance |
| Detail Balances | Summary Balances, Journals (Inq.), Entered Balances windows |
| Journals (Inq.) | Journals, Summary Balances, drilldown to Subledger Accounting windows |
| Variance | Summary Balances window |
| Journals | Tools menu, select T Accounts and go Subledger Accounting windows. Or select a detail line and then go to Tools menu. Select T Accounts to T Accounts and Activity Summary. Or select a detail line and then go to Tools menu. Select Drilldown and go to Subledger Accounting Windows |
| Subledger Accounting | Subledger Transaction windows, Subledger View Accounting windows |
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The heading information in this report is as follows:
Title: US Global Operations Comparative Expense Listing.
Date: JAN-20-1996
Time: 13:32:55
Current Period: DEC-95
Page: 2
Currency: USD
No specific Company requested
The body of the report is composed of the following columns and rows:
Ten Columns: The first six columns are Co, Ctr, Acct, Prod, P/L, Sub, which are account code combination segments. The last four columns are defined as a column set. The columns are ATD-Actual DEC-95, ATD-Actual DEC-94, Differance, and Variance.
Nineteen rows display data for various accounts in company 01. These rows are followed by a row which calculates the total for the ATD-Actual DEC-95, ATD-Actual DEC-94, Difference and Variance columns. These twenty rows are defined as a row set.
One row is described below as an example of the data presented in this report.
| Description | Value |
|---|---|
| Co: | 01 |
| Ctr: | 000 |
| Acct: | 5640 |
| Prod: | 000 |
| P/L: | 00 |
| Sub: | 00 |
| ATD-Actual DEC-95: | 42,350 |
| ATD-Actual DEC-94: | 39,742 |
| DIFFERENCE: | 2,608 |
| VARIANCE: | 6.56% |
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This figures shows a sample report titled US Global Operations Year-to-Date Sales Report for JUN-96. This report compares the sales performance information for five regional sales divisions for the first and second quarters of the year. It shows the variance amount between the two quarters in dollars and the percent change. The body of the report contains the data shown in the following table:
| Region | 1st Quarter | 2nd Quarter | VARIANCE | PERCENT CHANGE |
|---|---|---|---|---|
| Central Region | $6,624 | $8,562 | $1,938 | 29.257% |
| Eastern Region | $9,365 | $8,235 | $(1,130) | (12.066)% |
| Western Region | $15,875 | $12,356 | $(4,519) | (22.167)% |
| Southern Region | $5,234 | $4,953 | $(281) | (5.369)% |
| Northern Region | $12,452 | $16,524 | $4,072 | 32.702% |
| Totals | $49,550 | $50,630 | $1,080 | 2.180% |
Note the following about the calculations for this report:
Variance: The five cells in the Variance column need a column calculation defined to subtract the 1st Quarter column from the 2nd Quarter column. This calculation will apply to the entire column.
Percent Change: The five cells in this column need a column calculation defined to divide the variance column by the 1st Quarter column. The calculation will apply to the entire row.
Totals for 1st Quarter and 2nd Quarter columns: These cells need a row calculation defined to add the five data rows above them. The calculation will apply across the entire row.
Variance Total: The row calculation, which adds up the numbers in the column, conflicts with the column calculation, which calculates the difference between the numbers in the first and second columns. However, both will yield the same result, so no action is necessary.
Percent Change Total: The row calculation, which adds up the percentages in the column (total), conflicts with the column calculation, which computes the ratio between the third and first columns (division). The calculations will yield different results. You must specify which calculation takes precedence. In this case, the column calculation should override the row calculation.
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This image is a graphical representation of the Funds Available Report used in the example. At the top of the report is the title "Funds Available Report, Fund Source: Revenue." This title is labelled as the Content Set of the FSG report definition.
Below the title is a five-column report consisting of the following headings: Fund, Budget, Actual, Encumbrance, Funds Available. These headings are labelled as the Column Set of the FSG report definition.
The body of the report is labelled as the Row Set of the FSG report definition. At the very bottom of the report is a legend stating, "Funds Available = (Budget - Actual - Encumbrance)." The body of the report example contains the text in the following table:
| Fund | Budget | Actual | Encumbrance | Funds Available |
|---|---|---|---|---|
| 2 | $93,000 | $22,000 | $50,000 | $21,000 |
| 5 | $38,000 | $13,000 | $1,450 | $23,550 |
| 7 | $10,000 | $3,800 | $900 | $5,300 |
| 8 | $50,000 | $6,300 | $31,000 | $12,700 |
| 10 | $67,000 | $11,000 | $17,000 | $39,000 |
| Total | $258,000 | $56,100 | $100,350 | $101,500 |
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This image is a graphical representation of the Project Status Report used in the example. At the top of the report is the title "Monthly Project Status Report, Sponsor: DOE." This title is labelled as the Content Set of the FSG report definition.
Below the title is a six-column report consisting of the following headings: Project, Research Type, Budget, Actual, Encumbrance, Funds Available. These headings are labelled as the Column Set of the FSG report definition.
The body of the report is labelled as the Row Set of the FSG report definition. At the very bottom of the report is a legend stating, "Funds Available = (Budget - Actual - Encumbrance)." The body of the report example contains the text in the following table:
| Project | Research Type | Budget | Actual | Encumbrance | Funds Available |
|---|---|---|---|---|---|
| 10000 | Nuclear | $80,000 | $0 | $60,000 | $20,000 |
| 40000 | Applied | $120,000 | $45,000 | $62,000 | $13,000 |
| 70000 | Nuclear | $450,000 | $114,000 | $275,000 | $61,000 |
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This graphic illustrates a typical organization structure using one segment to group similar business entities. There are two regions at the parent level, the Western Region and the Eastern Region. The Western Region has three districts: District 1, District 2, and District 3. They are defined as children of the Western Region. The Eastern Region is composed of District 4, District 5, and District 6. These districts are defined as children of the Eastern Region.
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This figure shows an example of a value set with a hierarchy of two levels of parent-child relationships and two related rollup groups.
The value set is described in the following table:
| Parent Value | Child Range | Children Defined |
|---|---|---|
| 1000 | 1100-1100 1200-1200 |
1100 1200 |
| 1100 | 1101-1199 | 1125, 1150, 1175 |
| 1200 | 1201-1299 | 1225, 1250, 1275 |
| 2000 | 2100-2100 2200-2200 |
2100 2200 |
| 2100 | 2101-2199 | 2125, 2150, 2175 |
| 2200 | 2201-2299 | 2225, 2250, 2275 |
Note: Since we are talking about two levels of parent values in this hierarchy, some accounts are defined as both parents and children. Account 1100 is a parent of accounts 1125, 1150, and 1175, and it is a child of account 1000. Account 1200 is a parent to accounts 1225, 1250, and 1275. It is a child of account 1000. Account 2100 is a parent of accounts 2125, 2150, and 2175. It is a child of account 2000. Account 2200 is a parent of accounts 2225, 2250, and 2275. It is a child of account 2000.
There are two rollup groups illustrated for this value set.
Account 1000 and account 1100 are assigned to Rollup Group 1. These accounts are from different levels of the hierarchy.
Accounts 2000, 2100, and 1200 are assigned to Rollup Group 5. Note that the parent accounts assigned this rollup group are from different branches of the value set hierarchy.
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The following table describes the independent and dependent values for a parent/child value set with a three level hierarchy.
| Independent Value Set: Level 1 | Independent Value Set: Level 2 | Independent Value Set: Level 3 | Independent Value Set: Type | Dependent Value Set |
|---|---|---|---|---|
| 1000 | Parent | 0, 1, 6, 7 | ||
| 1100 | Parent/Child | 0, 2 | ||
| 1125 | Child | 0, 1, 2, 3 | ||
| 1150 | Child | 0, 2, 3, 5 | ||
| 1175 | Child | 0 | ||
| 1200 | Parent/Child | 0, 1, 2, 3 | ||
| 1225 | Child | 0, 3, 4, 8 | ||
| 1250 | Child | 0,1 | ||
| 1275 | Child | 0 |
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The Regions, States, and Districts illustration is a graphical representation of a multi-level account structure. The following table describes how districts rollup into states and how states rollup into regions. You can define one rollup group named Geography to create summary accounts for the state and region levels.
| District: | Rolls up into States: | Rolls up into Regions: |
|---|---|---|
| 111-Western Washington and 112-Eastern Washington | 110-Washington State | 100-Western Region |
| 121-Western Oregon and 122-Eastern Oregon | 120-Oregon State | 100-Western Region |
| 131-Northern California, 132-Central California, and 133-Southern California | 130-California State | 100-Western Region |
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This figure is a graphical representation of an organization structure where account segments roll up into several levels. The lowest level is composed of detail segments Companies, Departments, Stores, and Products, which forms the base tier for the rollup groups identified in the following table:
| Rollup Group... | Is composed of.... |
|---|---|
| Rollup Group Level 1: | Industries, Cost Centers, Districts, Product Groups |
| Rollup Group Level 2: | Industry Groups, Divisions, States, Product Categories |
| Rollup Group Level 3: | Regions |
The Detail Segments aggregate up to Rollup Group 1. Rollup Group 1 aggregates up to Rollup Group 2. Rollup Group 2 aggregates up to Rollup Group 3.
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This illustration is a graphical representation of the formula you can use to determine the number of summary accounts any given template will create.
The number of summary accounts created equals the number of detail segment values for each segment with a "D" value times the number of parent segment values in the rollup group for each segment with a rollup group name times one for each segment with a "T" value.
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Revalue ledger for your selected foreign currency.
Revaluation journal entries are created for your ledger.
Post the revalued journal entries in your ledger.
General Ledger converts, propagates, and posts revalued journal entries to your reporting currency.
Is the revalued currency the same as the reporting currency?
Yes: the revaluation process is complete.
No: proceed to next step.
Is the revalued currency the euro or EMU currency?
If Yes: Is the reporting currency the euro or a EMU currency? If the reporting currency is the euro or a EMU currency, the revaluation process is complete. If the reporting currency is not the euro or a EMU currency, proceed to the next step.
If No: proceed to next step.
Revalue reporting currency.
Revaluation journal entries are created in the reporting currency.
Post the revalued journal entries in the reporting currency
Revaluation process is complete.
This diagram presents a timeline of thirteen periods. Eight periods precede the First Future Conversion Period. Five periods follow the beginning of the First Future Conversion Period.
The first three periods in the timeline have a closed period status in the ledger at the time the initialization is performed. The next five periods have a status of open. The First Future Conversion Period and the two periods following it have a period status of Future-Enterable. The last two periods have a period status of Never Opened.
Given this timeline, the Reporting Currency - Create Opening Balance Journals in Reporting Currency Program converts YTD balances in the fifth period. It converts PTD balances in the sixth, seventh, and eighth periods. The First Historical Conversion Period is the sixth period.
Note: For all the tables for the Rate Used column: 1-2-3 EFC: In all cases, if the conversion date is 01-JAN-1999 or later, and you are converting from or to an EMU currency, the upgrade utilities will use the defined fixed-rate relationships between the euro and the EMU currency. The upgrade utilities will use triangulation when necessary for the conversion, as prescribed by the European Commission. The upgrade utilities will round converted amounts as required by local legislative regulations.
| Application | Rate Used | Rate | Conversion Date | Conversion Rate Type |
|---|---|---|---|---|
| Assets | User choice: 1) Initializing rate | Daily | Initializing - The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined - You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| Application | Rate Used | Rate | Conversion Date | Conversion Rate Type |
|---|---|---|---|---|
| Assets | User choice: 2) Variable rates | User entered - You provide a conversion rate to the Assets upgrade utility for each selected asset. There is no associated conversion rate type. | Initializing - The initializing date is the conversion date you specify on the Reporting Book Initialization window. | None - You provide a conversion rate to the Assets upgrade utility for each selected asset. There is no associated conversion rate type. |
| Application | Rate Used | Rate | Conversion Date | Conversion Rate Type |
|---|---|---|---|---|
| Assets | User choice: 3) Converted historical cost | Derived - The rate is derived based on the relationship between the asset amount in the primary set of books and the converted historical cost you provide. For example, if the amount of an asset in your primary set of books is $1,000 and the converted historical amount you provide is 715 CAD, then the derived conversion rate recorded for the asset will be .715. | Initializing - The initializing date is the conversion date you specify on the Reporting Book Initialization window. | N/A - There is no rate or conversion rate type. Instead, you provide a converted historical cost, denominated in the reporting currency, to the Assets upgrade utility for each selected asset. |
| Application | Rate Used | Rate | Conversion Date | Conversion Rate Type |
|---|---|---|---|---|
| Assets | User choice: 4) Combination of 1, 2 and 3 | see above | see above | see above |
| Application | Rate Used | Rate | Conversion Date | Conversion Rate Type |
|---|---|---|---|---|
| Receivables | Initializing rate | Daily | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| Payables | Initializing rate | Daily | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| Purchasing | Initializing rate | Daily | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| Projects | Initializing rate | Daily | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| General Ledger | Initializing rate for monetary accounts | Daily | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| General Ledger | Weighted average rate for non-monetary accounts | Historical | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | Historical You provide weighted average rates for initializing the non-monetary account balances in your reporting sets of books. |
| Global Accounting Engine | Initializing rate | Daily | Initializing The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined You specify a conversion rate type for the initializing rate. We recommend you define a new conversion rate type for this purpose. |
| Use Current Rate? | Entered Currency | Rate Used | Rate | Conversion Date | Conversion Rate Type |
|---|---|---|---|---|---|
| NO | Any | Initializing rate | Daily | Initializing - The initializing date is the conversion date you specify on the Reporting Book Initialization window. | User defined - You specify a conversion rate type for the initialization rate. We recommend you define a new conversion rate type for this purpose. |
| YES - The most current rate is used when you have set the Future Dated Conversion Option for the respective subledger upgrade utility to Yes. | Primary functional | Most current rate | Daily | Transaction date - The initializing date is the conversion date you specify on the Reporting Book Initialization window. | Reporting Conversion Type - The Conversion Rate Type you specify for the daily rates you use to convert the application's transactions to reporting currencies after have enabled MRC. |
| YES - The most current rate is used when you have set the Future Dated Conversion Option for the respective subledger upgrade utility to Yes. | Foreign | Most current rate | Daily | Carried over - The conversion date is carried over from the primary set of books to the reporting set of books. | Reporting Conversion Type - The Conversion Rate Type you specify for the daily rates you use to convert the application's transactions to reporting currencies after have enabled MRC. |