Browser version script Skip Headers

Oracle® Fusion Applications Cost Accounting and Receipt Accounting Implementation Guide
11g Release 1 (11.1.2)
Part Number E22767-02
Go to contents  page
Go to previous  page


abstract role

A description of a person's function in the enterprise that is unrelated to the person's job (position), such as employee, contingent worker, or line manager. A type of enterprise role.

account rule

The rule that builds the account on a subledger journal entry. It can be used to derive complete accounts or a segment value. Conditions can be defined within a rule so that a different account is used based on particular attributes of a transaction.

accounting attribute

Predefined fields that map to components of subledger journal entries. Sources are assigned to accounting attributes.

accounting event class

Categories that classify transaction types and group event types for accounting rules.

accounting event type

Represents a business operation that may have an accounting impact.

accounting flexfield

The chart of accounts that determines the structure, such as the number and order of individual segments, as well as the corresponding values per segment.

accounting method

A set of journal entry rules which determine how a subledger journal entry is to be created for each event class or event type.


The kind of access named in a security policy, such as view or edit.

actual cost

A cost method that tracks the actual cost of each receipt into inventory. When depleting inventory, the processor logically identifies the receipts that are consumed to satisfy the depletion, and assigns the associated receipt costs to the depletion.


Acronym for Application Developer Framework. A set of programming principles and rules for developing software applications.

application identity

Predefined application level user with elevated privileges. An application identity authorizes jobs and transactions for which other users are not authorized, such as a payroll run authorized to access a taxpayer ID while the user who initiated the job is not authorized to access such personally identifiable information.

application role

A role specific to applications and stored in the policy store.

Applications Core

Abbreviation for Oracle Fusion Middleware Extensions for Applications. The technical product code is FND.


A set of information, including job, position, pay, compensation, managers, working hours, and work location, that defines a worker's or nonworker's role in a legal employer.

balancing segment

A chart of accounts segment used to automatically balance all journal entries for each value of this segment.


A person or organization designated to receive benefits from a compensation plan on the death of the plan participant.


Business Process Execution Language; a standard language for defining how to send XML messages to remote services, manipulate XML data structures, receive XML messages asynchronously from remote services, manage events and exceptions, define parallel sequences of execution, and undo parts of processes when exceptions occur.

business function

A business process, or an activity that can be performed by people working within a business unit and describes how a business unit is used.

business object

A resource in an enterprise database, such as an invoice or purchase order.

business unit

A unit of an enterprise that performs one or many business functions that can be rolled up in a management hierarchy.

calendar event

A period that signifies an event, such as a public holiday or a training course, that impacts worker availability.

chart of accounts

The account structure your organization uses to record transactions and maintain account balances.

clause adoption

Reusing a clause from the global business unit in local business units either by adopting the clause without change or by localizing it.

clause localization

A type of clause adoption where the adopted clause is edited to suit the local business unit needs.


An XML filter or SQL predicate WHERE clause in a data security policy that specifies what portions of a database resource are secured.


Holds the numeric value used to evaluate numeric conditions in Contract Expert rules. A constant permits you to reset the conditions of many rules with just one edit.


A grouping of flexfield segments to store related information.

context segment

The flexfield segment used to store the context value. Each context value can have a different set of context-sensitive segments.

context-sensitive segment

A flexfield segment that may or may not appear depending upon a context such as other information that has been captured. Context-sensitive segments are custom attributes that apply to certain entity rows based on the value of the context segment.

contingent worker

A self-employed or agency-supplied worker. Contingent worker work relationships with legal employers are typically of a specified duration. Any person who has a contingent worker work relationship with a legal employer is a contingent worker.

contract deviations

Differences between the contract terms in a contract and those in the contract terms template applied to that contract and any deviations from company policies as determined by Contract Expert feature rules.

Contract Expert

A feature of the application that permits you to create business rules in the Contract Terms Library to enforce corporate policies and standards for contracts.

Contract Terms Library

A repository of standard clauses, contract terms templates, and business rules built using Contract Expert.

corporate rate type

Rate you define to standardize rates used in conversion of one currency to another over a period of time. This rate is generally a standard market rate determined by senior financial management for use throughout the organization.

cost book

A view or method of cost accounting for inventory transactions. You can create multiple cost books and assign them to a cost organization for different financial and management reporting purposes.

cost center

A unit of activity or group of employees used to assign costs for accounting purposes.

cost component

Incoming costs from external sources are represented by cost components which are mapped to cost elements. Examples of cost components are purchase order material and tax.

cost component group

Mapping of cost components to cost elements. Cost component groups use set-level definitions, and are one of the attributes of item cost profiles.

cost element

The user-defined level where costs of an item are tracked through the inventory accounting life cycle; for example, the material, overhead, and tax costs of an item can be tracked as separate cost elements.

cost element group

A grouping of cost elements that is used as the basis for calculation of overhead costs, such as materials cost element group, or freight cost element group.

cost organization

A grouping of inventory organizations that indicates legal and financial ownership of inventory, and which establishes common costing and accounting policies.

cost organization book

Designates which cost book a cost organization uses for different costing and reporting purposes. For example, the Canada cost organization may use a perpetual average cost book and a primary cost book. In this case, there are two cost organization books: Canada-Perpetual Average, and Canada-Primary.

cost profile

Defines the cost accounting policies for items, such as the cost method and valuation structure.

country holding company

A legal entity that acts on behalf of several divisions within an enterprise, and is the legal employer in a country.

data dimension

A stripe of data accessed by a data role, such as the data controlled by a business unit.

data instance set

The set of human capital management (HCM) data, such as one or more persons, organizations, or payrolls, identified by an HCM security profile.

data role

A role for a defined set of data describing the job a user does within that defined set of data. A data role inherits job or abstract roles and grants entitlement to access data within a specific dimension of data based on data security policies. A type of enterprise role.

data role template

A template used to generate data roles by specifying which base roles to combine with which dimension values for a set of data security policies.

data security

The control of access to data. Data security controls what action a user can taken against which data.

data security policy

A grant of entitlement to a role on an object or attribute group for a given condition.

database resource

An applications data object at the instance, instance set, or global level, which is secured by data security policies.

default cost profile

Simplifies the effort of assigning cost profiles to items. Items can automatically inherit the default cost profile, if there is no manually-defined cost profile.


A division of a business enterprise dealing with a particular area of activity.

description rule

The rule that defines the description content that appears on the subledger journal header and line.

descriptive flexfield

Customizable expansion space, such as fields used to capture additional descriptive information or attributes about an entity, such as customer cases. Information collection and storage may be configured to vary based on conditions or context.

descriptive flexfield

An extendable field that captures additional information.


A value that determines which reference data set will be used in a specific business context.

determinant type

Designates the field within transactional columns that controls how data is shared across organizations such as business unit, asset book, cost organization or project unit. The type determines the reference data sets that would be used in a transaction.

determinant type

An additional and optional field within transactional columns (besides category and application) that is used to assign document sequences. The available determinant types are Business Unit, Ledger, Legal Entity, and Tax Registration.

determinant value

A value specific to the determinant type dimension of a document sequence. The determinant value is relevant in a document sequence assignment only if the document sequence has a determinant type. If Ledger is the determinant type for a document sequence, the determinant value is the specific ledger number whose documents are numbered by the document sequence.


A business-oriented subdivision within an enterprise. Each division is organized to deliver products and services or address different markets.

document sequence

A unique number that is automatically or manually assigned to a created and saved document.

duty role

A group of function and data privileges representing one duty of a job. Duty roles are specific to applications, stored in the policy store, and shared within an Oracle Fusion Applications instance.


An organization with one or more legal entities under common control.

enterprise role

Abstract, job, and data roles are shared across the enterprise. An enterprise role is an LDAP group. An enterprise role is propagated and synchronized across Oracle Fusion Middleware, where it is considered to be an external role or role not specifically defined within applications.


Grants of access to functions and data. Oracle Fusion Middleware term for privilege.


Acronym for Enterprise Storage Server. An application that optimizes data storage.

expense pool

A grouping of similar costs representing one or more general ledger expense accounts, such as warehouse or freight expense pools. Expense pools are used in the definition of overhead accounting rules.

extensible flexfield

Customizable expansion space, as with descriptive flexfields, but able to capture multiple sets of information within a context and multiple contexts grouped to appear in a named region of a user interface page. Some extensible flexfields allow grouping contexts into categories.

feature choice

A selection you make when configuring offerings that modifies a setup task list, or a setup page, or both.


Abbreviation for first in, first out. A material control technique of rotating inventory stock so that the earliest inventory units received or produced are the first units used or shipped. The ending inventory therefore consists of the most recently acquired goods.

fixed rate type

Rate you set between two currencies that remains constant. For example, a rate set between the euro currency and each Economic and Monetary Union (EMU) currency during the conversion to the euro currency.


Grouping of extensible data fields called segments, where each segment is an attribute added to an entity for capturing additional information.

flexfield segment

An extensible data field that represents an attribute on an entity and captures a single atomic value corresponding to a predefined, single extension column in the Oracle Fusion Applications database. A segment appears globally or based on a context of other captured information.

function security

The control of access to a page or a specific widget or functionality within a page. Function security controls what a user can do.

global area

The region across the top of the user interface. It provides access to features and tools that are relevant to any page you are on.


A component of the employment model that defines the level of compensation for a worker.


Abbreviation for Global Trade Identification Number


Abbreviation for Human Capital Management.

HCM data role

A job role, such as benefits administrator, associated with specified instances of Oracle Fusion Human Capital Management (HCM) data, such as one or more positions or all persons in a department.


A person representing a worker, supplier, or customer.

inventory organization

A logical or physical entity in the enterprise that is used to store definitions of items or store and transact items.

inventory organization

An organization that tracks inventory transactions and balances, and can manufacture or distribute products.

item cost profile

Cost accounting method assigned to an item. Items in a cost organization book can use different cost profiles. For example, you can use a cost profile to calculate average cost at the lot or serial level, and another cost profile to calculate average cost at the cost organization level.

item master

A collection of data that describes items and their attributes recorded in a database file.

item organization

Item definition where inventory balances are not stored and movement of inventory is not tracked in the applications. Item attributes that carry financial and accounting information are hidden.

item subinventory

An association of an item with a subinventory that is created when you add an item to a subinventory.

item validation organization

An inventory organization whose primary or secondary unit of measure is used as the costing unit of measure for the item in the cost organization to which that inventory organization belongs. The item master organization can also be designated as the item validation organization.


Entries within the Product master database. For example, items for a manufacturing company can include nuts, bolts, and screws.


A generic role that is independent of any single department or location. For example, the jobs Manager and Consultant can occur in many departments.

job role

A role for a specific job consisting of duties, such as an accounts payable manager or application implementation consultant. A type of enterprise role.

journal entry

Point of entry of business transactions into the accounting system. Chronological record, with an explanation of each transaction, the accounts affected, and the amounts to increase or decrease each account.

journal line

An element of journal entries consisting of account combinations and credit or debit amounts. Optionally, contains statistical quantities, currency information for multicurrency journals, and additional information.

journal line rule

A rule that includes options to convert transactional data into a subledger journal line. A condition can be defined within a rule so that the rule is only used based on particular attributes of a transaction.

key flexfield

Configurable key consisting of multiple parts or segments, each of which may be meaningful individually or in combination with the others. Key flexfields are commonly implemented to represent part numbers and account numbers.

key flexfield segment instance

A single occurrence of a key flexfield segment in a key flexfield structure instance.

key flexfield structure

The arrangement of segments in a key flexfield. In some cases, multiple structures can be defined for a single key flexfield.

key flexfield structure instance

A single occurrence of a key flexfield structure that shares the same order of segments as every other instance of the key flexfield structure, but uses different value sets to validate the segments.

legal employer

A legal entity that employs people.

legal entity

An entity is identified and given rights and responsibilities under commercial law, through the registration with the country's appropriate authority.

legal reporting unit

The lowest level component of a legal structure that requires registrations. Used to group workers for the purpose of tax and social insurance reporting or represent a part of your enterprise with a specific statutory or tax reporting obligation.

legislative data group

A means of partitioning payroll and related data. At least one legislative data group is required for each country where the enterprise operates. Each legislative data group is associated with one or more payroll statutory units.

line of business

Set of one or more highly related products which service a particular customer transaction or business need. Refers to an internal corporate business unit.

lookup code

A value available for lookup within a lookup type such as the code BLUE within the lookup type COLORS.

lookup type

A set of lookup codes to be used together as a list of values on a field in the user interface.


A branch of data that serves as a single source of truth.

manufacturing facilities

Employed in the making of goods for sale such as a factory or plant.

mapping set

Maps a combination of input source values to specific output values A mapping set can have a segment, account, or value set as output. The output value of a mapping set is used to derive accounts or segments in account rules.

natural account

Categorizes account segment values by account type, asset, liability, expense, revenue, or equity, and sets posting, budgeting, and other options.

natural account segment

A chart of accounts segment used to categorize your accounting transactions by account type: asset, liability, owner's equity, revenue, or expense.


A comprehensive grouping of business functions, such as Sales or Product Management, that is delivered as a unit to support one or more business processes.


Abbreviation for Oracle WebLogic Communication Services. Offers the TPCC service to Fusion applications and sets up the calls via SIP integration with the telephony network.

payroll statutory unit

A legal entity registered to report payroll tax and social insurance. A legal employer can also be a payroll statutory unit, but a payroll statutory unit can represent multiple legal employers.

pending worker

A person who will be hired or start a contingent worker placement and for whom you create a person record that is effective before the hire or start date.

perpetual average cost

The average cost of an item, derived by continually averaging its valuation after each incoming transaction. The following equation always holds for each item: average cost of item = sum of debits and credits in inventory general ledger balance / on-hand quantity.

person type

A subcategory of a system person type, which the enterprise can define. Person type is specified for a person at the employment-terms or assignment level.

personally identifiable information

Any piece of information that can potentially be used to uniquely identify, contact, or locate a single person. Within the context of an enterprise, some PII data can be considered public, such as a person's name and work phone number, while other PII data is confidential, such as national identifier or passport number.


Abbreviation for procedural structured queried language.


A specific occurrence of one job, fixed within one department, also often one location. For example, the position Finance Manager is an instance of the job Manager in the Finance Department.

primary ledger

Main record-keeping ledger.


A grant or entitlement of access to functions and data. A privilege is a single, real world action on a single business object.


A program that you schedule and run to process data and, if appropriate, generate output as a report. Also known as scheduled process.

profile option

User preferences and system configuration options consisting of a name and a value, that can be set at hierarchical levels of an enterprise. Also called a profile or user option.

profile option level

A level at which profile option values are defined. Site, product, and user are predefined levels.

profile option level hierarchy

The ordering of profile option levels. The order of the levels in the hierarchy determines which levels take precedence.

profile option value

The value portion of a profile option's name and value. A profile option may have multiple values set at different levels, such as site or user.


Abbreviation for public switched telephone network which is the network of the world's public circuit-switched telephone networks.

receipt layer

Unique identification of delivery or put away of an item into inventory.

reference data

Data in application tables that is not transactional and not high-volume such as sales methods, transaction types, or payment terms, and can be shared and used across organizational boundaries.

reference data set

Contains reference data that can be shared across a number of business units or other determinant types. A set supports common administration of that reference data.

reference group

A logical grouping of tables that correspond to logical entities such as payment terms defined across multiple tables or views. Grouping establishes common partitioning requirements across the entities causing them to share the same set assignments.

reference object

Standardized data model containing reference information owned by other subledger applications and used by the Create Accounting program to create subledger journal entries from accounting events.


Abbreviation for return material authorization.


Controls access to application functions and data.

role hierarchy

Structure of roles to reflect an organization's lines of authority and responsibility. In a role hierarchy, a parent role inherits all the entitlement of one or more child roles.

role mapping

A relationship between one or more job roles, abstract roles, and data roles and one or more conditions. Depending on role-mapping options, the role can be provisioned to or by users with at least one assignment that matches the conditions in the role mapping.

role provisioning

The automatic or manual allocation of an abstract role, a job role, or a data role to a user.


A runtime session that commits changes out of reach of mainline users.

security profile

A set of criteria that identifies one or more human capital management (HCM) objects of a single type for the purposes of securing access to those objects. Security profiles can be defined for persons, organizations, positions, countries, LDGs, document types, payrolls, and payroll flows.

security reference implementation

Predefined function and data security in Oracle Fusion Applications, including role based access control, and policies that protect functions, data, and segregation of duties. The reference implementation supports identity management, access provisioning, and security enforcement across the tools, data transformations, access methods, and the information life cycle of an enterprise.

segregation of duties

An internal control to prevent a single individual from performing two or more phases of a business transaction or operation that could result in fraud.

service provider model

A business unit that provides specific business functions for another business unit.


Reference data that is organized into groups appropriate to organizational entities, to enable reference data sharing.

set enabled

An entity, such as a lookup, customer, location, organization, or document attachment, that is allowed to participate in reference data sharing by drawing on the data of a reference data set.

set-level definition

Enables you to segment and share your reference data. Entities that are defined at the set level can be shared by all cost organizations belonging to that set. You can also use the Common set to share the same reference data across all cost organizations.


Abbreviation for service-oriented architecture.


Contextual and reference information from subledger applications. This information is used in conjunction with accounting rules to create subledger journal entries.

source system

An external system from a non-Oracle software provider, or internally created, that generates events which are to be accounted in the Fusion Accounting Hub.

spot rate type

Rate you enter to perform conversion based on this rate as of a specific date. This rate applies to the immediate delivery of a currency.

SQL predicate

A type of condition using SQL to constrain the data secured by a data security policy.

storage facilities

Commercial building for storage of goods such as a warehouse.


A low-level ledger that stores and manages the details that substantiate the monetary value stored in the general ledger. Oracle Fusion Receivables and Oracle Fusion Payables are examples of subledgers.

subledger journal entry

A detailed journal entry generated for a transaction in a subledger application.

subledger journal entry line

An individual debit or credit line that is part of a subledger journal entry.

subledger journal entry rule set

A set of rules defining how to generate a complete journal entry for an accounting event.

supporting reference

Stores additional source information about a subledger journal entry either at the header or line level. They can be used to establish a subledger balance for a particular source value or combination of source values for a particular account.

system person type

A fixed name that the application uses to identify a group of people.


A legally distinct region that is used in the country field of an address.

transaction object

Standardized data model containing transaction information used by the Create Accounting program to create subledger journal entries from accounting events.


Information or data organized for display into a hierarchy with one or more root nodes connected to branches of nodes. Each node corresponds to data from one or more data sources. A tree must have a structure.

tree structure

Characteristics applied to trees, such as what data to include or how the tree is versioned and accessed.

tree version

An instance of a tree. If a tree is associated with a reference data set, all versions belong to one set. Includes life cycle elements such as start and end date and a status indicator whether the tree is active or not.

user rate type

Rate you enter at journal entry time to convert foreign currency transactions to your functional currency.

valuation structure

Defines inventory control attributes that are used to calculate the cost of an item. For example, the valuation structure of an item can be inventory organization and subinventory, or lot, or grade.

valuation unit

Defines the set of values for the control attributes that are used to calculate the cost of an item. For example, valuation unit V1 is defined by cost organization A, item I1, and lot L1.

value set

A set of valid values against which values entered by an end user are validated. The set may be tree structured (hierarchical).

work relationship

An association between a person and a legal employer, where the worker type determines whether the relationship is a nonworker, contingent worker, or employee work relationship.


An automated process in which tasks are passed from a user, a group of users, or the application to another for consideration or action. The tasks are routed in a logical sequence to achieve an end result.

XML filter

A type of condition using XML to constrain the data secured by a data security policy.