Tag a dimension as accounts if it contains items that you want to measure, such as profit or inventory. When you tag a dimension as accounts in block storage databases, built-in Essbase accounting functionality is made available. An outline does not have to include an accounts dimension.
To calculate members of the accounts dimension on the second pass through the outline, see Setting Two-Pass Calculation Properties.
To tag a dimension as accounts:
Open the outline in edit mode.
The Outline tab is displayed.
Right-click the dimension to be tagged and select Edit member properties.
In the Member Properties dialog box, select the Information tab.
Under the Member Information node, in the Dimension type drop-down list, select Accounts.
Click OK.
If you want to set properties for members of accounts dimensions, see Setting Time Balance Properties, Setting Variance Reporting Properties, and Assigning Currency Categories to Accounts Members.
“Creating an Accounts Dimension” in the Oracle Essbase Database Administrator's Guide