Establishing Book Code Functionality

Book code functionality is an optional feature that is implemented at the Global Consolidations system level. This section discusses:

Understanding book codes.
Enabling book code functionality.
Enabling row-level security by book code.

Understanding Book Codes

In Global Consolidations, you use the book code dimension to identify source data and specific types of adjustments, for example harmonization adjustments. You combine book codes into book code groups and use the book code groups to segregate source ledger amounts from harmonization and other types of adjustments in reports and inquiries.

Harmonization adjustments are journal entries and allocations that adjust the consolidation balances for consolidation reporting under the requirements of International Accounting Standards (IAS), United States-Generally Accepted Accounting Principles (US-GAAP), or other statutory requirements. Using book codes and book code groups enables you to maintain multiple accounting methods for separate local and consolidation reporting books within a single scenario.

If you enable book code functionality, the trial balance and other inquiry selection pages display a book code group option so that you can use a book code group as one of your inquiry criterion. When book code functionality is enabled, the trial balance inquiry contains columns for both the primary and secondary book codes within the book code group.

For example, after enabling book codes, you could establish these three book codes:

COMN (common) used for source data.
COAJ used for US GAAP adjustments.
CORP used for US GAAP reporting.

You would then identify source data, journals, and allocations with the book codes COAJ (corporate adjustments) or CORP (for corporate reporting). You also combine these three book codes into a book code group, CORP, which you use when you want inquiries and reports to display the local GAAP plus adjustments that are identified by these book codes.

Note: You can group as many book codes together as needed to define a book code group. For example, you might define one book code group for US-GAAP reporting, another for IAS reporting, and another for local statutory reporting.

Image: Example of a book code group.

This example illustrates the fields and controls on the Example of a book code group.. You can find definitions for the fields and controls later on this page.

When you run a trial balance inquiry, you can specify the book code group to use and group the amounts in the first (primary) and second (secondary) columns.

Image: Example of the Trial Balance Inquiry page showing amounts segregated by primary and secondary book codes.

This example illustrates the fields and controls on the Example of the Trial Balance Inquiry page showing amounts segregated by primary and secondary book codes.. You can find definitions for the fields and controls later on this page.

See Access My Oracle Support to see the Global Consolidations Implementation Guide Red Paper.

Enabling Book Code Functionality

You enable book code functionality on the General Options page by selecting the Book Code Group Functionality check box.

Image: General Options page showing book code functionality enabled and row level security by book code

This example illustrates the fields and controls on the General Options page showing book code functionality enabled and row level security by book code. You can find definitions for the fields and controls later on this page.

Enabling Row Level Security by Book Code

After setting up and assigning EPM security user and user roles, you can restrict access to book codes based on the row-level security setup options on the General Options page in the Global Consolidations application. You can assign users to security groups that you tie to book codes and restrict their ability to enter and make inquiries of data for these specific book codes. You enable row-level security by book code by selecting the Book Code check box in the Row Level Security section.

Pages Used to Establish Book Code Functionality

Page Name	Definition Name	Navigation	Usage
General Options	GC_INSTALLATION	select Global Consolidations, then select Define Consolidations, then select Common Definitions, then select General Options	Establish whether to implement book code functionality, along with other system options.
Maintain Book Code	BOOK_CODE_D00	select EPM Foundation, then select Business Metadata, then select OW-E Dimension Maintenance, then select Common, then select Book Code, then select Maintain Book Code	Set up and maintain book code dimensions. Book codes are dimensions that are used to categorize and segregate source ledger amounts and adjustment amounts.
Book Code Group	GC_BKCD_GRP	select Global Consolidations, then select Define Consolidations, then select Common Definitions, then select Book Code Group	Assign individual book codes to a book code group.
Book Code Group-Notes	GC_BKCD_GRP_NOTES	select Global Consolidations, then select Define Consolidations, then select Common Definitions, then select Book Code Group, then select Notes	Enter notes about book group setup.

Book Code Group Page

Use the Book Code Group page (GC_BKCD_GRP) to assign individual book codes to a book code group.

Navigation

select Global Consolidations, then select Define Consolidations, then select Common Definitions, then select Book Code Group

Image: Book Code Group page

This example illustrates the fields and controls on the Book Code Group page. You can find definitions for the fields and controls later on this page.

Book code groups enable you to limit what data appears in inquiry and reports, so that you can view different sets of adjustments to the source data. For example, one book code could contain all the GAAP adjustments, another could contain local statutory adjustments.

Primary Description

The primary description is used as a title for the first column of amounts in the trial balance inquiry.

Secondary Description

The secondary description is used as a title for the second column of amounts in the trial balance inquiry.

Book Codes

Enter a row for each book code that you want to include in the book code group.

Blank

Select this option if you want to include blank book codes in the book code group.

When source ledger entries are brought in with no book code value, they are identified as having blank book codes.

Book Code

Select a book code from the book codes previously defined on the Maintain Book Code page.

Value

Select either the Primary or Secondary value for a book code.

Amounts associated with Primary book codes are combined in the first column of amounts in the trial balance inquiry.
Amounts associated with Secondary book codes are combined in the second column of amounts in the trial balance inquiry.

In the example above, Blank and COMN are primary values, consequently they are combined in the first column of amounts in the trial balance inquiry. COAJ and CORP are secondary values, so they are combined in the second column of amounts on the trial balance inquiry.

Note: You can have multiple primary and secondary values in the grid, however you can only specify a book code once, either as a primary or secondary value.

Note: The underlying book code group table (GC_BKCD_GRP) contains the date/timestamp and user ID information for audit purposes.