Group Account Configuration

Configuring Group Account Numbers is a critical step in Oracle E-Business Suite Data Intelligence, as it directly impacts the accuracy of key metrics in both the General Ledger and Profitability modules.

Group Accounts in combination with Financial Statement Item Codes are also leveraged in the GL reconciliation process, to ensure that subledger data reconciles with GL journal entries.

This configuration involves categorizing General Ledger (GL) accounts into specific group account numbers. These groupings are used during data extraction and in front-end reporting. The GROUP_ACCT_NUM field in the W_GL_ACCOUNT_D (GL Account Dimension) table defines the nature of each GL account—for example, cash, payroll, or accounts payable.

Accurate mapping of GL account numbers to group account numbers is essential for reliable reporting and analysis, including:

  • Balance Sheet

  • Profit and Loss (P&L)

  • Cash Flow statements

  • Profitability analysis

Group account configurations must be defined in the inline dataset FILE_GROUP_ACCT_NUM, which includes the following columns:

  1. CHART_OF_ACCOUNTS_ID – Identifier for the GL chart of accounts

  2. FROM_ACCT_NUM – Lower bound of the natural account range (based on the natural account segment)

  3. TO_ACCT_NUM – Upper bound of the natural account range

  4. GROUP_ACCT_NUM – Assigned group account number (e.g., AP for Accounts Payable, CASH for cash accounts, GEN PAYROLL for payroll accounts)

This table shows an example configuration of the Inline dataset: FILE_GROUP_ACCT_NUM

CHART OF ACCOUNTS ID FROM ACCT TO ACCT GROUP_ACCT_NUM

1

101010

101099

CA

1

131010

131939

FG INV

1

152121

152401

RM INV

1

171101

171901

WIP INV

1

173001

173001

PPE

1

240100

240120

ACC DEPCN

1

261000

261100

INT EXP

1

181011

181918

CASH

1

251100

251120

ST BORR
In the first row, all accounts within the account number range from 101010 to 101099 that have a Chart of Account (COA) ID equal to 1 are assigned to Current Asset (that is, CA). Each row maps all accounts within the specified account number range and within the given chart of account ID.

Note:

Ensure that the defined account ranges (FROM ACCT to TO ACCT) do not overlap, as overlapping ranges can lead to incorrect mappings and reporting inconsistencies.

The Group Account Number to Financial Statement Item code configuration is available in the BIA_CONFIG >> BIA_Domain_Configurations >> W_DOMAIN_MEMBER_MAP_G_IN.

Please navigate to TRG_DOMAIN_CODE = W_FIN_STMT, SRC_DOMAIN_CODE = W_GL_GROUP_ACCOUNT and verify the group account number to financial statement item code configuration and make changes if needed.

This table shows the Financial Statement Item codes to which Group Account Numbers must map, and their associated base fact tables.

Financial Statement Item Codes Base Fact Tables

AP

AP base fact (W_AP_XACT_F)

AR

AR base fact (W_AR_XACT_F)

COGS

Cost of Goods Sold base fact (W_GL_COGS_F)

REVENUE

Revenue base fact (W_GL_REVN_F)

OTHERS

GL Journal base fact (W_GL_OTHER_F)

By mapping your GL accounts against the group account numbers and then associating the group account number to a Financial Statement Item code, you have indirectly associated the GL account numbers to Financial Statement Item codes as well. This association is important to perform GL reconciliation and to ensure the subledger data reconciles with GL journal entries. It is possible that after an invoice has been transferred to GL, a GL user might adjust that invoice in GL. In this scenario, it is important to ensure that the adjustment amount is reflected in the subledger base fact as well as balance tables. To determine such subledger transactions in GL, the reconciliation process uses Financial Statement Item codes.

Financial Statement Item codes are internal codes used  to process the GL journal records during the GL reconciliation process against the subledgers. When the ETL process reconciles a GL journal record, it looks at the Financial Statement Item code associated with the GL account that the journal is charging against, and then uses the value of the Financial Statement item code to decide which base fact the GL journal should reconcile against. For example, when processing a GL journal that charges to a GL account which is associate to AP Financial Statement Item code, then the ETL process will try to go against AP base fact table (W_AP_XACT_F), and try to locate the corresponding matching AP accounting entry. If that GL account is associated with the 'AR' Financial Statement Item code, then the ETL program will try to go against the AR base fact table (W_AR_XACT_F), and try to locate the corresponding matching AR accounting entry.

The following group account numbers are seeded. In reports, the metrics are calculated based on these group account number configurations. Use these seeded group account numbers and accordingly configure your accounts.

  • Seeded Group account numbers

  • ACC DEPCN - Accumulated Depreciation

  • ACC LIAB - Accrued Liabilities

  • AP - Account Payables

  • AR - Account Receivables

  • CASH - Cash

  • CMMN STOCK - Common Stock

  • COGS - Cost Of Goods Sold

  • CONT EXP - Contracting Expenses

  • DEFERRED COGS - Deferred Cost of Goods Sold

  • DEFERRED REVENUE - Deferred Revenue

  • DEPCN - Depreciation Expenses

  • EMP BENFT - Employee Benefits Related Expenses

  • EMP OVERTIME - Employee Overtime

  • EMP SUPP - Employee Support and Cafeteria Expenses

  • FG INV - Finished Goods Inventory, FREIGHT - Freight Expenses

  • GEN PAYROLL - General Admin And Other Payroll

  • GOODWILL - Goodwill

  • INC TAX - Income Tax

  • INT EXP - Interest Expenses

  • LT DEBT - Long Term Debt

  • Informational Task Reference - Miscellaneous

  • Functional Configuration Task Reference B-249

  • MISC OPER EXP - Miscellaneous Operating Expenses

  • MKTG PAYROLL - Marketing Payroll

  • OTHER ASSET - Other Assets

  • OTHER CA - Other Current Assets

  • OTHER CL - Other Current Liabilities

  • OTHER EQUITY - Other Equity Related

  • OTHER INC - Other Income

  • OTHER LIAB - Other Liabilities

  • OTHER MKTG EXP - Other Marketing Expenses

  • OTHER R&D EXP - Other R&D Expenses

  • OTHER SLS EXP - Other Sales Expenses

  • PPAID EXP - Prepaid Expenses

  • PPE - PPE

  • PREF STOCK - Preferred Stock

  • PURCH - Purch

  • R&D PAYROLL - R&D Payroll

  • RET EARNING - Retained Earning

  • REVENUE - Sales Revenue

  • RM CONS - RM Cons

  • RM INV - Raw Material Inventory

  • SLS PAYROLL - Sales Payroll

  • ST BORR - ST Borr

  • TAX LIAB - Tax Liabilities

  • TRAVEL & ENT EXP - Travel & Entertainment Expenses

  • VARIANCE EXP - Product Variance Expenses

  • WIP INV - WIP Inventory

Note:

Ensure that the group account number used are in sync with the inline dataset FILE_GROUP_ACCT_NUM and inline dataset W_DOMAIN_MEMBER_MAP_G_IN so that there are no data discrepancy issues in the group account configurations.