General Ledger and Subledger Accounting Reports

Oracle General Ledger and Oracle Subledger Accounting provides a variety of reports to support your reporting requirements for trial balances, detail journals and account analysis.

These reports also support the needs of your organization for internal reporting, reconciliation, and communication with third parties like customers and suppliers.

The general ledger and subledger reports are categorized into:

Account Analysis Reports: These reports support fiscal verification processes in countries like Europe and South America. They inform shareholders on the financial situation of the company in countries like the United States.

The account analysis reports:
- Provide a legal account ledger
- Reconcile subledger balances with the general ledger balances
- Maintain an audit trail
- Allow a periodic internal verification
Journal Reports: These reports verify that your journals, accounting entries, and source documents are in compliance with legal requirements.
Third-Party Detail and Balances Reports: These reports provide balances per third-party control account, third party, and third-party site. These reports verify that the third-party subledgers are consistent with the general ledger.

Use the third-party detail and balances reports to:
- Review the accounting process details by third party and third-party site.
- Audit third-party accounts in detail.
During the accounting process, run the reports to ensure that subledger and general ledger balances reconcile, and to identify discrepancies.
General Ledger Journal and Balance Reports: These reports list general ledger journals and account balances for all periods in a selected period range. For each account, the reports provide beginning balance, general ledger posted journal lines, and ending balance.
General Ledger Trial Balance Report: This report checks your account balances and reviews your accounting activity. You can run the report using zero beginning balances at the start of the fiscal year.

The following table lists the reports provided for each category.

Report Category	List of Reports
Account Analysis Reports	General Ledger and Subledger Account Analysis Report General Ledger and Subledger Accounting by Journal Lines Report Account Analysis by Legal Entity Report
Journal Reports	Daily Journals Report Subledger Detail Journal Report Journal Ledger Report
Third-Party Detail and Balances Reports	Third-Party Detail and Balance Report Third-Party Balances Summary Report Third-Party Account Balance Report
General Ledger Journal and Balances Report	General Ledger Journal Entry Report General Ledger Journal and Balance Report
Trial Balance Report	General Ledger Trial Balance Report