Journal Line Rules
Oracle U.S. Federal Financials provides predefined journal line rules for each predefined event class for the Procurement, Payables, Receiving, and Receivables applications. It also specifies conditions for the use of each journal line type.
Predefined Journal Line Rules for Procurement
These predefined journal line rules are available for the Procurement application.
|
Event Class |
Name |
Description |
Line Type |
|---|---|---|---|
|
Requisitions |
Budget |
USSGL 46X000 |
Debit |
|
Requisitions |
Commitment Prior Year |
Commitment Prior Year |
Debit |
|
Requisitions |
Commitment |
USSGL 47X000 |
Credit |
|
Purchase Orders |
Anticipated Recovery |
USSGL 431000 |
Credit |
|
Purchase Orders |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Purchase Orders |
Anticipated Resources |
USSGL 4X9000 |
Debit |
|
Purchase Orders |
Allotment |
USSGL 46X000 |
Credit |
|
Purchase Orders |
Commitment Prior Year |
Commitment Prior Year |
Debit |
|
Purchase Orders |
Commitment |
USSGL 47X000 |
Credit |
|
Purchase Orders |
Unpaid Obligation |
USSGL 480100 |
Credit |
|
Purchase Orders |
Unpaid Obligation Prior Year |
USSGL 487100 or 488100 |
Credit |
|
Purchase Orders |
Unpaid Obligation Prior Year Offset |
USSGL 487100 or 488100 Offset |
Credit |
Predefined Journal Line Rules for Payables
These predefined journal line rules are available for the Payables application.
|
Event Class |
Name |
Description |
Line Type |
|---|---|---|---|
|
Invoices |
Anticipated Recoveries |
USSGL 431000 |
Credit |
|
Invoices |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Invoices |
Anticipated Resources |
USSGL 4X9000 |
Credit |
|
Invoices |
Allotments |
USSGL 46X000 |
Credit |
|
Invoices |
Unpaid Obligations |
USSGL 480100 |
Credit |
|
Invoices |
Unpaid Obligations Prior Year |
USSGL 487100 or 488100 |
Credit |
|
Invoices |
Unpaid Obligations Prior Year Offset |
USSGL 487100 or 488100 Offset |
Credit |
|
Invoices |
Unpaid Expenditures |
USSGL -0100 |
Credit |
|
Invoices |
Unpaid Expenditures Prior Year |
USSGL -7100 or -8100 |
Credit |
|
Invoices |
Unpaid Expenditures Prior Year Offset |
USSGL -7100 or -8100 Offset |
Credit |
|
Invoices |
Unexpended Appropriations |
USSGL 310700 |
Credit |
|
Invoices |
Expended Appropriations |
USSGL 570000 |
Credit |
|
Invoices |
Anticipated Recoveries |
USSGL 431000 |
Credit |
|
Credit Memos |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Credit Memos |
Anticipated Resources |
USSGL 4X9000 |
Credit |
|
Credit Memos |
Allotments |
USSGL 46X000 |
Credit |
|
Credit Memos |
Unpaid Obligations |
USSGL 480100 |
Credit |
|
Credit Memos |
Unpaid Obligations Prior Year |
USSGL 487100 or 488100 |
Credit |
|
Credit Memos |
Unpaid Obligations Prior Year Offset |
USSGL 487100 or 488100 Offset |
Credit |
|
Credit Memos |
Unpaid Expenditures |
USSGL -0100 |
Credit |
|
Credit Memos |
Unpaid Expenditures Prior Year |
USSGL -7100 or -8100 |
Credit |
|
Credit Memos |
Unpaid Expenditures Prior Year Offset |
USSGL -7100 or -8100 Offset |
Credit |
|
Credit Memos |
Unexpended Appropriations |
USSGL 310700 |
Credit |
|
Credit Memos |
Expended Appropriations |
USSGL 570000 |
Credit |
|
Credit Memos |
Anticipated Recoveries |
USSGL 431000 |
Credit |
|
Debit Memos |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Debit Memos |
Anticipated Resources |
USSGL 4X9000 |
Credit |
|
Debit Memos |
Allotments |
USSGL 46X000 |
Credit |
|
Debit Memos |
Unpaid Obligations |
USSGL 480100 |
Credit |
|
Debit Memos |
Unpaid Obligations Prior Year |
USSGL 487100 or 488100 |
Credit |
|
Debit Memos |
Unpaid Obligations Prior Year Offset |
USSGL 487100 or 488100 Offset |
Credit |
|
Debit Memos |
Unpaid Expenditures |
USSGL -0100 |
Credit |
|
Debit Memos |
Unpaid Expenditures Prior Year |
USSGL -7100 or -8100 |
Credit |
|
Debit Memos |
Unpaid Expenditures Prior Year Offset |
USSGL -7100 or -8100 Offset |
Credit |
|
Debit Memos |
Unexpended Appropriations |
USSGL 310700 |
Credit |
|
Debit Memos |
Expended Appropriations |
USSGL 570000 |
Credit |
|
Prepayment Applications |
Unpaid Obligations |
USSGL 480100 |
Credit |
|
Prepayment Applications |
Paid Obligations |
USSGL 480200 |
Credit |
|
Prepayment Applications |
Unpaid Expenditures |
USSGL -0100 |
Credit |
|
Prepayment Applications |
Paid Expenditures |
USSGL -0200 |
Credit |
|
Payments |
Anticipated Recoveries |
USSGL 431000 |
Credit |
|
Payments |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Payments |
Unpaid Obligations |
USSGL 480100 |
Credit |
|
Payments |
Paid Obligations |
USSGL 480200 |
Credit |
|
Payments |
Paid Expenditures |
USSGL -0200 |
Credit |
|
Payments |
Unpaid Expenditure |
USSGL -0100 |
Credit |
|
Payments |
Unpaid Expenditures Prior Year |
USSGL -7100 or -8100 |
Credit |
|
Payments |
Paid Expenditures Prior Year |
USSGL -7200 or -8200 |
Credit |
|
Payments |
Unpaid Expenditures Prior Year Offset |
USSGL -7100 or -8100 Offset |
Credit |
|
Payments |
Paid Expenditures Prior Year Offset |
USSGL -7200 or -8200 Offset |
Credit |
|
Payments |
Anticipated Resources |
USSGL 4X9000 |
Credit |
|
Payments |
Allotments |
USSGL 46X000 |
Credit |
|
Payments |
Unexpended Appropriations |
USSGL 310700 |
Credit |
|
Payments |
Expended Appropriations |
USSGL 570000 |
Credit |
|
Refunds |
Anticipated Recoveries |
USSGL 431000 |
Credit |
|
Refunds |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Refunds |
Unpaid Obligations |
USSGL 480100 |
Credit |
|
Refunds |
Unpaid Expenditures |
USSGL -0100 |
Credit |
|
Refunds |
Paid Obligations |
USSGL 480200 |
Credit |
|
Refunds |
Paid Expenditures |
USSGL -0200 |
Credit |
|
Refunds |
Paid Expenditures Prior Year |
USSGL -7200 or -8200 |
Credit |
|
Refunds |
Paid Expenditures Prior Year Offset |
USSGL -7200 or -8200 Offset |
Credit |
|
Refunds |
Anticipated Resources |
USSGL 4X9000 |
Credit |
|
Refunds |
Allotments |
USSGL 46X000 |
Credit |
|
Refunds |
Unexpended Appropriations |
USSGL 310700 |
Credit |
|
Refunds |
Expended Appropriations |
USSGL 570000 |
Credit |
Predefined Journal Line Rules for Receiving
These predefined journal line rules are available for the Receiving application.
|
Event Class |
Name |
Description |
Line Type |
|---|---|---|---|
|
Deliver to Expense |
Anticipated Recoveries |
USSGL 431000 |
Credit |
|
Deliver to Expense |
Budget |
USSGL 445000 or 46X000 |
Credit |
|
Deliver to Expense |
Unpaid Obligations |
USSGL 480100 |
Debit |
|
Deliver to Expense |
Paid Obligations |
USSGL 480200 |
Debit |
|
Deliver to Expense |
Unpaid Obligations Prior Year |
USSGL 487100 or 488100 |
Credit |
|
Deliver to Expense |
Unpaid Expenditures Prior Year |
USSGL 497100 or 498100 |
Credit |
|
Deliver to Expense |
Unpaid Expenditures |
USSGL 490100 |
Credit |
|
Deliver to Expense |
Paid Expenditures |
USSGL 490200 |
Credit |
|
Deliver to Expense |
Anticipated Resources |
USSGL 4X9000 |
Debit |
|
Deliver to Expense |
Allotments |
USSGL 46X000 |
Credit |
|
Deliver to Expense |
Unexpended Appropriations Accrued |
USSGL 310700 |
Credit |
|
Deliver to Expense |
Expended Appropriations Accrued |
USSGL 570000 |
Debit |
|
Deliver to Expense |
Unexpended Appropriations Disbursed |
USSGL 310710 |
Credit |
|
Deliver to Expense |
Expended Appropriations Disbursed |
USSGL 570010 |
Debit |
|
Deliver to Expense |
Charge |
Charge |
Debit |
|
Deliver to Expense |
Accrual |
Accrual Liability |
Debit |
|
Deliver to Expense |
Prepaid Expense |
Prepaid Expense |
Credit |
Predefined Journal Line Rules for Receivables
These predefined journal line rules are available for the Receivables application for standard receipts:
| Event Class | Name | Description | Line Type |
|---|---|---|---|
| Budgetary | Invoice | Unfilled Customer Order - Invoice | Credit |
| Budgetary | Invoice | Reimbursements Earned - Invoice | Debit |
| Budgetary | Credit Memo | Unfilled Customer Order - Credit Memo | Credit |
| Budgetary | Credit Memo | Reimbursements Earned - Credit Memo | Debit |
| Budgetary | Adjustment | Unfilled Customer Order - Adjustment | Credit |
| Budgetary | Adjustment | Reimbursements Earned - Adjustment | Debit |
| Budgetary | Debit Memo | Unfilled Customer Order - Debit Memo | Credit |
| Budgetary | Debit Memo | Reimbursements Earned - Debit Memo | Debit |
| Budgetary | Cash Receipt | Unexpended Appropriations Accrued - Cash Receipt | Credit |
| Budgetary | Cash Receipt | Expended Appropriations Accrued - Cash Receipt | Debit |
| Budgetary | Cash Receipt | Reimbursable Orders Not Collected - Cash Receipt | Credit |
| Budgetary | Cash Receipt | Reimbursable Orders Collected - Cash Receipt | Debit |
| Budgetary | Cash Receipt | Budget - Cash Receipt | Credit |
| Budgetary | Cash Receipt | Paid Obligations - Cash Receipt | Debit |
| Budgetary | Cash Receipt | Paid Obligations Prior Year - Cash Receipt | Debit |
| Budgetary | Cash Receipt | Paid Expenditures - Cash Receipt | Debit |
| Budgetary | Cash Receipt | Paid Expenditures Prior Year - Cash Receipt | Debit |
These predefined journal line rules are available for the Receivables application for miscellaneous receipts:
| Event Class | Name | Description | Line Type |
|---|---|---|---|
| Budgetary | Miscellaneous Receipt | Unexpended Appropriations Accrued - Miscellaneous Receipt | Credit |
| Budgetary | Miscellaneous Receipt | Expended Appropriations Accrued - Miscellaneous Receipt | Debit |
| Budgetary | Miscellaneous Receipt | Reimbursable Not Collected - Miscellaneous Receipt | Credit |
| Budgetary | Miscellaneous Receipt | Reimbursable Collected - Miscellaneous Receipt | Debit |
| Budgetary | Miscellaneous Receipt | Budget - Miscellaneous Receipt | Credit |
| Budgetary | Miscellaneous Receipt | Paid Obligations - Miscellaneous Receipt | Debit |
| Budgetary | Miscellaneous Receipt | Paid Obligations Prior Year - Miscellaneous Receipt | Debit |
| Budgetary | Miscellaneous Receipt | Paid Expenditures - Miscellaneous Receipt | Debit |
| Budgetary | Miscellaneous Receipt | Paid Expenditures Prior Year - Miscellaneous Receipt | Debit |