Subledgers in GA

In addition to the business unit.object.subsidiary method of account coding, you can use subledgers to code accounts. Subledgers provide the most detailed record of accounting activity for a business unit. You might use subledger accounting to track:

Revenues and expenses by account representative.
Receivables and payables by employee.
Intercompany settlements by detail entry.

With subledger accounting, you can:

Review detailed account totals for specific subledgers by grouping posted transactions with the same subledger and subledger type.
Review similar types of subledgers across accounts. For example, you can review all accounting activity by an asset ID or work order number.

Subledger Type UDC Codes (00/ST)

You can set up detailed auxiliary accounting within a general ledger account using subledger type codes in UDC table 00/ST. A subledger type code, such as A for address book, is associated with a number, such as an employee number. Subledger type codes also control how the system validates a subledger value when you create a journal entry.

Examples:

Before you can use subledgers, you must decide which subledger types to use. The system verifies the subledger number for each type against a specific master table. The following list describes the predefined, hard-coded subledger types:

Subledger Type	Master Table
A	Validates against the Address Book Master table (F0101). This type is the most commonly used subledger type. Use this type to track expenses that are associated with sales people, employees, and so on. You also use it for the detail method '2' of intercompany settlements.
C	Validates against the Business Unit Master table (F0006).
E	Validates against the Asset Master File table (F1201).
I	Validates against the Item Master table (F4101).
J	Validates against the Change Request Master Table (F5301).
L	Validates against the Tenant/Lease Master table (F1501).
O	Validates against the Sales Order Header File table (F4201).
S	Validates against the Chart of Accounts Format table (F0907). This is the structured subledger type. For more information on this, see section below "Structured (Flex Format) Subledgers".
W P	Validates against the Work Order Master File table (F4801). Validates for Revenue Performance Obligation. A new feature introduced in E1 9.1

NOTE: Since Subledger types are hard-coded to validate against certain files, there is no recommended procedure or workaround other than customization for setting up a user-defined subledger type to validate against a particular table. The only way for validation to occur on a custom subledger type is to add custom modifications to the two C standard business functions, B0000021-Format Subledger field function and X0909-ValidateSubledger function. These two business functions perform the formatting and validation for the subledger values. Customizing a C business function requires advanced knowledge of C programming. Oracle Software Support does not help with C programming, which is outside of the support scope.

Scope

This document provides an overview of use of Subledgers within General Accounting and discusses how to assign and modify Subledger PEC for an account, Structured (S) and Additional Subledger Types (X, Y and Z), how to inactivate Subledgers, differences between Subledger and Subsidiary Accounting and different options available for Reporting by Subledger.

Details

Assigning Subledger Posting Edit Code (PEC) to an Account

You assign posting edit codes to define which accounts require subledgers and how amounts are to be posted in Account Ledger (F0911) and Account Balance (F0902) tables. There are four different Posting Edit Codes (PEC) related to subledgers:

PEC Value	Description	Usage
Blank	Allows all posting	Allows transactions to post to the business unit. Posts subledgers in detailed format for every account transaction. If subledgers entered, stores the subledger and type in the Account Ledger (F0911) and Account Balances (F0902) tables. Subledger and type is not required for all transactions.
L	Subledger and Type required - Detail	Subledger and type are required for all transactions. Posts subledgers in detailed format for every account. The system stores the subledger and type in the Account Ledger (F0911) and Account Balances (F0902) tables. If you want to report on subledgers in the Financial Reporting feature, use this code.
S	Subledger and Type required - Summary	Subledger and type are required for all transactions. Posts subledgers in summary format for every transaction. The system stores the subledger detail in the Account Ledger (F0911) table. This code is not valid for budget entry programs.
X	Subledger and Type - Blank	Subledger and type must be blank for all transactions. Does not allow subledger entry for the account

The following diagram shows how information stored in the Account Balances table (F0902) is affected by the posting edit code:

Regardless of the posting edit code (PEC) on account 90.8665, there would be four detail lines stored in the F0911 file for this entry. However, the F0902 may look different based on the PEC as follows:

If 90.8665 has a PEC of Blank, there would be three F0902 records created by this entry. Each line would represent a different subledger and type. This will work exactly like PEC value of 'L', where it will post subledgers in detailed format for every account transaction.
If 90.8665 has a PEC of 'L', there would be three F0902 records created by this entry. Each line would represent a different subledger and type.
If 90.8665 has a PEC of 'S', there would be one F0902 record created by this entry. The F0902 record would contain a blank subledger and type.

Modifying Subledger Posting Edit Code (PEC)

Whenever possible, avoid changing the Subledger Posting Edit Code on an account as this change requires direct updates to the data within the F0911 and/or F0902 tables using SQL. These type of direct updates to data are not recommended or supported by Oracle Software Support. When it is required to modify the posting edit code on an account, the following are examples of the changes that would be needed:

Blank to 'L'

When changing from a PEC of Blank to 'L' for an account having existing transactions, it will be required to update existing data using SQL since records with PEC Blank may or may not have subledgers but subledger is required for PEC 'L':

Back up the General Ledger (F0911) and Account Balances (F0902) tables.
Identify the Account Ledger (F0911) records for the account having blank values of subledger.
Update the F0911 records with valid values of Subledger Value (SBL) and Subledger Type (SBLT) with selection criteria for the account (AID) via SQL with help of database administrator.
Delete the Account Balances (F0902) records via SQL with selection criteria for the account (AID).
Rebuild the F0902 via Repost Account Ledger (R099102) report to create the correct F0902 records based on updated F0911 with updated values of Subledger Value (SBL) and Subledger Type (SBLT). Please refer to "how to run R099102 Repost report."
R099102 will create multiple F0902 records with different values of subledger, since PEC 'L' posts subledgers in detail format.
In case an account has data across multiple fiscal years, the Repost (R099102) and Annual Close (R098201) programs should be run simultaneously one fiscal year at a time, beginning with the first year on the system to rebuild balance forward amounts. Please refer to "how to run R098201 Annual Close report.

Blank to 'S'

When changing from a PEC of Blank to 'S' for an account having existing transactions, it will be required to update existing data using SQL since records with PEC Blank may or may not have subledgers but subledger is required for PEC 'S':

Back up the General Ledger (F0911) and Account Balances (F0902) tables.
Identify the Account Ledger (F0911) records for the account having blank values of subledger.
Update the F0911 records with valid values of Subledger Value (SBL) and Subledger Type (SBLT) with selection criteria for the account (AID) via SQL with help of database administrator.
Delete the Account Balances (F0902) records via SQL with selection criteria for the account (AID).
Rebuild the F0902 via Repost Account Ledger (R099102) report to create the correct F0902 records based on updated F0911 with updated values of Subledger Value (SBL) and Subledger Type (SBLT). Please refer to "how to run R099102 Repost report."
R099102 will create single F0902 record per fiscal year per ledger type, since PEC 'S' posts subledgers in summary format.
In case an account has data across multiple fiscal years, the Repost (R099102) and Annual Close (R098201) programs should be run simultaneously one fiscal year at a time, beginning with the first year on the system to rebuild balance forward amounts. Please refer to "how to run R098201 Annual Close report."

'L' to Blank

When changing from a PEC of 'L' to Blank, no data changes are necessary.

'S' to Blank

When changing from a PEC of 'S' to Blank, no data changes are necessary.

'L' to 'S'

Back up the Account Balances (F0902) table.
Delete the Account Balances (F0902) records via SQL with help of database administrator with selection criteria for the account (AID).
Rebuild the F0902 via Repost Account Ledger (R099102) report to create the correct F0902 records. Please refer to "how to run R099102 Repost report."
R099102 will create single F0902 record per fiscal year per ledger type, since PEC 'S' posts subledgers in summary format.
In case an account has data across multiple fiscal years, the Repost (R099102) and Annual Close (R098201) programs should be run simultaneously one fiscal year at a time, beginning with the first year on the system to rebuild balance forward amounts. Please refer to "how to run R098201 Annual Close report."

'S' to 'L'

Back up the Account Balances (F0902) table.
Delete the Account Balances (F0902) records via SQL with help of database administrator with selection criteria for the account (AID).
Rebuild the F0902 via Repost Account Ledger (R099102) report to create the correct F0902 records. Please refer to "how to run R099102 Repost report."
R099102 will create multiple F0902 records with different values of subledger, since PEC 'L' posts subledgers in detail format.
In case an account has data across multiple fiscal years, the Repost (R099102) and Annual Close (R098201) programs should be run simultaneously one fiscal year at a time, beginning with the first year on the system to rebuild balance forward amounts. Please refer to "how to run R098201 Annual Close report."

Structured (Flex Format) Subledgers

Overview

Structured Subledgers allows the subledger value to validate against a particular or combination of multiple User Defined Codes (UDC's). The Structured Subledger can be made up of multiple sequences (code types). You could edit against UDC table for different combinations of System Code and Product Code. For example:

Sequence 1 could edit against the UDC table 00/01 (Business Unit Category Code 01) and have a length of 3.
Sequence 2 could edit against the UDC table 00/DT and have a length of 2.

You can setup multiple sequences, but the maximum length of all segments combined is 8 characters. If you exceed 8 characters you will receive the following error: Total Element Length Invalid.

Setup Example

Following steps demonstrate an example to set up and use structured subledgers:

Open Flex Format Setup application (P0907) and then select Subledger Flex Format.
Setup the first sequence with following parameters to validate against UDC 00/01:

Description - BU Category Code 1
System Code - 00
Product Code - 01
The UDC Description and Length (3) will get defaulted from the respective UDC.

Setup the second sequence with following parameters to validate against UDC 00/DT:
- Description - Document Types
- System Code - 00
- Product Code - DT
- The UDC Description and Length (2) will get defaulted from the respective UDC.

NOTE: If you set up your own user defined code list to validate a segment, you should use product code between 55 - 59. This product code is reserved for clients and will not be overwritten in future.

Enter Transactions Using Structured Subledger

While entering transactions using Flex Subledger Format, the Subledger Type is always required to enter as 'S' for Structured Subledger.

Enter a Journal Entry using Work with Journal Entries (P0911).
Enter all the required fields in the header and grid.
Enter 'S' for Subledger Type in order to enter Structured Subledger.
In the Subledger field, enter a value in such a way that:

The first segment should be valid value from the UDC (00/01) specified in the first sequence.
The second segment should be valid value from the UDC (00/DT) specified in the second sequence.
The value entered should be a composite value of first and second segment.

The Subledger Type 'S' designates that the subledger is structured and instructs the program to edit the subledger value against the UDC table designated in the Subledger Flex Format.

Error Messages:

If a composite subledger value does not validate with the UDC table setup in the Subledger Flex Format, you will receive the following error:

Subledger Element X in Error, where X is the Sequence number.

This error is thrown since the portion of the subledger field corrosponding to element X of the structured account format is invalid.

In above example,

If user enters '105', it will throw error "Subledger Element 2 in Error" since Element 2 is left as Blank, even though Element 1 is a valid value.
If user enters 'AD', it will throw error "Subledger Element 1 in Error" since Element 1 is left as Blank, even though Element 2 is a valid value.

Additional Subledger Types (X, Y and Z)

In addition to the predefined subledger types, you can define three subledger types (X, Y, and Z) which are used for subledger values that do not edit against a master table. These subledger types and their formats are defined in User Defined Code (UDC) 00/ST. Since these subledger types are not validated against any EnterpriseOne tables, you should define them only if you want the system to validate values against a format requirement rather than a specific value. The first character of the Description 02 field controls the format that the system validates against the subledger type. Values are:

A: Alphanumeric, left justify, blank fill.
N: Numeric, right justify, zero fill.
C: Alphanumeric, right justify, blank fill.

Subledger Types X, Y and Z will accept any value in the subledger field as long as the format is valid and the value does not exceed eight characters. For example, if Subledger Type X is defined in UDC 00/ST with Description 2 set to 'A' - any alphanumeric value of eight characters or less would be accepted in the subledger field and the subledger type would be 'X'.

Inactivating Subledgers

You might need to make a subledger inactive. For example:

If an employee takes a leave of absence, you can inactivate the employee's address book number to use as a subledger so that travel and entertainment expenses cannot be entered during the leave of absence.
When a project or job is on hold or is complete, you can inactivate a business unit from use as a subledger.

To inactivate a subledger, access its corresponding master form. For example:

To inactivate a subledger for an employee:

Access Work with Addresses (P01012).
Locate the subledger and click Select to open in update mode.
On Address Book Revision form, choose the Additional1 tab.
On the Additional1 tab, select the "Subledger Inactive Code" checkbox to inactive the Subledger.

To inactivate a subledger for a Cost Center or Business Unit:

Access Work with Business Units (P0006).
Locate the subledger and click Select to open in update mode.
On Revise Business Unit form, select the Revise Single BU tab.
Specify the "Subledger Inactive Code" field to 'I' to inactive the Subledger.

Reporting by Subledger

Both the subledger number and subledger type for a G/L account provides detailed accounting activity. The subledger number becomes the audit trail for the posted subledger transactions. You can use following programs to review information by subledger:

Trial Balance by Subledger program (P09215)

This program displays account balance information by subledger. Use the T/B by Subledger program (P09215) to review account balances for one subledger or all subledgers. You can review balances for one ledger type only.

Account Balance by Subledger program (P092131)

Use the Account Balance by Subledger program (P092131) to review account balance information by subledger and subledger type for a particular account. This program displays posted amounts and balances for the current period and year to date from the F0902 table. It does not have any processing options.

G/L with Subledger Totals report (R09422)

Use R09422 report to review transaction totals by subledger. This report includes the same information that you can view online with the T/B by Subledger program (P09215).

Differences Between Subledger and Subsidiary Accounting

Subledgers and subsidiary accounting both provide detailed accounting activity. Following table outlines certain key differences between the two:

Subledger	Subsidiary
Subledgers are linked to your business unit.object account or business unit.object.subsidiary account.	Subsidiary accounts are a subdivision of your object account.
Subledgers give accounting detail without adding accounts to your chart of accounts. For this reason, subledgers are often used for transaction classifications that are not a permanent part of your chart of accounts, such as detailed travel expenses for account representatives.	Subsidiary accounts are permanent. If you want to track revenues and expenses by account representative using subsidiary accounting, you must create a subsidiary account for each account representative and attach it to each appropriate object account for revenues and expenses. This could mean adding several hundred accounts to your chart of accounts.
Subledgers do not create additional records in the Account Master table (F0901). The F0901 table contains only the account, not the subledger.	The F0901 table contains a subsidiary account for each account representative.
When you use subledgers to track expenses for account representatives, the system creates a record with a unique subledger for each account in the Account Ledger table (F0911).	When you use subsidiaries to track expenses for account representatives, the system creates a record with a blank subledger for each account in the F0911 table.
Subledgers can create additional records in the Account Balances table (F0902), depending on the posting edit code (PEC) that you assign to the account.	The F0902 table will always have a separate record for each subsidiary account.

NOTE: You can use a subsidiary account and a subledger in the same transaction, if necessary.

Frequently Asked Questions

Question: A user needs to assign a business unit subledger value that is outside the user's normal business unit range permitted in the inclusive row security for the MCU Business Unit Data Dictionary item. When the user clicks on the visual assist for the subledger field, why does the user not see the object to select this business unit subledger value?

Answer: The user must have at least view access to the business unit in inclusive row security in order for the user to assign this business unit subledger value. It is not possible to enter a Business Unit subledger value that the user does not have at least view only access to within the inclusive row security.