Sie sind auf Seite 1von 82

R12 ENCUMBRANCE ACCOUNTING

Contents

Overview
Introduction....
Prerequisites....
Encumbrance Flow..
Encumbrance Setup....
Accrue on Receipt For Expense destination
Accrue at Period End With Invoice Matching.
Negative Encumbrance
Negative Funds Available
Encumbrance Carry Forward...
Differences between 11i and R12.
Technical Section..

Encumbrance Accounting

2
2
3
3
4
16
44
59
71
73
81
82

Page 1

Overview:
The purpose of the document is to understand the encumbrance accounting flow
from Purchasing to General Ledger in Release12.
Introduction:
General Ledger can record pre-expenditures commonly known as encumbrances. The
primary purpose of tracking encumbrances is to avoid over spending a budget. Encumbrances
can also be used to predict cash outflow and as a general planning tool.
Encumbrance Accounting:
Encumbrance accounting is a form of budgetary control within Oracle Applications that enables
a company to allocate funding for specific accounts. The funds checking feature which is an
integral part of encumbrance accounting, checks for availability of funds on a particular
accounting combination.
The funds checking feature can be performed either at the entry level itself before committing
the transaction or when the approval is made for the transaction. The approval process checks
for the funds check level and the approval is made only when the transaction is passed with the
funds check process.

Modules Involved in Oracle Application:


The encumbrance accounting involves the following modules.

Oracle Purchasing
Oracle Payables
Oracle General Ledger

Prerequisites:
The pre-requisites to enable encumbrance are as follows:

Installation of required modules


Creation of ledger in General Ledger
Create a Encumbrance Calendar
Assign the ledger to other modules (Purchasing and Payables)
Enable Budgetary Control in Accounting Setup Manager

Encumbrance Accounting

Page 2

Encumbrance Flow:
The following flow chart explains the process followed during the encumbrance cycle. The encumbrances
can be created in GL as well as from Payables and Purchasing.

Encumbrance Accounting

Page 3

Encumbrance Setup:
General Ledger
The following are setups to be done in General Ledger.
Step 1: Enable Budgetary Control and Assign Reserve Encumbrance Account
Navigation: General Ledger>Setup > Financials > Accounting Setup Manager >Query
Ledger>Update Accounting Options

Encumbrance Accounting

Page 4

Populate the Reserve for Encumbrance account and Select Enable Budgetary Control and
Require Budget Journals.

Step 2: Populate the Subledger Accounting Method with Encumbrance Accrual.


Subledger Accounting Method:
An accounting method is the composite of accounting definitions for all products used by an
Organization. Each Ledger must use an accounting method to determine how to account for Subledger
transactions. Because Ledgers are set up for specific reporting purposes, each Ledger may require a
different accounting method.
The sub-ledger accounting method is the accumulation of all product accounting definitions. With each
product accounting definition, the user can decide whether to create an accounting entry when invoices
are approved/completed or when they are paid.
The sub-ledger accounting method is a cross product set of product accounting definitions which
determine how accounting events will be processed by the accounting program to create Subledger
accounting entries. The sub-ledger accounting method is assigned to a legal entity and
ledger.
Encumbrance Accrual:

Subledger Accounting Method is having the option of


a) Standard Accrual
b) Encumbrance Accrual
c) Standard Cash
d) Encumbrance Cash
If Encumbrance needs to be enabled, then the Subledger Accounting Method has to be set as

Encumbrance Accounting

Page 5

"Encumbrance Accrual" in case of Accrual basis accounting method.

"Encumbrance Cash" in case of cash basis accounting method for the ledger.

If Encumbrance is not used, then the Subledger Accounting Method has to be set as "Standard Accrual"
or "Standard Cash" for the ledger.

Navigation: General Ledger>Setup > Financials > Accounting Setup Manager >Query
Ledger>Update Accounting Options

Step 3: Open the Encumbrance Year


Opening the encumbrance year is done to enable the encumbrance entries. When users open the
first period ever for the Ledger, General Ledger automatically opens the first encumbrance year
as well. When Users open additional encumbrance years, General Ledger automatically rolls
Users project-to-date encumbrance balances forward through the last period of the latest open
encumbrance year.
Navigation: General Ledger>Setup > Open/Close

Encumbrance Accounting

Page 6

Step 4: Define the Budget


The encumbrance is basically for the budgets defined for an organization. Budget is the
collection of the estimated amounts defined for an organization. Choose appropriate status for
the budget in the Define Budget Organization Form.

Open: The budget is available for update and budget entry.


Current: The budget is open, and it is the default budget when users use most budgeting
and inquiry window. Users can have only one Current budget at a time for the Ledger.
Frozen: The budget is unavailable for update or budget entry. General Ledger displays
the Created Date and Frozen Date, if applicable, for the budget.

Users must select the appropriate period to enter the budget. Users can have the budget opened
for a maximum of 60 periods and there is no such restriction available for number of years.

Navigation: General Ledger>Budgets > Define Budget

Encumbrance Accounting

Page 7

Step 5: Define the Budget Organization


Budget Organization is the budget entity, to which the budgets are estimated. Budget
Organization can be created at various hierarchies. When separate budgets needs to be prepared
for sales department, purchase department and so on. Each one of them has to be defined as the
budget organization. Again each budget organization can be created only for specific flexfield
combinations. For each combination chosen, we can define budget amount and the budgetary
control can be enforced separately for each combination.
Choose the accounts for which the budgetary control is required and link it to the budget defined
as above. Users need to complete the header level information and then navigate to the ranges
and define the ranges for the budget organization. While defining the Account Ranges, set the
appropriate Funds Check level for each Account Range Users choose.
Navigation: General Ledger>Budgets > Define>Organization

Encumbrance Accounting

Page 8

Funds Check Level is selected based on the following business requirements

Absolute: Allows only when the funds are available


Advisory: Allows the transaction with a warning when the funds are not available
None: No funds checking is performed and thereby allows the transaction to commit
whether or not the funds are available.

Encumbrance Accounting

Page 9

Budgetary Control Group:


Navigation: General Ledger>Budget > Define > Controls

Encumbrance Accounting

Page 10

Assign Budgetary Control Groups:


Navigation: System Administrator: Profile>System>Query the profile Budgetary Control Group
The profile Budgetary Control Group is set Standard at the responsibility level.

Encumbrance Accounting

Page 11

Purchasing
Step 6: Open Period in Purchasing
Open the Purchasing periods where the transaction is to be performed.
Navigation: Purchasing> Setup > Financials > Accounting > Control Purchasing Periods

Encumbrance Accounting

Page 12

Payables
Step 7: Set Financial Options in Payables
Users need to select the appropriate encumbrance types and the value so selected can be used by
the system while creating the accounting entries. Encumbrance has to be enabled in Financial
Options form either in Payables or Purchasing module.
Navigation: Payables>Setup>Options>Financial
Select Encumbrance Tab.

Encumbrance Accounting

Page 13

Step 8: Open the Payables period.


Navigation: Payables > Setup > Calendar > Accounting Periods

Encumbrance Accounting

Page 14

Inventory
Step 9: Open the Inventory period. This is mandatory for receiving.
Navigation:- Inventory > Accounting Close Cycle > Inventory Accounting Periods > Choose the
Organization

Encumbrance Accounting

Page 15

Encumbrance Transaction
Accrue on Receipt For Expense destination:

Enter budget for the account 01-000-1313-0000-000 in the period Feb-13 for a debit amount of
10000.Post the budget journal.
Navigation: General Ledger>Budget>Enter>Journals

Encumbrance Accounting

Page 16

Navigation: General Ledger>Journal>Enter>Review the Budget Journal

Transaction Passed:

Budget

Account

Account Code Combination

Debit

Budget Account

01-000-1313-0000-000

1000

Credit

The funds available is 10000 as per the calculation of


Funds Available = Budget - (Encumbrance + Actual).
Budget

Encumbrance

Actual

10000

Encumbrance Accounting

Funds
Available
10000

Page 17

Navigation: General ledger >Inquiry>Funds

Encumbrance Accounting

Page 18

Requisitions:
Log in to Purchasing Responsibility
Navigate: Requisitions > Requisitions
Create a requisition for an amount of 100 with expense item. The charge account and budget
accounts get populated automatically once you move to the distributions page.

Encumbrance Accounting

Page 19

Reserve and submit the encumbrance. The encumbrance is reserved for the Requisition.

Encumbrance Accounting

Page 20

Once the reservation is done the Budgetary Control Results can be viewed.

Create a requisition, reserve and approve the requisition. Reserving the requisition kicks of the
funds checker program and encumbrance line gets created in the table GL_BC_PACKETS. The
encumbrance journal entries get created when "Transfer Journal entries to GL" is run from
Purchasing Responsibility
.
The data in GL_BC_PACKETS table would get deleted when the encumbrance journal is posted
in GL.
Table Snapshot:

GL_BC_PACKETS

XLA_AE_HEADERS

Encumbrance Accounting

Page 21

XLA_AE_LINES

The funds available is 10000 as per the calculation of


Funds Available = Budget - (Encumbrance + Actual).
Budget

Encumbrance

Actual

10000

Commitment - 100

Funds
Available
9900

Navigation: General Ledger>Inquiry>Funds

Encumbrance Accounting

Page 22

The encumbrance entries created by the Requisition can be transferred to GL.

The journal created has the following accounting lines as shown in the figure.
Transaction Passed:

REQ

Account

Account Code Combination

RFE

01-000-3400-0000-000

Charge Account

01-000-1313-0000-000

Encumbrance Accounting

Debit

Credit
100

100

Page 23

Navigation: General Ledger>Journal>Enter

Purchase Order:
Log into Purchasing Responsibility.
Users can create, approve and reserve Funds for Purchase Order from requisition
Navigation: Purchasing>Auto Create
Find the requisition, Select the requisition and go to automatic. Make sure that the supplier
information is entered and select create. This creates the PO. Complete, reserve and approve the
PO. When approved users can do funds check and this should be in PO phase, assuming PO
encumbrance is the type attached at PO level.
No journal entries are created at this stage but similar to the previous step, Users can create
encumbrance entries by "Transfer Journal entries to GL". While using PO Encumbrance, users
cannot change price, quantity, shipment or currency once a PO has been reserved and approved,
the only way to deal with such a situation is to cancel the existing PO and create a new one when
a PO is cancelled system takes care of adjusting encumbrance.
The encumbrance created on Requisition is relived when the PO encumbrance is created and
Funds are reserved for the PO.
Encumbrance Accounting

Page 24

Reserve the encumbrance and approve the purchase order.

Encumbrance Accounting

Page 25

The funds available is

Budget

Encumbrance

Actual

10000

Obligation - 100

Funds
Available
9900

Navigation: General Ledger>Inquiry>Funds

Encumbrance Accounting

Page 26

Table Snapshot:
GL_BC_PACKETS

XLA_AE_HEADERS

XLA_AE_LINES

Transaction Passed:

Reversal
- REQ

PO

Account

Account Code Combination

Debit

RFE

01-000-3400-0000-000

100

Charge Account

01-000-1313-0000-000

100

RFE

01-000-3400-0000-000

100

Charge Account

01-000-1313-0000-000

Encumbrance Accounting

Credit

100

Page 27

The following are the encumbrance journal entries created in GL.


Navigation: General Ledger>Journal>Enter

Encumbrance Accounting

Page 28

Receiving:
Navigate to Receiving > Receipts
For the purchase order created and approved perform receipt. For the expense item the
destination type is Expense Routing. The routing is direct delivery, hence Receive and Deliver
happens as a single action. Observe that the quantity of 10 amounting to 100 is received and
delivered successfully.
As the On-line accrual method is selected, the PO encumbrance is relieved when the goods are
received.
The create accounting program is run to transfer the receiving entries to GL.

Encumbrance Accounting

Page 29

Encumbrance Accounting

Page 30

Create Accounting Receiving:


This Create Accounting Process can be submitted from Purchasing>View Requests
Create Accounting Receiving program only accounts for Expense destination PO Receipt.
Parameters used while submitting the Create Accounting concurrent program:

Ledger - Ledger name to be given


End date - Accounting entries to be created for all receipts TO DATE
Mode
i)

Draft - Draft mode creates the SLA journals as Draft which can be modified. Hence
these entries will not get transferred to General Ledger and it will be available only
in SLA. Once the entries created in Draft mode are verified and confirmed, Create
Accounting program has to be run in Final mode and the entries getting created
now will override the draft entries in SLA and will get transferred to General
Ledger.

Encumbrance Accounting

Page 31

ii) Final - Final mode creates SLA journals which cannot be modified and can be
transferred to General Ledger.

Report - Options available are Detail or Summary


Transfer to General Ledger - Yes or No
If the mode is set to Final and the value for this parameter is set to No, then the
accounting entries will get created only in SLA table and it will not be available in
GL_INTERFACE or GL. You need to submit the program "Transfer to GL" in Cost
Management Responsibility > SLA to transfer the entries created in Final mode from
SLA to General Ledger.

Post in General Ledger - Yes or No

Table Snapshot:
RCV_RECEIVING_SUB_LEDGER

Encumbrance Accounting

Page 32

Transaction Passed:

RCV

Account

Account Code Combination

Debit

Receiving
Inspection

01-000-1410-0000-000

100

Receiving
Inspection

01-000-1410-0000-000

100

Accrual Account

01-000-2215-0000-000

100

Charge Account

01-000-1313-0000-000

Encumbrance Accounting

Credit

100

Page 33

Transaction Passed:

Enc
Reversal
PO

Account

Account Code Combination

Debit

RFE

01-000-3400-0000-000

100

Charge Account

01-000-1313-0000-000

Encumbrance Accounting

Credit

100

Page 34

The funds available is

Budget

Encumbrance

Actual

10000

100

Encumbrance Accounting

Funds
Available
9900

Page 35

Invoice:
Once the Goods are received and matched against the Purchase Order, the next step is to create
an invoice for the Goods received.
The invoice is created and matched against the PO created. Then the validation is done.
Once validated the Create Accounting is run to create the accounting entries and to transfer the
data to GL.

Encumbrance Accounting

Page 36

Matching:

Encumbrance Accounting

Page 37

Transaction Passed:

Invoice

Account

Account Code Combination

Liability Account

01-000-2210-0000-000

Accrual Account

01-000-2215-0000-000

Encumbrance Accounting

Debit

Credit
100

100

Page 38

Payments:
The payment is made for the invoice created and this would Credit the cash and Debit the
Liability accounts.

Encumbrance Accounting

Page 39

Encumbrance Accounting

Page 40

Transaction Passed:
Payment

Account

Account Code Combination

Cash Account

01-000-1250-0000-000

Liability Account

01-000-2210-0000-000

Encumbrance Accounting

Debit

Credit
100

100

Page 41

The following is the journal created from the Payment cycle.

Encumbrance Accounting

Page 42

Accounting for Accrue on Receipt For Expense destination:


REQ

Enc Reversal
REQ
PO

RCV

Enc Reversal
PO

Invoice

Payment

Account

Account Code Combination

RFE

01-000-3400-0000-000

Charge Account

01-000-1313-0000-000

100

RFE

01-000-3400-0000-000

100

Charge Account

01-000-1313-0000-000

100

RFE

01-000-3400-0000-000

100

Charge Account

01-000-1313-0000-000

100

Receiving
Inspection

01-000-1410-0000-000

100

Receiving
Inspection

01-000-1410-0000-000

100

Accrual Account

01-000-2215-0000-000

100

Charge Account

01-000-1313-0000-000

100

RFE

01-000-3400-0000-000

100

Charge Account

01-000-1313-0000-000

100

Liability Account

01-000-2210-0000-000

100

Accrual Account

01-000-2215-0000-000

Cash Account

01-000-1250-0000-000

Liability Account

01-000-2210-0000-000

Encumbrance Accounting

Debit

Credit
100

100
100
100

Page 43

Accrue At Period End Invoice Matching:


Accrue At Period End:
Accrue at period end is recording the total un invoiced receipt liabilities accrued during the
accounting period.
Actual journal entries are created for the amount of the receipt liabilities, debiting the charge
account and crediting the PO distribution accrual account.
The purchase order encumbrance is relieved when the invoice matched to the purchase order are
posted to the general ledger.
The expense item can be accrued at

Receipt
Period End

Here the same item mvrexp is used for accrue at period end flow.

Encumbrance Accounting

Page 44

Budget Journal:
Create the budget journal for an amount of 10000.Post it in GL.

Funds Available:
Budget

Encumbrance

Actual

10000

Encumbrance Accounting

Funds
Available
10000

Page 45

Encumbrance Accounting

Page 46

Purchase Order:
Create a purchase order for an amount of 100.For this expense item the Accrue at Receipt is
not checked.

Encumbrance Accounting

Page 47

Reserve the encumbrance and approve the PO.

Encumbrance Accounting

Page 48

Transaction Passed:

PO

Account

Account Code Combination

RFE

01-000-3400-0000-000

Charge Account

01-000-1414-0000-000

Debit

Credit
100

100

Funds Available:
Budget

Encumbrance

Actual

10000

Obligation - 100

Encumbrance Accounting

Funds
Available
9900

Page 49

Encumbrance Accounting

Page 50

Invoice:
Create an invoice and match it against the PO 3386. Validate and run the create accounting.

Encumbrance Accounting

Page 51

Encumbrance Accounting

Page 52

Transaction Passed:
PO

Invoice

Account

Account Code Combination

RFE

01-000-3400-0000-000

Charge Account
RFE

01-000-1414-0000-000
01-000-3400-0000-000

RFE

01-000-3400-0000-000

Charge Account
Charge Account

01-000-1414-0000-000
01-000-1414-0000-000

Encumbrance Accounting

Debit

Credit
100

100
100
100
100
100

Page 53

Encumbrance Accounting

Page 54

Funds Available:
Budget

Encumbrance

Actual

10000

Other - 100

Encumbrance Accounting

Funds
Available
9900

Page 55

Transaction Passed:

PO
Encumbrance

Invoice

PO
Encumbrance
Reversal

Account

Account Code Combination

RFE

01-000-3400-0000-000

Charge
Account
RFE

01-000-1414-0000-000

100

01-000-3400-0000-000

100

RFE

01-000-3400-0000-000

Charge
Account
Charge
Account
Liability
Account
Charge
Account
RFE

01-000-1414-0000-000

Charge
Account

01-000-1414-0000-000

Encumbrance Accounting

Debit

Credit
100

100
100

01-000-1414-0000-000

100

01-000-2210-0000-000

100

01-000-1414-0000-000

100

01-000-3400-0000-000

100

100

Page 56

Encumbrance Accounting

Page 57

Funds Available:
Budget

Encumbrance

Actual

10000

100

Encumbrance Accounting

Funds
Available
9900

Page 58

Negative Encumbrance:
Case I
PO reserved in a period X and cancelled in period Y without unreserve the
encumbrance.
Create a PO in Feb-13.The encumbrance is created in this period for an amount of 200 as shown
in the funds inquiry.

Funds Available: Feb-13


Budget

Encumbrance

Actual

10000

200

100

Encumbrance Accounting

Funds
Available
9700

Page 59

Funds Available: Mar-13

Budget

Encumbrance

Actual

Funds
Available
0

There is no encumbrance in the period mar-13.

Encumbrance Accounting

Page 60

Cancel PO:
Navigate to Purchase Order > Purchase Order > Query the PO.
Go to Tools > Cancel.
During the process of cancellation choosing the GL Date for a different month would result in
the encumbrances not relieved for the original period.
The encumbrance reversal is accounted in the different period resulting in negative
encumbrance.

Encumbrance Accounting

Page 61

Encumbrance Accounting

Page 62

Observe that the status of the PO is closed.

Funds Available: Mar-13


Budget

Encumbrance

Actual

-200

Encumbrance Accounting

Funds
Available
200

Page 63

Encumbrance Accounting

Page 64

Case II
Unreserve the encumbrance in a different period:
The Feb-13 period has the following funds availability.
Funds Available: Feb-13
Budget

Encumbrance

Actual

10000

100

Encumbrance Accounting

Funds
Available
9900

Page 65

Create a Purchase Order in the Feb-13 period. Reserve the encumbrance.

Encumbrance Accounting

Page 66

Funds Available: Feb-13


Budget

Encumbrance

Actual

10000

100

100

Funds
Available
9800

Now navigate to Tools > Unreserve.


Unreserve the PO in Mar-13.This is one of the scenarios that can occur resulting in negative
encumbrance.

Encumbrance Accounting

Page 67

Encumbrance Accounting

Page 68

Funds Available: Mar-13


Budget

Encumbrance

Actual

-100

Encumbrance Accounting

Funds
Available
100

Page 69

Encumbrance Accounting

Page 70

Negative Funds Available:


Funds Available becomes negative when Encumbrance amount or Actuals exceeds the budget.
The funds check level is set as Advisory.

Encumbrance Accounting

Page 71

Now pass a Encumbrance manual encumbrance journal.

Funds Available:
Budget

Encumbrance

Actual

1000

Funds
Available
-1000

The similar situation could occur in Subledger and can result in negative funds available. This is
once of the scenario in which the negative funds can occur.

Encumbrance Accounting

Page 72

Encumbrance Carry Forward:


Navigation: Journals > Generate > Carryforward
You can carry forward year-end encumbrances into the following year. You can also
carry forward budget amounts equal to encumbrances and/or funds available.
When you carry forward year-end encumbrances, the Carry Forward rule you specify
determines the amounts to be carried forward.
Note :- General Ledger carries forward balances, not as period activity, but as beginning
balances.

Encumbrance Accounting

Page 73

Carry Forward rules:


You can choose from the following Carry Forward rules:
1.Encumbrances Only:
General Ledger determines the year-to-date encumbrance
balances as of the end of the fiscal year and carries forward those balances as the
beginning balances of the first period of the next fiscal year.
2. Encumbrances and Encumbered Budget:

Encumbrance Accounting

Page 74

General Ledger determines the year-to-date encumbrance balances as of the end of the
fiscal year and carries forward those balances, plus equivalent budget amounts, as
beginning balances of the first period of the next fiscal year.
3. Funds Available:
General Ledger calculates funds available as year-to-date budget
balances less year-to-date actual and encumbrance balances. General Ledger carries
forward budget amounts equal to funds available at the end of the fiscal year as
beginning balances of the first period of the next year.
Prerequisites to carry forward year-end encumbrances can be found in the GL User Guide.
Topic : Year-End Encumbrance Processing
Page : Encumbrance Accounting 3-11

Encumbrance Accounting

Page 75

Encumbrance Only:
Carry forward the encumbrances balances of 01-000-1413-0000-000 from 2013 to 2014 can be
performed using the Year end carry forward with rule Encumbrance carry forward.
1)Check the balances of the accounts using the Encumbrance trial balance report.

Encumbrance Accounting

Page 76

2)Close the periods of the current fiscal year once all the transactions are posted.

Encumbrance Accounting

Page 77

Open the next encumbrance year.

Encumbrance Accounting

Page 78

Preview:
Since the carry forward is a onetime activity the preview option should be used to verify the
balances. Clicking on the preview button would show the preview of the actual execution.

Encumbrance Accounting

Page 79

Carry Forward:
Once the preview is done the carry forward is done for the range.

Encumbrance Trial Balance:


The Encumbrance trial balance can be run for period Jul-14 shows beginning balance of 1000 for
the account 01-000-1413-0000-000.

Encumbrance Accounting

Page 80

Differences between 11i and R12:


11i

R12

Encumbrance related set ups include enabling


the Budgetary control flag ,defining the RFE
a/c, enabling the encumbrance for REQ,PO
and INVOICE in Financial Options

Sub ledger Accounting Method has to be set for the ledger


in addition to other set ups done in 11i

Option to choose different encumbrance types


for REQ,PO and INVOICE in Financial
options

Financial options does not have the LOV to choose the


encumbrance type Commitment for Requisitions Obligation
for Purchase Orders INV (Other) for Invoices

Encumbrance entries will get transferred to


GL by running the concurrent program
"Program-Create Journals" from GL
responsibility

"Transfer Journal Entries to GL" has to be submitted from


Purchasing Responsibility to create the encumbrance entries
in GL.

It is not possible to view the encumbrance


entries in Purchasing module

The entries can be viewed from SLA menu in Purchasing.

A credit against the Reserve For


Encumbrance a/c (RFE) can be seen only at
the time of posting the Encumbrance debit
entry in GL.

RFE a/c gets credited along with the budget a/c debit entry
which can be viewed from SLA menu in Purchasing.

Encumbrance entries created in


GL_BC_PACKETS will be directly moved to
GL_JE_LINES by running the CJE program

Encumbrance entries gets generated in a new table


PO_BC_DISTRIBUTIONS and also in XLA tables in
addition to GL_BC_PACKETS..

If encumbrance is enabled, encumbrance


reversal and actuals will undergo funds check
when these entries are populated in
GL_INTERFACE and GL funds inquiry will
reflect the encumbrance reversal and actuals
even before posting the entries in GL

Encumbrance reversal and actuals will hit the GL funds


inquiry only when these entries are posted in GL even
though funds check happens in SLA itself

PO details will not available in reference


columns(reference_1,reference_2...) in tables
GL_JE_LINES and GL_BC_PACKETS.

Accounting entries in these tables can be retrieved only


using SLA tables(XLA_AE_HEADERS,XLA_AE_LINES,
XLA_DISTRIBUTION_LINKS) and
GL_IMPORT_REFERENCES table.

Encumbrance Accounting

Page 81

Technical Section:
a)Tables:
Module
PO

Table

What columns to Look For?

PO_BC_DISTRIBUTIONS

EVENT_TYPE_CODE

PO_DISTRIBUTIONS_ALL

ENCUMBERED_FLAG
ENCUMBERED_AMOUNT

RCV_RECEIVING_SUB_LEDGER

SOURCE_DISTRIBUTION_TYPE
ACCOUNTING_DATE
RCV_SUB_LEDGER_ID
ACCOUNTING_LINE_TYPE

XLA

XLA_AE_HEADERS

EVENT_TYPE_CODE
GL_TRANSFER_STATUS_CODE
GL_TRANSFER_DATE
JE_CATEGORY_NAME
ACCOUNTING_ENTRY_STATUS_CODE

XLA_AE_LINES

GL_TRANSFER_MODE_CODE
GL_SL_LINK_ID
ACCOUNTING_CLASS_CODE
CODE_COMBINATION_ID

XLA_DISTRIBUTION_LINKS

SOURCE_DISTRIBUTION_TYPE
SOURCE_DISTRIBUTION_ID_NUM_1
ACCOUNTING_LINE_CODE

Encumbrance Accounting

Page 82