Oracle General Ledger 會計總帳

Oracle General Ledger會計總帳 講師 : 劉秉中 iampcl@yahoo.com 2003/09

Outline • Overview • Set of books • Journals • Budgeting • Advanced account structure • Reporting and analysis tools • Accounting for foreign and multiple currencies

固定資產管理Assets 粗略產能規劃 RCCP 請購作業PR 採購作業PO 收料作業Receiving 應付帳款立帳 Invoice 付款作業 Payment 銷售預測 FCST 主需求排程 MDS 物料需求計劃 MRP 總帳系統 GL 細部產能規劃 CRP 主生產排程 MPS 成本管理 Costing 統一發票管理票據管理生產發料 Issue 客戶訂單SO 供應鍊管理最佳化排程 APS 生產指示 Discrete Repetitive Flow Project Process 生產入庫 Transfer 生產控制製程移轉 SFC 應收帳款立帳 Invoice 收款作業 Receipts 出貨作業 Picking Shipping Oracle ERP Overview 庫存 Inventory

會計作業程序及相關帳冊表單 作業程序調整結帳發生交易作分錄登帳過帳試算調整分錄登帳過帳試算編製財務報表結帳分錄登帳過帳試算期中會計作業程序期末會計作業程序帳冊表單原始憑證傳票日記簿分類帳試算表傳票日記簿分類帳調整後試算表損益表業主權益變動表資產負債表現金流量表傳票日記簿分類帳結帳後試算表

Start The General Ledger Accounting Cycle (JE: Functional/Foreign Currency) (JE: Functional Currency) Open Period Create Journal Entries Convert Calendar Correct Errors Review Journal Details Close Period Run Reports Post Journals Subsidiary Consolidate (GCS) Review Account Balances Translate Functional Balances Revalue Foreign Balances

Using Oracle General Ledger Record Analyze Review Manipulate OracleGeneral Ledger

Financial subledgers Manufacturing subledgers Integrating with Subledgers • Exporting Information to GL • Payables : Payments and invoices • Receivables : Debit/Credit memos, invoices, receipts, guarantees … • Assets : Deferred and standard depreciation expense transactions … • Projects : Labor cost, usage cost, revenue information … • Purchasing : Accrued receipts • Cost Management/Inventory : Inventory and work in process transactions OracleGeneral Ledger

Integrating with Subledgers Automatic or manual Transfer in summary or detail Journal Import GL_INTERFACE Subledgers Asset GL_JE_LINES GL_JE_HEADERS GL_JE_BATCHES Post GL_BALANCES

Define a chart of accounts Define an accounting calendar Define currencies Elements Required for a Set of Books

Multiple Books for Multiple Companies • Each corporation may include multiple sets of books. • Each set of books may include multiple companies and/or divisions. Corporation Sets of books Companies Divisions

Sharing a Set of Books Across Oracle Applications Account Structure: Value sets Segment values Security rules Cross-validation rules Accounting Calendar: Periods Period types Currencies

Defining Chart of Account Application Flexfield Security Rules Cross-Validation Rules Accounting Accounting Flexfield Flexfield Segment Segment Segment Segment Value Set Value Set Value Set Value Set Value Value Value Value Value Value Value Value

Defining Value Sets & Segment Values • Validation Type • Independent • Dependent • Table Value_Set 1 Value_Set 2 Value_Set 3 Format: Char Maximum size: 2 Validation: Independent Format: Number Maximum size: 3 Validation: Independent Format: Char Maximum size: 4 Validation: Independent Qualifiers Natural Account Balancing Segment Cost Center 01 02 100 101 1000 1001 Values

Design Account Segments • The account structure helps you categorize your accounting information. • You create an account structure by defining Accounting Flexfield segments that comprise the account • Company • Fund • Cost center or Department • Account • Product • Program • Project • District • Distribution Channel

Creating Accounting Flexfields • Perform the five steps necessary to create an Accounting Flexfield. • 1. Define a value set. • 2. Define an Accounting Flexfield structure. • 3. Define valid segment values. • 4. Optionally, create account combinations. • 5. Define security rules. Example : XX XXX XXXX XXXX XXX Company Department Account Sub-Account Product

Using Dynamic Insertion • Dynamically create new account combinations. • Dynamic insertion can be enabled or disabled at any time. • All new combinations must satisfy all defined cross-validation rules before they are accepted.

Defining Flexfield Security Rules • Restrict data entry and online inquiry to specific values by using flexfield security rules. Account Segment #’s 0000 to 9999 Include: #’s 1000 to 3999 Exclude:

Defining Cross-Validation Rules • Prohibit creation of invalid account combinations using cross-validation rules. • Use cross-validation rules in combination with dynamic insertion. • Define cross-validation rules before entering a chart of accounts.

Journal & Account Scenario Security Rule Flexfield Security Rule: Compay00 not valid for this Responsibility Cross-Validation Rule: Department 730 can only be used with Company 01 Combinations 01-510-7740-0000-110 02-460-7695-1300-000 . . 01-510-7740-0000-110 01-510-7740-0000-110 Journal 01-510-7750-0000-110 02-460-7695-1300-000 . . 01-510-7750-0000-110 01-510-7740-0000-110 Not Found ：ERROR Found ：OK Not Found ：CREATE Found ：OK Not Allow Dynamic Insertion Allow Dynamic Insertion

Defining the Accounting Calendar • Create a calendar to define an accounting year and the periods that it contains. • Periods • Period Type • Calendar • Fiscal • Period Open/Close

Defining Currencies • Create New Currencies • Predefined Daily Conversion Rate Type • Spot • Corporate • User • European Monetary Union (EMU) Fixed • Custom Rate Type • Defining Daily Rates between any two non-EMU currencies

Creating a Set of Books • You must create at least one set of books before you can use Oracle General Ledger. • Required steps include: • Defining Accounting Flexfields • Value sets • Segments • Segment values • Defining calendar periods and calendar period types • Defining currencies • Defining your set of books and assigning it to a responsibility

Shorthand Alias Account Combination 01-110-000-1110-000-0000 -320- - - - 01 - -420-4110- - - - - -310- 01-320-420-4110-310-0000 Cash01 NY Sales Computer Monitors NY Monitor Sales = Defining Shorthand Aliases • A simple code that represents a partial or complete account combination. • Reduce account-entry keystrokes • Maximize productivity and accuracy.

Defining Journal Categories • Journal categories help you differentiate journal entries by purpose or type. • When you enter journals, you specify a category. • Use the predefined journal categories. • Define your own journal categories.

Defining Journal Sources • Journal entry sources identify the origin of your journal entries. • Predefined journal sources • Assets: Fixed Asset System • Consolidation: Consolidation System • Conversion: Historical Data Conversion • Manual: Manual Journal Entry • Transfer: Budget Transfer • Custom-Defined journal sources. • Freeze journals imported from feeder systems.

Practice (1)~(2) • Find out the current Chart of Accounts • Check the Account Structure • Insert a value in the Department Segment

Basic Journal Entry Reversing Journal Entry Recurring Entries Journal Entry Types Mass Allocations

Journal Creation Methods • Manual Entry • Reversals • Recurring • MassAllocations Journal Import Journal Wizard

Journal Batch Journal Header Line Journal Entry Journal

Accounting Calendar • Accounting period 5 statuses Future Enterable Never Opened Permanently Closed Period Closed Period Open Period

Enter journal Posting Journals • Update balances by posting journals. • Un-post Journal • Control total violations • Posting to unopened periods • Unbalanced journal entries Account Balance Prepost $500 Journal 25 After post $525 Post journal

Reviewing and Correcting Balances Enter and post journals Review balances No Are the account balances correct? Yes End

Dr. Rent Expense…….…10,000 functional dollars Cr. Cash…………….10,000 functional dollars Dr. Cash…….…...10,000 functional dollars Cr. Rent Expense……...10,000 functional dollars Creating Reversing Journals Generate a reversal of any journal entry Create Reversal

Recurring Journals • There are three major types of recurring journals. • Skeleton • Standard • Formula Dr. Temporary Labor………………<No Amount> Cr. Salaries Payable………………..<No Amount> Dr. Auto Lease Expense……. . . .<Constant Amount> Cr. Accounts Payable……..<Constant Amount> Dr. Rent Expense……………. . . .<Variable Amount> Cr. Rent Payable……..<Variable Amount>

MassAllocations: Overview • A single journal entry formula that allocates revenues and expenses across a group of cost centers, departments, divisions, and so on. Total rent 1/3 1/3 1/3 Tokyo rent Paris rent Chicago rent

Defining MassAllocation Journals: Exmple • In Nov. 1998, the organization spends 10,000 dollars for rent Dr. Total rent expense …………10,000dollars Cr. Rent Payable …………………10,000dollars • The organization want to allocate to 3 departments: • The rent expense is redistributed using the following journal entry: Dr. Human Resources rent………4,500dollars Dr. Research rent ………….…….3,000dollars Dr. Finance rent ……………..…...2,500dollars Cr. Total rent expense …………………10,000dollars

Practice (3) • Create Journal Entry • Posting Journals

Budget : Overview • Budget estimated account balances for a specified range of periods. Then compare estimated amounts with actual balances to determine variances. December 1998 Cost Center 100 Budget Variance Actuals 1,000 Salaries 14,000 15,000 Supplies (500) 4,000 3,500 1,500 1,700 200 Travel 20,200 19,500 700 TOTAL

Name: FY96PLAN Jan-1994 to Dec-1994 CC100 ….. $3000 CC200 ….. $1500 Anatomy of a Budget: Overview • A budget consists of periods, accounts, and amounts. Periods Accounts Amounts

Completing the Budget Accounting Cycle Define Budgets Define Budget Organizations Define Budget Formulas Define Mass Budgets Enter and Change Budget Amounts or Journals Calculate Budgets Report on Budgets Freeze Budgets

Total sales Total divisions Total marketing Creating Master and Detail Budgets • Uses summary accounts to maintain master-detail budget relationships between hierarchy levels. Corporate budget Master: None Sales budget master: Corporate Marketing budget master: Corporate Western budget master: Sales Eastern budget master: Sales Public relations budget master: Marketing Trade shows budget master: Marketing

Defining Budget Organizations • Define budget organizations to specify budget accounts. Maintenance CC #100 Administration CC #200 EngineeringCC #300

Annual advertising budget 1,200,000 Budget rule: Divide evenly Feb 100,000 Mar 100,000 Apr 100,000 May 100,000 Jun 100,000 Jan 100,000 Jul 100,000 Dec 100,000 Nov 100,000 Oct 100,000 Sep 100,000 Aug 100,000 Entering Budget Amounts • Budget rules are predefined methods for calculating and distributing amounts to all periods for an account.

Defining MassBudget Journals • Define a single formula to allocate budget amounts across a group of balancing segment values, departments, and so on. Total maintenance budget Shipping Dept. maintenance budget Engineering Dept. maintenance budget Purchasing Dept. maintenance budget

Creating Budget Formulas • Calculate recurring budget amounts based on other budget amounts or on actual results. Headcount budget (HC) = 1,000 employees Per head salary budget = 40,000 each Total salary budget = 40,000,000 (1000 X 40,000)

Transferring Budget Amounts • Transfer fixed amounts or percentages of budget balances between account combinations within the same budget. FY 97 PLAN Salary Benefits FY 97 PLAN Salary Benefits Transfer $500 from Salaries to Benefits for CC 100. cc100 $3000 $1000 cc100 $2500 $1500 cc200 $2000 $ 750 cc200 $2000 $ 750 cc300 $2500 $ 900 cc300 $2500 $ 900 FY 97 PLAN Salary Benefits FY 97 PLAN Salary Benefits Transfer 10% from cc200 Salaries to cc300 Salaries. cc100 $3000 $1000 cc100 $3000 $1000 cc200 $1800 $ 750 cc200 $2000 $ 750 cc300 $2700 $ 900 cc300 $2500 $ 900

Reviewing and Updating Budgets • Use a three-step process to ensure the accuracy of your budgets. Step 1: Review budget information. Step 2: Correct budget information. Step 3: Freeze budgets.

Oracle General Ledger 會計總帳