SLA: A TECHNICAL PERSPECTIVE OF THE AP TO GL

RECONCILIATION (Doc ID 605707.1)

Modified:19-Jun-2013

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Type:TROUBLESHOOTING

In this Document
Purpose
Troubleshooting Steps
1. UNDERSTANDING THE AP-SLA-GL RECONCILIATION
2. RECONCILING THE AMOUNTS AND UNDERSTANDING THE DATA FLOW BETWEEN
SLA AND GL
Key Tables and Columns used for Reconciliation
3. ESTABLISHING A BASELINE FOR ADDRESSING 11i UPGRADE ISSUES
Scenario
Technical perspective
Common Reasons why Reconciliation issues are Encountered During the Upgrade
Analyzing the Difference in the R12 Trial Balance
How to Analyze the Data Even Further
4. RECONCILING R12 DATA AND ADDRESSING R12 TRIAL BALANCE-GL ISSUES
5. UNDERSTANDING HOW UNDO ACCOUNTING CAN IMPACT RECONCILIATION
Scenario
Original Event/Accounting
How to find events/entities created by Undo Accounting
6. APPENDIX

Applies to:
Oracle Payables - Version 12.0.0 to 12.0.5 [Release 12.0]
Information in this document applies to any platform.
Checked for relevance 18-Jun-2013

Purpose
This document offers a technical perspective of the AP-GL Reconcialition. Its purpose is to assist the
reader with reconciliation issues. In the simplest terms, AP-GL reconciliation means tallying the amounts
in Accounts Payable (i.e., AP) for a CCID/Supplier and reconciling it to the figures in the General Ledger
(GL).
This document covers the following topics:

Understanding the AP-SLA-GL reconciliation

Reconciling the amounts and understanding the data flow between SLA and GL
Establishing a baseline for addressing 11i upgrade data related issues.
Reconciling R12 data and addressing R12 Trial Balance-GL issues
Understanding how UNDO Accounting can impact Reconciliation
Appendix

Troubleshooting Steps
1. UNDERSTANDING THE AP-SLA-GL RECONCILIATION
In R12, AP does not store any accounting information. Reconciliation of the posted transactions is done
using data in the Subledger Accounting (SLA) tables.

XLA_TRIAL_BALANCES (XTB) -This is the SLA Trial Balance table. It captures the invoice
and payment amounts, with respect to a supplier. It is built using the data from the
AP_LIABILITY_BALANCES in 11i and detailed information captured in XDL for R12 data.
Only transactions transferred to GL are captured in this table.
XLA_AE_LINES (XAL) - This is the SLA Detailed Lines table.
XLA_DISTRIBUTION_LINKS (XDL) - This is the SLA Distributions table. It captures the
lowest level granularity of a transaction's accounting. It is important to understand the information
captured in XDL. This table stores the details at the distribution level for both source and applied
transactions because AP utilizes the business flow feature of SLA. Applied Transaction means a
transaction such as Payments, which is applied to an Invoice, or it could also mean a transaction,
such as a Prepayment.

XLA_DISTRIBUTION_LINKS (XDL) Table

XDL table col

Description

Ref to AP

DIST_ID of the current transaction (for invoice ap_invoice_distributions_all.invoice_distribution_id,

SOURCE_DISTRIBUTION_ID_NUM_1
for payment ap_payment_hist_dists.payment_history_id)
SOURCE_DISTRIBUTION_TYPE

AP_PMT_DIST, AP_INV_DIST, AP_PREPAY

APPLIED_TO_ENTITY_ID

ENTITY_ID of the invoice/upstream transaction

APPLIED_TO_SOURCE_ID_NUM_1

Invoice_id in case of LIABILITY line of the

payment

APPLIED_TO_DIST_ID_NUM_1

Invoice_distribution_id against which this

payment_distribution_id is applied

REF_AE_HEADER_ID

AE_HEADER_ID of the invoice/upstream

transaction

REF_TEMP_LINE_NUM

TEMP_LINE_NUM of the invoice/upstream

transaction

REF_EVENT_ID

EVENT_ID of the invoice/upstream transaction

AP_INVOICE_PA
& AP_PAYMENT_

2. RECONCILING THE AMOUNTS AND UNDERSTANDING THE DATA FLOW

BETWEEN SLA AND GL
In this section, we will discuss how to reconcile the amounts and show you how the data flows between
SLA and specific GL tables and columns. It is important to note the following:

1. We only reconcile data that has been transferred to GL.

2. We assume all batches are posted.
3. The reconciliation process ensures that the following three areas are reconciled:
o Amounts in the XLA_AE_LINES (XAL) table correspond to the
XLA_TRIAL_BALANCES (XTB) table
o Amounts in the XLA_AE_LINES (XAL) table correspond to the GL_JE_LINES (GJL)
table, and
o Amounts in the GL_JE_LINES (GJL) table correspond to GL_BALANCES table

Key Tables and Columns used for Reconciliation

The following are the key tables and columns that are used for reconciliation purposes:
XLA_AE_HEADERS (XAH) Table
GL_TRANSFER_
ENTITY_ID/AE_HEADER_ID/
EVENT_TYPE_CODE
STATUS_CODE/
APPLICATION_ID
DATE

ACCOUNTING_
ENTRY_
BALANCE
STATUS_
TYPE_COD
CODE

INVOICE_VALIDATION
E1/H1/200

Y/null

A-actual, Eencumbrance

PAYMENT_CREATED
(don't consider MANUAL E2/H2/200
ever)

Y/null

A-actual, Eencumbrance

(don't consider MANUAL

ever)

XLA_AE_LINES (XAL) Table

ENTITY_ID
CODE_
/AE_HEADER_ID/ ACCOUNTED_ ENTERED_ CURRENCY_
GL_SL_LINK_ID/
COMBINATION_
AE_LINE_NUM/
CR/DR
CR/DR
CODE
GL_SL_LINK_TABLE
ID
APPLICATION_ID
E1/H1/L1/200

500/0

500/0

USD

1000

123451/APECL

E1/H1/L2/200

500/0

500/0

USD

1000

123452/APECL

E1/H1/L3/200

500/0

500/0

USD

1500

123453/APECL

E2/H2/L1/200

0/250

0/250

USD

1000

123454/APECL

E2/H2/L2/200

0/250

0/250

USD

1000

123455/APECL

E2/H2/L3/200

0/250

0/250

USD

1500

123456/APECL

XLA_TRIAL BALANCES (XTB) Table

CODE_
SOURCE_ APPLIED_TO_ ACCOUNTED_ ENTERED_ CURRENCY_
COMBINATION_
ENTITY_ID ENTITY_ID
CR/DR
CR/DR
CODE
ID

EVENT_
CLASS_
CODE

E1

--

1000/0

500/0

USD

1000

AP_INVOICE

E1

--

500/0

500/0

USD

1500

AP_INVOICE

E2

E1

0/500

0/500

USD

1000

AP_PAYMEN

E2

E1

0/250

0/250

USD

1500

AP_PAYMEN

* L1 and L2 are summed into TB, as the CCID and Entity/Header are the same.
GL_IMPORT_REFERENCES (GL_IMP_REF) Table

JE_HEADER_ID/JE_LINE_NUM JE_BATCH_ID GL_SL_LINK_ID/GL_SL_LINK_TABLE

If summ
p
JE_HEADER

GH1/GL1

B1

123451/APECL

GH1/GL1

GH1/GL2

B1

123452/APECL

GH1/GL1

GH1/GL3

B1

123453/APECL

GH1/GL2

GH2/GL1

B2

123454/APECL

GH2/GL1

GH2/GL2

B2

123455/APECL

GH2/GL1

GH2/GL3

B2

123456/APECL

GH2/GL2

* GIR and XAL are always one-one. For R12, GL_SL_LINK_TABLE is XLAJEL
GL_JE_HEADERS (GJH) Table

JE_HEADER_ID JE_BATCH_ID JE_FROM_SLA_FLAG ACTUAL POSTED_DATE REVERSED_JE_H

GH1
GH2

B1

U-upgrade for 11, Y for

R12

A/E

--

--

U-upgrade for 11, Y for

A/E
-R12S
JE_SOURCE=Payables can have XLA 's MANUAL due to undo accounting.
JE_SOURCE=Cost Management - has additional checks! -JE_source in ('Cost Management','Inventory','Purchasing') and je_category in
('Receiving','MTL','WIP','Inventory')
B2

--

GL_JE_LINES (GJL) Table -- IF Detailed Posting in GL

JE_HEADER_ID/JE_LINE_NUM GL_SL_LINK_ID/GL_SL_LINK_TABLE ENTERED_CR/DR CURREN

GH1/GL1

123451/APECL

500/0

USD

GH1/GL2

123452/APECL

500/0

USD

GH1/GL3

123453/APECL

500/0

USD

GH2/GL1

123454/APECL

0/250

USD

GH2/GL2

123455/APECL

0/250

USD

GH2/GL3

123456/APECL

0/250

USD

If GL_SL_LINK_ID is populated in GJL then it is Detailed Posting

GL_JE_LINES (GJL) Table -- IF Summary Posting in GL (most probably)

JE_HEADER_ID/JE_LINE_NUM GL_SL_LINK_ID/GL_SL_LINK_TABLE ENTERED_CR/DR CURREN

GH1/GL1

1000/0

USD

GH1/GL2

500/0

USD

GH2/GL1

0/500

USD

GH2/GL2
0/250
If GL_SL_LINK_ID is populated in GJL, then you are using Detailed Posting

USD

3. ESTABLISHING A BASELINE FOR ADDRESSING 11i UPGRADE ISSUES

It is important to establish a baseline when the AP to GL Reconciliation was last completed (with or
without known differences). If there are differences that can be explained, then those should be carried
forward to the current reconciliation exercise.
Always reconcile the AP Trial Balance (APTB) with the GL account balances as of the upgrade period.
Run the APTB report in summary mode (option=group by Account Summary) for the upgrade period and
identify the differences between the Remaining Amount and GL balances, per CCID. Get the Manual JEs
YTD and adjust accordingly.

Scenario
Let us use the following as your Trial Balance, as of the upgrade period Nov 2007
CCID

GL Account

GL

Manual JE

AP

Diff GL - SLA+Man JE

F=C-E+D

15151

XXX

307778.71

0.00

499899.92

-192121.21

15071

YYY

15067997.42

0.00

15067997.42

0.00

15511

ZZZ

7174644.29

0.00

7174644.29

0.00

Technical perspective
AP does not upgrade all data in the XDL table.This implies that the XTB table cannot be constructed from
the XAL and XDL tables, for upgraded data.
For upgraded data, XTB is built from the AP_LIABILITY_BALANCE (APLB) table. APLB stores
Payment details under the INVOICE_ID only.
The KEY joins from an upgrade perspective are -

AND alb.ae_header_id = xah.completion_acct_seq_value

AND 200 = xah.completion_acct_seq_version_id
AND alb.ae_line_id = xal.ae_line_num
AND xah.upg_source_application_id = 200
( xal-xla_ae_lines, xah-xla_ae_headers, alb-ap_liability_balance )
xal.ae_line_num & xah.completion_acct_seq_value are values upgraded from AP to SLA.
If there is a mismatch between ap_ae_headers_all/ap_ae_lines_all & ap_liability_balance
(on ae_header_id, ae_line_id)

OR

if during the upgrade, there is a mismatch between ap_ae_headers_all/ap_ae_lines_all &

xla_trial_balances (on completion_acct_seq_value, ae_line_num), then

such data is not upgraded to the xla_trial_balances tables.

Note: The data manager that is run later in the day will not be of any help.

Common Reasons why Reconciliation issues are Encountered During the Upgrade

AP upgrade did not upgrade the accounting events correctly so the accounting events exist in AP
and not in SLA.
There are ACCOUNTING_EVENT_IDs in AP that are not stamped back to invoice distributions
so the invoice distributions were not upgraded to SLA.
In 11i, if there is a mismatch in the AE_LINE_ID col in AP_AE_LINES_ALL and
AP_LIABILITY_BALANCE, then that data is NOT available in XTB
If there is data corruption in the 11i AP_LIABILITY_BALANCE table
If UNDO accounting is done on an 11i accounted event

Analyzing the Difference in the R12 Trial Balance

If you see differences in the R12 Trial Balance (i.e., the GL and SLA amounts are not the same) as of the
upgrade period, then do the following:
( See the example above for the CCID 15151 )
NOTE: When reporting the results of the SQL scripts in this document, include the Note number 605707.1
and the SQL Reference--e.g., QR1, QR2, QR3 etc.,

QR1 -- SQL Query Reference 1 Run this SQL script to show the data in the AP Liability table that should
appear on the 11i Trial Balance
create table ap_tb as
select code_combination_id, invoice_id, sum(nvl(accounted_cr,0)) cr, sum(nvl(accounted_dr,0))
dr,sum(nvl(accounted_cr,0)) - sum(nvl(accounted_dr,0)) diff
from ap_liability_balance where set_of_books_id= &ledger_id
and code_combination_id IN (&Give_CCIDs_that_dont_tally)
and accounting_date <= to_Date('&upgrade_period_end_date')
group by code_combination_id, invoice_id
having sum(nvl(accounted_cr,0)) <> sum(nvl(accounted_dr,0));

QR2 - Run this SQL script to show the data in the SLA Trial Balance table that
should show up in the Trial Balance as of the upgrade period
create table xla_tb as
select tb.code_combination_id ,xte.transaction_number, xte.source_id_int_1,
tb.diff
from xla.xla_transaction_entities xte,
(select tb.code_combination_id, nvl(tb.applied_to_entity_id,
tb.source_entity_id) entity_id, sum(nvl(tb.acctd_rounded_cr,0)),
sum(nvl(tb.acctd_rounded_dr,0)),sum(nvl(tb.acctd_rounded_cr,0)) sum(nvl(tb.acctd_rounded_dr,0)) diff
from xla_trial_balances tb
where tb.ledger_id=&ledger_id and tb.definition_code= '&definition_code'
and tb.gl_date <= to_date('&upgrade_period_end_date')
and tb.code_combination_id IN (&Give_CCIDs_that_dont_tally)
group by tb.code_combination_id, nvl(tb.applied_to_entity_id,
tb.source_entity_id)
having sum(nvl(tb.acctd_rounded_cr,0)) <> sum(nvl(tb.acctd_rounded_dr,0)))tb
where
tb.entity_id=xte.entity_id and
xte.ledger_id=&ledger_id and
xte.application_id=200
Run the following two SQL scripts to provide details about the transactions there are causing the
differences.

QR3 - Check for transactions in the SLA Trial Balance (SLA TB) table but
not in the 11i APTB
select xla.code_combination_id, sum(xla.diff) from
xla_tb xla where not exists
(select 1 from ap_tb ap
where

ap.invoice_id= xla.source_id_int_1 and xla.code_combination_id=ap.code_combination_id )

group by xla.code_combination_id

QR4 - Check for transactions in 11i APTB table but not in the SLA TB table
select ap.code_combination_id, sum(ap.diff) from
ap_tb ap where not exists
(select 1 from xla_tb xla
where
ap.invoice_id= xla.source_id_int_1 and xla.code_combination_id=ap.code_combination_id )
group by ap.code_combination_id

How to Analyze the Data Even Further

QR5 - Pick up any specific CCID
select xla.source_id_int_1, xla.transaction_number, xla.diff from xla_tb xla where not exists
(select 1 from ap_tb ap where ap.invoice_id= xla.source_id_int_1 and
xla.code_combination_id=ap.code_combination_id )
and code_combination_id=&CCID

QR6 - Get the entity of any invoice

select entity_id from xla.xla_transaction_entities where
ledger_id=1 and entity_code='AP_INVOICES' and
nvl(source_id_int_1,-99)=&INVOICE_ID and application_id=200

QR7 - Check whether the invoice is missing or payment is missing in the XTB table
Select * from xla_trial_balances
where definition_code=&DEF_CODE and
nvl(applied_to_entity_id, source_entity_id)=&ENTITY_ID
and gl_date <= to_date('&upgrade_period_end_date')
Using these SQL scripts, you can investigate the particular transaction by comparing the AP accounting
data with the SLA accounting data (for ae_header_id, ae_line_id/num).
The following five queries will help you determine if the AE_LINE_ID in AP is the same as that in the
SLA tables.
QR8 - 11i - AP Invoice accounting
select al.ae_header_id, al.ae_line_id, al.ae_line_number, ah.accounting_event_id
from ap_accounting_events_all ae, ap_ae_headers_all ah, ap_ae_lines_all al

where ae.accounting_event_id = ah.accounting_event_id

and ah.ae_header_id = al.ae_header_id
and ae.source_id = &invoice_id
and ae.source_table = 'AP_INVOICES'

QR9 - 11i - AP Payment accounting

select al.ae_header_id,al.ae_line_id, al.ae_line_number, ah.accounting_event_id
from ap_accounting_events_all ae, ap_ae_headers_all ah, ap_ae_lines_all al
where ae.accounting_event_id = ah.accounting_event_id
and ah.ae_header_id = al.ae_header_id
and ae.source_id = &check_id
and ae.source_table = 'AP_CHECKS'

QR10 - 11i - AP Liability balance (source for upgrade to R12 XLA TB table)
select ae_header_id, ae_line_id
from ap_liability_balance
where invoice_id = &invoice_id
and set_of_books_id = &ledger_id

QR11 - R12 - SLA Invoice accounting

SELECT xal.AE_HEADER_ID, xal.ae_line_num, xal.displayed_line_number,
xah.event_id , xah.completion_acct_seq_value
FROM xla.xla_transaction_entities xte, XLA_AE_HEADERS xah, XLA_AE_LINES xal
where xte.entity_id = xah.entity_id
and xte.application_id = xah.application_id
and xah.ae_header_id = xal.ae_header_id
and xah.application_id = xal.application_id
and NVL(xte.source_id_int_1,-99) = &invoice_id
and xte.application_id = 200
and xte.ledger_id = &ledger_id
AND XTE.ENTITY_CODE = 'AP_INVOICES'
AND XAL.ACCOUNTING_CLASS_CODE = 'LIABILITY'

QR12 - R12 - SLA Payment accounting

SELECT xal.AE_HEADER_ID, xal.ae_line_num, xal.displayed_line_number,
xah.event_id , xah.completion_acct_seq_value
FROM xla.xla_transaction_entities xte, XLA_AE_HEADERS xah, XLA_AE_LINES xal
where xte.entity_id = xah.entity_id
and xte.application_id = xah.application_id

and xah.ae_header_id = xal.ae_header_id

and xah.application_id = xal.application_id
and NVL(xte.source_id_int_1,-99) = &check_id
and xte.application_id = 200
and xte.ledger_id = &ledger_id
AND XTE.ENTITY_CODE = 'AP_PAYMENTS'
AND XAL.ACCOUNTING_CLASS_CODE = 'LIABILITY'

4. RECONCILING R12 DATA AND ADDRESSING R12 TRIAL BALANCE-GL

ISSUES
Run the report again for an R12 month, in summary mode (option=group by Account Summary)
XLA_AE_HEADERS (XAH) Table
Trial Balance as of Jan 2008
CCID

GL
Account

GL

Manual

AP

Diff GL SLA+Man JE

F=C-E-D

15151 XXX

188900.93

15071 YYY
15511 ZZZ

0.00

380382.98

-191482.05

Net Impact
from Nov-07

Diff as of
Jan-08

-192121.21

639.16

12630248.06 107676.17 12437132.25 85439.64

0.00

85439.64

11850812.71 0.00

0.00

8156.70

11842656.01 8156.70

Adjust the difference as of the Upgrade period. Then calculate the new Difference. If there is a difference
then:

First and foremost is to establish that the data in XLA_AE_LINES for application_id=200 per
month, per CCID is the same as the data in GL_JE_LINES for the same CCID/source/month (and
gl_je_headers.je_from_sla_flag=Y). Adjust the manual entries in GL accordingly.
Once you have reconciled the amounts in XLA_AE_LINES & GL_JE_LINES, the next step is to
verify the amounts in XLA_AE_LINES and XLA_TRIAL_BALANCES (for the CCID/entity_id)
assuming that only LIABILITY accounts are defined in the TB definition.

R12.A) To get the sum from the SLA tables.

QR13 - Sum from the SLA Tables
select /*+ parallel(xal) parallel(xah) leading(xah) */ sum(nvl(accounted_cr,0)) -sum(nvl(accounted_dr,0))
diff, currency_code
from xla_ae_lines xal, xla_Ae_headers xah
where xal.accounting_class_code = 'LIABILITY'
and xal.code_combination_id =15151 <>
and xal.application_id = 200
and xal.ae_header_id = xah.ae_header_id
and xal.application_id =xah.application_id
and xah.ledger_id = 1
<>

and xah.gl_transfer_status_code = 'Y'

and xah.accounting_entry_status_code='F'
and xah.balance_type_code='A'
and (xah.upg_batch_id is null or xah.upg_batch_id=-9999) -- will help ignore upgraded data
and xah.accounting_date between '01-MAR-2008' and '31-MAR-2008' <>
group by currency_code
R12.B) To get the sum from the GL tables
QR14 - Sum from the GL Tables
select l.code_combination_id ccid,k.concatenated_segments,
sum(nvl(l.accounted_cr, 0))- sum(nvl(l.accounted_dr,0)) diff,
currency_code
from gl.gl_je_headers h
, gl.gl_je_lines l
,gl_code_combinations_kfv k
where h.currency_code = 'USD'
and l.ledger_id = 1 <>
and l.code_combination_id = k.code_combination_id
and h.je_header_id = l.je_header_id
and h.actual_flag = 'A'
and h.je_from_sla_flag= 'Y' -- will help ingore upgraded data
and l.code_combination_id = 15151 <>
and h.je_source = 'Payables'
and h.period_name in ('MAR-08') <>
group by l.code_combination_id, k.concatenated_segments, currency_code
R12.A and R12.B should match per CCID, currency within the period. If it does, check per period, per
CCID, per currency--This should be the difference between XAL and XTB.
QR15 - To get the difference from SLA Lines table per CCID and currency
select /*+ parallel (xah,xal) leading(xah) */ sum(nvl(accounted_cr,0)) -sum(nvl(accounted_dr,0)) diff,
currency_code
from xla_ae_lines xal, xla_ae_headers xah
where xal.accounting_class_code = 'LIABILITY'
and xah.event_type_code <> 'MANUAL'
and xal.code_combination_id =15011 -- i/p def code
and xal.application_id = 200
and xal.ae_header_id = xah.ae_header_id
and xal.application_id =xah.application_id
and xah.ledger_id = 1
and xah.gl_transfer_status_code = 'Y'
and xah.accounting_entry_status_code='F'
and xah.accounting_date between '01-MAR-2008' and '31-MAR-2008'
group by currency_code
Note: In the following SQL query, we have introduced another filter--event_class_code.
This is done in order to remove the UNDO ACCOUNTING datafix entries. Read the section,

Understanding how UNDO Accounting can impact Reconciliation, for more details. Such entries will
match in SLA-to-GJL lines comparison, but will not match between XAL-to-XTB
QR16 - Get the XTB Difference
select SUM(NVL(ACCTD_ROUNDED_CR,0)) - SUM(NVL(ACCTD_ROUNDED_DR,0)) diff,
trx_currency_code
from xla_trial_balances xtb
where definition_code = &definition_code
and code_combination_id=15011
and gl_date between '01-MAR-2008' and '31-MAR-2008'
group by trx_currency_code
The Difference of the sum of Credit-Debit for the CCID/Currency combination in XAL (lines) should
match the difference of the Sum Credit-Debit for the CCID/Transaction Currency in XTB, assuming all
LIABILITY CCIDs are defined in the Trial Balance Definition.
QR17 - Get the difference from the SLA Lines table per CCID and currency
select /*+ parallel (xah,xal) leading(xah) */ sum(nvl(accounted_cr,0)) -sum(nvl(accounted_dr,0)) diff,
currency_code, entity_id
from xla_ae_lines xal, xla_Ae_headers xah
where xal.accounting_class_code = 'LIABILITY'
and xal.code_combination_id =15011
-- i/p def code
and xal.application_id = 200
and xal.ae_header_id = xah.ae_header_id
and xal.application_id =xah.application_id
and xah.ledger_id = 1
and xah.gl_transfer_status_code = 'Y'
and xah.accounting_entry_status_code='F'
and xah.accounting_date between '01-MAR-2008' and '31-MAR-2008'
group by entity_id, currency_code,entity_id

QR18 - Get the difference from the XTB table

select SUM(NVL(ACCTD_ROUNDED_CR,0)) - SUM(NVL(ACCTD_ROUNDED_DR,0)) diff,
trx_currency_code, source_entity_id
from xla_trial_balances xtb
where definition_code = &definition_code
and code_combination_id=15011
and gl_date between '01-MAR-2008' and '31-MAR-2008'
group by trx_currency_code, source_entity_id
If R12.A and R12.B do not match per CCID and currency within a period, then investigate the batches
within that period from SLA and compare the amounts in SLA and GL using the group_id. This may not
always work as the group_id sometimes gets deleted from GL.

QR19 - SLA query considering the SLA Manual entries

select /*+ parallel(xal) parallel(xah) leading(xah) */
--xah.entity_id source_entity_id,
sum(nvl(accounted_cr,0)) -sum(nvl(accounted_dr,0)) diff , xah.group_id
from xla_ae_lines xal, xla_Ae_headers xah
where xal.accounting_class_code = 'LIABILITY' and xah.event_type_code <> 'MANUAL'
and xal.code_combination_id =52261
and xal.application_id = 200
and xal.ae_header_id = xah.ae_header_id
and xal.application_id =xah.application_id
and xah.ledger_id = 2
and xah.gl_transfer_status_code = 'Y'
and xah.accounting_entry_status_code='F'
and xah.balance_type_code='A'
group by xah.group_id

QR20 - GL query for amounts per Group ID

select 'GL' Module, b.group_id,
SUM(NVL(accounted_cr,0)) - SUM(NVL(accounted_dr,0)) diff_acc
from apps.gl_je_headers a, apps.gl_je_batches b,apps.gl_je_lines c
where
a.je_header_id=c.je_header_id
and a.je_batch_id=b.je_batch_id
and c.ledger_id=2
and a.posted_date is NOT NULL
and a.je_source ='Payables'
and a.actual_flag='A' and c.code_combination_id=52261
group by b.group_id;

In GL

In SLA

2069078 Dec -13387.5 2069078 Dec

Diff

Comments

0.00
13387.50

2069110 Dec 19409.90 19409.90 SLA Journal Posted in May in GL

Dec 28919.11

Null Group ID, JE_BATCH_ID =

2581709,2582994,2582995,2588472,
28919.11 2588473,2588475,2588476
(reversal batch in GL)

Null GROUP_ID in GL would generally mean it is a reversal batch in GL itself. There may be multiple
batches that were reversed during the month. So in the above example, you see group_id=2067078 that
has the same amounts in SLA and GL. The other group_id=2069110 in SLA has a period-Dec, but in GL
it is posted in May.

Another possibility is:

In GL

In SLA

Diff

Comments

2069885 Apr 1027997 2069885 Apr 999344.72 -28652.75 In SLA in Jan

2069885 Jan 28652.75

28652.75

SLA Journal Posted in GL in Apr

A GROUP_ID in SLA has data of in two different periods, but in GL it is posted in one period.
Someone may have edited the journal to change the period in GL.

5. UNDERSTANDING HOW UNDO ACCOUNTING CAN IMPACT

RECONCILIATION
Scenario
The following is an example of how undo accounting works.

You enter an invoice with one distribution of $200, which uses a GL date of 04-JAN-2001.
It is accounted incorrectly for a $205 LIABILITY, but it is posted to the GL.
Subsequently, you use the UNDO Accounting API to reverse the transaction as of 1-FEB-2001.
You pay the full invoice and the payment date is 20-DEC-2000.
If you submit the R12 Accounts Payable Trial Balance report as of 31-DEC-2000, the invoice is
NOT displayed on the report.
Similarly, if you submit the Accounts Payable Trial Balance report as of 31-JAN-2001, the
invoice is still not displayed on the report, as it is fully paid.
However, the Posted Payment Register as of 31-DEC-2000 reports the Payment and the Posted
Invoice Register as of 31-JAN-2001 reports the Invoice.

Original Event/Accounting
XLA_AE_HEADERS (XAH) Table
EVENT_ID EVENT_TYPE_CODE ACC_DATE AE_HEADER_ID UPG_BATCH_ID ENTITY_ID
E1

INVOICE_VALIDATE 04-JAN-2001 H1

XT1

XLA_AE_LINES (XAH) Table

AE_HEADER_ID

ACCOUNTING_CLASS_CODE

CCID

H1

ITEM EXPENSE

C1

H1

LIABILITY

C2

DR

CR

220
220

XLA_TRIAL_BALANCES (XTB) Table

AE_HEADER_ID

SOURCE_ENT_ID

DEF_CODE

CCID

DR

CR

H1

XT1

AP_200_X

X1

220

After Undo:
XLA_AE_HEADERS (XAH) Table
EVENT_ID EVENT_TYPE_CODE ACC_DATE AE_HEADER_ID UPG_BATCH_ID ENTITY_ID
E1

INVOICE_VALIDATE

XT1

E2

MANUAL

01-FEB-2001 H2

-9999

XT2

E3

MANUAL

04-JAN-2001 H1

-9999

XT3

XLA_AE_LINES (XAL) Table

AE_HEADER_ID

ACCOUNTING_CLASS_CODE CCID

DR CR
220

DESC

H1

ITEM EXPENSE

C1

Datafix for Event: E1

H1

LIABILITY

C2

220 Datafix for Event: E1

H2

ITEM EXPENSE

C1

220

H2

LIABILITY

C2

220

Datafix Reversal for

Event: E2
Datafix Reversal for
Event: E2

XLA_TRIAL_BALANCES (XTB) Table

AE_HEADER_ID

SOURCE_ENT_ID

DEF_CODE

CCID

DR

CR

If you try to reconcile the AP Trial Balance (APTB) as of Jan 2001 with the GL Balance as of
Jan 2001, after the UNDO accounting created the reversal entry in Feb 2001, the AP Trial Balance will
not match the GL Balance. If you look at the "After Undo" example, GL has the E1 event 's entry but
APTB does not because it was converted to MANUAL.

How to find events/entities created by Undo Accounting

Run the following SQL script to find the events and entities created by the UNDO Accounting:
QR21 - Find the events and entries created by UNDO Accounting
select entity_id XT3 from xla.xla_transaction_entities where
ledger_id=&ledger_id and
entity_code='MANUAL' and
application_id=200 and
nvl(source_id_int_1,-99) =&invoice_id/check_id
--this will be the MANUAL entity for the Original event.
The reversal manual entity would be 1 less than this entity. So XT2=XT3-1

Use the following SQL script to determine if the UNDO Accounting correctly reversed all the amounts in
a CCID:
QR22 - Determine if the UNDO Accounting correctly reversed
all the amounts in a CCID
select h.event_id, sum(nvl(entered_cr,0)), sum(nvl(entered_dr,0))
,sum(nvl(accounted_dr,0))- sum(nvl(accounted_cr,0))
from xla_ae_headers h, xla_ae_lines l
where h.application_id = 200
and l.application_id = h.application_id
and l.ae_header_id = h.ae_header_id
--and h.accounting_date between :p_period_start_date AND :p_period_end_date
and h.ledger_id = 1
and h.event_type_code='MANUAL'
and h.upg_batch_id =-9999
and h.balance_type_code='A'
AND h.gl_transfer_status_code='Y'
AND h.accounting_entry_status_code='F'
AND l.code_combination_id=&CCID
and h.description like 'Data fix entry: event_id of%'
and not exists
(select 1 from xla_ae_headers h3
where h3.application_id=200 and h3.ledger_id=1 and h3.upg_batch_id=-9999
and h3.event_type_code='MANUAL' and h3.balance_type_code='A'
and h3.description='Data fix reversal entry: event_id of '||h.event_id)
group by h.event_id
having sum(nvl(accounted_dr,0))- sum(nvl(accounted_cr,0)) <> 0

6. APPENDIX
The following are some useful queries that may help you to further analyze why you have a
Reconciliation Issue.
QR23 - Run this SQL script to determine the Segment from a CCID
select concatenated_segments from gl_code_combinations_kfv
where code_combination_id=52261

QR24 - Run this SQL script to determine the Batch ID for a Group
select je_batch_id from gl_je_batches where group_id=2068553

QR25 - Run this SQL script to list the Amounts in the

SLA table for all Manual (YTD) transactions

select /*+ parallel(l) parallel(h) parallel(gl) leading(h) */

gl.concatenated_segments,l.code_combination_id,sum(nvl(entered_cr,0)),
sum(nvl(entered_dr,0)),sum(nvl(entered_cr,0))-sum(nvl(entered_dr,0)), currency_code
from xla_ae_headers h, xla_ae_lines l, gl_code_combinations_kfv gl
where gl.code_combination_id = l.code_combination_id and
h.application_id = 200
and l.application_id = h.application_id
and l.ae_header_id = h.ae_header_id
and h.accounting_date between to_date('01-JUL-2007','DD-MON-YYYY') AND
to_date('31-MAR-2008','DD-MON-YYYY') -- <>
and h.ledger_id = 1 <>
AND h.gl_transfer_status_code='Y'
AND h.accounting_entry_status_code='F'
AND l.code_combination_id = 112771 <>
and h.event_type_code='MANUAL'
and h.application_id=200
and h.balance_type_code='A'
group by l.code_combination_id, gl.concatenated_segments, currency_code

QR26 - Run this SQL script to list all transactions that are marked as transferred from SLA, but is not
present in the GL
SELECT l.ae_header_id, l.gl_sl_link_id, l.gl_sl_link_table
FROM xla_ae_lines l, xla_ae_headers h WHERE
l.application_id=h.application_id AND
l.ae_header_id=h.ae_header_id AND
h.application_id=:p_application_id AND
h.ledger_id= :p_ledger_id AND
h.upg_batch_id IS NULL AND
h.gl_transfer_status_code='Y' AND
h.accounting_entry_status_code='F' AND
h.accounting_date BETWEEN :p_period_start_date AND :p_period_end_date AND
h.event_type_code <> ' MANUAL'
AND NOT EXISTS
(SELECT 1 FROM gl_import_references ir , gl_je_headers gh
WHERE ir.gl_sl_link_id=l.gl_sl_link_id AND
ir.gl_sl_link_table=l.gl_sl_link_table AND
ir.je_header_id=gh.je_header_id AND
ir.je_batch_id=gh.je_batch_id AND
gh.ledger_id>0);

QR27 - Run this SQL script periodically to check for multiple postings
select distinct a.gl_sl_link_id, a.gl_sl_link_table
from gl_import_references a
where (a.gl_sl_link_id,a.gl_sl_link_table) in
(select distinct gl_sl_link_id, gl_sl_link_table

from xla_ae_headers xah ,xla_ae_lines xal

where xah.application_id = xal.application_id
and xah.ae_header_id = xal.ae_header_id
and xah.ledger_id= :ledger_id
and xah.application_id =:appl_id -- 200 for AP, 222 for AR etc.
and xah.accounting_entry_status_code='F'
and xah.accounting_date between :p_start and :p_end)
and exists (select 1 from gl_je_headers gh
where gh.je_batch_id = a.je_batch_id
and gh.je_header_id = a.je_header_id
and gh.ledger_id >0
and nvl(gh.accrual_rev_je_header_id,0) =0
)
group by a.gl_sl_link_id, a.gl_sl_link_table
having count(*) > 1

QR28 - Run this SQL script to identify where the GL_SL_LINK_ID

is in GL but not in SLA, for a batch or period.
select imp.gl_sl_link_id
from gl_import_references imp, gl_je_lines gl
where gl.je_header_id=imp.je_header_id and
gl.je_line_num=imp.je_line_num
and code_combination_id=52261
and gl.je_header_id in
(select je_header_id from gl_je_headers where --je_batch_id=2586374
je_source='Payables' and ledger_id=2
and je_source ='Payables' and posted_date is NOT NULL
and actual_flag='A'
and period_name in ('Jan-08','Feb-08','Mar-08','Apr-08') )
and not exists
(select 1 from xla_ae_lines where gl_sl_link_id=imp.gl_sl_link_id
and gl_sl_link_table='XLAJEL') and imp.gl_sl_link_id is not null

QR29 - Run this SQL script to list all the Batches with Null Group IDs:
select je_batch_id from gl_je_batches where group_id is null
and je_batch_id in
(select distinct je_batch_id from gl_je_headers
where ledger_id=2 and je_source='Payables' and status='P'
and period_name='Jan-08')