Search Results gl_ledgers




Overview
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Overview

The GL_LEDGERS table is the central repository for ledger definitions within Oracle E-Business Suite General Ledger. It represents the core data object for a ledger, which is the primary accounting record for a legal entity or business unit, replacing the legacy concept of a "Set of Books." In Oracle EBS 12.1.1 and 12.2.2, this table is fundamental to the architecture of the Accounting Hub and Subledger Accounting (SLA), as it defines the chart of accounts, accounting calendar, currency, and other essential rules used for recording and reporting financial transactions. Every journal entry and balance is ultimately associated with a specific ledger defined in this table.

Key Information Stored

The table stores comprehensive configuration details for each ledger. The primary key is LEDGER_ID, a unique system-generated identifier. Critical columns include NAME, DESCRIPTION, and CURRENCY_CODE, which define the ledger's functional currency. The table links to other foundational setup entities via foreign keys: CHART_OF_ACCOUNTS_ID, PERIOD_SET_NAME (calendar), and CONFIGURATION_ID (linking to GL_LEDGER_CONFIGURATIONS). It also holds key accounting code combinations, such as RETAINED_EARNINGS_CCID (RET_EARN_CODE_COMBINATION_ID), NET_INCOME_CCID, and ROUNDING_CCID. Operational controls are defined by columns for daily and periodic conversion rate types (DAILY_TRANSLATION_RATE_TYPE, PERIOD_END_RATE_TYPE), the implicit access set (IMPLICIT_ACCESS_SET_ID), and the criteria set for automatic reversals (CRITERIA_SET_ID).

Common Use Cases and Queries

This table is frequently queried for reporting, data validation, and integration tasks. A common use case is to retrieve a list of all active ledgers with their core attributes for a data warehouse extract or reconciliation report. Developers often join GL_LEDGERS to GL_JE_HEADERS or GL_JE_LINES to enrich journal data with ledger details. Sample SQL to list ledger setups is:

  • SELECT ledger_id, name, currency_code, chart_of_accounts_id FROM gl_ledgers WHERE completion_status_code = 'ACTIVE';

Another critical use case involves identifying the retained earnings account for a specific ledger during period-end closing or financial statement generation, requiring a join to GL_CODE_COMBINATIONS on the RET_EARN_CODE_COMBINATION_ID. The table is also central to security setups, as data access and segment value security are often governed by ledger assignments.

Related Objects

As indicated by the extensive foreign key relationships, GL_LEDGERS is a parent table to numerous core General Ledger entities. Key child tables include GL_JE_HEADERS and GL_JE_LINES, which store journal entries. It is referenced by subledger integration tables like GL_INTERFACE. Setup objects such as GL_ACCOUNT_HIERARCHIES, GL_INTERCOMPANY_ACCOUNTS, and GL_INTERCOMPANY_ACC_SETS are defined per ledger. The table has a mandatory relationship with GL_LEDGER_CONFIGURATIONS, which defines the accounting method, ledger processing options, and subledger accounting rules. Furthermore, it references foundational flexfield and currency tables like FND_FLEX_VALUE_SETS (for segment validation) and FND_CURRENCIES.