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Overview
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Overview

The table JAI_CMN_MATCH_RECEIPTS is a core data object within the Oracle E-Business Suite (EBS) Asia/Pacific Localizations module (JA). Its primary function is to store transactional matching details, specifically recording how material issues are matched against receipts within a trading organization. This table is essential for compliance and inventory accounting in regions requiring detailed tracking of goods movement, such as for excise or regulatory reporting under statutes like India's RG 23D. It acts as a junction table, linking receipt transactions from documents like excise invoices to subsequent consumption or issue transactions, thereby maintaining a critical audit trail for tax and regulatory purposes.

Key Information Stored

The table's structure is designed to capture the fundamental links between receipt and issue transactions. Its primary key is a composite of three columns, underscoring the precision of the matching logic. The RECEIPT_ID column stores the unique identifier for the original goods receipt transaction, typically linking to an excise record. The REF_LINE_ID holds the identifier for the corresponding issue or consumption line being matched against that receipt. The ORDER_INVOICE column further qualifies the transaction context, likely storing a document number (such as an invoice or order) associated with the match. Together, these columns ensure a unique and traceable record for every matched quantity of goods from receipt through to issue.

Common Use Cases and Queries

The primary use case for this table is supporting regulatory reporting and inventory reconciliation for excisable goods. It enables businesses to demonstrate that taxed inputs (receipts) have been properly accounted for in production or sales (issues). A common reporting requirement is to list all issues matched against a specific receipt for audit purposes. A typical query would join JAI_CMN_MATCH_RECEIPTS to the related transaction tables using the foreign key relationships.

  • Sample Query: To find all matched issues for a given receipt ID, one would execute: SELECT * FROM ja.jai_cmn_match_receipts WHERE receipt_id = <receipt_id_value>;
  • Reporting Use Case: Generating an excise reconciliation report that traces the movement of goods from RG 23D receipt records through to their consumption in manufacturing or sale, utilizing the matches stored in this table.

Related Objects

JAI_CMN_MATCH_RECEIPTS has a defined foreign key relationship, indicating its dependency on another core localization table. This relationship is crucial for data integrity and understanding the transactional flow.

  • Primary Foreign Key Relationship: The table JAI_CMN_MATCH_RECEIPTS references the table JAI_CMN_RG_23D_TRXS via the column JAI_CMN_MATCH_RECEIPTS.RECEIPT_ID. This establishes that a record in the match table must correspond to a valid receipt transaction stored in the RG 23D register table, which is central to excise accounting.