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The PO_ACCRUAL_ACCOUNT_TEMP_ALL table in Oracle E-Business Suite (EBS) 12.1.1 and 12.2.2 is a temporary staging table used within the Purchasing (PO) module to facilitate the processing of accrual accounting entries. This table plays a critical role in the period-end accrual process, particularly for uninvoiced receipts and other procurement-related transactions that require accounting treatment before invoice matching is completed. Below is a detailed breakdown of its purpose, structure, and functional significance in Oracle EBS.

Purpose and Context

The PO_ACCRUAL_ACCOUNT_TEMP_ALL table acts as an intermediary repository for accrual accounting data during the execution of the "Create Accounting" process (typically initiated via the "Period End Accruals - Process Uninvoiced Receipts" concurrent program). It temporarily stores transactional data extracted from purchasing documents (e.g., purchase orders, receipts) before generating final accounting entries in the General Ledger (GL). This ensures accurate period-end financial reporting by capturing liabilities for goods/services received but not yet invoiced.

Key Columns and Structure

The table includes columns critical for accrual processing, such as:
  • TRANSACTION_ID: Unique identifier for each accrual transaction.
  • ACCRUAL_ACCOUNT_ID: References the GL account code combination ID for the accrual entry.
  • PO_DISTRIBUTION_ID: Links to the original PO distribution record.
  • AMOUNT: The monetary value to be accrued.
  • PERIOD_NAME: Accounting period for which the accrual is recorded.
  • PROCESS_FLAG: Indicates the status of the record (e.g., 'P' for processed, 'N' for new).
  • ORG_ID: Multi-org identifier for the operating unit.

Integration with Other Modules

The table interacts with several EBS components:
  1. Purchasing (PO): Sources data from PO distributions and receipts.
  2. General Ledger (GL): Outputs finalized accrual journals via the Create Accounting process.
  3. Payables (AP): Reverses accruals upon invoice matching.

Process Flow

  1. Data Extraction: Uninvoiced receipt transactions are extracted from PO tables (PO_DISTRIBUTIONS_ALL, RCV_TRANSACTIONS) and staged in PO_ACCRUAL_ACCOUNT_TEMP_ALL.
  2. Validation: System validates account combinations, amounts, and period status.
  3. Accounting Creation: The "Create Accounting" program processes validated records, generates GL journals, and updates the PROCESS_FLAG.
  4. Cleanup: Processed records may be purged or archived.

Technical Considerations

  • Performance: Large transaction volumes may require indexing or partitioning.
  • Customizations: Modifications to accrual logic may necessitate extensions to this table.
  • Audit: The table is transient; permanent audit trails reside in GL and PO history tables.

Conclusion

The PO_ACCRUAL_ACCOUNT_TEMP_ALL table is a pivotal component in Oracle EBS's accrual accounting framework, ensuring accurate financial reporting for procurement activities. Its temporary nature optimizes performance during period-end close while maintaining data integrity through integration with GL and AP modules. Understanding its structure and workflow is essential for troubleshooting accrual issues or customizing the accounting process in Oracle EBS implementations.