Results for “bookkeeping_type”

AI-generated from documented ETRM metadata — verify critical details on the linked pages.

Overview

The JL_BR_CINFOS_BOOKS table resides in the JL schema and belongs to the JL – Latin America Localizations product family within Oracle E-Business Suite 12.1.1 and 12.2.2. It stores the Company Accounting Books setup information used by the Brazilian localization (CINFOS – Informações de Livros Fiscais) to define which statutory accounting and fiscal books a legal entity must maintain. Each row establishes a book record for a specific legal entity and establishment, identifying the book number, name, bookkeeping type, and whether the book is an auxiliary book and what its source is. This setup drives the generation of Brazilian fiscal book reporting, including livros fiscais and related statutory outputs.

From a Data Vault modeling perspective, the metadata's heuristic classification places this object as a standalone structure. A standalone classification suggests the table functions as a reference or setup entity that is neither a hub, link, nor satellite in the classic sense; it may be treated as a hub-like entity for the legal entity book business key, with descriptive attributes (book name, auxiliary flags) that could be modeled as satellite attributes. This is a modeling suggestion only and should not be interpreted as a mandated design.

Key Information Stored

The table contains twelve documented columns. The most significant are:

• LEGAL_ENTITY_ID — Foreign key to FV_LEGAL_ENTITIES, identifying the legal entity that owns the accounting book configuration. This is the primary business-key driver.
• ESTABLISHMENT_ID — Identifies the establishment (branch or business location) to which the book configuration applies.
• BOOKKEEPING_TYPE — Classifies the accounting bookkeeping regime or method (for example, fiscal versus accounting book categories).
• BOOK_NUMBER — The sequential or designated number of the book, a key identifier in Brazilian bookkeeping practices.
• BOOK_NAME — The descriptive name of the accounting or fiscal book.
• AUXILIARY_BOOK_FLAG — Indicates whether the book is an auxiliary book rather than a principal book.
• AUXILIARY_BOOK_SOURCE — Records the source of the auxiliary book when the auxiliary flag is set.
• CREATION_DATE, CREATED_BY — Standard audit columns capturing when and by whom the row was created.
• LAST_UPDATED_BY, LAST_UPDATE_DATE, LAST_UPDATE_LOGIN — Standard audit columns capturing the most recent change and the login context.

No explicit surrogate primary key or unique index is documented in the provided metadata, so the exact uniqueness constraint cannot be confirmed. In practice, the combination of LEGAL_ENTITY_ID, ESTABLISHMENT_ID, and BOOK_NUMBER typically forms the natural business key, but this should be verified against the actual database constraints before relying on it.

Common Use Cases and Queries

Typical uses include validating book setup before running Brazilian fiscal book reports, listing all books configured for a legal entity, and identifying auxiliary versus principal books. A sample query to retrieve all books for a given legal entity:

• SELECT b.book_number, b.book_name, b.bookkeeping_type, b.auxiliary_book_flag FROM jl.jl_br_cinfos_books b WHERE b.legal_entity_id = :p_legal_entity_id ORDER BY b.book_number;
• A join to FV_LEGAL_ENTITIES enriches the output with legal entity names: SELECT le.name, b.book_name FROM jl.jl_br_cinfos_books b, fv_legal_entities le WHERE b.legal_entity_id = le.legal_entity_id;
• Filtering for auxiliary books only: WHERE auxiliary_book_flag = 'Y' supports reconciliation and audit of auxiliary book sources.

Reporting teams also use this table as a lookup when mapping book numbers to names in fiscal reconciliation reports and when auditing setup changes via the audit columns.

Related Objects

The following objects are most relevant, based on the documented foreign key relationship and the broader Brazilian localization model:

• FV_LEGAL_ENTITIES — Referenced via LEGAL_ENTITY_ID; the primary parent for the book setup.
• JL_BR_AP_* and JL_BR_AR_* localization tables — Brazilian fiscal and accounting companion tables that consume book setup data.
• JL_BR_CINFOS_* family tables — Related CINFOS setup and transaction tables sharing the legal entity and establishment context.
• HR_OPERATING_UNITS / HR_ALL_ORGANIZATION_UNITS — Frequently joined to resolve establishment or organization context.
• GL_JE_HEADERS / GL_JE_LINES — General Ledger journal data often reconciled against configured books for fiscal reporting.

Because the table is classified as standalone, dependencies flow primarily outward through the legal entity foreign key rather than through child tables referencing it.