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The JA.JA_CN_SUB_ACC_SOURCES_ALL table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical data structure used in the localization of the Chinese (CN) version of Oracle's General Ledger (GL) module. This table specifically supports the China-specific requirement for sub-accounting, which is a regulatory compliance feature mandated by Chinese accounting standards. Below is a detailed technical and functional breakdown of this table:

1. Purpose and Functional Context

The JA_CN_SUB_ACC_SOURCES_ALL table stores mapping rules between primary accounts and their corresponding sub-accounts, as required by Chinese accounting regulations. Sub-accounting in China is used to track detailed financial transactions under a single GL account, ensuring compliance with statutory reporting requirements. This table acts as a reference for the system to automatically generate sub-account entries during journal posting.

2. Key Columns and Structure

The table typically includes the following key columns:
  • SOURCE_ID: A unique identifier for each sub-account mapping rule.
  • APPLICATION_ID: References the Oracle EBS application (e.g., GL, AP, AR) that generates the transaction.
  • SOURCE_TYPE: Specifies the source of the transaction (e.g., invoice, payment, journal).
  • PRIMARY_ACCOUNT_ID: The main GL account code to which sub-accounts are linked.
  • SUB_ACCOUNT_ID: The sub-account code mapped to the primary account.
  • ENABLED_FLAG: Indicates whether the mapping rule is active (Y/N).
  • START_DATE and END_DATE: Defines the validity period of the mapping rule.
  • CREATED_BY, CREATION_DATE, LAST_UPDATED_BY, LAST_UPDATE_DATE: Audit columns for tracking changes.
  • ORG_ID: Supports multi-org functionality, storing the operating unit context.

3. Integration with Other Modules

The table integrates with:
  • General Ledger (GL): Used during journal entry validation to enforce sub-accounting rules.
  • Accounts Payable (AP) and Accounts Receivable (AR): Ensures invoices and payments comply with sub-accounting requirements.
  • Subledger Accounting (SLA): Facilitates detailed transaction tracking for audit purposes.

4. Technical Implementation

In Oracle EBS 12.1.1 and 12.2.2, the table is part of the JA (Japan/Asia) schema, reflecting its regional specificity. It is populated via:
  • Manual setup through Oracle Forms or the Sub-Accounting Rules UI.
  • Automated data loads using APIs or interfaces like FNDLOAD.

5. Compliance and Reporting

The table ensures compliance with China's Generally Accepted Accounting Principles (GAAP) by:
  • Enforcing mandatory sub-accounting for designated GL accounts.
  • Supporting granular financial reporting, such as the China Golden Tax System.

6. Customization and Extensions

Customers may extend the table’s functionality by:
  • Adding custom columns via descriptive flexfields (DFFs).
  • Developing custom PL/SQL triggers or workflows to validate complex mapping logic.

7. Performance Considerations

Indexes on PRIMARY_ACCOUNT_ID, SOURCE_TYPE, and ORG_ID are recommended for optimal query performance, especially during high-volume journal processing.

8. Patch and Upgrade Impact

Oracle may modify this table in patches or upgrades to address regulatory changes. Customers should review release notes and test customizations during upgrades.

Conclusion

The JA.JA_CN_SUB_ACC_SOURCES_ALL table is a foundational component for Chinese localization in Oracle EBS, enabling compliant sub-accounting, seamless integration with core financial modules, and adherence to statutory reporting requirements. Its design reflects Oracle’s commitment to regional regulatory support while maintaining scalability for enterprise deployments.