Results for “gl_acct_mst”

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

Overview

GL_ACCT_MST is a GMF (Process Manufacturing Financials) master table that stores the company-specific Chart of Accounts. Within Oracle EBS 12.1.1 and 12.2.2, it serves as the Process Manufacturing representation of the accounting flexfield, providing the account structure used by OPM subledger transactions, account mapping, and policy-driven accounting. The table is owned by the GMF schema and carries a VALID status in the ETRM data dictionary.

A notable characteristic is its dual role: in an Oracle Financials integrated configuration, GL_ACCT_MST is populated with Oracle Financials accounts at the time Account Mapping information is entered. This makes the table a bridge between the Process Manufacturing accounting engine and the Oracle General Ledger chart of accounts, enabling OPM transactions to resolve to General Ledger account combinations.

From a Data Vault modeling perspective, the mined foreign key structure classifies GL_ACCT_MST as a hub. This is a heuristic suggestion: ACCT_ID functions as the durable business key of the account entity, while the descriptive attributes and seeded classifications populate the surrounding structure. Downstream ledgers, mappings, and distribution records reference the hub through this key.

Key Information Stored

The table contains 21 documented columns. The most significant are:

• ACCT_ID — Surrogate primary key, enforced by the GL_ACCT_MST_PK index. This is the value propagated to all dependent records such as GL_SUBR_LED, GL_SUBR_TST, GL_ACCT_MAP, and PO_DIST_DTL.
• CO_CODE and ACCT_NO — Business-key candidate pair forming the GL_ACCT_MST_U1 unique index. Together they identify the account within a company or policy context.
• ACCT_DESC — Descriptive name of the account.
• ACCT_TYPE_CODE — Classification referencing GL_ACCT_TYP (e.g., asset, liability, expense, revenue).
• ACCT_CLASS_CODE — References GL_ACCT_CLS, further refining account classification.
• ACCT_USAGE_CODE — References GL_ACCT_USG, indicating the permitted usage of the account.
• ACCT_BAL_TYPE — Debit or credit balance orientation.
• SUMMARY_IND and QTY_IND — Flags indicating whether the account may post summary entries and whether quantities are tracked.
• QUANTITY_UM — Unit of measure, foreign key to SY_UOMS_MST, applicable when QTY_IND is set.
• START_DATE and END_DATE — Effective dating for the account’s validity window.
• TEXT_CODE — Foreign key to GL_TEXT_HDR for descriptive text.
• DELETE_MARK — Soft-delete flag used by the OPM data model. Audit columns (CREATION_DATE, CREATED_BY, LAST_UPDATE_DATE, LAST_UPDATED_BY, LAST_UPDATE_LOGIN) and TRANS_CNT are also maintained.

Common Use Cases and Queries

Typical uses include resolving account descriptions for OPM subledger reports, validating account mappings before posting, and auditing which accounts are active within a given company policy.

• Listing all valid accounts for a company:

  SELECT acct_id, acct_no, acct_desc
  FROM   gmf.gl_acct_mst
  WHERE  co_code = :p_co_code
  AND    delete_mark = 0
  AND    SYSDATE BETWEEN start_date AND NVL(end_date, SYSDATE);

• Joining to ledgers to report posted balances:

  SELECT a.acct_no, a.acct_desc, s.amount
  FROM   gmf.gl_subr_led s, gmf.gl_acct_mst a
  WHERE  s.acct_id = a.acct_id;

• Enriching purchase distribution entries with account detail:

  SELECT d.acct_id, a.acct_no, a.acct_desc
  FROM   po_dist_dtl d, gmf.gl_acct_mst a
  WHERE  d.acct_id = a.acct_id;

Reconciliation between the OPM chart of accounts and the Oracle Financials chart is another common reporting pattern during integrated implementations.

Related Objects

Significant relationships documented via foreign key metadata include:

• GL_ACCT_MAP.ACCT_ID — Account mapping records referencing the master account.
• GL_SUBR_LED.ACCT_ID — Subledger ledger entries posted against an account.
• GL_SUBR_TST.ACCT_ID — Subledger test entries used in validation.
• GL_ACCT_KEY.CO_CODE / ACCT_NO — Alternate account key structure.
• GL_ACCT_VAL.CO_CODE / ACCT_NO — Account validation records.
• PO_DIST_DTL.ACCT_ID — Purchase order distribution accounting references.
• GL_PLCY_MST — Company policy master, referenced via CO_CODE.
• GL_ACCT_CLS, GL_ACCT_TYP, GL_ACCT_USG — Classification, type, and usage lookup masters.
• SY_UOMS_MST and GL_TEXT_HDR — Unit of measure and descriptive text references.