Search Results gl_acct_mst




The GL_ACCT_MST table in Oracle E-Business Suite (EBS) 12.1.1 or 12.2.2 is a critical component of the General Ledger (GL) module, serving as the master repository for accounting flexfield segment values and their associated attributes. This table stores the valid combinations of segment values that constitute an account in the Accounting Flexfield structure, ensuring data integrity and consistency across financial transactions. Below is a detailed analysis of its structure, purpose, and significance in Oracle EBS.

Purpose and Role in Oracle EBS

The GL_ACCT_MST table is central to the Chart of Accounts (COA) configuration, which defines the accounting structure used for financial reporting and transaction processing. It stores all valid account combinations derived from the Accounting Flexfield segments (e.g., Company, Cost Center, Account, etc.). This table ensures that only predefined and validated account combinations are used in journal entries, preventing erroneous or unauthorized postings. It acts as a reference for other modules like Accounts Payable (AP), Accounts Receivable (AR), and Assets (FA), which rely on valid account combinations for their transactions.

Key Columns and Structure

The table includes columns that define the account combination and its metadata:
  • ACCOUNT_SEGMENT: Stores the concatenated segment values forming the complete account code (e.g., 01-000-1000-000).
  • SEGMENT1 to SEGMENTN: Individual segment values corresponding to the flexfield structure (e.g., SEGMENT1 for Company, SEGMENT2 for Cost Center).
  • ACCOUNT_TYPE: Classifies the account as Asset, Liability, Revenue, Expense, etc.
  • ENABLED_FLAG: Indicates whether the account combination is active (Y/N).
  • START_DATE_ACTIVE and END_DATE_ACTIVE: Define the period during which the account is valid.
  • DESCRIPTION: A textual description of the account combination.

Integration with Other Modules

The GL_ACCT_MST table is referenced by transactional tables across Oracle EBS, such as:
  • GL_JE_LINES: Journal entry lines validate account combinations against this table.
  • AP_INVOICE_DISTRIBUTIONS: Invoice distributions use valid accounts from GL_ACCT_MST.
  • FA_DISTRIBUTION_HISTORY: Asset accounting relies on valid account combinations.

Technical Considerations

  1. Indexing: The table is indexed on ACCOUNT_SEGMENT and individual segments for performance optimization.
  2. Flexfield Dependencies: Changes to the Accounting Flexfield structure (e.g., adding a segment) require updates to this table.
  3. Data Security: Access is restricted via Oracle's Data Access Set (DAS) and Security Rules to enforce segregation of duties.

Maintenance and Best Practices

To ensure optimal performance and data accuracy:
  • Regularly purge obsolete account combinations using GL_ACCOUNT_COMBINATIONS_PURGE.
  • Monitor growth to avoid bloating, as excessive combinations can degrade performance.
  • Use the GL_ACCOUNT_COMBINATIONS form or APIs (e.g., FND_FLEX_EXT) for updates.

Conclusion

The GL_ACCT_MST table is foundational to Oracle EBS's financial architecture, ensuring that all transactions adhere to the defined Chart of Accounts. Its design supports rigorous validation, integration with subledgers, and compliance with accounting standards. Proper management of this table is essential for maintaining financial data integrity and system performance.