Search Results gl_acct_mst_pk




Overview
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Overview

The GL_ACCT_MST table is a core data object within the Process Manufacturing Financials (GMF) module of Oracle E-Business Suite (EBS) versions 12.1.1 and 12.2.2. It serves as the master repository for a company's specific Chart of Accounts. This table is central to financial accounting within the GMF environment, storing the definitive list of all general ledger accounts available for transactional posting. In an integrated setup with Oracle Financials, this table is populated with Oracle Financials account data during the configuration of Account Mapping, thereby linking manufacturing and financial operations.

Key Information Stored

The table's primary identifier is the ACCT_ID column, which forms the primary key GL_ACCT_MST_PK. A unique key constraint (GL_ACCT_MST_U1) also exists on the combination of CO_CODE (Company Code) and ACCT_NO (Account Number), enforcing uniqueness at the company level. Beyond these keys, the table stores descriptive and classificatory attributes for each account. Critical columns include ACCT_CLASS_CODE, ACCT_TYPE_CODE, and ACCT_USAGE_CODE, which are foreign keys to their respective reference tables (GL_ACCT_CLS, GL_ACCT_TYP, GL_ACCT_USG). Other significant fields are TEXT_CODE for descriptive text, QUANTITY_UM for the unit of measure (linked to SY_UOMS_MST), and a foreign key to GL_PLCY_MST via CO_CODE for company policy linkage.

Common Use Cases and Queries

A primary use case is the validation and reporting of the Chart of Accounts. Financial analysts and system administrators frequently query this table to audit account setup, generate account listings, or troubleshoot mapping issues. Common SQL patterns include retrieving all active accounts for a specific company or joining with reference tables to get full descriptive information. For example:

  • SELECT acct_no, acct_name FROM gl_acct_mst WHERE co_code = :company_code ORDER BY acct_no;
  • SELECT a.acct_no, a.acct_name, c.meaning as account_class FROM gl_acct_mst a, gl_acct_cls c WHERE a.acct_class_code = c.acct_class_code AND a.co_code = :company_code;

The table is also integral to transactional processes in GMF, where its ACCT_ID is referenced to determine the correct general ledger account for distribution lines in procurement (PO_DIST_DTL) and subledger accounting (GL_SUBR_LED, GL_SUBR_TST).

Related Objects

GL_ACCT_MST is a central hub with numerous dependencies. It is referenced by several key transactional and setup tables. Primary foreign key relationships are established with the reference tables GL_ACCT_CLS, GL_ACCT_TYP, GL_ACCT_USG, GL_PLCY_MST, GL_TEXT_HDR, and SY_UOMS_MST. Crucially, its data is directly utilized by the account mapping table (GL_ACCT_MAP via ACCT_ID) and the account validation table (GL_ACCT_VAL via CO_CODE and ACCT_NO). Transactionally, it is referenced by procurement distributions (PO_DIST_DTL) and GMF subledger tables (GL_SUBR_LED, GL_SUBR_TST). The GL_ACCT_KEY table also holds a foreign key reference to it, linking account keys to the master account definition.