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CONSOLIDATION
RELEASE 11.0
Julie A. Strauch
May 30, 2000
Consolidation is usually used in conjunction with accounting for multiple companies with
multiple sets of books. The Consolidation feature in Oracle General Ledger should be
used in the following two instances:
1. To consolidate multiple companies whose accounting information is maintained in
separate sets of books in one Applications instance.
2. If you maintain multiple sets of books in multiple Applications instances. However,
you must maintain dummy sets of books for those subsidiaries whose sets of books are
located external to the Applications instance where you plan to perform your
consolidation activities.
In Release 11.0 the consolidation process is know as the Global Consolidation System
(GCS).
Note: GCS does not need to be used fo view the report on your consolidated financial
information, if you maintain your parent and all of its subsidiaries within one set of books
and you do not have average balances processing enabled.
Consolidation Overview
The following is a brief overview of how the Consolidation process works as per the
Release 11 Users Guide:
1. Define Consolidation Charts of Accounts: Make sure your parent and subsidiary
charts of accounts can help simplify the consolidation process
2.
Map Consolidation Data: The first step in an actual consolidation is to define how
your subsidiary accounts map to your parent accounts. The mapping determines
how your subsidiary balances roll up into the consolidated ledger.
3.
Prepare Consolidation Data: You should revalue and translate any foreign currency
amounts from your subsidiaries before consolidating them to the parent set of
books.
4. Transfer Consolidation Data: Once your subsidiary data has been prepared, transfer
it to the parent, where it will be consolidated.
5. Post Consolidation Data.
6. Create Eliminating Entries: Once your parent and subsidiary data has been
combined, you can enter your eliminating journal entries.
7. Report on Consolidated Balances.
8. Analyze Consolidated Data: Directly link your consolidated data to multidimensional
online analytical processing (OLAP) tools. Review and analyze your consolidated
reports, and prepare operational and financial analyses if needed.
From the Consolidation Workbench, you can access the State Controller. This is a
navigation tool to guide you through the consolidation process.
This enables you to select the consolidation step you want to perform.
Each State Controller button corresponds to one of the functional steps of a
consolidation:
Functional Step State Controller Buttons
Map Consolidation Data Mapping => Mapping Set
Prepare Consolidation Data Translation => Status
Transfer Consolidation Data Transfer => Transfer Set
Post Consolidation Data Review Journal => Post
Create Eliminating Entries => Eliminate
Report on Consolidated Balances => Report
To help guide you in completing your consolidation steps, the State Controller buttons
will be displayed in one of three colors. The colors and their meanings are as follows:
Blue: represents a recommended step.
Gray: represents a step that is not recommended. Optionally, the button might be
disabled instead of colored gray.
Red: represents a warning. For example, a red Translation Status button indicates that
the subsidiarys translated balances are out of date.
When you select a subsidiary from the Consolidation Workbench, the State Controllers
buttons will change color based on which steps youve performed or need to perform for
that subsidiary. After you successfully complete a consolidation step, the State
Controller buttons may change color to reflect the current status. For example, the
Review Journal button is gray until you have successfully transferred your subsidiary
data to your parent and imported the consolidation journal. After these steps complete
successfully, the Review Journal buttons color changes to blue, to indicate that
reviewing the consolidation journal is now a recommended step.
Step One: Define Your Consolidation Chart of Accounts
The first step in the Consolidation process is to plan your parent and subsidiary charts of
accounts. Planning this carefully will help simplify the consolidation process. This first
step cannot be accessed through the State Controller.
Step Two: Map Consolidation Data (Mapping; Mapping Set)
1. Choose the State Controllers Mapping button to define (or modify, as needed) a
consolidation mapping for each subsidiary set of books you want to consolidate to your
parent. When you define the mapping, choose a consolidation method. You can
consolidate actual, average, translated, budget, or statistical balances. You can
also consolidate actual journal entry transaction details from a subsidiary set of books.
Note: If you have average balance processing enabled, your choice of consolidation
method determines whether you should consolidate into a consolidation or non
consolidation set of books.
2. Select rules to specify how to map accounts from each subsidiary into your parent.
Navigation: Consolidation/Define/Mapping
5. Enter the name of the Subsidiary set of books you will be consolidating.
6. Enter the Parent set of books name. If you plan to consolidate budgets, your
subsidiary and parent sets of books must share the same calendar and functional
currency.
7. Enter the Currency to use for the consolidation:
- If you are consolidating balances, enter the parent set of books functional currency.
Optionally, enter STAT to consolidate statistical balances.
-If you are consolidating transactions, enter the parent set of books functional
currency. This must be the same as the subsidiary set of books functional currency.
8. Enter a range of Effective Dates for which the consolidation mapping can be used. If
you use the mapping to transfer consolidation data for periods that fall outside the
effective date range, the transfer will fail.
9. If you have average balance processing enabled, select a default Usage type from
the poplist.
Standard: Only standard balances will be transferred to the parent
set of books.
Average: Only average balances will be transferred to the parent
set of books.
Standard & Average: Both standard and average balances will be
transferred to the parent set of books.
You can create separate consolidation mappings for standard and average balances.
This is helpful if you want to use different mapping rules to get
different levels of detail. For example, you might map standard balances so you can
view consolidated totals for each cost center within each company. However, you
might map your average balances so you can view consolidated totals for
each company.
Note: If you choose Transactions as your consolidation method, General Ledger
will enter Standard as the Usage type. You cannot override this when you
transfer your subsidiary data.
10. Select your consolidation run options.
When you create a consolidation mapping or mapping set you can select any of three
run options. You can override these selections when you transfer subsidiary data to your
parent.
The three consolidation run options are:
Run Journal Import: Checking this option will launch Journal Import after your
subsidiary data has been transferred. This creates an unposted consolidation batch
in your parent set of books automatically.
You may not want to run Journal Import if you want to schedule your batch
processes to run later or if you want to transfer consolidating data across different
machines or databases. If you choose not to run Journal Import, the transfer
process populates the GL_INTERFACE table so that you can run Journal Import
later.
Audit Mode: Check this option to keep a record of how accounts from your subsidiary
set of books map to accounts in your parent set of books. You can then run the
Consolidation Audit Report, the Disabled Parent Accounts Report, and the
Unmapped Subsidiary Accounts Report to see consolidation audit information.
Suggestion: Use audit mode for new consolidations to ensure
that your definition is correct and your sets of books are mapping as you expected.
Once you have verified this, you can improve performance by disabling audit mode.
After your subsidiary data has been transferred and you have requested the audit
reports, purge your consolidation audit data using the Purge Consolidation Audit
Data window.
Create Summary Journals: Check this option to summarize all journal lines that
affect the same account into two lines in the parent set of books. General Ledger
creates one journal entry line for debits and one
for credits to each account.
11. Choose the Account Rules button to define rules to map subsidiary accounts
into parent accounts. Choose the Segment Rules button to define rules to map
subsidiary account segments into parent account segments.
Use segment rules, account rules, or a combination of both to specify how to
consolidate balances or transactions from your subsidiary to your parent.
Segment rules: map subsidiary account segments to parent account segments.
For example, you can map your subsidiarys Department segment to your
parents Cost Center segment.
Use Rollup Rules From: Map values from your subsidiary segments to your
parent segments using the rule specified in the Rollup Rules region.
5. If you chose the Use Rollup Rules From action in the previous step, enter the
mapping rules in the Rollup Rules region.
You can choose one of four rollup rules when specifying segment rules for your
consolidation mapping. A rollup rule consists of a Transfer Level value and a
Using value, entered in the Segment Rules window.
Transfer
Detail
Level Using
Detail Ranges
Resulting Effect
Maps a range of detail values
from your subsidiary set of
Books into one detail value in
Your parent set of books.
Detail
Parent
Summary
Parent
Summary
Parent Ranges
When specifying a rollup rule, you must enter the Parent Segment Detail Value,
Transfer Level, and Using fields. If you select the Detail/Parent or
Summary/Parent rules, you must also enter a Subsidiary Segment Parent Value.
If you select the Detail/Detail Ranges or Summary/Parent Ranges rules, you
must enter Low and High values for the Subsidiary Segment Ranges.
You can enter multiple rollup rules for a single segment as long
as the segment values specified in each rule do not overlap.
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You can enter more than one subsidiary segment range as long as
the segment values included in the ranges do not overlap.
6. Save your work.
Additional Information: Once you save your work, you cannot modify your rollup
rules, except to change the parent and subsidiary segment detail values. To
change a rollup rule, delete it then create a new one.
Account rules: map a specific subsidiary account or a range of accounts to a
specific account in your parent set of books. For example, you can map
subsidiary account 02.300.5400.100 to account 01.100.3000.000.000 in your
parent set of books. Or, you might map the entire range of subsidiary accounts
02.300.5400.100 through 02.300.6999.100 to account 01.100.3000.000.000 in
your parent set of books.
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- Consolidations based on segment rules process faster. Suggestion: Use account rules
only for specific exceptions where a subsidiary account cannot be mapped correctly
with a segment rule.
Account rules override segment rules if there is any conflict.
If you define segment rules for dependent segments in your chart of accounts, the list of
values for the dependent segment value may appear to contain duplicate entries (if you
have defined the same dependent value and description for different independent
segment values). Choose any entry with the appropriate value; the Global Consolidation
System does not use the description.
12. Save your work.
3. Last step in mapping Consolidation data:(Optional) Choose the State Controller
Mapping Set button to create a set of consolidation mappings that you can use to
transfer multiple subsidiaries data to your parent at the same time.
Navigation: Consolidation/Define/Mapping Set
(Optional) To view or modify existing mappings or to create new mappings, choose the
Mapping button.
6. (Optional) After you have finished entering mappings, choose the Transfer Set button
to open the Transfer Consolidation Data Set window. From this window, you can enter
your transfer set parameters then start the process of transferring the data from the
subsidiaries in your mapping set to your parent set of books. If you dont want to transfer
data now, go to the next step.
7. Save your work.
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3. Run a trial balance report for each subsidiary set of books, using the parent set of
books functional currency. These reports will help you reconcile your subsidiaries to
the parent.
(See shosemans brownbag on Translating and Revaluing.)
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Navigation: Consolidation/Transfer/Data
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You can transfer the data from some or all of the subsidiaries whose consolidation
mappings youve included in a mapping set. This is helpful when you have numerous
subsidiaries to be consolidated to your parent.
To transfer multiple subsidiaries data to your parent:
1. Navigate to the Consolidation Workbench.
2. Choose the Transfer Set button from the State Controller. The Transfer
Consolidation Data Set window will appear.
3. Enter a Mapping Set name or select one from the list of values.
General Ledger will display the Balance Type, Usage, Currency, Method, Amount Type,
and Parent Set of Books name for the mapping set.
4. (Optional) If you have average balances enabled for your parent set of books and
are using the balances consolidation method, you can change the Usage. Select
Standard, Average, or Standard & Average.
5. Select the Amount Type for your consolidation.
6. If your parent and subsidiaries share the same accounting calendar, enter the default
Subsidiary Period and the Parent Standard Period. If you selected a Usage type of
Average or Standard & Average, also enter the default Subsidiary effective Date and
the Parent Average Period.
7. Choose the Query Mappings button to display the mappings that are included in the
mapping set. General Ledger will also display the Subsidiary Period and Subsidiary
Date, depending on the other options you selected above.
8. Select the mappings you want to transfer by marking the checkbox to the left of each
mapping name. If you want to transfer all the mappings, mark the Select All
checkbox.
9. (Optional) Choose the Options button to modify your consolidation Run Options.
10. Choose the Transfer button to launch a concurrent program to transfer your
Subsidiary data.
Step Five: Posting Subsidiary Data
Once you have transferred your subsidiary data to your parent set of books, you need to
combine the subsidiary and parent data. This involves several steps:
Run Journal Import if you did not choose it as one of your consolidation run options.
Review the unposted journal batch created by the transfer and subsequent Journal
Import.
Post your consolidation journal in your parent set of books.
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(See Journal Import Execution Report and Posting Execution Report in the back of this
documentation.)
Here are some examples of what the journals look like in the Consolidated Set of Books:
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Elimination entries are comprised of individual lines that use recurring journal formulas.
These formulas can be simple or complex. Each formula can use fixed amounts and/or
account balances, including standard, endofday, or average balances, actual or
budget amounts, statistics, and periodtodate or yeartodate balances from the
current period, prior period, or same period last year. You can quickly create new
recurring formulas by copying and modifying existing formulas.
To create an eliminating journal entry for an elimination set:
1. From the Elimination Sets window, enter a Name for the Elimination Entry.
2. Enter the Category and Currency for the entry.
3. Enter a range of Effective Dates that includes only those periods for which you want
the eliminating entry to be used. Eliminating journal entries will only be created when
you choose to generate them for a date that falls within the Effective Dates range.
4. Choose the Lines button to enter the account you want General Ledger to update
when you generate your eliminating journals, as well as the formula to use.
You can define an unlimited number of journal entry lines for each eliminating journal
entry. The journal entry lines specify the accounts to update with the eliminating journals.
Each line also contains the amount to post to the designated account, or a formula to
calculate the journal amounts.
To enter an eliminating journal entry line:
1. From the Elimination Sets window, enter or query the elimination set name and the
journal entry name.
2. Choose the Lines button. The Elimination Lines window appears.
3. Enter a Line number to set the order of your eliminating journal entry lines. You can
indicate an automatic offsetting line for your eliminating journal entry by entering the line
number 9999.
4. Enter the Account you want General Ledger to update when you generate and post
your eliminating journals.
5. Enter an optional Line Description.
6. Enter a Formula for the line.
7. Enter the remaining lines for the eliminating journal entry. Remember that you can
use line number 9999 as the automatic offsetting line for each eliminating journal entry.
8. Save your work.
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Consolidation:
APP/ORA/FRM
ORA-00903 Invalid Table Name Running Consolidation GLCCON Note:1013759.102
ORA-01403 No Data Found Running Consolidation Note:1049018.6
ORA-01403 No Data Found Running Consolidation for First Time Note:1056238.6
ORA-1403 Consolidation completes with No Data Found Note: 1008466.6
FRM-41830 FRM-40212 Consolidation LOV for Period Contains No Entries Note:1035827.6
APP-00804 FDFGSDT Unable to find Flexfield Qualifier setting up Consolidation Note: 1080940.6
ORA-1747 One consolidation fails in GLCMAI.STMT1 Note: 1012917.6
ORA-1400 GLCCON Consolidation errors with GL_Segment Rules Note: 1011866.102
FRM-40202 Trying to modify a Consolidation defined with segment rules Note: 106661.1
Other Errors
Signal 11 Error Running Consolidation Transfer Note:1013085.102
Requested URL Not Found in Consolidation Workbench Note:1013174.102
GL: Consolidating Budget Failing Using Functional and Foreign Currency Note:1014146.102
Consolidation Error: CCON0091 CLCUT1.CHECK_RULES Note:1049369.6
EP01 Running Consolidation Import Process - Cannot Run for Adjusting Period
Note:1017935.102
EUO2 ERROR on Journal Import Execution Report After Running Consolidation
Note:1050210.6
EU02 ERROR Journal Import for Consolidation fails Note 1020214.102
General
How To Keep from Doubling Data when Re-Running Consolidation Note:1013225.102
What Do the Consolidation Run Options Mean? Note:1048373.6
How Do You Select Subsidiary Calander From GLXCORST Note:1016557.102
How to get the net change amount when running Consolidation Note: 1018113.102
Unable to see a List of Value when running Consolidation Note: 105491.1
Incremental Mode not working for Budget Consolidation Note: 101042.1
Consolidation hanging at GLCMAI.STMT3 Note: 99144.1
Consolidation process mot choosing all batches Note: 98815.1
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