AR to GL Reconciliation

Description:

Imported from Concurrent Program Application: Receivables Source: AR to GL Reconciliation Report Short Name: ARGLRECR DB package:

Parameters

Ledger, Out of Balance Only, Company Segment Low, Company Segment High, GL Period, GL Account Low, GL Account High, Summary Account

Used tables

ar_gl_recon_gt

Categories

Enginatics

Related reports

CE Cash in Transit

Dependencies

If you would like to try one of these Oracle EBS SQLs without having Blitz Report installed, note that some of the reports require functions from utility package xxen_util.

Example Report

AR to GL Reconciliation - Default 18-Oct-2023 042217.xlsx

Report SQL

www.enginatics.com/reports/ar-to-gl-reconciliation/

Blitz Report™ import options

AR_to_GL_Reconciliation.xml

AR to GL Reconciliation - Case Study & Technical Analysis

Executive Summary

The AR to GL Reconciliation report is the definitive month-end closing tool for verifying the integrity of the Receivables module. It compares the transactional balance in the Receivables subledger against the account balance in the General Ledger (GL). A match ensures that all sales activity has been correctly accounted for and that the financial statements accurately reflect the company’s outstanding receivables.

Business Challenge

The “Subledger vs. General Ledger” reconciliation is a mandatory control for any ERP system. Discrepancies can occur due to:

• Manual Journals: Users posting directly to the Receivables control account in GL, bypassing the subledger.
• Unposted Items: Transactions entered in AR that have not yet been transferred to GL.
• Data Integrity: System glitches or data corruption causing a mismatch between the transaction and its accounting entry.
• Timing Differences: Transactions dated in one period but accounted for in another.

Finding and fixing these variances is often the most stressful part of the financial close process.

Solution

The AR to GL Reconciliation report automates this comparison by providing a side-by-side view of:

1. Subledger Balance: The sum of all open items in AR.
2. GL Balance: The ending balance of the Receivables account in GL.
3. Difference: The variance that needs investigation.

It breaks down the activity for the period (Invoices, Receipts, Adjustments) to help pinpoint exactly where the mismatch occurred (e.g., “My Invoices match, but my Receipts are off by $500”).

Technical Architecture

Unlike simple query-based reports, this report relies on a sophisticated data extraction process.

Key Tables & Logic

• Temporary Storage: The report uses a Global Temporary Table (AR_GL_RECON_GT) to store the calculated results. This table is populated by a PL/SQL package (typically AR_RECONCILIATION_PKG) at runtime.
• Data Sources:
  • Subledger Data: Aggregated from RA_CUSTOMER_TRX (Invoices), AR_CASH_RECEIPTS (Receipts), and AR_ADJUSTMENTS.
  • GL Data: Aggregated from GL_JE_LINES and GL_BALANCES.
• Drilldown: The report logic allows drilling down from the summary balance to the specific journals or transactions contributing to that balance.

Reconciliation Formula

The report essentially proves the roll-forward: \(\text{Beginning Balance} + \text{Period Activity} = \text{Ending Balance}\)

It performs this calculation independently for both AR and GL and compares the results.

Parameters

• Ledger: The primary accounting book being reconciled.
• GL Period: The specific accounting period (e.g., ‘Nov-23’).
• GL Account: The specific Receivables control account(s) to check.
• Out of Balance Only: A critical filter that hides accounts that match, allowing the user to focus solely on the problem areas.

FAQ

Q: What is the most common cause of a variance? A: Manual journal entries posted directly to the GL Receivables account. The system allows this (unless restricted), but the AR subledger has no knowledge of these entries, creating an immediate difference.

Q: Does this report show individual invoices? A: The main report is a summary. However, Oracle provides “Drilldown” versions or supporting reports (like the “Account Analysis” or “Journal Entries Report”) to investigate the details behind the summary figures.

Q: Why does the report take a long time to run? A: Because it has to aggregate millions of transactions and journal lines to calculate the period activity and balances on the fly.

Oracle E-Business Suite Reporting Library

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Blitz Report™ is based on Oracle EBS forms technology, and hence requires minimal training. There are no data or performance limitations since the output files are created directly from the database without going through intermediate file formats such as XML.

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Alert	CRM Foundation
ALR Alerts	JTF Grid Datasources
Contracts Core	Lease and Finance Management
OKC Contract Lines Summary	OKL Termination Quotes
Payments	Process Manufacturing Inventory
IBY Payment Process Request Details	GMI Cycle Count Forms
Public Sector Financials	Shipping Execution
PSA Budgetary Control Transactions	WSH Shipping/Delivery Transactions
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WMS Control Board Tasks	XDO Publisher Data Definitions
Capacity	Legal Entity Configurator
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OKS Service Contracts Billing History OKS Service Contracts Billing Schedule	AD Applied Patches AD Applied Patches 11i AD Applied Patches R12.2
Enterprise Asset Management	Installed Base
EAM Assets EAM Weekly Schedule EAM Work Orders	CSI Customer Products Summary CSI Installed Base Extended Attributes Summary CSI Installed Base Summary by Organization
Payroll	Process Manufacturing
PAY Costing Detail PAY Employee Payroll History PAY Payroll Element Details	OPM Batch Lot Cost Details OPM Batch Lot Cost Trends OPM Reconcilation
Subledger Accounting	Workflow
XLA Distribution Links Summary XLA Entity ID Mappings XLA Subledger Period Close Exceptions	WF Activity Status Summary WF Business Events and Subscriptions WF Notifications
Asia/Pacific Localizations	Enterprise Command Center
JA India - TDS Certificates JA India GSTR-1 Return JA India GSTR-2 Return JA India GSTR-3B Return	ECC Admin - Concurrent Programs ECC Admin - Data Load Tracking ECC Admin - Data Sets ECC Admin - Metadata Attributes
Advanced Pricing	Bills of Material
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Property Manager	Advanced Supply Chain Planning
PN GL Reconciliation PN Generate Lease Analysis PN Generate Lease Details PN Generate Portfolio Detail PN Generate Portfolio Summary	MSC Exceptions MSC Horizontal Plan MSC Pegging Hierarchy MSC Pegging Hierarchy 11i MSC Plan Orders MSC Vertical Plan
E-Business Tax	Projects
ZX Financial Tax Register ZX Lines Summary ZX Party Tax Profiles ZX Tax Accounts ZX Tax Regimes ZX US Sales Tax	PA Capital Project Summary with Asset Detail PA Project Budget PA Revenue, Cost, Budgets by Resources PA Revenue, Cost, Budgets by Work Breakdown Structure PA Task Schedule PA Transaction Sources
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Order Management	Work in Process
ONT Cancelled Orders ONT Order Holds ONT Orders ONT Orders and Lines ONT Recurring Billing Plan ONT System Parameters ONT Transaction Types Listing ONT Transaction Types and Line WF Processes	WIP Account Distribution WIP Discrete Job Shortage WIP Entities WIP Entities Summary WIP Outside Processing WIP Required Components WIP Value WIP Value Summary
Cash Management	Cost Management
CE Bank Account Balances CE Bank Branches CE Bank Statement Import Execution CE Bank Statement and Reconciliation CE Bank Transaction Codes Listing CE Cash in Transit CE Cleared Transactions CE General Ledger Cash Account Usage CE General Ledger Reconciliation CE Transactions Available for Reconciliation	CST AP and PO Accrual Reconciliation CST COGS Revenue Matching CST Cost Groups CST Detailed Item Cost CST Inventory Value - Multi-Organization (Element Costs) 11i CST Inventory Value - Multi-Organization (Item Costs) CST Inventory Value Report - by Subinventory (Item Cost) CST Item Cost Reports CST Miscellaneous Accrual Reconciliation CST Period Close Subinventory Value CST Period Close Subinventory Value Summary CST Periodic Inventory Value CST Supply Chain Indented Bills of Material Cost CST Uninvoiced Receipts
Purchasing	Discoverer
PO Approval Assignments PO Approval Groups PO Approved Supplier List PO Cancelled Purchase Orders PO Cancelled Requisitions PO Document Types PO Headers PO Headers 11i PO Headers and Lines PO Headers and Lines 11i PO Internal Requisitions and Sales Orders PO Internal Requisitions/Deliveries Discrepancy PO Invoice Price Variance PO Purchase Price Variance PO Purchase Requisitions with PO Details	DIS Access Privileges DIS Business Areas DIS Discoverer and Blitz Report Users DIS End User Layers DIS Folders, Business Areas, Items and LOVs DIS Import Performance DIS Items, Folders and Formulas DIS Migration identify missing EulConditions DIS Users DIS Workbook Export Script DIS Workbook Import Validation DIS Workbook Owner Export Script DIS Workbooks, Folders, Items and LOVs DIS Worksheet Execution History DIS Worksheet Execution Summary DIS Worksheet SQLs
Assets	Payables
FA Additions By Source FA Asset Additions FA Asset Book Details FA Asset Book Details 11i FA Asset Cost FA Asset Impairments FA Asset Inventory FA Asset Inventory Report FA Asset Reclassification FA Asset Register FA Asset Retirements FA Asset Summary (Germany) FA CIP Cost FA Cost Adjustments FA Depreciation Projection FA Depreciation Reserve FA Journal Entry Reserve Ledger FA Revaluation Reserve FA Tax Reserve Ledger	AP 1099 Payments AP Accounted Invoice Aging AP Cash Requirement AP DPIVA Export LSNA AP Expenses AP Final Payment Register 11i AP Intercompany Invoice Details AP Invoice Approval Status AP Invoice Audit Listing AP Invoice Payments AP Invoice Payments 11i AP Invoice on Hold AP Invoice on Hold 11i AP Invoices and Lines AP Invoices and Lines 11i AP Invoices with PO, Intercompany and SLA Details AP Matched and Modified Receipts AP Negative Supplier Balance AP Open Balances Revaluation AP Open Items Revaluation AP Posted Invoice Register AP Posted Payment Register AP Preliminary Payment Register 11i AP Supplier Statement AP Suppliers AP Suppliers 11i AP Suppliers Revenue Summary AP Suppliers Revenue Summary 11i AP Trial Balance AP Trial Balance Report Definitions
Receivables	General Ledger
AR Adjustment Register AR Aging AR Aging Buckets and Interest Tiers Setup AR Applied Receipts AR Autoinvoice Interface Summary AR Customer Credit Limits AR Customer Credit Snapshot AR Customer Open Balances Period Lookback AR Customer Statement AR Customers and Sites AR Disputed Invoice AR European Sales Listing AR Incomplete Transactions AR Miscellaneous Receipts AR Miscellaneous Receipts 11i AR Open Balances Revaluation AR Open Items Revaluation AR Past Due Invoice AR Payment Terms AR Receipt Register AR Sales Journal By Customer AR Transaction Register AR Transaction Types AR Transactions and Lines AR Transactions and Lines 11i AR Transactions and Payments AR Transactions and Payments 11i AR Unaccounted Transaction Sweep AR Unapplied Receipts Register AR to GL Reconciliation	GL Account Analysis GL Account Analysis (Distributions) GL Account Analysis (Distributions) 11g GL Account Analysis (Drilldown) GL Account Analysis (Drilldown) (with inventory and WIP) GL Account Analysis 11g GL Account Analysis 11i GL Balance GL Balance (pivot) GL Balance by Account Hierarchy GL Code Combinations GL Daily Rates GL Data Access Sets GL FSG Reports GL FSG Row Orders GL Financial Statement and Drilldown (FSG) GL Header Categories Summary GL Journals GL Journals (Drilldown) GL Journals (Drilldown) 11g GL Journals 11i GL Ledger Sets GL Ledgers and Legal Entities GL Ledgers and Organizations GL Oracle FSG Converter GL Oracle FSG Converter 11g GL Period Status GL Periods GL Summary Templates GL Trial Balance - Detail GL effective vs accounting vs period start and end date comparison
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