AR to GL Reconciliation – Oracle EBS SQL Report

Oracle E-Business Suite SQL report from the Enginatics Library powered by Blitz Report™.

Overview

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

Report Parameters

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

Oracle EBS Tables Used

ar_gl_recon_gt

Report Categories

Enginatics, R12 only

CE Cash in Transit, CE General Ledger Reconciliation, CE Cleared Transactions, CE Bank Statement and Reconciliation, CE Bank Statement Import Execution, GL Account Analysis

Running This SQL Without Blitz Report

Some Oracle EBS SQL reports in this library require functions from the utility package xxen_util. Install it before running the SQL directly against your Oracle EBS database.

Download & Import Options

Resource Link
Excel Example Output AR to GL Reconciliation - Default 18-Oct-2023 042217.xlsx
Blitz Report™ XML Import AR_to_GL_Reconciliation.xml
Full SQL on Enginatics www.enginatics.com/reports/ar-to-gl-reconciliation/

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:

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

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

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.

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