Secondary Ledgers can be maintained at one of the following data conversion levels:
i) Subledger Level Secondary Ledgers
ii) Journal Level Secondary Ledgers
iii) Balance Level Secondary Ledgers
iv) Adjustments Only Secondary Ledger
i) Chart of Accounts Conversion: If the secondary ledger uses a different chart of accounts from the primary ledger, a chart of accounts mapping is used to provide instructions for mapping accounts or entire account segments from the primary ledger to the secondary ledger.
ii) Calendar Conversion: If the secondary ledger uses a different accounting calendar from the primary ledger, the journal effective date determines the corresponding non-adjusting period in the secondary ledger.
iii) Currency Conversion: If the secondary ledger uses a different currency from the primary ledger, currency conversion rules are required to instruct the system on how to convert data from the currency of the primary ledger to the currency of the secondary ledger.
iv) Journal Conversion (Used by General Ledger Posting only): To select the journals for transfer to the secondary ledger based on journal source and category combinations. The General Ledger Posting program uses these rules to determine which journals to automatically transfer to the secondary ledger during posting.
ii) manual journal entries entered in the primary ledger
iii) journals from spreadsheets or non-Oracle systems that were entered via the primary ledger's GL Interface table
The balance level secondary ledger only maintains the primary ledger balances in another accounting representation. To maintain balances in this type of secondary ledger, use General Ledger Consolidation to transfer the primary ledger balances to this secondary ledger.
If the balance level secondary ledger uses a different currency from the primary ledger, use General Ledger Consolidation to transfer balances from the primary ledger's balance level reporting currency to the balance level secondary ledger. This balance level reporting currency uses the same currency as the secondary ledger and represents the translated balances of the primary ledger.
To create automated adjustments using Subledger Accounting, assign a subledger accounting method to both the primary and secondary ledger and define Subledger Accounting rules that transfer only the subledger accounting adjustment to this adjustments only secondary ledger.
Adjustments only secondary ledgers must share the same chart of accounts, accounting calendar/period type combination, and currency as the associated primary ledger.