Statistical Accounts and Data in Oracle Cloud General Ledger

Copyright © 2015, Oracle and/or its affiliates. All rights reserved.
Statistical Accounts and
Data in Oracle Cloud GL
Mahesh Vallampati
Oracle Cloud ERP Consulting

Copyright © 2015, Oracle and/or its affiliates. All rights reserved. |
Program Agenda
Introduction – Background and Statistical Entry Types
Statistical Amounts in Journal Entries
STAT Journals and Mixed Journals
Statistical Journals for Allocations
Multiple Statistical Measures for a Natural Account
Reporting
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Program Agenda
Reporting
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Copyright © 2015, Oracle and/or its affiliates. All rights reserved. | 5
Background
• Oracle Cloud General Ledger
– Maintain statistical and monetary balances for any account
– Enables separate accounts specifically for statistical information
– Enables storing of Statistical Amounts with a UOM for journal lines
• Example
– Units sold statistic in your Sales Revenue and Sales Expense accounts, but enter the square
feet statistic in only a single account, say the SQFT account
• Using Statistical amounts at GL Line level and STAT journals at a balance level adds
power to reporting of non-monetary measures

We will review some of the capabilities and features available that can
be leveraged to associate non-monetary data with General Ledger data
to add richness to the General Ledger data set.

There are two primary type of Statistical entries:
• Statistical Amounts - A statistical amount and UOM associated with a natural
account when creating Journal Lines.
• Statistical or STAT Journals -
– Recorded in a currency called STAT and can be used to maintain supplementary
information in the ledger.
– STAT Journals don’t have to be balanced. This information is stored in the Essbase cube
and is available for analysis along with actuals and budget data.
– STAT journals for budgets can be recorded just like regular monetary amounts.
Types of Statistical Entries

Program Agenda
Reporting
Open and Close Issues
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• Oracle General Ledger allows users to associate statistical
information with Journal entries.
• The limitation is that only one Unit of Measure is allowed for an
account.
• Statistical Amount and Statistical quantity are used
interchangeably.

To Associate Journal Entries with Statistical Amounts:
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Create a Unit of Measure and associate it with the natural
account
Unhide the columns in the General Ledger Upload
spreadsheet and the online form
Populate the information

Creating Units of Measure
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Navigate to Set up and Maintenance
Search for “Manage Statistical Units of Measure”
Go to Task

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Then, Select the Chart of Accounts context. This will let the user create, update or
delete the association of the Natural Account to the Unit of Measure. The Unit of
Measure is arbitrary and is free form.

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Consider the following natural accounts in a chart of accounts. We can associate
Statistical Unit of Measure to these accounts
40110 Total Wine, Brewery and Spirits Revenue Revenue
40111 Red Wine Revenue Revenue
40112 White Wine Revenue Revenue
40113 Ale and Brewery Revenue Revenue
40114 Spirits Revenue Revenue

Creating a Journal with Statistical Information and UOM
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Viewing UOM and Statistical Quantity in the System

Statistical Quantity in JE Upload Spreadsheet

Program Agenda
Reporting
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• STAT or Statistical journals can be entered in the system. The currency that should
be used for this is STAT
• STATS journals can be one-sided and hence don’t have to be balanced
STAT Journals in System

STAT journals can be entered from an ADFdi spreadsheet as well
STAT Journals in ADFdi Sheet

Copyright © 2015, Oracle and/or its affiliates. All rights reserved. | Oracle Confidential 21
• Oracle allows mixed Journals where Currency and STAT can be merged
together in Journal batches. There is a related setup task that needs to
be performed at the ledger level.
• The Path is Setup and Maintenance and search for “Specify Ledger
Options” with the specified ledger in scope.
• A use case for this is where business measures are created as journals
daily where financial and statistical measures are loaded on a daily
business to track business performance.
• A business can decide to post revenues and expenses daily associating
them with the statistical measures to get a pulse of the business on a
daily basis.
Mixed Journals Setup

• It should be noted that STAT journals and Regular journals are similar in most
aspects
– STAT journals don’t need to be balanced whereas Regular Journals need to be balanced
unless of course the Ledger is configured for suspense.
• STAT journals can be reversed just like regular journals and the debit/credit
arithmetic follows the same convention as regular journals
STAT Journals vs Regular Journals

Mixed Journal from ADFdi Spreadsheet

• The above journal batch is then split into one batch and two journals. A
balanced one for USD and a non-balanced one for STAT
• The path is “General Accounting > Journal > Manage Journals” and find
the batch to view the monetary and stat journals
Mixed Journal in System

Program Agenda
Reporting
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One of the common use cases for Statistical journals is to define the basis for
allocations.
For example, a company may decide to allocate utility costs by departments based on
head count or by square foot of office space used.
In that case, a STAT journal would be created and the values specified in a journal and
that would be the basis for the allocation.

Process for Allocation using Statistical JEs
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Create a Source Journal
Create a Statistical Basis
Generate the Allocation Journal

Source Journal
Line Account Currency
Entered
Debit Credit
1 3888-00-60002-000-0000-0000 USD - US Dollar 2,000.00
2 3888-00-21010-000-0000-0000 USD - US Dollar 2,000.00

Now, we define the allocation basis for the journal. This could be the number
of employees in the department which would be the basis of the allocation
Defining Statistical Basis
Entered
Account Description
Debit Credit
1 3888-00-60002-531-0000-0000 STAT 10
OC Enterprise USA Corporation-None-Office
Supplies-Accounts Payable-None-Default
2 3888-00-60002-532-0000-0000 STAT 15
Supplies-Accounts Receivable-None-Default
3 3888-00-60002-533-0000-0000 STAT 20
Supplies-General Accounting-None-Default
4 3888-00-60002-534-0000-0000 STAT 10
Supplies-Fixed Assets-None-Default
5 3888-00-60002-535-0000-0000 STAT 25
Supplies-Inventory-None-Default
6 3888-00-60002-536-0000-0000 STAT 20
Supplies-Tax-None-Default

The allocation engine then takes the balance and allocates it based on the
basis and creates a journal
Allocation Engine – Target Journal
Entered
Account Description
Debit Credit
1 3888-00-60002-000-0000-0000
USD – US
Dollar 2000
2 3888-00-60002-531-0000-0000
USD - US
Dollar 200
Supplies-Accounts Payable-None-Default
3 3888-00-60002-532-0000-0000
USD - US
Dollar 300
Supplies-Accounts Receivable-None-Default
4 3888-00-60002-533-0000-0000
USD - US
Dollar 400
Supplies-General Accounting-None-Default
5 3888-00-60002-534-0000-0000
USD - US
Dollar 200
Supplies-Fixed Assets-None-Default
6 3888-00-60002-535-0000-0000
USD - US
Dollar 500
Supplies-Inventory-None-Default
7 3888-00-60002-536-0000-0000
USD - US
Dollar 400
Supplies-Tax-None-Default

Program Agenda
Reporting
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• Problem Statement: Currently, the business tracks multiple statistics with different
unit of measures for journals. Oracle can store only one UOM and metric for a
natural account
• Solution seen on following slide

Current JE
Statistical Amounts
Com. Dept. Acct Debit/
Credit
Curr. Amt. UOM1 UOM1
AMT1
UOM2 UOM2
AMT2
UOM3 UOMA
MT3
F1 ROOM Room
Revenue
Credit USD 24,000 WALKINS 20 Group Rate 40 Veterans 25
F1 FOOD Food
Expense
Debit USD 18,000 #ofGUESTS 165 #of
WaitStaff
22 #ofTables 32
Company Dept Acct Project Code or
Future 1 Segment
Debit/Credit Currency Amount
F1 ROOM Room Revenue Default Credit USD 24,000
F1 ROOM Room Revenue WALKINS Debit STAT 20
F1 ROOM Room Revenue Group Rate Debit STAT 40
F1 ROOM Room Revenue Veterans Debit STAT 25
F1 FOOD Food Expense Default Credit USD 18,000
F1 FOOD Food Expense #ofGuest Debit STAT 165
F1 FOOD Food Expense #of WaitStaff Debit STAT 22
F1 FOOD Food Expense #of Tables Debit STAT 32
Future JE

Program Agenda
Reporting
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Statistical Quantity at Journal Level
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• One of the standard reports for viewing Journal Lines is the Account Analysis
Report.
• The report by default does not display the Statistical Quantity, but the report
XML contains the data element.
• It is possible to extend the report to add the two fields (Unit of Measure and
Statistical Amount) to the report by adding the Statistical Amount column to the
BI Publisher template and an outer join to the table that contains the Unit of
Measure that is associated with the natural account.
Statistical Quantity Reporting

• The XML Snippet from the Account Analysis report is shown below and
the field needs to be included in the extended version of the Account
Analysis report
Statistical Quantity Reporting

• The STAT journals can be reported using
FR Studio and the Smart View tool.
• The Account Analysis report displays only
the ledger currency and does not display
the STAT currency. An enhancement
request will have to be raised.
• The screen shot on shows how the STAT
journals created in Fusion GL is available
for reporting from the Essbase cube
using the POV in the Smart View tool.
STAT Journals Reporting

You may inquire by navigating to General Accounting > Financial Reporting
Center > Balance Inquiry > Inquire and Analyze Balances. Then Specify the
currency as STAT and it will yield the sum of all accounts and a drill down
off the amount gives the details of the balances.
STAT Inquiry using Account Inquiry

You may drill down further

Further drill down on the amount brings you to the journal lines that make
up the entry

Center > Balance Inquiry > Inquire on Journal Lines. Inquiry yields the following
STAT Inquiry using Journal Line Inquiry

Drill down on the journal leads to the following

Center > Balance Inquiry > Inquire on Detail Balances
STAT Inquiry using Detail Balances

Drill down on the Period Activity yields the following

Statistical Accounts and Data in Oracle Cloud General Ledger

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