1) What is a Ledger? What happened to my Sets of Books?

Your 11i Set of Books is now an R12 ledger, any 11i sets of books you had will be a ledger after you run the R12
upgrade.
2) Why did you change the name?
I am not fully aware of the history of the decision, but a Ledger is a much better description and matches the
business terminology more closely. Also with the introduction of Ledger Sets in R12, wed have had a clumsy
Set of Books Sets term to deal with.
3) Does the new table gl_ledgers replace gl_sets_of_books table.
Yes.
4) So what about my custom reports that query gl_sets_of_books table or gl_sets_of_books_v view
No need to change those. For backward compatibility we created a view gl_sets_of_books which references the
gl_ledgers table. gl_sets_of_books_v is also modified to reference gl_ledgers table.
5) What happens to the sob_id, are these primary keys preserved?
Yes, the sob_id from 11i will become the ledger_id you see in R12
6) I see Ledger_id in the gl_interface table, do I have to update all my feeder programs that write to that to
populate ledger_id instead of sob_id?
No. GL_INTERFACE is backward compatible, the sob_id column is still there and ledger_id is optional, if Journal
Import does not find any value in ledger_id it will use the sob_id.

Table Changes in Oracle

General Ledger Tables
Release 12 from 11i
by
abhi
Published on 12-30-2011 09:07 AM
Introduction
This article is about the changes which have been done to existing General Ledger tables
in Release R12 as compared to 11i.
GL_BALANCES
Added quarter_to_date_dr_beq, quarter_to_date_cr_beq, project_to_date_dr_beq and
project_to_date_cr_beq columns as extra in r12 to store entered ledger currency
balances
GL_CODE_COMBINATIONS
Added alternate_code_combination_id column to support replacement for disabled
accounts functionality implemented by Journal Import
GL_INTERFACE
Added ledger_id and retain set_of_books_id in r12 for backward compatibility
GL_JE_BATCHES
Dropped set_of_books_id and add chart_of_accounts_id, period_set_name and
accounting_period_type to support batches containing journals for multiple ledgers
sharing the same chart of accounts and calendar
GL_JE_HEADERS

Added columns to store the accounting and reporting sequences

GL_PERIOD_STATUSES
Added ledger_id and retain set_of_books_id for backward compatibility
MISC
GL_SETS_OF_BOOKS is replaced in R12 as GL_LEDGERS
GL_TRANSLATION_RATES is replaced in R12 as GL_DAILY_RATES
The set_of_books_id column has been renamed to ledger_id in all tables with some
exceptions.