R12 Create Accounting - Difference between Draft, Final

In SLA, Accounting created in two modes either Draft or Final, the difference between these two is;
 Draft: SLA Journal entries can be reviewed and Corrected
 Final: Journal entries in SLA are final and can be transferred to GL and/or Post.

Case Case-1 Case-2 Case-3 Case-4

Mode Draft FINAL FINAL FINAL
Transfer To GL - N Y Y
Post to GL - N N Y
Description Journal entries created in Journal entries created Journal entries Journal entries
SLA, they are not ready to in SLA, they are ready created in SLA, created in SLA,
be transferred to GL to be transferred to GL transferred to GL transferred to
(Un-posted GL (Posted)
status)
Next Step Case-2, 3 or 4 Transfer Journal Entries Posting
to GL program

xla_ae_headers.accounting_entry_status_code D F F F
xla_events.process_status_code D P P P
xla_events.event_status_code U P P P
xla_ae_headers.gl_transfer_status_code N N Y Y
gl_je_headers.status - - U P