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ORACLE GENERAL LEDGER RELEASE 11i CREATING FINANCIAL STATEMENT GENERATOR (FSG) REPORTS

Oracle General Ledgers Financial Statement Generator (FSG) is a powerful and flexible financial report building tool you can use to build your own custom financial reports without programming. There are two required components in defining a report: Row set and Column set. A financial report consists of a few headings to describe the information in the report, followed by the report data, which is often presented in tabular form as a series of intersecting rows and columns. (See Figure 1, page 3). A financial report consists of (i) HEADINGS that describe information in the report Title headings consist of three lines centered at the top of the report (See figure 1). --The first line is the set of books name for which the report is being run. --The second line is the name of the report as defined by the user. --The third line is the current period for which the report is being run. Column Headings typically contain time periods for which data is reported (Period to Date, Quarter to Date, Year to Date, etc) and the period name if applicable. Figure 1 consists of five period headings (from left to right) ranging from Period-to-Date Dec-97 to Year-toDate Variance. Row Headings typically contain the description of the account being reported on, or user specified descriptions. The row headings shown in figure 1 run down the left- hand margin of the report. They are as follows: INCOME, COST OF SALES, and EXPENSES. In the report, examples of user specified descriptions are : INCOME, COST OF SALES, and EXPENSES. Examples of descriptions of accounts being reported on are: Revenue net of discounts, Employee Expenses, Operating Expenses. (ii) Report Data which is presented in tabular form as a series of rows and columns. The data in figure 1 is located at the intersection of the rows and the columns. For example, the data produced for Period-to-Date of Dec-97 (column) for Operating Expenses (row) is 9,741,589.

Figure 1

Define a Row Set A row set defines all of the rows in the financial report. Users control the format, content and the account assignment included in each row. Normally, account assignments are entered in the row set, but calculations can also be entered there. Users can define the format mask, heading, subheading, currency, account assignments, amount type, exception condition, and calculation totals for each row. How to Define Row Sets In the following example, a row set named Summary Income Statement will be defined step by step. Use the Row Set window to define row sets.

Figure 2 1. Open Row Set window (Figure 2) (N) Reports - Define - Row Set

Figure 3 2. Name the row set and enter a description. In this case, the name and description are the same, Summary Income Statement. (Figure 3) Now click on the Define Rows button to define rows for the row set Summary Income Statement.

Figure 4 3. The line item tells the name of the row and needs to be specified. We will now define a header only row. This row does not pull data from any accounts but serves as a label or description that will be printed on the report. For such a header only row, you must specify the Line Number, the Line Item (header name), along with any number of the Format Options shown above depending on the desired viewability of the report. Define this line as Line 15 with the Line Item Name of INCOME (Figure 4). See Figure 1 for how this row is displayed in report output.

Figure 5 To define the next line press the down arrow key while the cursor is in the Line field. The next row defined will extract data from Revenue Accounts with the following range of 00.000.4001.0000.000 to ZZ.ZZZ.4999.ZZZZ.ZZZ. The Z denotes an infinite number. [Note: Each row of data will be defined either by account assignments or calculations, but not by both.] For a row definition associated with account assignments, you must specify the Line, Line Item, Format Options, the Account Assignment, and the Display Options desired. Define the next line as 25 with the Line Item name of Revenue of Net Discounts. Click the Account Assignments button as shown in Figure 5

Figure 6
The Account Assignments window is now displayed. This window is where you define which accounts will be associated with this row definition. Enter the range of accounts from 00.000.4001.0000.000 to ZZ.ZZZ.4999.ZZZZ.ZZZ. This form is where the user defines which account balances in General Ledger to be included in the row. Please note that the accounts are set up in a range of what is to be included (indicated by the + in the Sign field) in the row. If user wants to exclude any accounts located within the range, a - in the Sign field would be entered in second line and the account or accounts to be excluded would be entered accordingly. Next, determine the Display amount for the Account Range to Expand E (if a parent account) to show all children accounts of the parent. Place a T in the Display field if you want to see the Total of the Parent account or if the account is not a parent. Place a B in the Display if you want to see both the total and expansion of a parent account. Check the Summary box field Only if using Summary Accounts (not for parent accounts). In most cases, you will leave the Activity field as Net. You can tie the row set to a particular Set of Books by selecting from the list of values in the Set of Books field. Place cursor in the Low Account Assignments Window to bring up the Operations Accounting Flex window as seen in Figure 7.

Figure 7 Upon entering the account range the user has a choice as to how the account balances are to be displayed. Choose E to expand the range and display all segment values if the segment is a parent value. Choose T to total the range and display only the total for the segment values. Choose B to both expand and total the range and display all segment values and a total for the segment values. Enter the Account Assignments and display options as shown above. Please note that this row will expand on both the Company and Department segments for the Accounts in between 4001 to 4999 and all sub-accounts and products.
Important: Do not use the display type Expand on a row with multiple accounting flexfield ranges as this can cause inconsistent results. The report prints correctly when you use a segment override; however, if segment override is not used, you receive the error: > circular calculation

Figure 8 The Row Set form has four sections besides the Line and Line Item. The Format Options section is where the user defines parameters such as indent level, number lines to skip, underline characters to use before and after the row, and page breaks as well. The Advanced Options section contains the Row Name field as an identifier in the Row Calculations field. It also contains the Percent of Row field where the sequence number of a row to use as a denominator for a percentage column. The Display Options section allows the user to specify a format mask, factor, and level of detail. It also provides options to display this row, display rows with zero amounts, choose to change signs on account balances, and to change signs on variance. The Balance Control section are normally set in the column set, but they can be set at the row level as Amount Type, Currency, Control Value (for budgeting), and period offsets.

Figure 9 FSG row sets and column sets have the ability to perform calculations of the data in your report. From the Row Set form (Figure 8) click on the Calculations button. This will bring up the Calculations window where formulas and definitions are created in order to calculate row amounts or column amounts in column sets.

Figure 10 For each step in a calculation a sequence (seq #) must be entered. See Figure 10 in the first column. This will define the logical order of the calculation. The second column contains mathematical operators for each calculation sequence. The Enter Operator is selected to start the formula. As explained in Figure 10, there are ten mathematical operators to select from.

Figure 11 The third column, Constant, is optional. It is for entering numbers to use as constants in the formula. For example, if you want to see a ten- percent decrease in administrative expenses when creating a budget for next year, multiply your present administrative expenses by the constant value (.90). Figure 11 demonstrates that the data pulled in the FSG from row 75 (Range Low 75 to High 75) will be added to data found in Row 13 Other Income. Please note that the rows utilized in the calculation can be defined either by the row number or the row name.

Figure 12 If row balances are to be used in the calculation, the row number or range is placed in the Sequences field, Low and High. The sequence field contains a List of Values of all rows created in the row set that can be used in the calculation.

Figure 13 The calculation in Figure 13 begins with seq#10. The Enter operator is a designator to begin the operation. So this equation designator begins with the value in Row 75, as that was chosen as the row number in the Sequence Low and High fields. The second sequence, seq#20, designates the second step of the calculation. Seq#20 will be added (designated by the + Operator) to the value in Row 75.

Figure 14 As previously mentioned, when Rows from the Row Set are used in a calculation, they are designated either according to the Row Number (under the Sequence field) or they are designated by the Row Name. Figure 14 shows that the Row name can also be selected from a List of Values just as the Row Number has a value list.

Define a Column Set 1. A column set defines the format content of columns in your financial report. Column Sets include headings and sub-headings, currency assignments, amount types, exception conditions, and calculation columns for totals. Columns can be defined one by one just as row sets are defined or they can be built graphically using the column set builder. When defining a column set, you indicate which Oracle General Ledger balance type to be included in the column: Period-to-date (PTD), Quarter-to-Date(QTD), Year-to-Date (YTD), etc Although account assignments are usually placed in row sets, they can also be placed in column sets. You can define calculations in your column set to perform a variety of complex computations in your report. Calculations can use constants or reference other columns in a report. Column sets can be defined from scratch or you can use any number of predefined column sets provided by Oracle General Ledger.

How to Define Column Sets In the following example, a column set named PTD, QTD, YTD Actual will be defined step by step. Use the column set window to define column sets.

Figure 15 1. Open column set window (Figure 15) (N) Reports Define Column Set Name the column set and enter a description so you can later identify its content. In this case the Name is PTD,QTD,YTD Actual while the description is further details the name given to the column set. After defining and naming the column set, the next step is to define each column of the column set. From the column set window click on the Define Columns button.

Figure 16 Columns are subcomponents of column sets. The Position indicates the columns location in reference to the left edge of the paper. In this example, the first column is 40 characters to the right of the left-hand edge of the page. The Sequence is used as a column identifier for reference or for identifying the column in calculations. While not imperative, as a rule of thumb column sequences should be linear for ease of locating them later. Also, column sequence numbers should be in intervals of 10 (10,20,30) so if new columns need to be added later they can simply be inserted between existing columns rather than reorganizing the entire column set-up. Next, select the Amount Type. As seen in Figure 16, this is a Period-to-Date column for Actual balances. The PTD references month by month periods. The Offset field which has a zero value, indicates that column 10 will reflect the PTD Actual account balances for whatever period (month) is defined for the report at run-time. If for example the Offset were a -1, then the PTD-Actuals would reflect account balances for the month prior to the time period defined in the report at run-time.

Figure 17 The Format Mask field is used to control the number of digits displayed on both sides of the decimal point. Figure 17 shows that up to 15 whole numbers can be displayed to the left side of the decimal point. Please note that the decimal in Figure 17 is not displayed. Choose a Factor (Billions, Millions, Thousands, Units, Percentiles) in the factor field to determine how numeric values are displayed. Select billions for purposes of this report.

Figure 18 Figure 18 shows Column 40 of the Column Set. It is located at Position 100 or 100 characters from the left edge of the paper. Generally speaking, a columns location is defined by the user after making the following considerations: total report width, number of columns, width of each column, margins, currency profile options. As previously mentioned, the Sequence is used as a reference for column calculations. Also, the Column Name can be used as a reference when using column calculations. It is important to note that the sequence is not necessarily used to define a columns order although you will typically find columns numbered linearly. Consequently, the actual order of the columns is determined by the Position field, not the Sequence field. As shown in Figure 18, Column 40 will pull balances for the year prior to the run-time period. The -12 in the Offset field tells FSG to pull account balances for 12 periods (months) prior to the run-time period.

Figure 19 Figure 19 illustrates that Column 50 is located 120 characters from the left edge of the page. The Display Options section (lower right quadrant of Figure 19) of the column set form is similar to those as described in the row set with the exception of the Level of Detail field found in the column set. The Display Column field is selected to display the column in the report. Select the Display Zero field to view zeroes in the report; otherwise, you will see blanks. Select Change Sign to print debit balances as negative numbers and credit balances as positive numbers for the column. Select Change Sign on Variance to change the sign on the display of any variance amount type. Note that Oracle General Ledger calculates the variance as budget minus actual. The Level of Detail field has 3 options: Financial Analyst as shown in Figure 19, Supervisor, or Controller. The Financial Analyst displays the most detail and the Controller displays the least.

Figure 20 As Figure 19 indicates, the process of creating Calculations is the same in Column Sets as it is in Row Sets. Please reference Page 12 of this document for details on setting up calculations.

Figure 21 As described above, FSG builds default headings based on the amount type and offset defined in the columns. If you do not enter an amount type or period offset, the default heading displays only the run-time period using a relative column heading. The default headings can be modified depending on business needs. To change the default headings navigate as follows: (N) Reports Define Column Set(B) Create Heading. To modify the default column headings, click Create Default Heading button as shown in Figure 21. Now enter or change the heading for each column in the scrolling region, using the ruler as a guide. You can choose to use relative headings as a generic template to display information designated at run time. Click Apply to save the heading changes and continue working in this window. Click OK to save your work and close this window.

Figure 22 As previously mentioned, Column Sets can also be defined graphically using the Column Set Builder as seen in Figure 22. As it is mainly a layout and design tool, Column Set Builder does not have the functionality to set Account Assignments, Calculations, or exceptions for columns. You would therefore need to go to the Columns window after creating a Column Set using Column Set Builder. To Define a Column Set using Column Set Builder navigate as follows: (N)Reports-Define-Column Set (B) Build Column Set. Enter a Sequence number, Name, Amount Type, and Period Offset for each column as shown in Figure 22. Specify the Left Margin of your report and the Width of each column. Remember to leave at least 25 positions for the row headings. Enter a Heading for each column using the ruler as a guide. Enter the Format Mask for each column. Save your changes.

Figure 23 Move the scroll bar at the bottom of the Column Set Builder form to the right to view the other columns of the column set or move it all the way to the left to enter Heading information. The Heading lines are utilized for you to put important notes or information relevant to your report. Notice, by placing Amounts in Units in the heading section in Figure 23, that same statement will show up in the report output. See Figure 1 in the upper left quadrant.

Figure 24 Previously created column sets can be reformatted using the Column Set Builder. From the Column Set window, query the column set. Click the Build Column Set button. Use the Layout buttons (see Figure 24) on the Column Set Builder window to Add, move, or delete columns or to change column width. These buttons are located in the upper left quadrant of the Column Set Builder window.

Figure 25 Figure 25 shows an example of changing one columns location using the Layout Buttons. When pulling up the column set in Figure 25, Sequence 40 was originally on the far right side of the page. To move it to the middle location, place the cursor on Sequence 40. Then, from the Layout button section, click on the Left Arrow button. This moves Sequence 40 one column to the left in its current location. To find the Amount Type select from the LOV button to select one.

Figure 26 Figure 26 shows the list of values that are displayed when selecting the show list button in the Amount Type field of Sequence 40. Click the Find button to select YTD-Actual for this column as the data shown is year-to-date data.

Figure 27 Although previously mentioned, please note the Offset field of Sequence 40 is set to -12. The -12 offset means that balances for this column will be reported for twelve periods preceding the period that has bee specified at run-time. The balances are YTD-Actual based on the Amount type that was selected in the field above.

Figure 28 Note that the width of the columns can be changed dynamically and that they do not have to be the same for each column. Column width can be changed according to your reporting needs. Figure 28 shows that Column 30 has a width of 20 characters while column 40 has a width of 21 characters.

Figure 29 As described in Figure 29, Copy and Paste functionality is available in all fields of this form. Following the example above, if you want to change the Column Width for Sequence 40 you can do this by placing your cursor in the field for Sequence 30 and right click your mouse and select Copy.

Figure 30 Continuing the example from Figure 29, now move your cursor to the Width field for Sequence 40. Highlight the current column width of 21, right click your mouse, and select Paste. Your column width for Sequence 40 should now be the same as it is for Sequence 30.

Figure 31 Figure 31 reflects the changes made to the column width of Sequence 40. The & used in front of POI0 and POI-12 is used to identify these dynamically pull relative headings to the report. In other words, these headings will change depending upon the period selected when running the report. For example, if Jan-02 is selected as the period to run a report, then Jan-02 will appear as the heading in Column 30. The heading in Column 40 will be Jan-01 (Jan-02 minus 12 periods). Continuing the example, if the period of interest at report run-time is Mar-02 then that same month will appear in Column 30 while Mar-01 will appear in Column 40. Once your changes have been made you can select the Apply button to save the changes and continue working on the form. Otherwise, you can select the OK button which will save your changes and then return you to the Column Set window.
Relative Headings are comprised of the following: An ampersand (&): this must be the first character of the heading. A token: POI, BUDGET, ENCUMBRANCE, or CURRENCY. A number: corresponds to period offset or control value.

Examples of Relative Headings: &POI-2 Report will display the period two periods before the period you are running the report for. &Budget1 Report will display the budget name associated with control value number 1

Oracle General Ledger (OGL) provides you with a variety of reporting capabilities, including the Financial Statement Generator (FSG). The FSG enables you to build your own custom reports with complete control over the rows, columns, contents, and calculations in your report. In FSG, the commonly assumed attribute for a row definition is an account assignment, whereas the attribute for a column definition is a time period (amount type). This was the case also for this demo. Oracle General Ledgers FSG is part of the Oracle E-Business Suite, an integrated set of applications, which is designed to transform your business to an e-business.