A secondary ledger is an optional ledger linked to a primary ledger for the purpose of

tracking alternative accounting.

A secondary ledger can differ from its primary ledger by using a different accounting
method, chart of accounts, accounting calendar, currency, or processing options.

All or some of the journal entries processed in the primary ledger are transferred to the
secondary ledger, based on your configuration options.

The transfers are completed based on the conversion level selected. There are four
conversion levels:

 Balance: Only Oracle Fusion General Ledger balances are transferred to the
secondary ledger.

 Journal: General Ledger journal posting process transfers the journal entries to
the secondary ledger.

 Subledger: Oracle Fusion Subledger Accounting creates subledger journals to

subledger level secondary ledgers as well as reporting currencies.

 Adjustments Only: Incomplete accounting representation that only holds

adjustments. The adjustments can be manual or detailed adjustments from
Subledger Accounting. This type of ledger must share the same chart of
accounts, accounting calendar, and period type combination, and currency as the
associated primary ledger.
