📊 Subledger Accounting: Oracle EBS R12 vs Oracle Fusion
🔷 General Comparison
| Feature | EBS R12 | Oracle Fusion |
|---|---|---|
| User Interface | Forms-based | Web-based (Modern UI) |
| Technology Stack | Oracle Forms, PL/SQL | ADF, WebLogic, SOA |
| Rule Configuration | AADs, Journal Line Types | Accounting Methods Builder (AMB) |
| Automation | Manual batch processes | Real-time or scheduled automation |
| Drilldown to Source | Limited | Full drill-down from GL to subledger |
| Audit Trail | Available but basic | Comprehensive audit capabilities |
| Reporting | BI Publisher, static reports | OTBI, BI Publisher, Smart View |
📘 Accounting Entries – Supplier Invoice Example
Scenario: Supplier Invoice of $1,000 for Office Supplies
| Event | Account | EBS R12 | Fusion |
|---|---|---|---|
| Invoice Validation | 6000 - Office Supplies (Expense) | Dr $1,000 | Dr $1,000 |
| Invoice Validation | 2000 - Accounts Payable (Liability) | Cr $1,000 | Cr $1,000 |
🧾 Scenario: AR Invoice (Customer Billing)
-
Invoice Amount: $5,000
-
Revenue Account: 4000 (Product Revenue)
-
Receivables Account: 1200 (Accounts Receivable)
📘 Accounting Entries – Receivables Invoice
| Event | Account | EBS R12 | Fusion |
|---|---|---|---|
| Invoice Creation | 1200 - Accounts Receivable (Asset) | Dr $5,000 | Dr $5,000 |
| Invoice Creation | 4000 - Revenue (Income) | Cr $5,000 | Cr $5,000 |
✅ Both EBS and Fusion generate these entries at invoice completion or accounting run, depending on setup.
💵 Cash Receipt Applied to Invoice
| Event | Account | EBS R12 | Fusion |
|---|---|---|---|
| Receipt Creation | 1010 - Bank Account (Asset) | Dr $5,000 | Dr $5,000 |
| Receipt Creation | 1200 - Accounts Receivable (Asset) | Cr $5,000 | Cr $5,000 |
✅ These entries are generated when the receipt is applied to the invoice and then accounted.
🔄 Optional: Revenue Recognition Deferred (if applicable)
If revenue is deferred, here's how the entry would look:
| Event | Account | EBS R12 | Fusion |
|---|---|---|---|
| Invoice Creation | 1200 - Accounts Receivable | Dr $5,000 | Dr $5,000 |
| Invoice Creation | 2250 - Deferred Revenue (Liability) | Cr $5,000 | Cr $5,000 |
| Revenue Recognition | 2250 - Deferred Revenue | Dr $5,000 | Dr $5,000 |
| Revenue Recognition | 4000 - Revenue | Cr $5,000 | Cr $5,000 |
🧩 Notes
| Feature | EBS R12 | Fusion |
|---|---|---|
| Accounting Storage | XLA Tables → GL | Central Repository |
| Rule Setup | AutoAccounting + SLA | SLA + AMB (more flexible) |
| Real-Time Accounting | Optional | Available (Scheduled or Immediate) |
| Drill-Down | From GL to AR | Full drill-down from GL to AR transaction |
🔶 Accounting Flow Differences
| Flow Component | EBS R12 | Oracle Fusion |
|---|---|---|
| Entry Storage | XLA tables → Transferred to GL | Centralized Accounting Repository |
| Accounting Trigger | Manual via "Create Accounting" | Auto-triggered or scheduled |
| Drilldown from GL | To SLA, then subledger | End-to-end drilldown |
| Reconciliation | Manual tools | Built-in dashboards |
| Customization of Rules | Done via AAD, JLT | Done via AMB (more visual and flexible) |
