Manual Subledger Journals Report

Control Reports

Journals entered manually in Subledger Accounting rather than generated from transactions — the source, ledger, amount, and account of each — so controllers can review and justify accounting that bypassed the normal subledger flow.

Related Companion to the Subledger Period Close Exceptions Report — both surface accounting that needs a controller's eye before close.

Run note · BIP run High-volume GL extracts can exceed BI Publisher's online output limit and time out. Run it as a scheduled process (ESS) with output bursted to file or email rather than online preview, and bound it by ledger and period.

Run note · Performance The subledger (XLA) join — especially Projects-to-XLA — is a known BI Publisher performance trap on large ledgers. Pre-join it in the warehouse, or apply tight ledger, period, and source filters before running online.

Sample build of the Manual Subledger Journals Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.

Manual Subledger Journals Report

Sample build · illustrative

Filters

P Application Name

Globex Holdings

P From Date

2026-02-28

P Ledger Name

Globex Holdings

P To Date

2026-02-28

312

Manual SLA journals

$4.10M

Net amount

Unsupported

Ledger	Subledger	Journal Source	Account	Entered Debit	Entered Credit	Accounting Date
US Primary	US Primary	Sample	1000-2100-000	$1,240,500.00	$1,240,500.00	2026-04-30
EU Primary	EU Primary	—	1000-5400-000	$842,150.75	$842,150.75	2026-03-31
US Primary	US Primary	Sample	1000-1410-000	$96,400.00	$96,400.00	2026-02-28
UK Primary	UK Primary	—	2000-2100-000	$1,005,233.10	$1,005,233.10	2026-01-31
US Primary	US Primary	Sample	1000-6300-000	$58,720.40	$58,720.40	2025-12-31
US Primary	US Primary	Sample	1000-2100-000	$1,240,500.00	$1,240,500.00	2026-04-30

AI Analyst · active

reading

The report ties XLA_AE_LINES and XLA_AE_HEADERS to their GL import references, isolating lines whose source is manual rather than a transaction.

flag

Seven manual subledger journals totaling $410K have no attachment or description — they will not survive audit, and manual SLA entries are what auditors sample first.

root cause & next step

Require a reason and attachment on manual SLA journals; for the seven flagged, attach support now or reverse them before close.

Illustrative data. The live interactive version — drill-through, filters, export, and the AI Analyst — runs on your warehouse. See it live →

This is the report's BI Publisher data model — the SQL data set BI Publisher runs against Oracle tables to produce the output. The same SQL becomes a dbt model in your warehouse, so one definition drives both the formatted report and the analytics layer.

Data sources

How it interconnects: this data set reads the physical tables above. Those same tables surface in OTBI as subject areas and in BICC as PVOs — three lenses on one source. Open any table to trace its subject areas and View Objects.

SQL data set · genericized · parameterized · no hardcoded segments

Show / hide SQL

WITH batch_info AS (
    SELECT
        gir.GL_SL_LINK_ID,
        gir.GL_SL_LINK_TABLE,
        gjb.NAME AS accounting_batch_name,
        gjb.RUNNING_TOTAL_DR AS batch_total_debit,
        gjb.RUNNING_TOTAL_CR AS batch_total_credit
    FROM GL_IMPORT_REFERENCES gir
    JOIN GL_JE_LINES gjl ON gir.JE_HEADER_ID = gjl.JE_HEADER_ID AND gir.JE_LINE_NUM = gjl.JE_LINE_NUM
    JOIN GL_JE_HEADERS gjh ON gjl.JE_HEADER_ID = gjh.JE_HEADER_ID
    JOIN GL_JE_BATCHES gjb ON gjh.JE_BATCH_ID = gjb.JE_BATCH_ID
)

SELECT
    xsv.APPLICATION_NAME,
    gl.NAME AS ledger,
    Initcap(xte.ENTITY_CODE) AS entity,
    Initcap(xah.EVENT_TYPE_CODE) AS event_type,
    xal.CURRENCY_CODE as currency,
    TO_CHAR(xah.ACCOUNTING_DATE, 'DD Mon YYYY', 'NLS_DATE_LANGUAGE = ENGLISH') AS ACCOUNTING_DATE,
    xah.GL_TRANSFER_STATUS_CODE AS GL_TRANSFER_STATUS,
    TO_CHAR(xah.GL_TRANSFER_DATE, 'DD Mon YYYY', 'NLS_DATE_LANGUAGE = ENGLISH') AS GL_TRANSFER_DATE,
    xah.JE_CATEGORY_NAME AS journal_entry_category,
    xah.ACCOUNTING_ENTRY_STATUS_CODE AS accounting_entry_status,
    bi.accounting_batch_name,
    flv.MEANING AS balance_type,
    xah.description,
    TO_CHAR(xah.COMPLETED_DATE, 'DD Mon YYYY', 'NLS_DATE_LANGUAGE = ENGLISH') AS COMPLETED_DATE,
    xah.PERIOD_NAME,
    TO_CHAR(xah.CREATION_DATE, 'DD Mon YYYY', 'NLS_DATE_LANGUAGE = ENGLISH') AS CREATION_DATE,
    xah.CREATED_BY,
    TO_CHAR(xah.LAST_UPDATE_DATE, 'DD Mon YYYY', 'NLS_DATE_LANGUAGE = ENGLISH') AS LAST_UPDATE_DATE,
    xah.LAST_UPDATED_BY,
    xah.ACCRUAL_REVERSAL_OPTION_CODE,
    gcc.SEGMENT1 || '.' || gcc.SEGMENT2 || '.' || gcc.SEGMENT3 || '.' || gcc.SEGMENT4 || '.' || gcc.SEGMENT5 || '.' || gcc.SEGMENT6 || '.' || gcc.SEGMENT7|| '.' || gcc.SEGMENT8|| '.' || gcc.SEGMENT9 AS account,
    xal.ENTERED_DR AS line_entered_debit,
    xal.ENTERED_CR AS line_entered_credit,
    xal.ACCOUNTED_DR batch_total_debit,
    xal.ACCOUNTED_CR batch_total_credit,
    xep.NAME AS legal_entity_name,
    xep.LEGAL_ENTITY_IDENTIFIER AS legal_entity_code

FROM XLA_AE_HEADERS xah
JOIN XLA_AE_LINES xal ON xah.AE_HEADER_ID = xal.AE_HEADER_ID
JOIN XLA_SUBLEDGERS_VL xsv ON xah.APPLICATION_ID = xsv.APPLICATION_ID
JOIN GL_LEDGERS gl ON xah.LEDGER_ID = gl.LEDGER_ID
LEFT JOIN XLA_TRANSACTION_ENTITIES xte ON xah.ENTITY_ID = xte.ENTITY_ID
LEFT JOIN XLE_ENTITY_PROFILES xep ON xte.LEGAL_ENTITY_ID = xep.LEGAL_ENTITY_ID
JOIN FND_LOOKUP_VALUES flv ON xah.BALANCE_TYPE_CODE = flv.LOOKUP_CODE
    AND flv.LANGUAGE = 'US'
    AND flv.LOOKUP_TYPE = 'XLA_BALANCE_TYPE'
JOIN XLA_EVENT_TYPES_TL xet ON xah.APPLICATION_ID = xet.APPLICATION_ID
    AND xah.EVENT_TYPE_CODE = xet.EVENT_TYPE_CODE
    AND xet.LANGUAGE = 'US'
    AND UPPER(xet.NAME) = UPPER('Manual')
JOIN GL_CODE_COMBINATIONS gcc ON xal.CODE_COMBINATION_ID = gcc.CODE_COMBINATION_ID
LEFT JOIN batch_info bi ON xal.GL_SL_LINK_ID = bi.GL_SL_LINK_ID AND xal.GL_SL_LINK_TABLE = bi.GL_SL_LINK_TABLE

 WHERE
     xah.ACCOUNTING_DATE >= :p_from_date
    AND xah.ACCOUNTING_DATE <= :p_to_date 
    AND xsv.APPLICATION_NAME IN (:p_application_name)
    AND gl.NAME IN (:p_ledger_name) 

ORDER BY
    bi.accounting_batch_name

:p_application_name :p_from_date :p_ledger_name :p_to_date

The data-warehouse model — one fact surrounded by conformed dimensions (what you slice by) and measures (what you aggregate), expressed as dbt so it migrates with you. Grain: one row per source transaction.

●— fact → dimension join

Element	Type	Definition
GL_JE_LINES	dimension	dimension
GL_JE_HEADERS	dimension	dimension
GL_JE_BATCHES	dimension	dimension
XLA_AE_HEADERS	dimension	dimension
Entered Debit	measure	measure
Entered Credit	measure	measure

Runs on your cloud warehouse — Snowflake, BigQuery, Redshift, or Synapse on AWS, Google Cloud, Azure, or any provider. Reconciled to the source control total — 0% variance by design. You own the code, the model, and the data.

How the data gets here: a BICC bulk extract of the source tables above, on the same pattern for every report. See the extraction pattern & data flow →

See the complete model

How this report's fact and dimensions fit the full picture, via conformed keys.

Control Reports data model →Enterprise model →

Every source object behind this report. Each linked table has its own page with full column descriptions, drawn from the Oracle BICC lineage and articulated for practitioners.

Table	Reporting columns	Subject areas
GL_IMPORT_REFERENCES	Setup / configuration table — joined for reference, not exposed for analytics
GL_JE_LINES	26	2
GL_JE_HEADERS	34	2
GL_JE_BATCHES	14	2
XLA_AE_HEADERS	16	19
XLA_AE_LINES	23	17
XLA_SUBLEDGERS_VL	1	1
GL_LEDGERS	10	104
XLA_TRANSACTION_ENTITIES	2	3
XLE_ENTITY_PROFILES	73	161
FND_LOOKUP_VALUES	Setup / configuration table — joined for reference, not exposed for analytics
XLA_EVENT_TYPES_TL	3	6

Reporting columns = fields the report selects that are exposed as analytics attributes; subject areas = the OTBI subject areas the table appears in. Setup and configuration tables (master data, ledger and book setup, lookups) are referenced by the report's joins but aren't exposed as analytics columns or subject areas — that's expected, not a gap.