Account Analysis Report
The Account Analysis Report shows the beginning balance, period activity, and ending balance for selected accounts, with drill-down from the activity to the journal line and the originating subledger transaction (source, category, event class). It is Oracle's most-used GL report for reconciliation and audit.
The question it answers
What made this account move this period, and which transactions are behind the balance?
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 Account Analysis Report — reconciled, and rendered tool-neutral so it runs in Power BI, ThoughtSpot, or Tableau.
| Account | Period | Beginning Balance | Periodic Activity | Ending Balance | Source |
|---|---|---|---|---|---|
| 1000-2100-000 | APR-26 | $1,240,500.00 | APR-26 | $1,240,500.00 | Sample |
| 1000-5400-000 | MAR-26 | $842,150.75 | MAR-26 | $842,150.75 | — |
| 1000-1410-000 | FEB-26 | $96,400.00 | FEB-26 | $96,400.00 | Sample |
| 2000-2100-000 | JAN-26 | $1,005,233.10 | JAN-26 | $1,005,233.10 | — |
| 1000-6300-000 | DEC-25 | $58,720.40 | DEC-25 | $58,720.40 | Sample |
| 1000-2100-000 | APR-26 | $1,240,500.00 | APR-26 | $1,240,500.00 | Sample |
Each row is an account's beginning balance plus the period's posted activity equals its ending balance. The activity figure drills to the journal lines and the subledger transactions that created them.
One account's activity is 4.2× its trailing average — concentrated in a single manual journal source, which is the pattern auditors ask about first.
Traced through GL_JE_LINES to XLA_AE_LINES: the spike is a reclassification journal with no subledger origin. Attach support or reverse it before sign-off.
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
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.
| Element | Type | Definition |
|---|---|---|
| GL_JE_LINES | dimension | dimension |
| GL_JE_HEADERS | dimension | dimension |
| XLA_AE_LINES | dimension | dimension |
| GL_CODE_COMBINATIONS | dimension | dimension |
| Beginning Balance | measure | measure |
| Ending Balance | measure | measure |
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_BALANCES | Setup / configuration table — joined for reference, not exposed for analytics | |
| GL_JE_LINES | 26 | 2 |
| GL_JE_HEADERS | 34 | 2 |
| XLA_AE_LINES | 23 | 17 |
| GL_CODE_COMBINATIONS | 7 | 61 |