Oracle Finance Schema

The Oracle Finance schema is a pre-built database schema within Oracle E-Business Suite (EBS) designed to manage an organization’s financial data. It’s a foundational component for applications like General Ledger, Accounts Payable, Accounts Receivable, and Fixed Assets. Understanding its structure and key tables is crucial for developers, DBAs, and business analysts working with Oracle EBS Financials.

At its core, the Finance schema is comprised of numerous interconnected tables, each storing specific financial information. These tables are organized logically to ensure data integrity and efficient retrieval. Some of the most important and commonly accessed tables include:

• GL_CODE_COMBINATIONS: This is arguably the most important table. It stores valid Chart of Accounts (COA) combinations. The COA defines the structure used for categorizing and reporting financial transactions. Each combination represents a unique accounting segment, such as company, cost center, and account.
• GL_JE_HEADERS: This table holds header information for journal entries, such as the journal source, category, ledger ID, currency, and posting status. Each journal entry represents a specific financial transaction or adjustment.
• GL_JE_LINES: This table stores the individual lines of each journal entry, referencing the GL_CODE_COMBINATIONS table for the account being debited or credited and the amount. It links back to the GL_JE_HEADERS table via the JE_HEADER_ID.
• AP_INVOICES_ALL: Stores information related to supplier invoices in Accounts Payable. This includes the invoice number, supplier information, amount, and payment terms.
• AP_INVOICE_LINES_ALL: Contains the individual line items for each invoice, linking back to the AP_INVOICES_ALL table. Each line specifies the item or service, quantity, and unit price.
• AP_PAYMENTS_ALL: Stores details of payments made to suppliers, referencing the corresponding invoices and payment methods.
• AR_RECEIVABLE_APPLICATIONS_ALL: Used in Accounts Receivable to track how customer payments are applied to outstanding invoices.
• FA_SYSTEM_CONTROLS: Stores essential information for the Fixed Assets module, like the depreciation calendar, currency, and default accounts.
• FA_DEPRN_SUMMARY: Contains depreciation summaries for assets, providing period-by-period depreciation expense.

Relationships between these tables are enforced through foreign keys, ensuring data consistency. For example, the GL_JE_LINES table contains a foreign key referencing the GL_CODE_COMBINATIONS table, which verifies that only valid COA combinations are used in journal entries. Understanding these relationships is key to writing effective queries and maintaining data integrity.

Beyond the core tables, the Finance schema also includes numerous view, which are pre-built queries that simplify data access and reporting. Oracle EBS provides APIs (Application Programming Interfaces) for interacting with the Finance schema, allowing developers to create custom applications and integrations. These APIs provide a layer of abstraction, protecting the underlying data structure from direct modification.

Working with the Oracle Finance schema requires a good understanding of relational database concepts, SQL, and the specific financial processes implemented within Oracle EBS. Proper security measures should always be in place to protect sensitive financial data. Due to the complexity and critical nature of the data, any modifications to the schema or its underlying data should be performed with caution and thorough testing.