Overview of GL

Whats in Financial Analytics
General Ledger
Overview
Balance Sheet
Cash Flow
Budget vs. Actual
Asset Usage
Liquidity
Financial Structure
GL Balance
Receivables
Overview
AR Balance
Payments Due
Effectiveness
Payment Performance
Customer Report
Invoice Details
All AR Transactions
Profitability
Overview
P&L
Margins
Revenue
Products
Customers
US Federal Financial Performance

Budget Summary
Budget Details
Budget Spending
Payables
Payables
Overview
AP Balance
Payments Due
Effectiveness
Payment Performance
Supplier Report
Invoice Details
All AP Transactions
Roles Benefiting from Financial Analytics
General Ledger
Profitability
Receivables
Payables
U.S. Federal
Financial
Primary:
CFO
VP of Finance
Controller
Accounting Manager
Primary:
CFO
VP of Finance
Controller
Accounting Manager
Primary:
CFO
VP / Director of Credit
and Collections
Collections Agent
Primary:
CFO
VP / Director of
Accounts Payable
Payables Analyst
Analyst
Analyst
Primary:
CFO
Federal Budget
Manager
Federal Budget
Analyst
AP/AR Manager
Secondary:
Cost Center Owner
General Manager
Budget Owner
Secondary:
Cost Center Owner
General Manager
Budget Owner
Secondary:
Sales Professionals
Sales Operations
Secondary:
Inventory Manager
Procurement
Agent
Secondary:
General Manager
Budget Owner
General Ledger Dashboards

The General Ledger Dashboards have been designed to provide insight into key
financial areas of performance, including balance sheet, cash flow, expenses, budget vs.
actual, working capital, liquidity.
Overview
Balance Sheet
The Balance Sheet

dashboard page is useful in
understanding the financial
health of an organization. It
sheds light on the exact
amounts a company has in
assets and liabilities, and
identifies the components
that contribute to these
amounts.
The Overview
dashboard page
contains the key
financial indicators
which top
management looks at
on a regular basis in
order to gauge the
overall health of the
enterprise.
Cash Flow
Budget
vs. Actual
Asset Usage
The Budget vs. Actual

dashboard page enables
organizations to perform quick
budget variance analysis and
provides insight into those
areas that are close to going
over budget so that the
organization can proactively
manage those expenses into
control.
Financial
Structure
Liquidity
The Liquidity dashboard

page helps companies
ensure that they are in a
position where they are
managing their short term
assets such that there will
be plenty of resources to
cover payments toward
liabilities.
The Cash Flow dashboard

page helps predict a firms
ability to sustain (and increase)
its cash from current
operations. It provides
information on: 1) A firms
ability to generate cash from
operations 2) Trends in the flow
of cash relating to investing
and financing decisions and 3)
The Asset Usage dashboard

page displays reports that
enable organizations to
quickly assess the status of
the components of working
capital. Reports focus
primarily on analyses that
evaluate working capital via
different ratios, thus giving
the organization a complete
investment for growth.
view.
GL Balance
The GL Balance
dashboard page
allows users to look
up GL Balances by
specific GL Accounts
and or categories by
date.
The Financial Structure

dashboard page allows
users to view ratios of debt
to equity, debt to asset as
well as the composition of
liabilities.
Profitability Dashboards
The Profitability Dashboards have been designed to provide key data pertaining to
profitability, including Profit & Loss Statements, Customer and Product profitability, Margin
Analysis, ROA, and ROE.
Overview
P&L
The Overview dashboard page

provides management a picture of the
key profitability indicators, including
ROA, Profit Margins and a summary
of key P&L components.
The P&L dashboard page allows access to

profit and loss information - fundamental to
understanding the financial soundness of a
company. For instance, the profit and loss
statement offers profitability indicators
such as Gross Margin, Operating Margin,
EBT and Net Income Margin.
Margins
Revenue
The Margins dashboard page enables

users to quickly understand key
drivers that impact a company's
profitability.
The Revenue dashboard page

provides details on revenue
performance of the company by
various dimensions such as
Products, Customers and various
hierarchies.
Products
Customers
The Products dashboard page

evaluates the product profitability and
revenue performance of products
and enables better planning and
allocation of resources in the future.
The Customers dashboard page

displays the profitability of the
organization's customers, including
the expenses by customer and if
resources are properly utilized to
increase overall customer profitability.
Receivables Dashboards
The Receivables Dashboards have been designed to provide key data pertaining to
receivables, including receivables due, credit risk, payments, collector efficiency and
enables Finance to best manage cash inflows and their ability to collect debt.
Overview
AR Balance
The AR Balance dashboard

page shows how well a
company is managing its
cash inflow from customers
and provides insight into how
well risk is being managed,
including aging analysis,
areas of risk for collections
and credit monitoring.
Payments Due
Effectiveness
The Effectiveness dashboard

page provides Receivables
managers with insight on how
well their staff is managing
invoice processing and
collection accounts.
Payment
Performance
Customer
Report
Invoice Details
All AR
Transactions
The Customer Report

dashboard page gives a
full overview of
customers by customer
name or customer type,
including credit history,
their payment history
and current due and
overdue invoices.
The Overview
dashboard page
provides key statistics
on the Receivables
function, covering key
performance
indicators, status on
receivables, payment
performance, and
efficiency measures.
The All AR
Transactions
dashboard page
allows users to look
up specific
Customers and their
various transactions,
including details
about the specific
GL line item.
The Payments Due dashboard
page shows how well a
company is managing its cash
inflow from customers. The
aging reports are broken into
due and overdue so that users
can focus immediate attention
on the overdue invoices and
adjust cash forecasts
accordingly.
The Payment Performance

dashboard page gives a full
overview of customer
accounts and their payment
history to evaluate the
effectiveness of the
collections process.
The All AR Transactions

dashboard page allows
users to look up specific
information regarding
sales invoices.
Payables Dashboards
The Payables Dashboards have been designed to provide an overview of the health of
the payables side of the business and enables Finance to best manage its cash outflows
and ensure timely payments to its suppliers.
Overview
AP Balance
The AP Balance dashboard

page shows how the
company is managing
payables including AP
Aging, AP Balances by
Supplier and AP Turnover.
Payments Due
Effectiveness
The Effectiveness dashboard

page provides managers with
insight on how well their staff
is managing accounts. The
business needs to ensure that
payments are made according
to cash mgmt strategies while
also ensuring that their staff is
not overwhelmed with
accounts.
Payment
Performance
Supplier Report
Invoice Details
All AP
Transactions
The Supplier dashboard

page provides an
overview of all key
indicators for a specific
supplier based on the
filter criteria.
The Overview
dashboard page
provides key statistics
on the Payables
function. Metrics
include DPO,
Overdue Invoices and
reports that provide
insight into how
efficient your staff is.
This report allows

users to look up
specific Suppliers
and their various
transactions,
including details
about the specific
PO and GL line
item.
The Payments Due dashboard

helps to estimate cash outflow
based on the payment terms
and due dates. The reports are
broken into due and overdue
so that users can ensure that
payments to key suppliers or
supplier groups do not run
overdue very long and cause
supply chain issues.
The Payment Performance

dashboard page gives an
overview of days in arrears
and an indication of how
often vendors are paid late a leading indication of
supplier satisfaction.
The Invoice Details

dashboard page shows the
details of open invoices
and helps to identify
invoices by Supplier by
pre-defined criteria such
as Overdue Invoices
pending for more than a
certain number of days.
US Federal Financial Performance Dashboard

The US Federal Financial Performance Dashboard has been designed to provide key data
pertaining to budget authority and execution, including Appropriations, Apportionments,
Allotments, Commitments, Obligations, Expenditures, and Available Authority.
Budget Summary
Budget Details
The Budget Summary dashboard page provides management a

picture of key budget execution indicators, including breakdown of
Total Authority, Total Spending, and Available Authority by Treasury
Symbol and Fund
The Budget Details page allows access to deeper

information about budget execution at different levels fundamental to understanding the financial status of a
budget. For instance, the available authority by Fund details
report offers available authority at Appropriation,
Apportionment, and Allotment levels.
Budget Spending
Payables
The Budget Spending dashboard page enables

users to better understand budget consumption. For
instance, the Current Spending report shows recent
activity in Commitments, Obligations, and
Expenditures
The Payables dashboard page provides details on

payables activity such as prompt payment, non-credit
card payments, electronic payments by Operating Unit
Oracle Financial Analytics

Example
Financial
Analytics Metrics
Receivables
AR Balance
DSO
Closing Group Amt
Credit Limit Used %
Total AR Overdue Amt
AR Aging
AR Aging 1-30 Amt
AR Due 1-30 Amt
AR Overdue 1-30 Amt
Payment Performance
AR Payment Days
AR Weighted Days
Times Paid Before Due
AR Transactions
AR Avg Invoice Amt
AR Credit Memo Amt
Payables
AP Balance
DPO
Closing Group Amt
Total AP Overdue Amt
Overdue Amt to Total %
AP Aging
AP Aging 1-30 Amt
AP Due 1-30 Amt
AP Overdue 1-30 Amt
Payment Performance
AP Payment Days
AP Weighted Days
Times Paid Before Due
AP Transactions
AP Avg Invoice Amt
AP Avg Payment Amt
Balance Sheet
Asset Turnover
Cash Flow
Sample Pre-Built Dashboards

Financial Controller
Receivables Manager
Balance Sheet
Cash Flow
Budget Vs Actual
P&L
AR Balance
Payments Due
Effectiveness
Invoice Details
Revenue
Customer Gross
Margin
Profitability
Profitability Returns
Return on Equity
Return on Assets
Return on Capital Margins
Gross Margin %
Operating Margin %
EBT Margin %
Net Income Margin % Product Profitability
Revenue
Product Gross Profit
Product Operating Profit Customer Profitability
Department
Manager
Budget
Vs
Actual
P&L
Product
Profitability
Customer
Profitability
Oracle Financial
Analytics
Example Financial
Analytics Metrics
US Federal Financial
Budget Resources
Anticipated Resources
Appropriations Realized
Apportionment
Total Authority
Budget Spending
Commitment
Obligation
Expenditure
% Spending to Total Authority
Available Authority
Payables
AP Payment Amount
% Non-Credit Card Invoices
Paid on Time
% Interest Penalties Paid
Sample Pre-Built
Dashboards
Federal Budget Manager
AP Manager
Budget Summary
Budget Details
Budget Spending
Payables
Budget Spending
General Ledger Reports

Cash Flow Summary
Purpose:
Displays an overview of the components of
cash flow over time
User Focus:
CFO, VP of Finance, Controllers,
Accounting Managers, Analysts
Location:
Dashboard General Ledger
Page Overview
Source:
Financials - GL Cash Flow Subject Area
Expenses by Category
Purpose:
Displays an overview of expenses by
category
User Focus:
CFO, VP of Finance, Controllers,
Accounting Managers, Analysts
Location:
Page Overview
Source:
Financials - GL Budget and Expenses
Subject Area
Cost Centers by Expenses

Purpose:
This report displays the top ten cost centers
by expense amount
User Focus:
CFO, VP of Finance, Controllers
Location:
Page Overview
Source:
Financials - GL Balance Sheet Subject Area
Operating Cycle & Cash Cycle

Purpose:
This report shows how many days of cash are
locked up in various components such
as accounts receivable and inventory. It will
be easier to find out the reason for increase
or decrease in working capital by looking at
these individual components of cash cycle.
User Focus:
Location:
Page Overview
Source:
Net Working Capital Summary

Purpose:
Displays a summary of the current assets
and liabilities
User Focus:
Location:
Page Overview
Source:
Monthly Balance Sheet

Purpose:
Displays the balance sheet by month for the
current fiscal quarter. Balance sheet reports
shed light on the different components that
constitute the assets and liabilities of an
organization.
User Focus:
Location:
Page Balance Sheet
Source:
Quarterly Balance Sheet

Purpose:
Displays the balance sheet by quarter for the
current month and past few fiscal quarters.
Balance sheet reports shed light on the
different components that constitute the assets
and liabilities of an organization.
User Focus:
Location:
Page Balance Sheet
Source:
Monthly Cash Flow

Purpose:
Displays the cash flow by month for the
current fiscal quarter. This analysis will
provide information on: 1) A firms ability to
generate cash from operations 2) Trends in
the flow of cash relating to investing and
financing decisions 3) Management decisions
regarding financial policy (leverage), dividend
policy, and investment for growth.
User Focus:
Location:
Page Cash Flow
Source:
Quarterly Cash Flow

Purpose:
Displays the cash flow by quarter for the
current month and past few fiscal quarters.
This analysis will provide information on: 1) A
firms ability to generate cash from operations
2) Trends in the flow of cash relating to
investing and financing decisions 3)
Management decisions regarding financial
policy (leverage), dividend policy, and
investment for growth.
User Focus:
Location:
Page Cash Flow
Source:
Expense vs. Budget by Cost Center

Purpose:
Displays the budget amount and expense
amount for each cost center in order to assist
with expense monitoring and control.
User Focus:
Location:
Page Budget vs. Actual
Source:
Financials - GL Budget and Expenses
Subject Area
Budget vs. Actual by GL Account and

Cost Center
Purpose:
Displays the expense amount and budget
amount for each GL account in order to
assist with expense monitoring and
control.
User Focus:
Controllers, Managers, Analysts
Location:
Page Budget vs. Actual
Source:
Financials - GL Budget and
Expenses Subject Area
Net Working Capital

Purpose:
Displays the net working capital by quarter
for the last few fiscal quarters
User Focus:
CFOs, VPs, Controllers, Managers
Location:
Page Asset Usage
Source:
Gross Margin vs. Cash Margin

Purpose:
Displays the gross and cash gross margin
percentages by fiscal month. An increase in
cash collections faster than sales reduces
working capital requirements. Similarly if cash
inputs (due to inventory and payables) as a %
to COGS decreases, then it indicates that
inventory is managed better or firm has
received better credit terms from the supplier.
The cash gross margin will lead gross margin if
working capital is managed efficiently.
User Focus:
Location:
Page Asset Usage
Source:
Payables Turnover
Purpose:
Displays the AP and AP turnover by month
for the trailing twelve fiscal months
User Focus:
Location:
Page Asset Usage
Source:
Receivables Turnover
Purpose:
Displays the AR and AR turnover by month
for the trailing twelve fiscal months
User Focus:
Location:
Page Asset Usage
Source:
Inventory Turnover
Purpose:
Displays the inventory and inventory
turnover by month for the trailing twelve
fiscal months
User Focus:
Location:
Page Asset Usage
Source:
Long-Term Assets Turnover

Purpose:
The long-term asset turnover ratio measures
the efficiency of (long-term) capital
investment. A higher turnover means that the
company is more efficient.
User Focus:
Location:
Page Asset Usage
Source:
Total Assets Turnover

Purpose:
Displays the total assets and total asset
turnover by month for the trailing twelve
fiscal months
User Focus:
Location:
Page Asset Usage
Source:
Short-Term Liquidity (Current Ratio)

Purpose:
Displays the current ratio and current liabilities by
month for the trailing twelve fiscal months. This
helps evaluate whether the firm is liquid enough to
meet all its liabilities. While a high current ratio is
considered to be safe, this could conflict with
efficient usage of working capital. So there are two
objectives: the firm should be liquid enough and the
firm should conserve cash through better working
capital mgmt.
User Focus:
Location:
Page Liquidity
Source:
Short-Term Liquidity (Quick Ratio)

Purpose:
Displays the quick ratio and CA less
inventories by month for the trailing twelve
fiscal months
User Focus:
Location:
Page Liquidity
Source:
Days Cash in Hand

Purpose:
Displays the days cash in hand and cash by
month for the trailing twelve fiscal months. Days
Cash in Hand is another measure of short-term
liquidity. It provides intuitive feel for a firms
liquidity. However this is more conservative than
some of the other ratios such as current, quick
and cash ratios.
User Focus:
Location:
Page Liquidity
Source:
The information contained in this document is subject to change without

notice. This document is not warranted to be error free.
Cash Ratio (Cash to CL)

Purpose:
Displays the cash to current liabilities and
cash by month for the trailing twelve fiscal
months
User Focus:
Location:
Page Liquidity
Source:
Capital Expenditure Coverage

Purpose:
Displays the capital expenditure ratio and
additions to PPE by month for the trailing twelve
fiscal months. This report evaluates whether
internal cash generation is enough to fund the
capital expenditure requirements of the firm.
Rapid growth of a firm is often accompanied by
increases in capital expenditures and negative
free cash flows, resulting in liquidity problems.
User Focus:
Location:
Page Liquidity
Source:
Debt to Equity
Purpose:
Displays the debt to equity and total shareholder
funds by month for the trailing twelve fiscal
months. Debt-to-equity ratios examine the firms
capital structure and, indirectly, its ability to meet
current debt obligations.
User Focus:
Location:
Page Financial Structure
Source:
Interest Coverage
Purpose:
Displays the times interested earned and
interest expense by month for the trailing
twelve fiscal months.
User Focus:
Location:
Source:
Debt Coverage
Purpose:
Displays operating cash flow and long
term debt by month for the trailing twelve
fiscal months
User Focus:
Location:
Source:
Debt to Asset
Purpose:
Displays the debt to asset ratio and long
term debt by month for the trailing twelve
fiscal months
User Focus:
Location:
Source:
Total Liabilities Composition

Purpose:
Displays the composition of the liabilities for
the current fiscal quarter
User Focus:
Location:
Source:
GL Account Balance
Purpose:
Displays the account balance for all GL
accounts in a searchable interface
User Focus:
Managers, Analysts
Location:
Page GL Balance
Source:
Trial Balance
Purpose:
List of accounts in general ledger and their
debit and credit balances at a specified date
Drills down to journal lines entries, which
allows to drill across to AP and AR
transaction details
User Focus:
Managers, Analysts
Location:
Page Trial Balance
Source:
Additional Reports in GL Catalog
Current Assets Composition

Current Liabilities Coverage
Days Payables Outstanding
Days Sales Outstanding
Expense Details for Cost Center
Inventory Days
Total Cost Center Expenses Trend
Total Expenses Trend
Working Capital Turnover
Trial Balance - Journal Lines Entries
Trial Balance - AP Transactions Details
Trial Balance - AR Transactions Details
Profitability Returns
Purpose:
Displays the profitability returns by month for
the current fiscal quarter
User Focus:
Location:
Dashboard Profitability
Page Overview
Source:
Financials Profitability Company Subject
Area
Profit & Loss

Quarterly
Purpose:
Displays a summary view of the
profit and loss by quarter. Profit
and loss reports shed light on your
profitability by identifying the
different components that
constitute your total operating cost
and profit. P&L reports are
available for an analysis date, a
range of months, quarters and the
year to date.
User Focus:
Location:
Page Overview
Source:
Financials
Profitability
Company Subject Area
Cost Breakdown
Purpose:
Displays the percentages of the cost ratios
for the current fiscal quarter
User Focus:
Location:
Page Overview
Source:
Financials Profitability Company
Subject Area
Product Gross Margin

Purpose:
Displays the gross margins by product for the
current fiscal quarter. This report helps to
identify underperforming products by
comparing Product Gross Margin with the
overall Company Gross Margin (Internal
Benchmark).
User Focus:
Location:
Page Overview
Source:
Financials Profitability Product Subject
Area
Customer Gross Margin

Purpose:
Displays the gross margins by customer
category for the current fiscal quarter.
User Focus:
Location:
Page Overview
Source:
Financials Profitability Customer Subject
Area
Profit & Loss Quarterly

Purpose:
Displays the profit and loss by quarter for the
trailing four fiscal quarters. Profit and loss
reports shed light on your profitability by
identifying the different components that
constitute your total operating cost and profit.
P&L reports are available for an analysis date,
a range of months, quarters and the year to
date.
User Focus:
Location:
Page P&L
Source:
Area
Profit & Loss Quarterly YTD

Purpose:
Displays the YTD profit and loss by quarter for
the trailing four fiscal quarters. Profit and loss
reports shed light on your profitability by
identifying the different components that
constitute your total operating cost and profit.
P&L reports are available for an analysis date,
a range of months, quarters and the year to
date.
User Focus:
Location:
Page P&L
Source:
Area
Profitability Returns Trend

Purpose:
Displays the ROE, ROA and ROCE by
month for the trailing 12 fiscal months
User Focus:
Location:
Page Margins
Source:
Area
Key Cost Ratio Trends

Purpose:
Displays the cost ratios by month for the
trailing 12 fiscal months
User Focus:
Location:
Page Margins
Source:
Area
Return on Assets Drivers

Purpose:
Displays the ROA, EBIT and total assets by
month for the trailing 12 fiscal months
User Focus:
Location:
Page Margins
Source:
Area
Return on Equity Drivers

Purpose:
Displays ROE, net income and total
shareholder funds by month for the trailing
12 fiscal months
User Focus:
Location:
Page Margins
Source:
Area
Revenue Trend
Purpose:
Displays the group and cumulative revenue
amounts by month for the trailing four fiscal
quarters
User Focus:
Location:
Page Revenue
Source:
Financials Revenue Analysis Subject Area
Revenue Performance by Product

Category
Purpose:
Displays the revenue amount and
percent of total by quarter and product
for the trailing four fiscal quarters
User Focus:
Location:
Page Revenue
Source:
Financials Profitability Product
Subject Area
Customers by Revenue
Purpose:
Displays the top 10 customers by revenue
amount for the current fiscal year
User Focus:
Location:
Page Revenue
Source:
Revenue Performance by Products and

Customers
Purpose:
Displays the revenue amount by quarter
by customer and product for the trailing
four fiscal quarters
User Focus:
Location:
Page Revenue
Source:
Product Profitability by Product Category

Purpose:
Displays the revenue, gross profit and
operating profit by product and year for the
current fiscal year
User Focus:
Location:
Page Products
Source:
Area
Product Profitability Statement

Purpose:
Displays the product profitability by quarter
for the current fiscal year
User Focus:
Location:
Page Products
Source:
Area

Overview of GL

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Whats in Financial Analytics

US Federal Financial Performance

Roles Benefiting from Financial Analytics

General Ledger Dashboards

The Balance Sheet

The Budget vs. Actual

The Liquidity dashboard

The Cash Flow dashboard

The Asset Usage dashboard

investment for growth.

The Financial Structure

The Overview dashboard page

The P&L dashboard page allows access to

The Margins dashboard page enables

The Revenue dashboard page

The Products dashboard page

The Customers dashboard page

The AR Balance dashboard

The Effectiveness dashboard

The Customer Report

The Payment Performance

The All AR Transactions

The AP Balance dashboard

The Effectiveness dashboard

The Supplier dashboard

This report allows

The Payments Due dashboard

The Payment Performance

The Invoice Details

US Federal Financial Performance Dashboard

The Budget Summary dashboard page provides management a

The Budget Details page allows access to deeper

The Budget Spending dashboard page enables

The Payables dashboard page provides details on

Oracle Financial Analytics

Sample Pre-Built Dashboards

General Ledger Reports

Cost Centers by Expenses

Operating Cycle & Cash Cycle

Net Working Capital Summary

Monthly Balance Sheet

Quarterly Balance Sheet

Monthly Cash Flow

Quarterly Cash Flow

Expense vs. Budget by Cost Center

Budget vs. Actual by GL Account and

Net Working Capital

Gross Margin vs. Cash Margin

Long-Term Assets Turnover

Total Assets Turnover

Short-Term Liquidity (Current Ratio)

Short-Term Liquidity (Quick Ratio)

Days Cash in Hand

The information contained in this document is subject to change without

Cash Ratio (Cash to CL)

Capital Expenditure Coverage

Total Liabilities Composition

Additional Reports in GL Catalog

Current Assets Composition

Profit & Loss

Company Subject Area

Product Gross Margin

Customer Gross Margin