In addition, the Inventory (INV), and Purchasing (PO) applications can make journal entries into the General Ledger, but these applications are more properly classified as manufacturing or distribution applications.

The General Ledger provides the capability for multiple sets of books and supports complex enterprise organizations. The General Ledger hosts the subledgers and provides the definition of the chart of accounts structure, a fiscal calendar, and a currency. Because the GL and FA applications can support multiple sets of books and the other financial applications can support multiple organizations, you can set up separate and fully functional accounting systems for each of your business organizations.