Release 12 of Oracle Applications, Subledger Accounting (SLA) has been introduced, which is a Rule-based accounting engine, toolset & repository which is supporting most of Oracle business Suite modules.
Following white paper is a very useful document for beginners on how to setup Sub-Ledger Accounting and how to customize Sub-ledger accounting using Custom source:-
Oracle Sub-ledger Accounting(SLA) customization in R12 - White Paper
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