1. In R12 the adjustment in GL is automated. No manual journal is required. The create
accounting program and Transfer to GL program will transfer the write off journals automatically to General Ledger. 2. From a reconciliation perspective the picture above shows what’s changes between R11i and R12. In Release 11i you reconciled your transactions and distributions to General Ledger through transactional reports. In the accounting reports in Release 11i you’d see the balances but not the transactional information. 3. In Release 12 there is no reason to reconcile distributions on transactions to General Ledger. You can still reconcile transaction reports to accounting reports. The new accounting reports in Release 12 now also contain more comprehensive information not just on balances but also on suppliers, customers and transactions.