GL File Structure
The General Ledger file structure includes three primary files; the Account Description File (ACCDES) the Account Period File (ACCPER) and the Journal Entry File (JE). These three files are related and normalized to reduce overhead and eliminate data redundancy. When a program or report writer accesses a record in the Journal Entry File, the Account Period record and Account Description record related to the JE record are automatically loaded into their respective buffers and are available to the user.
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Account Description File