5. What does a Ledger comprise of? What would you take into consideration when designing a Chart of Account Structure what questions would you ask the client, how would you decide how many segments,etc.

6. What are the differences between segment qualifiers and value set qualifiers? What are the two new segment qualifiers in the Accounting Flex Field in Release 12. What are the different types of Account Types in Oracle GL?

7. Auto Post and Auto Reversal process in GL

8. What is the difference between a primary ledger, secondary ledger ? Explain the 4Cs .