FGL Roles

The FGL module uses a layered role hierarchy that integrates with the platform's authorisation model. Three roles provide progressively broader access to general ledger functions.

Role hierarchy

Tenant administrator
  └── General ledger administrator
        └── Accountant
              └── General ledger viewer
                    └── Tenant staff

Each role inherits the permissions of the roles below it in the hierarchy.

Roles

Role	Purpose
General ledger administrator	Full access to GL configuration, journals, posting, and balances. Can create and modify COA structures, value sets, ledgers, calendars, and periods. Inherits all Accountant permissions.
Accountant	View and manage GL journals, post batches, and reverse headers. Can create, edit, and post journal batches, headers, and lines. Can manage period statuses. Inherits all General ledger viewer permissions.
General ledger viewer	Read-only access to GL journals, balances, and the trial balance. Cannot create, edit, or post any records.

Permissions

General ledger viewer

Permission	Scope	Description
FGL.SELECT	ALL_RECORDS	View all FGL entities (batches, headers, lines, balances)
FLE.SELECT	ALL_RECORDS	View legal entity records

Accountant

Inherits all General ledger viewer permissions, plus:

Permission	Scope	Description
FGL.JOURNAL_BATCHES.SELECT	ALL_RECORDS	View journal batches
FGL.JOURNAL_BATCHES.INSERT	ALL_RECORDS	Create journal batches
FGL.JOURNAL_BATCHES.UPDATE	ALL_RECORDS	Edit and post journal batches
FGL.JOURNAL_HEADERS.SELECT	ALL_RECORDS	View journal headers
FGL.JOURNAL_HEADERS.INSERT	ALL_RECORDS	Create journal headers
FGL.JOURNAL_HEADERS.UPDATE	ALL_RECORDS	Edit and reverse journal headers
FGL.JOURNAL_LINES.SELECT	ALL_RECORDS	View journal lines
FGL.JOURNAL_LINES.INSERT	ALL_RECORDS	Create journal lines
FGL.JOURNAL_LINES.UPDATE	ALL_RECORDS	Edit journal lines
FGL.PERIOD_STATUSES.UPDATE	ALL_RECORDS	Open and close accounting periods

General ledger administrator

Inherits all Accountant permissions, plus:

Permission	Scope	Description
FGL.INSERT	ALL_RECORDS	Create any FGL entity (COA structures, value sets, ledgers, calendars, etc.)
FGL.UPDATE	ALL_RECORDS	Modify any FGL entity

Menu access

The General Ledger menu is assigned to both the Accountant and General ledger administrator roles. The menu provides access to:

• Journals — journal batch list with create, edit, and PostBatch actions
• Headers — journal header list (child of a batch) with create, edit, and ReverseHeader actions
• Lines — journal line list (child of a header) with create and edit actions
• Trial Balance — read-only balance view with no write actions

General ledger viewers can see FGL data through the platform's permission system but do not have the General Ledger menu assigned by default.