10.2 Configuring Corporate Card Programs: Payment Options, Transaction Files and Accounting

Oracle Fusion Cloud Financials Payables and Expenses 2026 Implementation Professional Exam

Track your progress as you read

Finished sections get a check mark.

1 Chapter 1: Exam Overview, Enterprise Structures & Security

1.1 Exam Facts, Hands-On Format & How to Use This Guide 1.2 Enterprise and Financial Reporting Structures & the Data Security Model 1.3 Business Units and Reference Data Sets

2 Chapter 2: Master Data, Taxes & Cash Management Setup

2.1 Supplier Master Data: Profile, Addresses, Sites and Site Assignments 2.2 Supplier Controls: Registration, Income Tax Details, Site Holds and Third-Party Payments 2.3 Bank Account Master Data: Banks, Branches, Internal Accounts and Security 2.4 Transaction Tax Setup for Procure-to-Pay 2.5 Configuring Cash Management for Payables: Statements, Reconciliation Rules and Clearing

3 Chapter 3: Supplier Invoices — Options, Entry & Matching

3.1 Invoice Options and Common Options for Payables and Procurement 3.2 Supplier Invoice Processing: Invoice Types, Components and Distribution Sets 3.3 Matching Invoices to Purchase Orders, Receipts and Consumption Advice

4 Chapter 4: Supplier Invoices — Tolerances, Holds & Approvals

4.1 Invoice Validation, Invoice Tolerances, Holds and Releases 4.2 Invoice Approval Rules: Workflow, Spreadsheet Rules and Approval Actions 4.3 Prepayments, Recurring Invoices, Credit and Debit Memos

5 Chapter 5: Invoice Automation, AI & Subledger Accounting

5.1 AI in the Supplier Invoices Process: IDR, Document IO, the Payables Agent and Intelligent Defaulting 5.2 Importing Invoices: File-Based Data Import, Import Payables Invoices and Corrections 5.3 Setting Up Subledger Accounting for Payables

6 Chapter 6: Payments — Configuration

6.1 Payment Options, Payment Methods, Defaulting Rules and Payment Terms 6.2 Payment Process Profiles, Formats, Payment Systems and Transmission 6.3 Disbursement System Options, Payment Security and Payment Approval Rules

7 Chapter 7: Payments — Processing, Withholding, Accounting & AI

7.1 The Payment Process and Payment Process Request Templates 7.2 Completing Payments: Printing, Electronic Confirmation, Bank Acknowledgments, Single Payments, Stops and Voids 7.3 Withholding Tax Setup and US 1099 Reporting 7.4 Payment Accounting: Issue and Clearing, Gains and Losses, Discounts, Cross-Currency Payments and Bills Payable 7.5 AI in the Payments Process: the Payments Agent, Discount Intelligence, Virtual Cards and Fraud Controls

8 Chapter 8: Accounts Payable Balances & Period Close

8.1 Payables Calendars and Payables Accounting Period Statuses 8.2 Payables to General Ledger Reconciliation 8.3 The Payables Period Close Process: Unaccounted Transactions, Sweep and Close Exceptions 8.4 Balancing, Accruals and Year-End Activities in Payables 8.5 Accounts Payable Analysis and Reporting: Landing Pages, Dashboards, Aging Periods and Key Reports

9 Chapter 9: Expenses — Processing, Setup & Policies

9.1 Expenses Processing: From Expense Entry to Reimbursement 9.2 Expenses System Options, Expense Report Templates and Expense Types 9.3 Managing Expense Policies: Categories, Rate Determinants and Enforcement 9.4 Mileage and Per Diem Policies, Oracle Maps and Cumulative Mileage 9.5 Conversion Rate Policies, Receipt Requirements and Payment Hold Rules

10 Chapter 10: Expenses — Approvals, Cards, Advances, Audit & Travel

10.1 Configuring Expense Approval Rules in the BPM Worklist 10.2 Configuring Corporate Card Programs: Payment Options, Transaction Files and Accounting 10.3 Managing Cash Advances: Policies, Approval, Accounting and Application 10.4 Managing Audit Rules, the Expense Audit and Reimbursement 10.5 Configuring Travel Integration: Travel Partners, Itineraries and Trip Expense Reports

11 Chapter 11: AI, Mobile, Automation & Redwood

11.1 AI, Mobile and Automation in Expenses: Expense Assistant, Email Receipts and Touchless Expenses 11.2 Enabling Redwood Capabilities and Their Impact on Existing Configurations

10.2 Configuring Corporate Card Programs: Payment Options, Transaction Files and Accounting

Key Takeaways Explain This Topic AI

A corporate card program has one or more company accounts, each linked to a card issuer with payment terms and a payment currency; the payment option is chosen in Payment Due From on the company account.

Expenses no longer loads files with full card numbers; supported formats are Amex GL1025, Diners Club with tokens, MasterCard CDF3 (masked) and Visa VCF4 with tokens.

Under Company Pay the company pays the issuer for all charges at any time with Create Corporate Card Issuer Payment Requests, and personal charges are deducted from the employee's cash reimbursement.

Under Both Pay, Process Expense Reimbursements creates two payment requests after approval: one to the employee for cash expenses and one to the issuer for business card charges.

Corporate card usage policies set cash limits per expense category with warning and error tolerances; above the limit employees should use the card.

Last updated: October 2026

The published objective is Manage Configure Corporate Card Programs . Card setup decides how charges reach employees as expense items, who pays the issuer, and how the liability is accounted.

Programs, company accounts and issuers

A corporate card program is the agreement between your company and a card issuer. You may have a global program with one provider, or several regional ones. Set up the pieces in this order:

Card issuer , on Manage Corporate Card Issuers : the site and payment details, including a default payment method .

Corporate card program , on Manage Corporate Card Programs :

Card Type : Travel or Procurement ;
Card Brand : for example Visa, MasterCard, Diners Club or American Express;

Upload Rules : file format, Card Number Format (for example Token for Visa) and the employee matching rule.

Company accounts inside the program, each representing part of your organization:

the card issuer ;
the payment currency and payment terms ;
Payment Due From (the payment option);
the Expense Clearing Account ;

optionally Allow multiple billed currencies , so charges in other currencies are converted with GL daily rates.

Corporate cards belong to a company account . If an employee moves to an organization under another company account, you create the card again.

Getting transaction files in

Supported formats. Expenses no longer loads files containing full card numbers . Card numbers must be masked or tokenized:

Issuer Format
American Express GL1025 Card Number Disguising Format (tokenized)
Diners Club Standard Data File format with tokens
MasterCard CDF 3.0 masked
Visa VCF4 with tokens

Card administrators see only tokenized numbers. For Amex, the full numbers behind the tokens come from a GL1210 report sent to your Amex mailbox. With encrypted card numbers, include an employee ID in each transaction, or it is rejected.

Connectivity:

Visa, MasterCard and Diners Club files arrive on an HTTPS or SFTP server that you or a third party host.

The program's upload parameters hold the server profile and file name prefix.

PGP encryption can protect Visa, MasterCard and Diners Club files. It doesn't apply to American Express.

Upload. Schedule Upload Corporate Card Transactions (upload and validate) from the Corporate Cards work area.

Valid transactions become expense items , including eFolio hotel details.

Invalid ones wait on Review Corporate Card Transactions for the card administrator to correct and validate again.

Employees can receive email notifications for new card charges (system option Enable Notifications for Credit Card Charges ).

Creating cards automatically

Choose an employee matching rule for new cards on the program's Upload Rules tab:

Employee number (most common);

Name and employee number .

The first transaction for a new card then creates the card and assigns it to the employee. If no match is found, the card stays unassigned .

Perform employee matching across all business units finds employees outside the company account's business unit. That is useful with the simplified CDF3/VCF4 setup : one global company account number, without company account, issuer or processor numbers. Oracle calls manual creation in Create Corporate Card the exception. That dialog box also holds the maximum amount per transaction and per billing period, which apply only to procurement cards .

Who pays the issuer

Option Employee pays issuer Company pays issuer Employee is reimbursed for
Individual Pay All charges Nothing Card business and cash business expenses
Company Pay Nothing All charges, business and personal Cash business expenses less personal card charges
Both Pay (joint liability) Personal charges Business charges Cash business expenses

A company can mix options by region or organization, for example Both Pay in the US and Individual Pay in the UK.

Oracle's accounting example

The report has 500 USD cash, 650 USD card business and 299 USD card personal expenses. The issuer billed 949 USD.

Option Due to employee Due to issuer Payment requests

Individual Pay 1,150 0 One, to the employee. Dr expenses 1,150, Cr employee liability 1,150.

Both Pay 500 650 Two, from Process Expense Reimbursements: employee (Dr cash expenses 500, Cr due to employee) and issuer (the 650 runs through the expense clearing account to due to card issuer)

Company Pay 201 (500 − 299) 949 Employee request: Dr expenses 1,150, Cr expense clearing 949, Cr due to employee 201. Issuer request: Dr expense clearing 949, Cr due to card issuer 949.

Company Pay issuer payments

Create Corporate Card Issuer Payment Requests runs only for Company Pay , and at any time . It doesn't wait for expense reports, because the goal is to pay the issuer on time.

It writes one invoice header per card, with each transaction as a line charged to the expense clearing account , into the Payables Open Invoice Interface.

It calls Import Payables Invoices .

Tax isn't processed on these requests.

Rejected records, for example from a closed period or an invalid payment method, are removed from the interface for reprocessing.

The clearing account is relieved when employees' reports are processed. Related accounts:

Employee Liability Account , a system option: use the Payables default or a business-unit value, used when cash is due to the employee;

Corporate Card Issuer Payment Liability Account , set in Payables.

Travel (centrally billed) cards

A travel card , also called a ghost card or business travel account, is one card number for a company or business unit, used for airfare, hotels and car rental. Upload it with Account Type = Centrally-billed card , and pay it with Create Corporate Card Issuer Payment Requests .

Usage policies, inactive employees and errors

Corporate card usage policies , on Manage Corporate Card Usage Policies, set a cash limit per expense category , with warning and error tolerances. For example, with a 100 USD car rental limit and 5% and 10% tolerances, cash over 105 warns and cash over 110 blocks submission. The auditor and the manager are notified of violations. With no limits, cash of any amount is allowed.

Inactive employees (terminated, or on unpaid leave): process their charges with Process Inactive Employee's Corporate Card Transactions . Managers can be allowed to submit them. The Inactive Employee Grace Period in Days system option (default 0) keeps charges posted after the inactive date.

Validation errors include an inactive card, an inactive employee, an invalid billed currency (it must match the company account's payment currency), and invalid card numbers. Fix them and validate again.

Disputes recorded in Expenses don't resolve anything. Employees must contact the card provider.

Loading diagram...