This is a demonstration of using Pooled Account in Oracle Payables to meet the following Business requirement:
In most of the Government Organizations as well as few other companies might have a requirement they want to manage multiple Funds with Single Bank account. In that case you cannot create two bank accounts in Oracle Applications, but you need to ensure the Expense and Accounting distribution lines are created with Multiple Lines for each Expense as well as Liability Accounts and Bank Account.
How to use pooled account in oracle payables 2011-11-24
How to use pooled account in oracle payables