All the sub-ledger accounting scenarios [E2E] need to be tested in R12 (SLA) to ensure the behavior

Hi we are upgrading from Oracle EBS 11i to R12 (R12.1.3) and just wanted to know the below things and suggestion and any brief doucement if available:-

All the sub-ledger accounting scenarios [E2E] need to be tested in R12 (SLA) to ensure the behavior is same as in 11i (core business processes. We have all core financial modules AP,AR,FA,CM,GL,PA. so need help what all subledger accounting entires need to be test in R12 to verify that all the accounting entries are same as 11i, we are using SLAM as 'Standard Accrual' and there is no customization on this.