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Refer this Link for your answer.
i could not able to open the provided link.
can you please re-send that link for year end process.
You can find all info on MOS note:
Oracle General Ledger Year End Closing Process [ID 66532.1]
What is the Behavior of the General Ledger Year End Closing Process [ID 149999.1]
Period Close Advisor: E-Business Suite (EBS) [ID 335.1]