Please check with your Functional consultant if they have configured any FSG reports for BS and PL reports in EBS. You can get few information from the below tables if they have FSG reports configured for BS and PL.
Please do validate with the functional consultant. Mostly they will be able to give you the account groupings without going to table level.
You set the mappings with your finance/accounting department ... to start the conversation you can run the following against EBS:
SELECT ST.ID_FLEX_STRUCTURE_CODE "Chart of Account Code"
,SG.ID_FLEX_NUM "Chart of Account Num"
,SG.SEGMENT_NAME "Segment Name"
,SG.APPLICATION_COLUMN_NAME "Column Name"
,SG.FLEX_VALUE_SET_ID "Value Set Id"
,SG1.APPLICATION_COLUMN_NAME "Parent Column Name"
INNER JOIN FND_ID_FLEX_SEGMENTS SG ON ST.APPLICATION_ID = SG.APPLICATION_ID AND ST.ID_FLEX_CODE = SG.ID_FLEX_CODE AND ST.ID_FLEX_NUM = SG.ID_FLEX_NUM
INNER JOIN FND_FLEX_VALUE_SETS VS ON SG.FLEX_VALUE_SET_ID = VS.FLEX_VALUE_SET_ID
LEFT OUTER JOIN FND_ID_FLEX_SEGMENTS SG1 ON VS.PARENT_FLEX_VALUE_SET_ID = SG1.FLEX_VALUE_SET_ID AND SG.ID_FLEX_NUM = SG1.ID_FLEX_NUM AND SG.APPLICATION_ID = SG1.APPLICATION_ID AND SG.ID_FLEX_CODE = SG1.ID_FLEX_CODE
WHERE ST.APPLICATION_ID = 101
AND ST.ID_FLEX_CODE = 'GL#'
AND ST.ENABLED_FLAG = 'Y'
ORDER BY 1,2,3;