If you assigned a subledger accounting method to your ledgers, the Subledger Accounting Options step will be displayed with a status of Complete.
If you did not assign a subledger accounting method to your ledger, then this step will not be displayed.
You can update this step at any time from the Accounting Options page. Subledger Accounting Options allow you to define how to generate the accounting entries from subledger transactions.
Note: All of the subledgers assigned to a ledger inherit its subledger accounting method from that ledger.
Additional Information: Oracle Subledger Accounting Implementation Guide