Data Access Set Concept in Oracle Apps

Data Access Set is an Optional feature for Security Purpose.
It is used to provide "Read Only" or "Read & Write" access to the ledger or balancing segment values or management segment values. It provides security in three Levels.
       1. Ledger Level.
       2. Balancing Segment Values.
       3. Management Segment Values.
Ledger Level: Provides access to Full Ledger (Whole COA)
Balancing Segment Values: Provides access to specific to Balancing segment Values
Management Segment Values: Provides access to specific Management segment Values.
Steps: 
1. Define Data Access Set
Navigation: Setup --> Financials --> Data Access Set.
2. Assign these data access set to a profile option (GL data access Set).