Ref: https://docs.oracle.com/en/cloud/saas/project-portfolio-management/19a/fapfm/implementing-project-financial-management-applications.html#FAPFM969761 Topic - Entering Planning Resource Breakdown Structure Details Click Navigator > Setup and Maintenance, and search for the Manage Planning and Billing Resource Breakdown Structures task.
Click the Manage Planning and Billing Resource Breakdown Structures link.
Use the Manage Planning and Billing Resource Breakdown Structures page to create new planning resource breakdown structures and to review existing planning and billing resource breakdown structures.
Click the Create icon in the Planning Resource Breakdown Structures section.
Use the Create Planning Resource Breakdown Structure: Basic Information page to provide basic resource breakdown structure information including the name, active dates, and project unit.
Enter a planning resource breakdown structure name and select a date from which the resource breakdown structure is available for use.
Optionally, provide a description and a date to which the planning resource breakdown structure is available for use.
Select a project unit. Only projects created for the selected project unit can use this planning resource breakdown structure.
If you want to allow project managers to add planning resources at the project level, then select the Allow resource changes at project level check box.
Tip: Changes at the project level don,t move back to the parent planning resource breakdown structure. Deselect this option to ensure all project using the planning resource breakdown structure use the same resources.
Optionally, select a Job Set as a source of jobs for creating planning resources on your planning resource breakdown structure.
Click Save.

To access transactions for a business unit, the project accountant needs to be assigned to an external role that grants access to that business unit. The external role is defined by the security profile of the business unit and can be different for each business unit. The job role and the legal entity are not relevant for accessing transactions for a business unit. The ledger is relevant for accounting transactions, but not for project transactions. https://docs.oracle.com/en/cloud/saas/project-portfolio-management/20c/oapfm/set-up-project-financial-management.html#OAPFM2355903

Ref: https://docs.oracle.com/en/cloud/saas/project-portfolio-management/19a/oapjm/index.html#_Toc468200732_1_12 Topic - Privileges - This table lists privileges granted to duties of the abstract role Project Management Duty.
Granted Role - Project Plan Management
Privilege - only A and C are listed

The Accounts Member component of performance measures allows you to select the method that is used to measure accounts such as budget, forecast, and actual. The Accounts Member component defines the account dimension member for the performance measure, which represents the financial data that is measured. You can also specify the aggregation rule and calculation method for the account dimension member. https://docs.oracle.com/en/cloud/saas/project-portfolio-management/20c/oapfm/manage-project-performance-reporting.html#OAPFM2356081

The BPM Worklist component provides a human workflow service that handles all interactions with users or groups in business processes. The BPM Worklist allows users to view, act on, track, and administer workflow tasks that require their attention. Users can also delegate, escalate, or reassign tasks to other users or groups as needed. https://docs.oracle.com/en/cloud/saas/project-portfolio-management/20c/oapfm/integrate-project-financial-management.html#OAPFM2356171