R12 Responsibilities and User definitions

[malick]

Hi Guys,
With 11i, it was pretty easy during implementation to have Gl responsibility and a GL super user to do the job.With R12, apart from the user for all modules, the Gl super user and responsibility is it mandatory to have a primary and secondary ledger super users and responsibilities?
Can you list me all the R12 types of users and responsibilities needed during financials setup and their usage?
Please help!
Mlaick