How to extend current year accounting calendar?

Due to the business requirements, there is a need to change the accounting periods from Apr-Mar to Jul-Jun. The current FY13 is from Apr-12 to Mar-13. The new FY14 will be changed to Jul-13 to Jun-14. So the periods from Apr-12 to Jun-12 will be considered as FY13. This means FY13 will have 15 accounting periods instead of 12.
Read the document from 11i: Calendar Changes That Can Be Supported In General Ledger (GL) [ID 357269.1]. Two alternatives are suggested:
1. Define a new SOB with new account periods.
2. Update the current calendars.
However both approaches does not mentioned how to consider the extension of the no. of accounting periods in the current year. In GL, the no. of account period is controlled by period type. However, it does not allow to change the no. of period. So how can the current FY can be extended? May I know the way to do it?
You advice is appreciated and thanks in advance.

Hi Raju,
Thanks for your reply. But the current E-Business Suite version is 11i, not on R12. There is no secondary ledger functionality. Also, only the current year will have 18 accounting periods. In the coming FY, it will keep to have 12 periods. So properly secondary ledger cannot help on this case.
Thanks!

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