It defines the structure of G/L accounts. It is a list of G/L accounts used
by one or more company codes. In that Chart of account you have to specify the
length of G/L accounts.
In SAP all the entries are document oriented. so from the balance sheet of
any entry you can identify the root of an entry. so it's like a flow chart in
There are threee types of Chart of Account are there.
1.Operative Chart of Accounts
2.Group of Chart of Accounts
3.Country Chart of Accounts.
1.Operative Chart of Accounts is a Chart of Account you use for the company
2.For different chart of accounts(operative COA) for different company code,
you can group the chart of account into one chart of account for internal
reporting, but cross company code controlling is not possible, because of
different chart of account for different company code.
3.For different country you can have different reporting system. so for
different company code you can have different company code, but can have same
Operative Chart of account, so cross company code controlling is possible.
What is the difference between standard chart of accounts and the
operating chart of accounts? What is the difference between Corporate group
chart of accounts, Operating chart of accounts and Group chart of accounts?
To summarise, here is the COA setup in SAP:-
1. Operative chart of account - It is the main chart of account assigned to
each company code in OBY6.
2. Group chart of accounts - This is structured in accordance with
requirements pertaining to Consolidation
3. Country-specific charts of accounts - These are structured in accordance
with legal requirements of the country in question.
Standard COA is a sample COAs provided by SAP. like INT, CAUS etc. You can
use them as your operative COA or can create your own operative COA from these