Accounting with SAP R/3
A hierarchical structure containing any number of accounts from one chart of accounts. Account groups can be used in the information system, allocations, and various planning functions.
An account group that is the end node of a hierarchy can contain any number of accounts that belong to the chart of account. These can be pure G/L accounts from Financial Accounting or primary or secondary cost or revenue elements from Controlling. Groups that are not end nodes of the hierarchy can only contain other nodes, not individual accounts.
[vgl. www.sapinfo.net/glossary (14.11.2001), URL]