Chart of Accounts
Accounting with SAP R/3, Integration Management with SAP R/3
A classification scheme consisting of a group of general ledger (G/L) accounts. A chart of accounts provides a framework for the recording of values, in order to ensure an orderly rendering of accounting data. The G/L accounts they contain are used by one or more company codes.
For each G/L account, the chart of accounts contains the account number, the account name and other, technical information.
A chart of accounts must be assigned to each company code. This chart of accounts is the operative chart of accounts and is used in both financial accounting and cost accounting. Other charts of accounts include:
Country-specific charts of accounts
These are structured in accordance with legal requirements of the country in question
Group chart of accounts
This is structured in accordance with requirements pertaining to Consolidation.
[vgl. www.sapinfo.net (4.1.2002), URL]