Country Chart of Accounts
Accounting with SAP R/3
An alternative to using a group chart of accounts is to use a country charts of accounts. While every company code uses the same operational chart of accounts, the company codes which require a different chart of accounts for external reporting can:
have a country chart of accounts assigned
have the country chart of account number (alternative number) entered in every company code segment. Every country account number can only be used once.
Note: Since all company codes post into the same operational chart of accounts, cross-company code controlling is possible.
Disadvantage: Accounting clerks who may be familiar with the country charts of accounts may have to get used to using the operational chart of accounts.
[vgl. www.mis.cmich.edu/bis697c/ac200_ph/46ac20003.pdf, Master Data (7.2.2002), URL]