Studierende stehen vor dem LC und blicken lächelnd einer Kollegin mit einer Mappe in der Hand nach.

Exercise No. 33: Account and Organizational Structure

Partial Solution 5

e) A business area can be divided into several profit centres. Profit centres can not belong to more than one business area.

"An organizational unit of financial accounting that represents a separate area of operations or responsibilities within an organization and to which value changes recorded in Financial Accounting can be allocated."