Revenue and Cost Elements and Account
Groups 
Definition
The transaction data in Profit Center Accounting is stored in the accounts contained in the chart of accounts for your controlling area. These accounts include those from Financial Accounting which are used in Controlling (primary revenue and cost elements) and accounts which occur only in Controlling (secondary revenue and cost elements) (see Maintaining Revenue and Cost Elements ). In addition, you can also transfer some accounts used only in Financial Accounting (payables/receivables, material stocks, work in process, and so on) in order to analyze assets, material inventories, product stocks, and changes in stock by profit center. These particularly include payables and receivables, material stocks, work in process, and others. See also Balance Sheet Items in Profit center Accounting.
You can define any number of hierarchical structures of accounts for use in the information system, allocations and planning. These structures are called account groups (see Maintaining Account Groups). These account groups are only valid in Profit Center Accounting. Note that account groups are valid for all clients, and therefore also for all controlling areas.
Structure
The standard R/3 System already contains some predefined account groups. These include:
BAB-GKR and/or OAS-INT and/or OAS-CAxx
These account groups reflect the account structure of primary and secondary revenue/cost elements in each chart of accounts.
BSA-GKR and/or BSA-INT and/or BSA-BAxx
These account groups reflect the account structure of fixed capital in each chart of accounts.
These groups all represent the highest node in a hierarchy which is delivered with the standard R/3 System. Thus the standard contains a complete account group hierarchy for use in the information system. However, you will most likely need to modify this standard structure to fit your company’s needs.
The standard account groups listed above are contained in client 000. To read about how to copy the account groups needed for your controlling areas to your productive client, see Maintaining Account Groups.
