When you create primary cost elements, the SAP System checks whether a corresponding G/L account exists in Financial Accounting (FI). If you did not create a G/L account yet, you can directly branch from the initial screen for creating primary cost elements into the corresponding master data transaction of FI. You can create a G/L account in the chart of accounts or in the company code.
In the basic screen, you can display the corresponding G/L account for the cost element.