Definition
A sample account is a master record containing data that is transferred when you create G/L account master records in the company code area.
The following is true for sample accounts:
Use
You assign a sample account to the required G/L account master record in the chart of accounts.

When you create a G/L account master record in the company code, the system transfers the data from the sample account. Sample accounts are dependent on the chart of accounts. As a result, you can use a sample account only in the chart of accounts in which it is created.

The sample account BANK has been created for the chart of accounts AAAA. It can be assigned to one or more G/L accounts in this chart of accounts only. It cannot be used for any other charts of accounts.