Some cost elements , the primary cost and revenue elements , are transferred directly from Financial Accounting. Therefore, you must consider the FI organizational structures when you create cost elements. This section includes a brief description of these specifications.
or (see:The operational chart of accounts is used by the Financial Accounting component (FI) and the Cost and Revenue Element Accounting component (CO-OM-CEL). The items in a chart of accounts can be simultaneously expense or revenue accounts in FI and cost or revenue elements in CO-OM-CEL.
A chart of accounts can be valid for one or more company codes , depending on the structure of your business organization.
Note
Each company code uses only one chart of accounts. To take country-specific accounting requirements into account, you must assign the company codes from external accounting to country charts of accounts.
The controlling area and its company code(s) must use the same chart of accounts.
You should consider the following when assigning company codes to controlling areas:
One company code is assigned to a controlling area. Both organizational units must use the same chart of accounts.
Several company codes are assigned to one controlling area. All company codes must use the same chart of accounts.
The following graphic shows how you can group accounts in Financial Accounting.
You can transfer primary cost and revenue elements to cost accounting from the expense and revenue accounts in FI.
The following graphic shows the links between accounts in Financial Accounting and cost elements in Controlling using the international chart of accounts (INT).