You have created a controlling area , and assigned one or more company codes to it (see: Maintain Controlling Areas in Customizing for General Controlling ) .

The company code(s) assigned to the controlling area all use the same chart of accounts .

If you want to use a user-defined cost element attribute mix, you have defined this in Customizing (IMG) for Cost Element Accounting (see: Create cost element ).

You have created G/L accounts in Financial Accounting for the primary cost elements (see: Create G/L accounts , in Customizing for G/L accounts).

Check the existing search helps, if necessary, (see: Define Search Helps for Cost Elements in Customizing for Cost Element Accounting ).