Use

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.

 For more information, see the SAP Library FI Financial Accounting Accounts Payable or  Accounts Receivable FI Cross Application Topics Organizational Structure of Financial Accounting (see: Organizational Structure of Financial Accounting ).

Integration

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.

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:

The following graphic shows how you can group accounts in Financial Accounting.

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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).

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