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Different charts of Accounts in different ledgers?

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Is this possible? If not, which Chart Of Accounts is used?

It is said that leading ledger 0L is based on group "valuation view" (whatever that is), so is it group chart of accounts? But the company code uses the operational COA?

Thank you,

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Chart of accounts are maintained at company code level, and not at ledger level.

In SAP a distinction is made between different types of chart of accounts for one company.

  1. Operational chart of accounts
    The operating chart of accounts contains the G/L accounts that you use for daily posting in your company code. Financial Accounting and Controlling both use this chart of accounts.
    It's mandatory to assign an operating chart of accounts to one or more company codes.
  2. Local chart of accounts
    A country-specific chart of accounts contains the G/L accounts needed to meet a specific country's legal reporting requirements in Financial Accounting.
    Assigning a country-specific chart of accounts to a company code is optional.
  3. Group chart of accounts
    The group chart of accounts contains the G/L accounts that are used by the entire corporate group. This enables group reporting.
    Assigning a group chart of accounts to an operating chart of accounts is optional.

Ledgers are defined for different accounting principles which have different accounting requirements, valuations,... For example: if a company has to declare financial statements according to IFRS and local GAAP, two ledgers will be created.

In each ledger it is possible to report using any of the chart of accounts that have been setup (i.e. operational, local or group chart of accounts).

Best regards,
Jonathan Eemans