Answer / sridhar

COA is the list of all G/L accounts. Operating COA are the
list of G/L Accounts which are used for day to day
transaction postings.Group COA are used for Consolidation
purpose of group of companies.

Answer / sreenivas reddy.pallem

Chart of account is the list of GL accounts it is used to control the GL accounts like Length of GL a/c from number to number in account groups.Finally it control the GL a/c how it will be. Operational COA is used to day to day business transactions and it is used in both FI and CO . It is also known as Standard chart of account.

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