At the time of Maintain controling area we give company 
code currencey 10

Inthe currency field we give 10 all basic setting comes 
automatically

Both are the same

In the maintain controlling area we shoulg be give the 
company code currency

controlling curreny and company code current are same.

Company code and Controlling area both are the different
organizational Units.

where Company code is using for external reporting purpose.

Where controlling area is using for internal reporting area.

Hi FZs,

For Currency their are two case are their:

Case I :-
 if Cocode =  Coarea then Currency of Cocode is equal to    
Controlling Area. 

Case II :-

If Cocode is not Equl to Coarea then it is called as cross 
company code. in this case u can assign one or more 
currency . 

coarea currency should be different  than in cocode currency