Answer Posted / anant sharma

* Operating chart of accounts
The operating chart of accounts contains the G/L accounts
that you use for posting in your company code during daily
activities. Financial Accounting and Controlling both use
this chart of accounts.

* Group chart of accounts
The group chart of accounts contains the G/L accounts that
are used by the entire corporate group. This allows the
company to provide reports for the entire corporate group.

* Country-specific chart of accounts
The country-specific chart of accounts contains the G/L
accounts needed to meet the country's legal requirements.
This allows you to provide statements for the country's
legal requirements.

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