Answer Posted / p.rajan

HI Viewers
T-code (Ob13)
Path
Financial Accounting
General Ledger Accounting
GL Accounts
Master Records
Preparations
Edit Chart of Account List

In the chart of accounts list you enter the charts of
accounts that you want to use in your organization (at
client level).

The list already contains sample charts of accounts for
some countries. Charts of accounts GKR and IKR, for
example, have been entered for Germany.
There are there types of chat of account.
1-operational chat of account
2-local chat of account
3-corporate chat of account
That menas 1st is to mandatory or indicating (1 to 1) and
2nd is to fixed account no. for local reporting or
indicating(1to many) and 3rd is to multi function chat of
account or indicating (many to 1)
finally it also assigned by the t-code of OB62

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