SAP FI – Chart of Accounts

Preface – This post is part of the SAP FI series.


The SAP FI chart of accounts represents the list of the company’s GL accounts used to meet the daily needs and legal requirements of a company in the country in which it operates. Master charts of accounts are assigned to each company code.

Types of Chart of Accounts (COA):

Chart of accounts are classified into three categories:

  • Operating Chart of Accounts: It contains all General Ledger accounts that a business needs to operate on a daily basis.
  • Country Chart of Accounts: This document lists all General Ledger accounts that have to comply with the legal requirements of the operating country.
  • Chart of Accounts Group: The COA group contains a list of all the G/L accounts that are used throughout the organization.

How to create a new Chart of Accounts?

First Approach: T-code: OB13

1. Go to T-code OB13 or Finance Accounting -> G/L Accounts.

List of all Chart of Accounts

2. Click on New Entries and create a new Chart of Accounts.

Second Approach: T-code: SPRO

Path to create a new Chart of Accounts: SPRO → SAP Reference IMG → Financial Accounting → General Ledger Accounting → G/L accounts → master data → Preparations → Edit Chart of Account Lists → Execute → New Entries to create a new chart of accounts.


NOTE: Controlling integration is used for manual creation of cost elements or automatic creation of cost elements. Group Charts of Accounts are used to consolidate reports.

How to define a Chart of Accounts Group?

In order to manage and control a large number of G/L accounts effectively, you should use COA groups.

First Approach: T-code: OBD4

Second Approach: T-code: SPRO

Path: SPRO → SAP Reference IMG → Financial Accounting → General Ledger Accounting → G/L Accounts → Preparations → Define Account Group → Execute → New window will open → New Entries.

1. Go to Define Account Group

2. Click on New Entries

3. Provide details

4. Click on Save Configuration



  • Barry Allen

    A Full Stack Developer with 10+ years of experience in different domain including SAP, Blockchain, AI and Web Development.

    View all posts


Leave a Reply

Your email address will not be published. Required fields are marked *

This site uses Akismet to reduce spam. Learn how your comment data is processed.