The chart of accounts list is a directory of all charts of accounts that can be used in a client and must assign one chart of accounts to each company code. Therefore need at least one chart of accounts for a group company in the system. The chart of accounts is shared by Financial Accounting as well as cost/revenue accounting. The items in a chart of accounts can be expense or revenue accounts in Financial Accounting and cost or revenue elements in cost/revenue accounting. We can define the length of the G /L account numbers. The maximum length is ten characters. Internally, the system keeps the account numbers with a ten character length.