Configuration G/L Account Code for multi-Company

Hi Expert,

Our customer need to create G/L account for multiple companies using the same COA.

How do I configure some g/l accounts in the same chart of accounts to use for multiple companies?

Such as: Account code 1010001 , 1010002 , 1010003 used for company A. Account Code 1010001 , 1010003 used for Company B and Account Code 1010002 must not be visible.

please suggest if by design can do above requirement or workaround for this case.

Thank you for your help.

Best Regards,