Dear Ruth,
It is equivalent to Materials ( known as material ) only in SAP Business ByDesign. And you can create material master data in SAP Business ByDesign via Product Portfolio, Product Data and Product and Service Portfolio work centers -> Products View. In SAP ByDesign you have work centers and views to set up the master data instead of T-code in R/3.
Best Regards,
Kopal Upadhyay
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