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COA Ledger association and structure

I'm new to SAP and am trying to figure out how the ledger is associated to the COA? I am also trying to figure out how the COA is structured? My previous financial software used segments and segment values, it's looking a bit like this is different. Any insight would be greatly appreciated.

-Couldn't find the tag for the SAP ERP Financials so if there's a better tag to do, I will do that one! Thanks!

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