Group COA....

Hi Experts

I need information regarding Group COA

We create Group COA and assign the same to Operational COA in OB13.

While creating GL master record we assign Group COA GL account No...Do we need to create this Group COA GL account under FS00 for this.

And when we create Group COA ...Do we need to create another Retained Earning account for Group COA.

And lastly please tell me the report to view Group COA

Please give explanation in detail....i dont have any idea regarding group COA.

Thanks in Advance...