In SAP S/4HANA, a G/L account master record is structured into segments. The chart of accounts segment contains data that is valid for all company codes using that specific chart of accounts. The Account group is a mandatory field at this level, controlling the number range and field status for the G/L account. The G/L account type (e.g., Balance Sheet Account, Primary Costs or Revenue) is also defined at the chart of accounts level, determining the account's fundamental purpose and its integration with the universal journal.

B. Account currency: This is defined in the company code segment of the G/L account master record, as it is specific to how the account is managed within a particular company code.

C. Functional area: This field, used for cost of sales accounting, is maintained in the company code segment of the G/L account master record, not the chart of accounts segment.

1. SAP S/4HANA Help Portal

"G/L Account Master Data in the Chart of Accounts": This document explicitly lists the fields maintained at the chart of accounts level. It states

"The chart of accounts segment of a G/L account master record contains the data that is valid for all company codes

such as the account number

the G/L account type

and the account group."

2. SAP S/4HANA Help Portal

"G/L Account Master Data in the Company Code": This source details the fields specific to the company code segment

confirming that "Account Currency" and "Functional Area" are maintained at this level. It notes

"The company code specific area contains data that can vary from one company code to the next

for example

the account currency..."

3. SAP Press

"SAP S/4HANA Financial Accounting Certification Guide: Application Associate Exam" (4th Edition): In the chapter on General Ledger Accounting

the structure of the G/L account master record is detailed. It clearly delineates the chart of accounts segment fields (including Account Group and G/L Account Type) from the company code segment fields (including Account Currency and Functional Area). (Chapter 3

Section 3.2.2 "G/L Account Master Data").