The chart of accounts list is a directory of all charts of accounts that can be used in a client. You enter all the charts of accounts that you require for your company in this list. In the FI system, you can use as many charts of accounts as you require within a client. You can thus meet the varying needs of the individual company codes regarding the chart of accounts structure. The following characteristics of the individual company codes could, for example, place various demands on how the chart of accounts is set up: -Location (country) -Branch