In SAP Financial Accounting, which combination correctly describes how many charts of accounts a company code can be assigned and of what types?

Introduction / Context:
Charts of accounts define the structure of general ledger accounts in SAP. Each company code must be assigned an operating chart of accounts and may also be linked to a group and an alternate chart for consolidation and local reporting needs. This question checks whether you know the valid combination of chart of accounts assignments for a single company code in SAP Financial Accounting.

Given Data / Assumptions:

span style="display:block;">- Each company code needs an operating chart of accounts for day to day postings. - A group chart of accounts may be used for consolidation across several company codes. - An alternate chart of accounts may be required for local reporting in some countries. - The question asks which combination of these can be assigned to a company code.

Concept / Approach:
The operating chart of accounts is mandatory for each company code and defines the primary list of accounts for posting. The group chart of accounts is optional and serves for group wide reporting with a uniform account structure. The alternate chart of accounts is also optional and can support different external reporting structures for specific local requirements. SAP allows one of each type per company code, ensuring clarity and consistency. Multiple operating or multiple group charts of accounts for the same company code are not supported because they would create ambiguity in account determination and reporting.

Step-by-Step Solution:
Step 1: Recognize that each company code must have exactly one operating chart of accounts to be able to post general ledger documents. Step 2: Understand that a company code may be linked to one group chart of accounts that serves consolidation needs. Step 3: Note that a company code may also be linked to one alternate chart of accounts for additional reporting requirements. Step 4: Evaluate each option and see that only option a allows exactly one of each type, which is consistent with SAP design. Step 5: Conclude that option a is the correct answer.

Verification / Alternative check:
In SAP configuration for company codes, you can see fields for operating chart of accounts, group chart of accounts, and alternate chart of accounts. These fields do not allow multiple entries; each is a single value. Attempting to assign more than one operating chart or more than one group chart to the same company code is not supported. This confirms that a company code can have one operating, one group, and one alternate chart of accounts, as described in option a.

Why Other Options Are Wrong:
Option b is wrong because a company code cannot have many group charts of accounts. Option c is incorrect because SAP does not allow multiple operating charts of accounts for a single company code. Option d is incomplete because it excludes the possibility of assigning a group chart of accounts, which is supported and often used in group reporting scenarios.

Common Pitfalls:
One pitfall is confusing the purpose of operating, group, and alternate charts of accounts and trying to use them interchangeably. Another mistake is designing too many charts of accounts across the system, which increases maintenance effort. By understanding that each company code uses a single operating chart, and optionally one group and one alternate chart, you can design a cleaner and more manageable account structure.

Final Answer:
The valid combination is that a company code can be assigned one operating chart of accounts, one group chart of accounts, and one alternate chart of accounts. Therefore, the correct option is One operating chart of accounts, one group chart of accounts, and one alternate chart of accounts can be assigned to a company code.