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Difference between Operative COA/group COA/country COA?

Updated May 18, 2018

Hello Experts,

May I know that what is the difference between operative COA/group COA/country COA? 

And what is the use? Kindly assist here.

Thanks in advance.


  • 21 Jul 2015 9:56 am Romil Tripathi Helpful Answer

    The operative COA is the one that system used to find the GL accounts and it is the primary COA the country and group COA is used if the company have a branch in the country and at the same time it makes a consolidated financial statement with the mother company, then the company in the subsidiary company will use the country COA which must be complied with the specific regulations of the country and when you post a transaction at the system u fill the account in the group COA field to comply with the group's used regulations.

    For instance if the company has a subsidiary in India the country COA must comply with the indian GAAP and if the mother company operates in Europe then the group COA must comply with the IFRS.