Account groups determine which fields you can configure on the G/L master record.
The standard SAP require at least two account groups, one for balance sheet accounts and one of the profit and loss accounts.
OBD4 - Define Screen layout per account group (G/L Accounts)
Double click on the line items.
You can define the fields as Suppress, Requried Entry, Optional Entry or Display
After the definition, you can check it with FSP3 - Chart of Accounts display.
SAP Account Group controls the Number ranges of GL A/C.
The status of fields of the master record of GL belongs to company code area.