SAP CO-PCA: Profit Centre Accounting Purposes

1. Represent the lines of business on which the costs and revenues are aggregated.
2. Lowest Organizational Level where a Trial Balance can be generated from SAP R/3.
3. Replaces Business Areas. If there is no Business Area concept maintained in that particular client. 
4. Profit Centre Accounting is the source for many other reporting systems.
5. Postings made in PCA are real-time with the exception of AR and AP; these balances are transferred to PCA at month end
6. All Financial Postings will require assignment to a Profit Centre.