Hi Vineet,
To answer your question, first I would like to explain you the concept of Chart of Accounts.
COA is not a master data which we can maintain in MDG as it is a transaction data or a customization activity which is generally maintained in SAP ECC.
It is a list of all G/L accounts used by one or several company codes.
For each G/L account, the chart of accounts contains the account number, account name, and the information that controls how an account functions and how a G/L account is created in a company code.
Normally, as suggested by Kiran, we create this only once and hardly change it in future depending on the company code change as it is entirely dependent on company codes.
This is the reason why SAP has recommended the COA to be maintained in SAP ECC rahter than MDG where in the new data model we can only change the Type to SU03.
As such SAP has'nt provided any SAP Note regarding this topic and I am answering this uestion according to my understanding.
If possible you can raise a query to SAP in this regard as i think that they will also answer probably in the same way.
Hope this helps to you.
Regards,
Satyam Rastogi