Profit and Loss Statement
Period Accounting and Cost of Sales Accounting
Definition and Use of Functional Area
Universal journal as single source of truth - Functional Area
Example of Functional Area
![](/service/media/topic/f072ebb7-2468-4b84-9808-3fe43d741bae/F1113_01_en-US_media/F1113_01_en-US_images/Cost of sales accounting.png)
Bike Company
In our scenario for the Bike Company an amount was posted to G/L Account 61500000 (Sales Commission) and functional area YB30 (Sales and Distribution).