The costs and revenue according to the business area posted by the system is called as Business Area. It is used in Sales Area if the accounts are to be posted according to sales and Plant Division if the accounts are to be posted according to products. The business area is defined in Customizing for Sales. A unit in an enterprise, grouping product and market combinations as homogeneously as possible for the purpose of developing unified business policy. Business Area according to Financial Accounting (FI) defines that the business area is an organizational unit within financial accounting which represents a separate area of operations or responsibilities within an organization. Financial accounting transactions can be allocated to a specific business area.