Which of the following organizational units are maintained in Management Accounting? Note: There are 2 correct answers to this question.

The Controlling Area is the central organizational unit in SAP Controlling (Management Accounting) and forms a closed system for cost accounting where all internal cost allocations and profitability analyses are performed.

The Operating Concern is the highest organizational unit in Profitability Analysis (CO-PA), a sub-module of Management Accounting, where the market segments are defined and profitability reports are generated.

The Company Code is a legal entity primarily maintained within Financial Accounting (FI), although it links to a Controlling Area.

A Business Area is an organizational unit used for internal segment reporting, typically within FI for parallel financial statements, not a core unit maintained directly in Management Accounting itself.

A Functional Area is used for cost-of-sales accounting in FI, allowing expenses to be classified by function, but it is not an organizational unit of Management Accounting in the same way as a Controlling Area or Operating Concern.