Company Code in T001 but not T880?

Hi,
I am abapper and need some advice on HR company code config. I have searched the forum but could not find exact answer.
There are company codes which exist on T001 but not on T880. Am I correct in saying that these T001 codes must have been  maintained via SM30? I assume so because I cannot find SPRO path that would update only T001 and not T880 i.e. I see there is ES -> Definition -> FI -> Define company, but this updates to T880.
Is there any logic as to why company codes are created only on T001 and not T880? (I am trying to understand why this is set up as such).
If company codes are created via SPRO path above would they appear in both T880 and T001?
All advice greatly appreciated.
Kind regards,
Warren.

Hi,
FYI :
A company is an organizational unit in Accounting which represents a business organization according to the requirements of commercial law in a particular country.
A company can comprise one or more company codes.
All company codes for a company must work with the same operational chart of accounts and fiscal year. The currencies used can be different.  It is prepared to show different balance sheets.
In HR, it is assinged to Personnel Area in table V_T500P from where it is displayed in IT0001.
All the best.
Santosh

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