Creating a new chart of Accounts within R/3 4.6

What is the path I need so that I can create a new Chart of Accounts for a newly created company, in Financials.  I want to create a new startup set of books, i.e. Profit and Loss account, the Balance Sheet, and set up the General Ledger with the initial Capital accounts..  The Company code has already been created, but that is all.
The path headings in my course manual for R/3 are out of date and totally different to R/3 4.6.

Hi,
Path for creating chart of accounts is
1)SPRO>financial accounting>General ledger accounting>G/L accounts>Master recards>Preparations>Edit chart of accounts
2)Assign chart of accounts to comapny code
)SPRO>financial accounting>General ledger accounting>G/L accounts>Master recards>Preparations>Assign company code to chart of accounts.
Note:- We can assign one chart of accounts to several company codes

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