How to link operative chart of a/c, group chart of a/c to country specific

how we link operative chart of accounts,group chart of accounts to country specific chart of accounts.
how to maintain account groups and accounts to get consolidated report.

Group chart of account is used for reporting purpose only.
business senario
your organization is spread into different countries where by they are legally bound to submitt account at a very detailed level but in other country it may be at a different pattern. what you can do is assign different operational chart of account to each company code (legal requirement) and assign all of those operational chart of accounts to a group chart of account i.e how your organization wants to see the accounts. by doing this you can have the report the way you want them to be regardless what operational chart of account the company code is using
example
your group company want to see salary at   A01101 Employee related expenses
in Asian specific breakup is to be made at 11000 salary
                                                              12000 allowances
in other countries detail is to be given at 11001 Salary officeres
                                                           11002 Salary Staff
in this case you can create 2 different operational chart of accounts for asia and other countries and than assign the same operational chart of account to your main chart of account
remember the group chart of account has to be created as normal chart of accounts
than assign each GL code to group account no
as far as the alternative no is concerned they can only be used for reporting purpose and alternate no helps the user to find the new GL code

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