Mapping and designing COA

Hi friends,
Can anyone please tell me what does someone mean when he say designing COA.
Please share some knowledge on difining ,developing ,mapping COA interfaces with legacy systems.
Thanks

Hi,
I am not clear on requirement.  Is this creation of COA based on legacy?  or setting up the new interfaces to SAP for creating / modifying the GL Account master data from legacy?
Regards,
Sreeni

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