New Operating Unit creation - GL or HRMS

Dears,
Please i ve a great doubt, please advice which is right approach....
Using General Ledger -Accounting Setup manager under Primary ledger there is a option to create new Operating unit by attaching LE and BG.
If i do so i get new OU and my other sub modules in Financials(AP,AR,CM.FA) are operational ...
using HRMS - organization i can designate any Company organization as Operating unit,so that New operating unit would be created this way also.
Kindly advice which is the best way to create new Operating Unit...
and also in Projects implementation setup ...starting organization LOV represent OU from HRMS or org Hierarchy...
Kindly clarify...
Thanks a lot n advance...

I create 3 OUs this using GL > Accounting Setup Manager ... under the primary Ledger (by attaching LE and BG).....but I am not able to find/search that in HR under Work structures > Organization > Description. Although it is available in the LOV while defining the profile option "MO: Operating Unit" ....and it is present in the Database table '*hr_all_organization_units*' too with the 'Type' column as empty (ideally it should be 'OU').
It makes me feel that in any case I would have to create the OU in HR as a mandatory setup!....am I correct?

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