SD required org units

Hello Folks,
I know the standard SD org units required to be able to use SAP SD.
But are org units Client and Company code optional org units when configuring for SD module? To be able to use just the SD module are these 2 units optional?
I think company code is a must since customer master requires company code.
Why I ask is because my trainer told me these 2 are optional and I noted this down on my notes.
Business area is optional that i know. But is Shipping point and transportation planning points also both optional in SD?
So, kindly just confirm for me please.
thanks.
Tom

Hello,
Pls refer following links :--
http://www.youtube.com/watch?v=IeLWYfrFEIU
client level , company code level , chart of account level
Create client copy
A client is organizational and legal entity in the SAP system. All the business management data is protected here because other clients can not access them. The main objective of the client is to keep the data isolated. The data in a client can be only visible within that client; it can not be displayed or changed from another client. In a physical SAP system there can be multiple clients. Each of these clients can have different objective or each client represents a unique work environment. In a development environment one client can be used as sandbox client (developers learn how to configuration using SAP environment), one can be used as prototype client (users do the customizing according to the companyu2019s requirements and testing) and another one can be used as the master development and configuration client (where the final configuration is done). A client has its own set of tables and user data.  There can be multiple clients in each of the system of SAP system landscape . Customizing is a method in the SAP R/3 system that helps the user to configure the functionality from SAP, according to the customer requirements. When the SAP objects are just used by only one client, we define them as client dependant data. There are some objects as ABAP/4 programs, which are used by all the clients in a SAP system. Those objects are called client independent data. The functional changes resulting from customizing can be client specific (client dependant) or general (client independent). You must know the fact that client independent customizing can create problems if the authorizations and the client strategy are not defined properly. For example if you have three clients in a development environment then the role of each client should be defined properly. One of these three clients should be used for client independent customizing and in other clients, users will not have the authority to do any client independent configuration.
Hope it helps ..
Regards/Rajesh

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