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In simple terms, Company- This is used as a basis for consolidation purpose only. Company Code : This the legal entity in respect which you have to prepare Financial Statements. Business Area: This represents a separate area of operations . This can be used across all company codes in the client.
Hi Hesham,
Please find the Below Link where you can get full information regarding CLIENT,COMPANY CODE and BUSINESS AREA
Client:
http://help.sap.com/saphelp_c/helpdata/en/e5/aacddb0efbfe/content.htm?frameset=/en/e5/aacddb0efbfe/frameset.htm¤t_toc=/en/e5/d0b4acddb0efbfe/plain.htm&node_id=4
Company Code:
http://help.sap.com/saphelp_c/helpdata/en/e5/aacddb0efbfe/content.htm?frameset=/en/e5/aacddb0efbfe/frameset.htm¤t_toc=/en/e5/d0b4acddb0efbfe/plain.htm&node_id=6&show_children=false
Business Area:
http://help.sap.com/saphelp_c/helpdata/en/e5/a8a4acddb0efbfe/content.htm?frameset=/en/e5/aacddb0efbfe/frameset.htm¤t_toc=/en/e5/d0b4acddb0efbfe/plain.htm&node_id=8
Regards
Sunil
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