Business scope refers to the organizational unit of financial accounting, which represents the independent scope of operations and responsibilities in the organization. Financial accounting transactions can be assigned to designated business areas. Business Area (Business Scope) is the organizational unit of External Accounting determined based on the unit's Business Segment or Business Area domain. After setting and enabling the business scope, all records entering the financial module must specify a specific business scope from the business scope dimension. Therefore, financial statements (Financial Statements) that meet internal purposes (Internal Purposes) can be issued based on the business scope. However, the setting and enabling of this organizational unit is optional.