The topmost ORGANIZATIONAL unit in SD module is called the sales organization. All the transactions RELATING to selling and distribution of products or services are represented by the sales organization unit. One sales organization can be associated with more than one distribution channel. It is represented by a 4 character CODE in SAP and is ASSIGNED to more than one plant. These plants are in turn assigned to company code. So OBVIOUSLY n number of sales area can be brought under a single company code.

The topmost organizational unit in SD module is called the sales organization. All the transactions relating to selling and distribution of products or services are represented by the sales organization unit. One sales organization can be associated with more than one distribution channel. It is represented by a 4 character code in SAP and is assigned to more than one plant. These plants are in turn assigned to company code. So obviously n number of sales area can be brought under a single company code.