Hi Maran
If you look at the Company Code Global Parameters in OBY6, you will be able to see the Operational Chart of Accounts (which is mandatory) and a Country Chart of Accounts (which is optional). These are the 2 COA that are assigned at the company code level.
There is a third COA which is called the Group COA. For this, go to transaction OB13 and look at your operational COA. In the definition, there is a field Group Chart of Accounts. If the field is filled then this is assigned to your company code as well.
Regards
Sowmya