What do you mean by business area and how can you assign a business area in the SD module? | SAP-SD

  A business area is a subdivision of a company code for accounting purposes. On the basis of the business area, you can draw financial reports. Navigate the following menu path to assign a business area:
=>    IMG -> Enterprise Structure -> Assignment -> Sales and Distribution -» Business Area Account Assignment
The determination rule for Business Area is as follows:
=>    Plant and Item Division
=>    Sales Area
=>    Sales Organization or Distribution Channel or Item Division