PL Groups is one of the above options is which you can classify your GLs for reporting Purposes. These are used in the GL Account Maintenance. The system is installed with default P & L Groups such as Cost of Sales, Sales and Expenses to name a few. Groups are used for reporting purposes i.e. Profit & Loss report will print in group order. 

To add a group enter the next number and a group description. P & L Groups also have a Sequence, this is to print the group in the correct order on the Profit and Loss report

i.e. Sales, Other Income, Cost of Sales then Expenses.