Cost and revenue centers help you maintain accounts of all departments and divisions participating in your business. Using this setup, you keep track of revenues generated by departments and expenses incurred by them. After creating cost centers, you can link them to the main financial accounts in the chart of accounts. This allows you to set a default cost/revenue center for every financial account. When you pick up an account from the chart of accounts during the voucher generation process, these cost/revenue centers come along as default entries to minimize data entry work.