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How to determine tables required for Financial reporting

Hi Experts

I am just working on POC of HANA and would like to know how to find the base table which I should consider for creating Financial reports ie P&L and BS ..

Is there any standard document which I can refer..

Lets say according to below post for COPA , how does he know table CE1IDEA and CE2IDEA are tables require for COPA transaction values or attribute view tables..

COPA E2E Modelling Scenario in SAP HANA Part_1

Thanks!!

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