Your question seems a little general. There is a lot of docmentation on the net for explaining the sales structure. However, you a small overview.
A company can have several company codes which form legal organisations each having to maintain balance sheets & other financial statements for legal requirements. Each company code can sell through several sales organisations located at different locations in the world. Sales Org. forms the highest level in the sales processes and every sale takes place from a sales org. So, a company code can have several sales org. Now, you can sell products by either whole sale, or retail or any other way by which you approach a customer, that is called a distribution channel. You assign a distribution channel to a sales org. Products that you sell can be classifed into divisions. You can assign divisions to sales org. All these three together form Sales Area. This is the most basic org. structure of any company fro sales view point. You can look at the settings using spro ->Enterprise Structure ->Definition and also at, Assignment.
Please reward points if helpful. Thanks.
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