A Sales Org is assigned to a company code.
A Division and Distribution Channel are then assigned to the Sales Org (note: these can be assigned to as many sales orgs as you like in as many combinations as you like).
Together, the Sales Org, Division, and Distribution Channel form a Sales Area
Sales Offices are then assigned to the Sales Areas. You can assign a Sales Office to as many Sales Areas as you like. Likewise, multiple Sales Groups can be assigned to a single Sales Office... but also you can assign one Sales Group to multiple Sales Offices.
In summary:
- 1 Company Code : Many Sales Orgs
- {Sales Org, Division, Dist. Ch.} -> 1 Sales Area (you can have as many sales areas as there are permutations of the three)
- Many Sales Offices : Many Sales Areas
- Many Sales Groups : Many Sales Offices