The difference between Functional area and Business area

Business Area:
A business area is an organizational unit within accounting that represents a separate area of operations or responsibilities in a business organization. For example if a company is having several branches in bangalore & mumbai then bangalore & mumbai can be treated as seperate business area.

Functional Area:
An organizational unit in Accounting that classifies the expenses of an organization by functions such as: Administration Sales and distribution Marketing Production Research and development Classification takes place to meet the needs of cost-of-sales accounting.