Hi.
This stuff is the link between accounts in CO and the PS InfoSys. The role of CO consultant, depends on what you talk with the PS boy. Im in the process of learning PS and i think this activity is more related with controlling (most PS dont know about accounts)
For info, check in the marketplace note 676123
Also Check info about tcodes OPI1 OPI2 OPI4 OPI5 and table RPSC
In the SAP Help, the info is under the Information system of PS.
Arturo.