Hi Faizan,
Understood your query & concern, as per the Single COA designed to multiple company code will mapped like this will helpful for consolidation @group level for all company code level (we have to control on GL'Ac in this case by creating multiple @co code specific)
Ex..with your GL's creation (no problem provided you have enough a/c series under respective head)
| COA Level | Co Code Level | GL Ac |
| Group Op Exp | Ex-From 110012 | To - 110050 |
| 110012 | Co Code A | 110012 |
| 110013 | Co Code B | 110013 |
| 110014 | Co Code B | 110014 |
| 110015 | Co Code A | 110015 |