If the company was already set up and the company numeric codes already created and you may just copy an existing company code to copy an existing company code using transaction EC01.
But if you want to create and setup a new company from scratch from a 'blank sheet' in SAP R/3 and then create the first set of Books.
Go to Tcode OX02
or
SPRO -> Enterprise structure -> Definition -> Financial Accounting -> Edit, copy, delete company code.
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