A brief introduction of divisions is given below −
Sections are the logical subdivision of program logic. A section is a collection of paragraphs.
Paragraphs are the subdivision of a section or division.
It is either a user-defined or a predefined name followed by a period,
and consists of zero or more sentences/entries.
Sentences are the combination of one or more statements.
Sentences appear only in the Procedure division. A sentence must end
with a period.
Statements are meaningful COBOL statements that perform some processing.
Characters are the lowest in the hierarchy and cannot be divisible.