COA Structure Change

Hi,

I need some information regarding Chart of Account Structure change:

  1. Whether it is possible to restructure COA in case of different COA Structure and Dimension?

  2. At the time of restructure, whether i can merge two ledger accounts in to one ledger account? (many to one)

  3. If possible, What are all the impact on this?

  4. Please any body know the procedure to restructure the different COA in to one.

kindly do the needful