In the following transaction you are able to define additional ledgers which could be used for parallel accounting. The additional ledgers could have different currency, fiscal year variant and posting period variant.
IMG Path: Financial Accounting (New) -> Financial Accounting Global Settings (New) Ledger -> Define Ledgers for General Ledger Accounting
When you open the transaction you will see the existing Ledgers where one is defined as Leading.
If you want to add new ledger, you will see following screen after hitting “New Entries” button.