
Larry C. answered 08/07/19
Computer Science and Mathematics professional
Identification Division - mostly comment-like information such as author, compilation date, etc. Only required entry is PROGRAM-ID.
Environment Division - consists of Configuration Section (comments as to source and object computer) and Input-Output Section (further divided into File-Control (for external files) and I-O-Control (for temp and other such files.)
Data Division - divided into File Section (definition of file layouts), Working-Storage Section (non-file data area), Local-Storage Section (rarely used - fields here allocated and initialized at execution time) and Linkage Section (common data area for called programs.)
Procedure Division - actual executable statements.