A COBOL program is divided into four parts, called divisions. The divisions are the Identification Division, the Environment Division, the Data Division, and the Procedure Division. Divisions can contain sections, which in turn can contain paragraphs. Paragraphs are composed of sentences, clauses, statements and entries.
The general format of a program is:
[ identification division ] [ environment division ] [ data division ] procedure division [ END PROGRAM string_literal. ]
The END PROGRAM statement is optional. If used, it must appear in Area A.