Hi Imran,
There is no Business Content for CO-PA, only a demo InfoCube. The reason is that you can customize CO-PA with your own Characteristics and Value Field (i.e. Key Figures).
However, you can generate your own DataSource; go to the BW IMG: t/code SBIW.
Although I don't have a system in front of me right now, the menu path is something like: Plug-in > Controlling > Profitability Analysis.
Here you can click on the various Help icons next to the menu nodes to get on-line help.
In the end you are able to generate a CO-PA DataSource which starts with 1CO_PA.
Of course you can reuse existing Characteristics (e.g. 0MATERIAL, 0SOLD_TO) but with Key Figures very often you will have to create custom Key Figures.
Best regards,
Sander