ECC means Enterprise Central component.

SAP R/3 4.7 is based on the 3-tier architecture. SAP is continuously upgrading the software, which is
called as release versions for example SAP R/3 4.6C, SAP 4.7....

Now SAP evolved into using the Internet technology and is called as service oriented architecture
(SOA). There are lots of functionalities available in ECC 5.0 and ECC 6.0 compared to R/3 in integrating
with other systems. Probably to understand the specific release dependent changes, you can go thro
the help documentation. For example to understand the diff between ECC 6.0 and ECC 5.0 please go
thro the link:

Release Notes for SAP ERP Central Component (English) – Click here

Some of the differences in SD Module are:

1. Document Flow

In ECC 6.0, the flow of sales documents is seen much better and improved as compared to 4.6C. Once
you look at the screen, you will clearly figure out the difference.

2. Sales Order Look and Feel

There are more tabs in ECC 6.0 for Item Level Details.
The Sales Doc. appears as supremely perfect.

3. ECC 6.0 is built on Net Weaver Technology (that possess SOA i.e. service oriented architecture),
Hence more reliable and improved as compared to previous one.

Release Notes for SAP ERP Central Component (English) – Click here

Some of the differences ABAP Module side:

1. For installing ECC 6.0 you required a solution manager key. With out solution manager
key you cannot install ECC6.0.
2. ECC 6.0 is called net weaver component here you have ABAP+JAVA stack & for
installing 4.6 you don't require solution manager key. It only having ABAP stack.
3. ECC6.0 supports UNCODE & 4.6C supports NONUNICODE.
4. Major difference is ECC6 is net weaver product having WASJAVA+ABAP - secondly
support Unicode apart from this we have other diff. you can get from master guide
from service.sap.com/instguides.
5. In terms of ABAP some function modules are obsolete in 4.7. e.g. WS_UPLOAD, WS_DOWNLOAD
etc. You can find the list of obsolete FMs in the table RODIR. These need to be replaced in the
ECC System.
6. Also ECC is very strict in case of EPC Errors. You need to check the EPC and remove the call
function interface errors where it says SLIN observes catching of a runtime error. These might
work with no issues in 4.7 but will short dump in ECC.
7. If you are doing to a Unicode conversion also. You need to check the transaction UCCHECK for
Unicode errors. You also need to replace obsolete statements like >< and => , =< etc.
8. If you want to know more ABAP changes go to transaction ABAPDOCU and there is a node ABAP
Changes by Release. You can see more ABAP Changes version by version here.
 9. ECC is more towards OOPS concepts, ECC is very developer friendly
10. It has new debugger.
11. New Enhancement Framework is introduced in ECC.
12. It is more efficient to use Adobe forms in ECC.
13. 5.0 ECC - Build in Net Weaver Platform & 6.0 ECC - Build in Net Weaver Platform with Solution
Manager
14. ECC has new options in BADIs where you can create your own badis and implement it.
15. You have new concept called Implicit and explicit source code plugins in ECC.
16. Has webdynrpo component accessible from SE80 transaction Itself.

Some of the differences FI Module side:

1. ECC 6.0 enables Business area posting - Segment reporting made easy.
2. Profit center accounting is through new GL.
3. Document splitting: Split of entry to post assets and liabilities to respective profit centers.
(Balance sheet items)
4. Enables commitment of FM, improved CRM feature & Mobile sales feature

Here are the list of Transactions not their in ECC 6.0

QAS1 Download Insp. Specs. (Obsolete)

QAS2 Download Basic Data (Obsolete)
QAS3 Upload Results (Obsolete)
QAS4 Upload UD (Obsolete)

WLF1K Report used to generate WLF1K is: SAPLWLF1

O07C Report used to generate O07C is: SSFPSEMAINT

Check the below links to download the PDF files for the release notes of MM Module:

ECC 5.0 - MM Module Release notes

SAP R/3 MM Module Release notes

Some of the differences Basis/Technical Module side:

If you're "Basis/Technical", focusing on the underlying technical "Basis" or "NetWeaver" versions will
help you stay on the right track. Technically, ECC 6.0 is 2 "technology" versions higher. Following is the
terminology/version information for the last 3 ERP product versions:

SAP R/3 Enterprise (4.7x)

SAP BASIS 6.20

SAP ERP 2004

SAP NetWeaver 2004 (BASIS 6.40)
ECC 5.0

SAP ERP 2005

SAP NetWeaver 2004s (BASIS 7.00)
ECC 6.0
The main technology feature delivered with NetWeaver is the integrated J2EE engine (Web Application
Server Java).

You can use the below link for finding the differences between the 2 versions.
http://solutionbrowser.erp.sap.fmpmedia.com/

Can find the difference in release notes of each SAP version. Here are the links.

http://help.sap.com/saphelp_47x200/helpdata/en/fc/e3003deddfae4de10000000a114084/frameset.ht
ml

http://help.sap.com/saphelp_scm50/helpdata/en/28/b34c40cc538437e10000000a155106/frameset.ht
ml

The differences between R/3 and ECC broadly are as follows:

1) R/3 was based on client-server architecture whereas ECC is based on SOA
(Service-Oriented Architecture). If you are not technically inclined, like me, this
means that R/3 focussed on the enterprise itself. ECC serves as a platform for
connecting SAP and non-SAP systems within the same system landscape i.e.
an organization can have SAP and non-SAP systems and they can
communicate with the help of SAP ECC.
2) SOA-based systems can be accessed from the internet much more easily.
If you are a business partner (a supplier or a customer) and the other
company has SAP, it is much easier to share data or communicate now. For
example, vendors can see PO status, send order confirmations, prepare
invoices etc. and update the host or back-end SAP system of the customer.
Formerly, vendors would send a paper document and the customer would, in
turn, update his system manually (to put it a little simplistically).
3) SAP may now be accessed through a mobile phone - a feature found much
useful by people like repair technicians who ar eon the move and need to
access / communicate with SAP but do not have access to a PC or a laptop.
4) Now it is possible to purchase using a web-based catalog. I do not know if
this was possible before.
5) MDM (Master Data Management) feature helps connecting master data if it
exists in different formats, especially useful in Merger & Acquisitions
situations.
6) Portals enable single entry to a number of applications (SAP and non-
SAP). Employee Self Service is an example.
This is only in MM. There must be scores of such things in other modules also