Share Groups Work same as Share accounts but with this all the accouts also share under that particular  Group, with this you do not need to share many account to a single person.

Don't wary this is also share with only view permission so shared person not able to do any thing.

Use case:
If you have sales team and every sales guy have different customer. so you can divide customer as per sales guy under a group and share that group to sales guy.

So now he have following access.
#total outstanding
#customer vise outstanding
#Historical Transaction
#total sales
#customer vise sales
#total purchase
#customer vise purchase
#invoice
#export ledger
#email ledger etc.

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