Solution : https://service.sap.com/sap/support/notes/39954 (SAP Service marketplace login required)
Key words :
abap/4 runtime error raise_exception, additional key words, program termination occurs, program saplkalp, actual posting, account assignment, company code, account postings, internal postings, activity allocation
Related Notes :
41894 | Termination SAPLKALP during intercompany posting |