Solution : https://service.sap.com/sap/support/notes/640113 (SAP Service marketplace login required)
Key words :
update line items, debit/credit side, accounting application checks, sending application sends, prerequisites application design, application design, ac interface, reversal procedure, negative posting, source document
Related Notes :
1023573 | NewGL: Dump ASSERTION_FAILED in G_RWIN_REVERSE |
640252 | Real Reversal not possible, if budgetary ledger is active |