Solution : https://service.sap.com/sap/support/notes/666078 (SAP Service marketplace login required)
Key words :
general ledger account, runtime error due, fi-ca system, early callup point, extensive memory consumption, memory problem, posting date, document list, terms fpt5, rfkkgl30 reason
Related Notes :
| 694970 | Document list: Performance and termination 'SYSTEM_NO_ROLL' |
| 669012 | FPT5: ABAP short dump due to memory problem |