Solution : https://service.sap.com/sap/support/notes/71794 (SAP Service marketplace login required)
Key words :
subsequent debit balance sheet, business area unequal space, customer-specific source code, profit center unequal, documents consisting exclusively, additional key words, 5f sapf180 sapf180a, utilities -> online manual, dummy profit center, account line items
Related Notes :
48657 | SAPF180: Division of G/L accounts |
27036 | Business area in company code clearing item |