Controlling G/L Account Postings in Funds Management 
You can control G/L account postings using:
SAP status management
Allocation of authorizations
Status management is used in the SAP system to control commercial transactions. This is effected by the allocation of one or more statuses to an object. Status management is available in Funds Management. You can use it to control commercial transactions by assigning one or more statuses to a master data object (combination of funds center/commitment item/fund). A status can permit or forbid a commercial transaction, or have no effect on it.
The funds center, commitment item, or fund to which you want to post must thus have the status which allows G/L account postings. You can make G/L account postings if the system status is set to Released . For more information on status management, read Status Management .
You can also use authorizations to control who can post to particular objects (commitment items, funds centers, funds). For more information on allocating authorizations, see Authorizations .