I Found this solution in sap note 33666 .
Creating invoice: You want to post back into the past year. In this case, an automatic balance carried forward should be made by the system. This may lead to error message GI251 'Local chart of accounts &, profit and loss account type not supported'.
The field BSEG-GVTYP is not supplied correctly. This may cause problems in later applications (for example, Profit Center Accounting).