Check the implementation presumption of relationship successful App Manage G/L Account Master.
As referenced successful the help.sap.com documentation https://help.sap.com/docs/SAP_S4HANA_CLOUD/0fa84c9d9c634132b7c4abb9ffdd8f06/35e42fcad6e644c5b51f563d...
"Accounts with presumption N oregon I stay successful your lowest strategy and are not disposable successful your higher systems. In a two-system landscape, this means that those accounts marked N oregon I are lone disposable successful your prime system. In a three-system landscape, this means that those accounts marked N oregon I are lone disposable successful your improvement system.
Only those accounts that you acceptable to presumption P are transported to your accumulation system. "
Review documentation successful full.