2473238 - Error M8147 in CKMLCP post closing in S/4HANA 1610

In S/4HANA 1610 environment, error message Error M8147(Account determination for entry & not possible) occurs in "Post Closing" step in T-code CKMLCP.
The error occurs for following keys:

1. AAAA GBB XXXX ___ YYYY
2. AAAA GBB XXXX AUI ____

AAAA = Chart of account
XXXX = Valuation grouping code
YYYY = Valuation class

• SAP S/4HANA 1610

M8147 M8 147 CKMLCP CKMI closing document post posting FI GL G/L account accounts month end revaluation revaluate material consumption CO assignment balance parallel server group number tasks lock block performance runtime CKMLPP status 70 CKMLMVADMIN inconsistency inconsistent inconsistencies incon CO-PC-ACT Actual Costing Material Ledger ML error , KBA , CO-PC-ACT , Actual Costing , Problem