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

In S/4HANA 1610 environment, error message M8147: “Account determination for entry & not possible” occurs in "Post Closing" step of transaction 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, CKMLCPAVR. , KBA , CO-PC-ACT , Actual Costing , Problem