3597750 - KI235 error raised even when account assignment is manually entered

KI235 error 'Account & requires an assignment to a CO object' is still raised even when the account assignment, for example, a cost center is manually entered.

SAP S/4HANA Cloud Public Edition

Kindly check whether the account is a revenue account, cost element category is '11' or '12', for revenue postings,
the cost center is not sufficient as a true account assignment, kindly consider to tick 'Profitability Segment' indicator as default account assignment in SSCUI 102639 - Manage Default Account Assignments.  

Also, there could be substitution removing the account assignment in some specific scenario.
Kindly check whether the substitution logic for coding block, check in APP 'Custom Logic'.
In the coding editor, whether below content is missing:
MOVE-CORRESPONDING codingblockitem TO codingblockitemout. 

"MOVE-CORRESPONDING codingblockitem TO codingblockitemout." should always be defined in the first beginning of your substitution,
otherwise, the codingblockitemout-costcenter is empty, and in the next step, it will replace the CS_CODING_BLOCK-KOSTL from manually entered cost center to an empty value and cause the error.

KI235, cost center, account assignment, substitution. , KBA , CO-FIO-CCA-MD-2CL , Master Data (Public Cloud) , Problem