Dear Tamal,
the reccomandation is to set item management for an account in the standard
way as follows:
create a new account with the correct account assignment. Post your
items to the new account. If you want to use the original account
number, you must bring the account balance to zero, change the account
assignment, and repost the items. You can remove the old items by
archiving the documents.
This function was supported by reports RFSEPA02/RFSEPA03
before Release 4.5A. However, this report is no longer
supported by SAP.
Regarding report RFSEPA02/RFSEPA03, please see the SAP note number 175960.
I hope this helps.
Mauri