Account has been posted to; hold balance sheet adjustment

What causes this issue?

The open item account in which you want to change the reconciliation
account has been posted to.
By changing the reconciliation account in the open item master record
the proportionate values from the items open at the time of change are
not posted to the new reconciliation account.

System Response

The system issues an error message and will not allow you to continue with this transaction until the error is resolved.

How to fix this error?

On the balance sheet key date the open items from the old
reconciliation account are allocated to the new reconciliation account
using adjustment accounts. This allocation is carried out automatically
when you create a sorted list of receivables and payables using report
SAPF101.
The postings necessary are only carried out for G/L accounts and are
cancelled on the first day of the subsequent month (balance sheet
adjustment posting).

Error message extract from SAP system. Copyright SAP SE.