You cannot use the secondary costs account type without Controlling

What causes this issue?

You created an account with account type secondary costs. You can only
post to these accounts within Controlling. However, company code &V1&
has not been assigned to a controlling area.

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?

Check your entry.

Procedure for System Administrators

Error message extract from SAP system. Copyright SAP SE.