SAP Note 22932 - Validation of HKONT has no effect

Symptom:

Validation of the consumption account (field HKONT) in CO or FI does not have any effect on material withdrawals or invoice receipts, but does have an effect when directly posted in FI (transaction FB01).

Cause and prerequisites

Field HKONT is filled, but not with the consumption account; instead, the clearing account for the invoice receipt is used. In this case, the consumption account is set in field SAKNR.
However, it may also happen that absolutely no account information
exists when the validation is called up. In such a case, neither the SAKNR- nor the HKONT or MSRNR field is filled.

Solution
If you want to check the consumption account, check field SAKNR in the validation in addition to field HKONT. If you are working in the CO application, use the field COBL-SAKNR to define the requirement. If you want to create a validation in FI, use the field BSEG-SAKNR.

Example: Validation line:

COBL-HKONT = '413000' "<<<< before

COBL-HKONT = '413000' OR COBL-SAKNR = '413000' "<<<< after

Note: same for table BSEG

Additional key words

SAKNR, HKONT, material withdrawal