Control user access to FBL3N by cost center

Hi Expert,
Need your advice.
Our user wish to control the staffs access to FBL3N by cost center.
This is due to the FBL3N contains salaries posting for different department. 
However the FBL3N GL listing report also contain documents without cost center.
Any ideas how can we perform the control ?  If the FBL3N can amend with include cost center as checking, for the rest of GL without cost center, is it accessible by all users ?
thanks.
rgds,
tee

Hi Experts,
Sorry for misleading.  Initiate the request was to retrict the access with cost center object, since it is not possible.  So we will advice the user to restrict the GL access.
Just need to confirm, can we modify the FBL3N object F_BKFP_BES : Account authorization for G/L accounts from Check to Check/Maintain ?  So that we can assign certain GL only accessible by normal users.
And any impact on this once the changes is make ?
thanks.
rgds,
tee

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