Exit or Badi used for G/L Block in Tcode FS00,FS02

Hi all,
Is there any User Exit or Badi available to block the G/L Account at company code level while create or change.
Pls reply.
Thanks in advance.

You can go for implicit enhancements.In case no badi or exit is avaiable.

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    Have a look at below link,
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    hi,
    u can use it.
    u can use this exit also.
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