GL Migration from Classic GL to New GL using ABAP code

Dear Experts,
                    In this scenario, I am trying to develop ABAP Program which will Transfer Documents from GLT0 to FAGL* Table, i want to take opinion about
Is it feasible to update Database Table using ABAP Query(Using INSERT, UPDATE or MODIFY)?
What are possibilities of Database get into inconsistent state?
Any other factors I must consider during this task?
Regard,
Pritesh Raut

Why do you want to reinvent the wheel?
Look at some documentation like
Migration to New General Ledger Accounting (General)Quick Migration for Basic Scenario
1070629 - FAQs: Migration to General Ledger Accounting (new)
Mastering the Implementation of General Ledger Functionality in SAP ERP Financials
Regards,
Raymond

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    Mastering the Implementation of General Ledger Functionality in SAP ERP Financials
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