How to create BED G/l account

Dear All,
When Im create a excise able PO at the time of PO no error message comes but at the time of MIGO when i check no error message comes when post it
run time error comes account 78000100(BED) in company code abcd can not be directly posted to
Account 78000100 in company code abcd is marked as a reconciliation account for account type 'A' and can not therefore be directly posted to.
Regards
Amin

Dear,
After  transaction FS02 enter GL 78000100 click on control data keep Recon account for acct type blank and then go to create/bank/interest tab and deselect Post automatically only box.
at the time of migo
run time error message comes
field asset is a requored field for GL account company code 78000100
the value for field " Asset" in the interface to financial accounting is an initial value but you are require to make an entry in the field selection for GL  account   78000100 in company code linked to field selection for posting key "40" .
Regards
Amin

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