How to move items from one account to other account - posting program

Hello,
I have FI documents that are posted on clearing account and on other side to costs. But now I need to move open items from clearing account to new clearing account(s) - something like "rename account". Is there any standard program or do you have any idea for programing a customer program?
Thanks zd.

Hi,
use report <b>rfbibl00</b> with tcode FB05
(look 1st to the documentation of this report with se38/sa38)
A.

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