List of GL accounts without posting

Hi Guru,
Appreciate if you could help me.  i need to get all the list of GL Accounts without postings but how?
Appreciate the response
thanks in Advance

Account balances could be ZERO, but that does not mean that there are no transactions for that accounts,
there could be a debit and credit, but still the could be zero.
The question requires the assets without posting throughout the life.
Whereas F.01 only looks for two particular years.
The best way I can assume is BSEG (if you have millions of records) - then check the cost benefit analysis of finding accounts without posting. If you get one or two accounts at the end of analysis, what you are going to achieve, it is simply just blocking them. But consider the amount of stress system would take.
If you have few throusand of BSEG records then import to excel. - Put Pivotal Table on Column GL Account.
Then take a file from F.10
Then have VLOOKUP to find which accounts are not used.

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