What is the meaning for consumption account?-- Please explain

When doing BDC , I am getting an error message
S06138--> Not possible to determine a consumption account.
How to rectify this error?
I am new to PO. So please explain me guru's..

Try to pass the error number into this function module
  data: msgtext(100).
    call function 'MESSAGE_TEXT_BUILD'
      exporting
        msgid                     = 'QV'
        msgnr                     = '116'
   MSGV1                     = ' '
   MSGV2                     = ' '
   MSGV3                     = ' '
   MSGV4                     = ' '
     importing
      message_text_output       = msgtext.
just try this functiom module.
you may see the reason in msgtext.
kaki

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