Change Reconciliation Account of Customer Master

There is no problem to change the account number in the vendor or customer master
data, that is :
All Document Items that were created in the old account will be posted in the same
old account when you have a payment posting, compensations, etc.
All document created after the change will be posted in the new account as well as the
payment postings, compensations and others.
The system will separate the postings in accordance with the moment at the
documents were created.
You can do a test in the development client before you do the change in the
production.
For example :You can create a new reconciliation account because you want the G/L accounts to
separate out sales. Just switched the setting in Customer Master and off you go. SAP
will recognized the old account for the old postings and used the new account for any
new postings.
Here is the official SAP help on the subject:You should run balance sheet adjustment program after any reconciliation account
change.
The system performs any adjustments required due to the change of reconciliation
accounts or G/L accounts. The items from the old reconciliation accounts are allocated
to the new accounts.
Since you cannot post to the reconciliation accounts directly, the postings are made to
temporary adjustment accounts.
These adjustment accounts should be displayed along with the relevant reconciliation
account in the balance sheet. The postings are then reversed after the balance sheet has
been created.

The program for sorting the payables and receivables makes the necessary
adjustments automatically. This means that you have to define the adjustment account
numbers and the posting keys for these postings in the system.
If you purchase and install the FI-LC Consolidation application and have bought up a
previous customer or vendor (thus also taking on his/her payables and receivables),
please refer to the note in the report documentation on changed reconciliation
accounts. To define the account numbers, select the activity Define adjustment
accounts for changed reconciliation accounts in the Accounts Receivable and
Accounts Payable Implementation Guide.
You should only run this program if your new reconciliation account is classified
differently from the original in your FS. e.g.. AR to Intercompany accounts. It will just
reclassify the existing balance. The line items will not be transferred. If not then no
need to run the program at all.