Create Sundry Debtor account

T.code Fs00

it is balance sheet account 

under current asset group , this account is linking account with FI-GL and FI-AR

In SAP it is called as reconciliation account (recon. A/C)

Give the GL account no.                 :any number under current asset

Company code                                 :your comp. code

Select create gl account

select account group : current asser

select balance sheet radio button

 short text and GL account long text to Sundry Debtors

Select control data tab

select reconciliation account for account type to customers

select sort key to 031 customer number

Select Create / Bank / Interest tab

Field status group                            :G067

Save