GL Account Does not Exist in Chart of Account XXXX while using FB01

Hi Experts,

Its a very urgent issue. Client getting error while posting a journal using FB01 "GL Account Does not Exist in Chart of Account XXXX" .But when 5days ago same posting tried. Its done.i.e 29th Dec 2014.But when it tried on 2nd January 2015 by giving posting date and document 31.12.14 it showing this error.

In other hand when we give any date of 2015 its done again.

Please guide as soonest

Thanks in Advance

Pradipta