Hi Daya Ram,
Please follow the following:
SPRO>Financial Accounting> General Ledger Accounting>G/L Accounts>Line Items>Display Line Items with ALV> Define Special Fields for Finding and SortingSIMG_CFMENUORFB2O7R3
Then add field BSEG-HBKID.
It will be available in your line item display in FBL3N.
Regards,
Unnivel