When running DBUG for for FKK_HKONT_CHECK system was checking:
I_CHECK_XSPEB = 'X'.
But the marked X wasn't putted directly in programm.
So was needed to change default with marked X once FM started.
*------- Hauptbuch bebuchbar ? -----------------------------------------
IF LOC_FKKHKONT-MITKZ NA ' AV'
OR LOC_FKKHKONT-MITKZ EQ 'V' AND I_FOR_FKKOP = SPACE
AND I_IGNORE_ACCT_TYPE = SPACE
OR LOC_FKKHKONT-MITKZ EQ 'A' AND I_ASSET_FORBIDDEN = 'X'
OR LOC_FKKHKONT-MITKZ EQ 'A' AND I_FOR_FKKOP = 'X'
OR LOC_FKKHKONT-XSPEB NE SPACE AND I_CHECK_XSPEB = 'X'.
MESSAGE E205 WITH I_BUKRS I_HKONT.
ENDIF.
Now it's works.