Hi Duggineni,
I would suggest you to make a use of Authorization Group in GL Master
F_BKPF_BES
I have create one role ZFAGLBO3, in which T.Code FAGLBO3 is authorized, and users are assigned to this role ZFAGLBO3, now all these users can access all the GL by t.code FAGLBO3, but except for few GLs, in which I have entered Authorization Object "OTHG". So your reqirement was to restrict few GLs in roles, which can be met by using Authorization Object F_BKPF_BES.
In above role you can see highlighted object F_BKPF_BES, have NIL value against BRGRU.
Now I have created one test user, who have this role ZFAGLBO3.
See the results:
All GL master don't have authorization objects, so this user can display the balances.
He can
Note: These user can't display balances in FAGLB03 for few GLs, which is your requirement, that I understand. Just add the any authorization Groups in GL master in this case i have entered in one GL "OTHG", see below snapshot:
When these users of profile "ZFAGLBO3" try to display balances of few GLs who have Authorization Group field filled in master data, system will give below error:
I hope this will clear your understanding, and give you an idea, how you can use this to meet your requirement.
Regards
Javed