Solution : https://service.sap.com/sap/support/notes/134752 (SAP Service marketplace login required)
Key words : 
account 220000 accounting transaction     2000         interest indicator + company code              +            business area      +  debits                    40   1            interest paid   credits                    50  2            neutral interest paidthe interest posting, company code, compound interest calculation interest calculation, business transaction, interest paid posting, additional key words cjz1, debits/credits exceeds, aggregated debits/credits, result determination actual interest, business area
Related Notes : 
       
| 701077 | FAQ 2: PS Period End Closing | 
| 536496 | Composite SAP note on period-end closing (general) | 
| 494487 | Project System: Consulting notes | 
| 208128 | Interest on investment measures with AuC too low |