Solution : https://service.sap.com/sap/support/notes/41894 (SAP Service marketplace login required)
Key words : 
abap/4 runtime error raise program_error, additional key words reconciliation ledger, internal table i_cobk, document header table, termination occurs, program saplkalp, prerequisites preconditions, company codes, controlling areas, standard system
Related Notes : 
       
| 46738 | Different amounts with same currencies | 
| 39954 | SAPLKALP: Termination w/stat. objects w/o comp.code | 
| 37276 | Allocation Posting Values Too Large |