Solution : https://service.sap.com/sap/support/notes/1167546 (SAP Service marketplace login required)
Key words : 
individual line items, incorrect posting key, terms document splitting, relevant support package, general ledger view, short dump table_invalid_index, short dump, entry view, system generates, rare cases
Related Notes : 
       
| 1484185 | Document splitting: Incorrect posting key in New G/L | 
| 1434835 | Incorrect posting key in new general ledger | 
| 1383862 | Document splitting: Incorrect posting key in New G/L | 
| 1275613 | Unjustified error message GLT0 003 |