Solution : https://service.sap.com/sap/support/notes/120034 (SAP Service marketplace login required)
Key words : 
statistical postings' additional key words wbs element, select 'goto -> transaction control', business transaction rfst - 'fi, menu 'edit - transport' ensure, system status i0235 nomp, system status maintenance, table tj07 remove, status nomp, status i0235, transaction bs32
Related Notes : 
       
| 142561 | System status I0235 | 
| 113347 | Down payment process. as of Release 4.0x (standard) |