Solution : https://service.sap.com/sap/support/notes/444180 (SAP Service marketplace login required)
Key words : 
transaction mr11 'maintain gr/ir clearing account', terms gr/ir clearing account maintenance, processing log issues error message fi311, filled account assignment fields fistl, gr/ir account maintenance, attached source code corrections, funds center entered/derived, commitment item entered/derived, service purchase order item, account maintenance document
Related Notes : 
       
| 391683 | MIRO: Fields on the G/L account tab |