Solution : https://service.sap.com/sap/support/notes/809831 (SAP Service marketplace login required)
Key words : 
financials extension - ea-fin, /3 enterprise extension set function, sap application menu, sap reference img, manual accruals reason, terms accrual engine, extension set, manual accruals, /3 enterprise release 4, accrual engine
Related Notes : 
       
| 823533 | FB2E: Missing menu paths for Intercompany reconciliation | 
| 633924 | Accrual Engine: Additional documentation |