Hi,
Kindly refer below for all your queries.
1) This error is due to non -zero prefix in your G./L account, pass the G/L account in this form"0000123456"
2) Refer the below OSS Note
1040798 - BAPI_ACC_DOCUMENT_POST: Error message F5 800
3) Refer the below KBA:
KBA: 1825677 - KO88 execution_Error-FI313: No funds center derived in item 00001 (Cmpny Code \ GL Acc)"
4) Assign a CO object for account 43020018 in FS00 or ask your finance team to check in KA03
Rgds,