Hello Mahesh,
Seems you did not create the PRGCAL statement account type in chart of accounts. So pls create the same in OB53. Before that you must first create chart of accounts & assign the same to company code - OB13, Define GL account group -OBD4 and define the retained earnings account in OB53. For this, you have to define PRGCAL statement account type in OB53 - (Automatic posting - accounts). Specify an indicatory such as x or y in the account type and specify a balance sheet account (retained earnings account - reserves and surplus account group) in the account column.
Then after specifying the account. You have to first create that account in FS00 as retained earnings account. Then you can create your regular GL accounts.
I hope it clears! Please let us know do you still face any issues.
Thanks & Regards,
Lakshmi S