Hi Prakash,
Do the recording of a balance sheet account in SHDB and pass both P/L account and Balance sheet account in your template and keep P/L account as blank if it is Balance sheet account is 'X' and vice-versa. Please check the below recording marked as bold and pass the values of both P/L account and balance sheet account from the template to XPLACCT and XBILK respectively from you template. you must have failed to bring in the XBILK field to you recording due to which it is uploading only P/L accounts.
perform bdc_dynpro using 'SAPLGL_ACCOUNT_MASTER_MAINTAIN' '2001'.
perform bdc_field using 'BDC_OKCODE'
'=ACC_CRE'.
perform bdc_field using 'BDC_CURSOR'
'GLACCOUNT_SCREEN_KEY-SAKNR'.
perform bdc_field using 'GLACCOUNT_SCREEN_KEY-SAKNR'
'10000000'.
perform bdc_field using 'GLACCOUNT_SCREEN_KEY-KTOPL'
'1000'.
perform bdc_dynpro using 'SAPLGL_ACCOUNT_MASTER_MAINTAIN' '2001'.
perform bdc_field using 'BDC_OKCODE'
'=2102_GROUP'.
perform bdc_field using 'BDC_CURSOR'
'GLACCOUNT_SCREEN_COA-KTOKS'.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-KTOKS'
''.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-XPLACCT'
''.
perform bdc_dynpro using 'SAPLGL_ACCOUNT_MASTER_MAINTAIN' '2001'.
perform bdc_field using 'BDC_OKCODE'
'=2102_BS_PL'.
perform bdc_field using 'BDC_CURSOR'
'GLACCOUNT_SCREEN_COA-XBILK'.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-KTOKS'
''.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-XPLACCT'
''.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-XBILK'
''.
perform bdc_dynpro using 'SAPLGL_ACCOUNT_MASTER_MAINTAIN' '2001'.
perform bdc_field using 'BDC_OKCODE'
'=SAVE'.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-KTOKS'
''.
perform bdc_field using 'BDC_CURSOR'
'GLACCOUNT_SCREEN_COA-TXT50_ML'.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-TXT20_ML'
''.
perform bdc_field using 'GLACCOUNT_SCREEN_COA-TXT50_ML'
''.