Company code clearing account for 1& 2& is not defined

What causes this issue?

Company codes &V1& and &V2& are involved in the transaction to be
posted. For this reason, clearing entries must be generated between
these two company codes. The accounts to be posted to have, however,
not yet been defined within Financial Accounting configuration.

System Response

Posting cannot be carried out.

How to fix this error?

Procedure for the system administrator: Determine which accounts are to
be posted to for the company code clearing.
IF &DEVICE& = 'SCREEN'
<DS:TRAN.OBYA>Proceed</>
ENDIF

Error message extract from SAP system. Copyright SAP SE.