In tcode OBYC there is an account linked to UMB, but I believe this link is standard, because this account does not exists in our chart of accounts.
The error message is M7 054 and has the following text:
Diagnosis
The G/L account entered is not included in the chart of accounts for your company code.
Procedure
If the system has determined the G/L account, the system setting is faulty. Contact your systems administrator.
If you have entered the G/L account yourself, correct the input. Copied from M8043