GL Account is not getting picked by billing document

Hi Gurus,

one new GL account is set up by our FI team for a accrual condition type.

case 1:

Now when i have cancelled the previous created billing doc and trying to create again then the new GL account is not getting picked.

case 2:

Whereas when am doing the complete process flow like sales order creation, delivery and billing then the new GL account is getting picked.

Could you please let me know what would be the reason for this, why its not getting picked in first case.

Thanks,

Ashi