Due to inconsistencies between GL and AA Accumulated Depreciation, you tried using transaction AS92 but the field Accum Deprecitaion is in Gray (display only).

It give a message Transfer Date XX.XX.XXXX is earlier than the last day of previous year
 
Check the transfer date in the IMG. Legacy data transfer is normally performed at the end of a previous fiscal year or within a current year. For example: if the trasfer date is set to 6/30/2001 and I'm in fiscal year 2003 [fiscal year 2002 is already closed], I will get the same message " Transfer date is earlier than last day of previous year - the previous year meaning 06/30/2003 and transfer date set 06/30/2001. Check to ensure that you want to transfer at the end of a fiscal year. If not, you have to change the trasfer date which is already set-up in the system. Once the transfer date is corrected, the accumulated depreciation field is open for changes.

In this case the transfer date is on 31/8/02.  Last day of previous financial year is 30/01/02.   Current depreciation has been posted to this asset (from 30/9/02 onwards) but I need to change the accum depreciation on 31/8/02.

I have encountered this problem before. These are the steps that I did:

(1) Always assume AA figure is correct as AA is very controlled system and sub-ledger. Should whatever posted in AA will be posted to G/L. But in G/L , we can always do the adjustments.

(2) Compare program RAGITT01 (click posted depr.) and RFBILA00. Check for accumulated depreciation accounts.

Then, do the adjsutments below:

(3) TCode ABF1

DR/CR Accumulated depr
(Transaction code: 500)
DR/CR Depr. expense
(Cost center needed)

The DR/CR is depending on whether the accum. should be increase/ decrease.
 

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