Dear Siva,
I guess its not possible as per your requirement.
Just a small thought/explore about your query. Think about G/L account wise restriction like maintaining authorization groups against each G/L and try FBL3N report.
FS00 (give any G/L code and company code) -->Control Data-->Authorization Group.
Else you may have to try for customized transaction like ZFBL3N by making Plant as a mandatory field.
Rgds,
Durga.