Two Valuation Class in Accounting View AUM error

While doing I get the PGI error.

Account Determination error for entry xxxx AUM----- xxxx(Valuation Class) not possible.

I check the OBYC it looks fine

But the material maintained for plant A, B, C, D and pgi happening for plant D .

  But there is no accounting view for the material in plant A does this is causing error

and more thing in Accounting view for plant D there are two valuation class showing 

Valuation class-X and VC. sales order stock-Y price control is S .

And error valuation class also Y.