Thanks for your reply.
I agree with you for business rules are first option. But my question is which option is best among Business Rules
1) Balance Carryforward Business Rules
2) Account Transformation business Rule.
Few point in favor of Account Transformation BR :-
As business rule account transformation needs few configuration against BCF rules.
Account transformation uses Account, Category, Flow, Audittrail, Time (Periodic, YTD) and Sign Reversal.
Please help me in understanding the scenario which BFC can do but Account Transformation can not ?
Thanks,
Vish