Hi
"tried using distribution in t.code FAGLGA31 &35 Because of open item management it's not moving."
distribution doesn't work for open item managed accounts. You can use only allocation, but for this you need to use other accounts, you can create 'clones'.
If you need to do it wise accounts then the only possibility it's to use reorganization,which Sanil mentioned, but I recommend to consider it as a separate project.