R12 - XLA / FAH - Create Accounting errs out with "95357 - There are no values for the system source XXXXX used by SLA"

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In case of unitended usage of system source in conditions may lead to the following error in Create Accounting:
There is a missing system source value. Please inform your system administrator or support representative that: There are no values for the system source XXXXXXXXXXXXXXXXX used by Oracle Subledger Accounting.

For Ex:
There is a missing system source value. Please inform your system administrator or support representative that: There are no values for the system source Default Conversion Rate Type used by Oracle Subledger Accounting.

   SELECT source_code
     FROM xla_sources_vl
    WHERE source_type_code = 'Y'
      AND name = 'Default Conversion Rate Type';
Pass the source_code to the following sql.
   SELECT * 
     FROM xla_conditions 
    WHERE source_code = '&source_code';
Crosscheck the corresponding JLT / ADR / JED whether the system source is used unintentionally or not.
For Ex: System source 'Default Conversion Rate Type' is used unintentionally in a JLT condition.

There are other system sources, which may give this kind of error:
DYNAMIC_INSERTS_ALLOWED_FLAG
EFFECTIVE_DATE_RULE_CODE (Fixed in the patch 11057301)
ENABLE_AVERAGE_BALANCES_FLAG
SUSPENSE_ALLOWED_FLAG
XLA_ALC_ENABLED_FLAG
XLA_DEFAULT_CONV_RATE_TYPE
XLA_INHERIT_CONVERSION_TYPE
XLA_ROUNDING_RULE_CODE
XLA_TRANSACTION_NUMBER
XLA_USER_JE_CATEGORY_NAME
XLA_FIRST_DAY_NEXT_GL_PERIOD
XLA_LAST_DAY_NEXT_GL_PERIOD
XLA_NEXT_DAY
RES_ENCUMB_CODE_COMBINATION_ID
TRANSACTION_CALENDAR_ID
XLA_CURRENCY_MAU
XLA_MAX_DAYS_ROLL_RATE
XLA_ROUNDING_CCID