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After doing some research I thought of create generic data source on SID table of G/L Account infoobject.
Everybody knows that in SID table SID value get generate only when new values come and update, taking this
option created a generic datasource on SID table with delta numeric pointer on SID field.
Here are the few screenshots which I attached for reference and clear understanding of delta on SID field.
Delta capability selected as numeric pointer on SID field since SID value get created when new G/L Account
created , we can extract only new G/L Accounts.
Note: From 7.4 on-wards not required any generic delta because we have option to see records
0RECORDMODE values as we see in DSO.
In SPA BW on HANA 7.4 on wards we have 0RECODMODE included by default if you check below option.