Clearing Bank account - BAM - Best Practices

Hello All,

With S4, is there any progress to be able to clear a GL account with Many user.

I explain my case, our consultant proposes to create for each Bank account 8 GL account with 7 managed by open item.

We have 50 banks accounts --> 400 GL accounts with 350 manages with OI, it's very nice to follow it, like we said in France, We don't have a Chinese Army.

We would like to build another solution:

8 GL accounts for one Bank/Currency/country

in each posting, we add in assignment field ID Bank + ID Account

Our concern is with S4 and Fiori App, is it possible to clear GL account with more than one user in same time ? Does Sap lock the data at Company code / GL account or Does SAP lock data at item level ?

Or using lite BAM, do we have another better solution ?