P&L Statement Account

hi all,

Can someone tell how i should create a P&L statement account? i know

thet the T-code is OB53, i choosed the chart of account for which i want

to set up, but after i input the account it tell me that account does

not exist in my chart of accounts. If i want to set up this

account, doesn't allow me because is not set up a P&L statement account.

Regards,

lakshmi.