Journal Entry for Business Partner account

Dear Experts,

i want to generate journal entry for subcontractor account. i'm using following code

Dim bp As String

oBP = ocompany.GetBusinessObject(SAPbobsCOM.BoObjectTypes.oBusinessPartners)

oBP.GetByKey("C0001")

bp = oBP.DebitorAccount

.......

......

oSBOJournalEntries.Lines.AccountCode = bp

oSBOJournalEntries.Lines.Debit = 15000

oSBOJournalEntries.Lines.Credit = 0

oSBOJournalEntries.Lines.Add()

it saying error we r not able to generate journal entry for this account

how to create jounal for BP in BPRecievablePayable account

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Mathi