Hi,
iam not sure how it can be checked but in FS00 you can compare both GL Accounts at - control in chart of accounts whether it is p& l account or Balance sheet account
also check the field status group
if you can compare both GL accounts you will get the answer
If you are doing sales order check whether the Business area is appaering in the order
iam sorry business area does not come from material master,profit centre comes from material master