Dear Krishna,
I am afraid you won't need any symbolic account for /551 or /552 because system will reflect the final result of retroactive calc. into /559 if it's a positive amount for example.
As you know /551 is first difference in each month and /552 is the total difference which you will see just in current month.
Imagine you are running payroll for 3rd month and system cacl. payroll for 1st and 2nd months too. In this case you will have /551 in new result of 1st and 2nd month and system will give you cumulative result in /552 in 3rd month and will apply it in final result. So you net payment already includes /552 and you don't need to post it.
Regards,
Omid
