Hi Purushottam,
Modify you select statement like this and debug..
SELECT anwnd
kukey
emkey
azdat
bukrs
hbkid
hktid
euser
edate
FROM febko INTO CORRESPONDING FIELDSOFTABLE it_febko
FORALL ENTRIES IN it_bkpf
WHERE bukrs = it_bkpf-bukrs
AND anwnd = '0002'
AND emkey IN s_emkey
AND euser IN s_euser
AND azdat IN s_azdat
AND hbkid IN s_hbkid
and hktid IN s_hktid .