Hi Vijaya,
In the BADI BBP_DOC_CHANGE_BADI implementation write the below code.
LOOP AT it_account INTO ls_i_account.
MOVE-CORRESPONDING ls_i_account TO ls_e_account.
* If required move your custom value to ls_e_account
* ls_e_account-zzrks = identified value before the loop call
APPEND ls_e_account TO et_account.
ENDLOOP.
Regards
Praveen