Restrict user to see customers A/C details using t.

code FBL5N
Standard solution to restrict users to view report for specific
customers only. There is field Authorization in company code data in
customer master. You have to maintain sales offices here too. You can
use LSMW for this or MASS or ABAP upload for one time activity and
for new customers this field must be filled with the same value which
is in sales office. System will check this field in object F_BKPF_BED and
give the authorization error message if a customer have not assigned
his sales office in this field.

Add authorisation object F_BKPF_BED or F_KNA1_BUK IN PFCG

Error message in FBL5N

Check in SU53