Hi,
Make use of table - "T030" where you can get the GL accounts based on Valuation class.
From UM datasource, you would be getting Material & Valuation class..
In material master, Valuation class is maintained for each material. Valuation class & GL account combination is maintained in "T030".
By this you can link up the GL accounts with revaluation data at BW side as well.
Hope it helps.
-- KRPK