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You add some extra information to Security Filters to the users' roles.
Please take a look from page 24 (i.e. 6-24) of this document:
https://www.scribd.com/document/97414409/NAV-2009-Manage-User-Rights-and-Profiles
The document example filters against Global Dimension 1 on both G/L Account and G/L Entry but you can filter on G/L Account No. field instead of course.
You'll need to use separate Roles depending on whether users' views need to be limited or not.
I have done something similar in my environment but remember if the user performs any kind of posting function he/she may need to have access to some G/L Accounts that aren't immediately obvious if, for example, you use Expected Cost Posting etc. so be prepared to add extra accounts to the filter until all their processes run smoothly.
Hope this helps.
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