If so execute below insert statement after taking the back up of FND_PROFILE_OPTION_VALUES table, then GL:Data access set profile will be assigned to all responsibilities for which GL:Set Of books profile option is set in 11i.
create table FND_PROFILE_OPTION_VALUES_BK as
select * from FND_PROFILE_OPTION_VALUES;
INSERT INTO FND_PROFILE_OPTION_VALUES pov
(APPLICATION_ID,
PROFILE_OPTION_ID,
LEVEL_ID,
LEVEL_VALUE,
LAST_UPDATE_DATE,
LAST_UPDATED_BY,
CREATION_DATE,
CREATED_BY,
LAST_UPDATE_LOGIN,
PROFILE_OPTION_VALUE,
LEVEL_VALUE_APPLICATION_ID)
SELECT
pov1.application_id,
po1.profile_option_id,
pov1.level_id,
pov1.level_value,
sysdate,
1,
sysdate,
1,
0,
ldg.implicit_access_set_id,
pov1.level_value_application_id
FROM
FND_PROFILE_OPTION_VALUES pov1,
GL_LEDGERS ldg,
FND_PROFILE_OPTIONS PO,
FND_PROFILE_OPTIONS PO1
WHERE pov1.application_id = 101
AND pov1.profile_option_id = po.profile_option_id
AND PO.profile_option_name='GL_SET_OF_BKS_ID'
AND po1.profile_option_name='GL_ACCESS_SET_ID'
AND pov1.level_id <> 10004
AND to_char(ldg.ledger_id) = pov1.profile_option_value
AND ldg.implicit_access_set_id IS NOT NULL
AND NOT EXISTS
(select 1 from fnd_profile_option_values pov2
where pov2.application_id = pov1.application_id
and pov2.profile_option_id = po1.profile_option_id
and pov2.level_id = pov1.level_id
and pov2.level_value = pov1.level_value
and nvl(pov2.level_value_application_id, -1)
= nvl(pov1.level_value_application_id, -1));
commit;
INSERT INTO fnd_profile_option_values
(application_id,profile_option_id,level_id,level_value,
last_update_date,last_updated_by,creation_date,created_by,
last_update_login,profile_option_value)
SELECT 0,profile_option_id, 10004, user_id,
sysdate,0,sysdate,0,0,
'&deftrace'
FROM fnd_profile_options, fnd_user
WHERE profile_option_name = 'FND_INIT_SQL'
AND user_name = upper('&username');
COMMIT;