Hello Govind,
I don't think this is possible due to the reason that each transaction should be posted in both the set of books otherwise system is inconsistent.
Now lets say that if there is such feature and account 1 decides to post the transaction in one set of books. But other accountant does not post transaction in second set of books then data will be inconsistent in the system.
Hence it is not possible to have access management on the set of books level.
However there is an option to have the dual control over JEV. where one user can only create and save the journal entry and other user will post the same.
I hope this helps.
Regards,
Harshal