Below is the extract from Data Management Guide which explains your concern.
BSEG and the secondary indexes are particularly affected by data growth. Document items are open line times in table BSIS and are converted into entries for table BSAS after incoming payment for example. This, however, is only true for entries for which the indicators Display Line Items and Open Item Management were set in the accounts master record. Table BSIS contains redundant data that is also found in table BSEG and which is processed in transaction FBL3.
Its mentioned in the Guide itself as to how to prevent the growth of the table.
Use SAP Note 36353 (SAP R/3 Release 3.00 u2013 4.70) to reduce updating. Note, however, that this only affects entries in table BSEG. In table CKMI1 (Index for FI documents for articles) still only one line item is stored per reference document (for example goods movement) line item. There is also a link between table CMI1 and the tables RFBLG and ACCTIT: Article master data that is not contained in the accounting document is stored in the ACCT* tables. You can counteract the marked increase in data volume in tables BSIS and RFBLG by deactivating updating for line items in G/L accounts, as the line items they contain do not need to be updated: For example, for tax accounts, bank accounts, reconciliation accounts, all revenue accounts (if CO-PA is used) and all balance sheet accounts.
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