SELECT A.VCH_NO, A.DAY_SERIAL, A.VCH_DATE, B.ADJ_AMOUNT, B.INSTRUMENT_NO
FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
WHERE A.VCH_NO = B.VCH_NO AND A.VCH_TYPE = B.VCH_TYPE AND A.COMP_CODE = B.COMP_CODE
AND B.ACC_CODE = :ACC_CODE
AND A.STATUS <> 'C'
AND A.VCH_TYPE = 'B'
AND A.AUTO_TRANS = 'T'
AND A.COMP_CODE = :COMP_CODE
AND A.VCH_DATE > '31-MAR-09'
AND B.INSTRUMENT_NO IN (
SELECT  A.INSTRUMENT_NO FROM
(
SELECT B.INSTRUMENT_NO, B.ADJ_AMOUNT
FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
WHERE A.VCH_NO = B.VCH_NO AND A.VCH_TYPE = B.VCH_TYPE AND A.COMP_CODE = B.COMP_CODE
AND B.ACC_CODE = :ACC_CODE
AND A.STATUS <> 'C'
AND A.VCH_TYPE = 'B'
AND A.AUTO_TRANS = 'T'
AND A.COMP_CODE = :COMP_CODE
AND A.VCH_DATE > '31-MAR-09'
AND B.INSTRUMENT_NO IN (SELECT INSTRUMENT_NO
                        FROM ACCOUNTS.ACCOUNT_BRS_BANK_TRANS
                        WHERE BANK_CODE = :ACC_CODE
                        AND COMP_CODE = :COMP_CODE
                        AND DR_CR = 'D')
MINUS
SELECT INSTRUMENT_NO, INSTRUMENT_AMOUNT
FROM ACCOUNTS.ACCOUNT_BRS_BANK_TRANS
WHERE BANK_CODE = :ACC_CODE
AND COMP_CODE = :COMP_CODE
AND DR_CR = 'D'
AND INSTRUMENT_NO IN (SELECT B.INSTRUMENT_NO
                    FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
                    WHERE A.VCH_NO = B.VCH_NO AND A.VCH_TYPE = B.VCH_TYPE AND A.COMP_CODE = B.COMP_CODE
                    AND B.ACC_CODE = :ACC_CODE
                    AND A.STATUS <> 'C'
                    AND A.VCH_TYPE = 'B'
                    AND A.AUTO_TRANS = 'T'
                    AND A.COMP_CODE = :COMP_CODE
                    AND A.VCH_DATE > '31-MAR-09')
) A
)                 
ORDER BY 3