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