SELECT A.VCH_NO, A.VCH_TYPE, A.COMP_CODE, A.VCH_DATE, A.DAY_SERIAL, SUM(DECODE(B.DR_CR, 'D', B.AMOUNT)) DR_AMT, SUM(DECODE(B.DR_CR, 'C', B.AMOUNT)) CR_AMT
FROM   ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_VOUCHER_DTLS B
WHERE  A.VCH_NO = B.VCH_NO
AND    A.COMP_CODE = B.COMP_CODE
AND    A.STATUS <> 'C'
HAVING NVL(SUM(DECODE(B.DR_CR, 'D', B.AMOUNT)), 0) <> NVL(SUM(DECODE(B.DR_CR, 'C', B.AMOUNT)), 0)
GROUP BY A.VCH_NO, A.VCH_TYPE, A.COMP_CODE, A.VCH_DATE, A.DAY_SERIAL


SELECT A.VCH_NO, A.VCH_TYPE, A.COMP_CODE, A.VCH_DATE, A.DAY_SERIAL, SUM(DECODE(B.DR_CR, 'D', B.ADJ_AMOUNT)) DR_AMT, SUM(DECODE(B.DR_CR, 'C', B.ADJ_AMOUNT)) CR_AMT
FROM   ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
WHERE  A.VCH_NO = B.VCH_NO
AND    A.COMP_CODE = B.COMP_CODE
AND    A.STATUS <> 'C'
HAVING NVL(SUM(DECODE(B.DR_CR, 'D', B.ADJ_AMOUNT)), 0) <> NVL(SUM(DECODE(B.DR_CR, 'C', B.ADJ_AMOUNT)), 0)
GROUP BY A.VCH_NO, A.VCH_TYPE, A.COMP_CODE, A.VCH_DATE, A.DAY_SERIAL
ORDER BY A.COMP_CODE


DELETE FROM ACCOUNTS.ACCOUNTS_BILL_DTLS
WHERE (VCH_NO, COMP_CODE, ACC_CODE) IN 
(
SELECT A.VCH_NO, A.COMP_CODE, B.ACC_CODE
FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_BILL_DTLS B
WHERE A.VCH_NO = B.VCH_NO
AND   A.COMP_CODE = B.COMP_CODE
AND   A.STATUS <> 'C'
MINUS
SELECT A.VCH_NO, A.COMP_CODE, B.ACC_CODE
FROM ACCOUNTS.ACCOUNTS_VOUCHER_MAST A, ACCOUNTS.ACCOUNTS_VOUCHER_DTLS B
WHERE A.VCH_NO = B.VCH_NO
AND   A.COMP_CODE = B.COMP_CODE
AND   A.STATUS <> 'C'
)