use E20S001 SELECT * FROM SCAN_BALANCE_SHEET WHERE CREDITACC='' OR DEBITACC='' SELECT * FROM SCAN_BALANCE_SHEET WHERE DEBITACC NOT IN (SELECT ACCCODE FROM ACCOUNT_MASTER) SELECT * FROM ACCOUNT_MASTER WHERE ACCTYPE NOT IN (SELECT ACCTYPES FROM ACCOUNT_TYPES) UPDATE RECEIVED_RETURN_GOODS_DE TAIL SET SaleRtnType ='21LO001'