Yes, your explanation is correct. But I keep this clause:

NOT ( J1.JRNAL_SRCE IN ('B/F','CLRDN') AND J1.JRNAL_NO = 0)

Thank you for replying.

I'm trying to simplify the query so it's more easier to read. This is my simplified version so far:

SELECT J1.AC_CODE,

J1.PERIOD,

J1.JRNAL_NO,

J1.DESCRIPTN,

- J1.AMOUNT AS AMOUNT...