I know from my own expirience how hard is to change mindset from procedural style of programming to using queries but result worth it.

>Now here we can have a glimpse of pure beauty. About half as many lines as the original code (counting the single SELECT statement as several lines), and much easier to follow.
>
>>Hi Hilmar,
>>
>>You're correct. I forgot that processing was for multiple dates.

SELECT date, SUM(dr_amount) AS debit, SUM(cr_amount) AS credit ;
>>	FROM vouchers ;
>>	WHERE acc_code = m.acc_code1 AND  date <= m.t_date1 ;
>>	GROUP BY date ;
>>	INTO CURSOR crsSums
>>
>>SELECT 	cash_f
>>APPEND FROM ( DBF("crsSums") )
>>