Account : ABC ----------------------------------------------------------------------------------- Dr.Date Dr.Vno Dr.Amount | Cr.Date Cr.Vno Cr.Amount ----------------------------------------------------------------------------------- 01.04.2007 101 5000.00 | 05.04.2007 15 3000.00 01.04.2007 102 2000.00 | 05.04.2007 16 1000.00 01.04.2007 103 3000.00 | 05.04.2007 17 1000.00 03.04.2007 104 3000.00 | 04.04.2007 105 3000.00 | 05.04.2007 106 3000.00 | ----------------------------------------------------------------------------------- Dr.Total 19000.00 | Cr.Total 5000.00 ----------------------------------------------------------------------------------- my ledger.dbf is : acname c(50) vno n(6) date d vtype c(1) amount n(12,2) in field "vtype" D=Dr C=Cr this are the records in my dbf (Example) : acname vno date vtype amount ABC 101 01.04.2007 D 5000.00 ABC 102 01.04.2007 D 2000.00 ABC 103 01.04.2007 D 3000.00 ABC 104 03.04.2007 D 3000.00 ABC 105 04.04.2007 D 3000.00 ABC 15 05.04.2007 C 3000.00 ABC 16 05.04.2007 C 1000.00 ABC 17 05.04.2007 C 1000.00 ABC 106 05.04.2007 D 3000.00warm regards,