You already have received code working in 2 different ways correctly to your first spec [opamt]-
for the new data you only need to add a fitting order clause to each first select.
And your specs were not really watertight...


>below code giving wrong result
>
>

>CREATE cursor acmast (accode n(6), acname c(50),opamt n(10,2))
>SELECT acmast
>INSERT INTO acmast (accode,acname,opamt) VALUES (1, 'party name 1', 54200)
>INSERT INTO acmast (accode,acname,opamt) VALUES (2, 'party name 2', 54200)
>
>CREATE cursor sales (idno n(6), billno c(6), billdt d, accode n(6), qty n(7,2), amt n(10,2))
>INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) VALUES (1, 'aa/101', DATE(2011,4,04),1,22,509)
>INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) VALUES (2, 'aa/102', DATE(2011,4,04),2,22,509)
>INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) VALUES (3, 'aa/103', DATE(2011,4,14),1,28,852)
>INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) VALUES (4, 'aa/104', DATE(2011,4,04),2,22,509)
>INSERT INTO sales (idno, billno , billdt , accode , qty , amt ) VALUES (5, 'aa/105', DATE(2011,4,24),1,18,654)
>
>
>SELECT sales.billno,sales.billdt, sales.accode, acmast.acname, acmast.opamt, sales.qty, sales.amt ;
>FROM sales ;
>LEFT JOIN acmast ON sales.accode=acmast.accode INTO CURSOR tempcurs READWRITE 
>
>SELECT T1.BillNo, T1.BillDt, T1.AcCode, AcName, ;
>IIF(T1.BillDt = T2.BillDt, CAST(T1.OpAmt as C(12)), SPACE(12)) as OpAmt, ;
>T1.Qty, T1.Amt ;
>from TempCurs T1 INNER JOIN (select AcCode, MIN(BillDt) as BillDt ;
>from TempCurs GROUP BY AcCode) T2 on T1.AcCode = T2.AcCode ;
>into cursor TempCurs ReadWrite 
>
>BROWSE
>
>

>
>
>warm regards,
>mk.