dear all, thanks very much for your help... its working fine...
i added hint in the query ...

select /*+ RULE */ vc_comp_code
,dt_voucher_date,vc_voucher_no,nu_account_code from
dt_transaction
where vc_comp_code='01'
and dt_voucher_date between '01-APR-2003' and '31-MAR-2004'
and nu_account_code in ( select nu_account_code
from mst_account
where vc_comp_code='01'
and vc_bank_code is NOT NULL )
and nu_serial_no=0 order by nu_account_code;

Deepa Kale -DBA
Jyoti Structures - Nasik(IT)



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