G/L Account Line Items

WITH gl_lines AS (
  SELECT a.rldnr, a.rbukrs, a.gjahr, a.belnr, a.docln,
         a.racct, a.rcntr, a.prctr, a.budat, a.drcrk, a.hsl
  FROM   acdoca a
  WHERE  a.rldnr  = :P_LEDGER          -- 0L leading / local / IFRS
    AND  a.rbukrs = :P_COMPANY_CODE
    AND  a.gjahr  = :P_FISCAL_YEAR
    AND  a.budat BETWEEN :P_FROM_DATE AND :P_TO_DATE
)
SELECT l.rbukrs                                          AS company_code,
       l.racct                                           AS gl_account,
       t.txt50                                           AS account_name,
       l.belnr                                           AS document_no,
       l.budat                                           AS posting_date,
       h.blart                                           AS document_type,
       l.rcntr                                           AS cost_center,
       l.prctr                                           AS profit_center,
       SUM(CASE WHEN l.drcrk = 'S' THEN l.hsl ELSE 0 END) AS debit_lc,
       SUM(CASE WHEN l.drcrk = 'H' THEN l.hsl ELSE 0 END) AS credit_lc,
       SUM(l.hsl)                                        AS net_lc
FROM   gl_lines l
JOIN   bkpf  h ON h.rbukrs = l.rbukrs AND h.belnr = l.belnr AND h.gjahr = l.gjahr
LEFT JOIN skat t ON t.ktopl = :P_CHART_OF_ACCOUNTS AND t.saknr = l.racct AND t.spras = 'E'
GROUP BY l.rbukrs, l.racct, t.txt50, l.belnr, l.budat, h.blart, l.rcntr, l.prctr
ORDER BY l.racct, l.budat;