data:
  BSIK                           type BSIK                          ,
  BSAK                           type BSAK                          ,
  it_data type standard table of BSIK with header line              ,
  it_data2 type standard table of BSAK.

field-symbols: <struc> type BSIK                          .

*-------------------------------------------------------------------*
*   selection screen statements
*-------------------------------------------------------------------*
*   (define your selection-screen here)
parameters sbukrs like BSIK-BUKRS default '1000'.
select-options sdate for BSIK-BUDAT.
select-options slifnr for BSIK-LIFNR.
select-options shkont for BSIK-HKONT.
*parameters f_only_s type i.
data f_only_s type i value 0.


* !! the following comment MUST NOT BE CHANGED !!
*<QUERY_HEAD>



*-------------------------------------------------------------------*
*   read data into IT_DATA
*-------------------------------------------------------------------*
*  (select your data here into internal table IT_DATA)
select * from BSIK into table it_data
  where BSTAT in ('','A','B','D')
  and LIFNR in slifnr
  and BUDAT <= sdate-high
  and HKONT in shkont
  and BUKRS = sbukrs.

select * from BSAK into table it_data2
  where BSTAT in ('','A','B','D')
  and LIFNR in slifnr
  and BUDAT <= sdate-high
  and HKONT in shkont
  and BUKRS = sbukrs.

append lines of it_data2 to it_data.

*sort it_data by BUDAT.
sort it_data by LIFNR HKONT BUDAT.

if f_only_s = 0.

*     проставим строчки с сальдо
    data cLIFNR like BSIK-LIFNR.
    data cHKONT like BSIK-HKONT.
    data cDMBTR like BSIK-DMBTR.
    data cLIFNRnew like BSIK-LIFNR.
    data cHKONTnew like BSIK-HKONT.
    data cDMBTRnew like BSIK-DMBTR.
    data kinserts type i value 0.
    cLIFNR = ''. cHKONT = ''. cDMBTR = 0.

    loop at it_data.
* пропустить вставленную строку с начальным сальдо
      if cLIFNR <> it_data-LIFNR
      or cHKONT <> it_data-HKONT.

        cLIFNRnew = it_data-LIFNR.
        cHKONTnew = it_data-HKONT.
        if it_data-BUDAT < sdate-low.
            if it_data-SHKZG = 'H'.
              cDMBTRnew = 0 - it_data-DMBTR.
            elseif it_data-SHKZG = 'S'.
              cDMBTRnew = it_data-DMBTR.
            endif.

*            delete it_data index sy-tabix.
*            kinserts = kinserts - 1.

        else.
          cDMBTRnew = 0.
        endif.

        if cLIFNR <> '' and cHKONT <> ''.
          it_data-LIFNR = cLIFNR.
          it_data-HKONT = cHKONT.
          it_data-DMBTR = cDMBTR.
          it_data-BUDAT = sdate-low - 1.
          it_data-SHKZG = 'A'.
          it_data-BELNR = ''.
          it_data-BUZEI = ''.
          it_data-BLART = ''.
          insert it_data index sy-tabix.

*          if sy-tabix = 1. f_bypass = 1. endif.

          kinserts = kinserts + 1.
        endif.

        cLIFNR = cLIFNRnew.
        cHKONT = cHKONTnew.
        cDMBTR = cDMBTRnew.

      else.
        " подсчёт суммы сальдо на нач.дату
        if it_data-BUDAT < sdate-low.
          if it_data-SHKZG = 'H'.
            cDMBTR = cDMBTR - it_data-DMBTR.
          elseif it_data-SHKZG = 'S'.
            cDMBTR = cDMBTR + it_data-DMBTR.
          endif.

*          delete it_data index sy-tabix.
*          kinserts = kinserts - 1.

        endif.
      endif.
    endloop.

*     вставим последний итог
          it_data-LIFNR = cLIFNR.
          it_data-HKONT = cHKONT.
          it_data-DMBTR = cDMBTR.
          it_data-BUDAT = sdate-low - 1.
          it_data-SHKZG = 'A'.
          it_data-BELNR = ''.
          it_data-BUZEI = ''.
          it_data-BLART = ''.
        kinserts = kinserts + sy-tabix + 1.
        insert it_data index kinserts.

* удалим строчки из которых сложилось начальное сальдо + нулевые
    loop at it_data.
      if ( it_data-BUDAT < sdate-low
      and it_data-SHKZG <> 'A' )
      or ( it_data-DMBTR = 0 ).
          delete it_data index sy-tabix.
          kinserts = kinserts - 1.
      endif.

    endloop.
endif.


*------------------------------------------------------------*
*   output of the data
*   (this section can be left unchanged)
*------------------------------------------------------------*
loop at it_data assigning <struc>.
*loop at it_data into <struc>.
  move-corresponding <struc> to BSIK                          .
* !! the following comment MUST NOT BE CHANGED !!
*<QUERY_BODY>
endloop.