Planet Earth Solutions P. Ltd.

select LEDGERNAME from ledgers
where (ledgername in
(select distinct(debitledger) from sharetrans)
or ledgername in
(select distinct(creditledger) from sharetrans))
and groupname not in
(select groups.groupname from groups, primarygroups
where primarygroups.primarygroupname =
groups.primarygroupname
and primarygroups.primarygroupnameenglish in
('Share Capital A/C', 'Cash A/C'))
order by ledgername