Hi Zaied,
Select values(DMBTR and MENGE - - - -) from mseg based on BWART(movement type) linking MSEG & MKPF with MBLNR,MJAHR ..,Then In loop pass the values based on SHKZG(Debit/Credit Indicator) .
or
Select values(DMBTR and MENGE - - - -) from mseg based on BWART(movement type) and SHKZG(Debit/Credit Indicator) ,linking MSEG & MKPF with MBLNR,MJAHR ..,into two different itab's .
Regards,
Lokesh