спасибо за ответы уважаемый сэр, теперь этот код работает нормально
Select Gc.Chart_of_account_code,
Gc.Description,
Gva.Division,
GVA.COMPANY,
GVA.BRANCH,
GA.V_DATE,
Sum ( (Gva.Debit) - (Gva.Credit)) Allocation,
Get_data_value_desc (Gva.Division, 105) Value_set_description
From Gl_voucher_allocation Gva,
Gl_chart_of_accounts Gc,
Gl_allocations ga
Where Gva.Account_id = Gc.Chart_of_account_id
And Gc.Allocation_id = Gva.Allocation_type
Having Sum (Gva.Debit) - Sum (Gva.Credit) > 0
Group By Gc.Chart_of_account_code,
Gc.Description,
Gva.Division,
GVA.COMPANY,
GVA.BRANCH,
GA.V_DATE