brotherton-erpnext/accounts/search_criteria/cash_flow_statement/cash_flow_statement.sql

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SELECT
DISTINCT node.name AS name
FROM tabAccount AS node, tabAccount AS parent
WHERE node.lft BETWEEN parent.lft AND parent.rgt
AND node.company = '%(company)s'
AND node.is_pl_account = 'No'
AND node.level=%(level)s
AND ifnull(node.account_type,'') != 'Bank or Cash'
ORDER BY node.lft