Concept to retrieve GL for open at key date (back date)

Question

Dear All,
Need help in finding the concept for retrieving the GL items for open at key date (back date).
I have a  requirement to retrieve all the open items of GL at particular  date.Please help me to write a query to retrieve those items which are present in BSAS table opened till that particular date.
For example : suppose I need to find all the open items of GL till date 01.01.2014.Then we need to retrieve from BSAS table also.What will be the fetching criteria to retrieve from BSAS table.
Regards
Sushant

Answer 1

Hi,
As Jelena & Nabheet mentioned, these details are already available in standard transactions  FBL3N or FAGLL03. 
One question is why do you need this report.
i) In case, you need  to display only selected fields, you can ask the user to create a layout variant. If you want additional fields, there are BTE's available to add extra fields in the transaction. Other option is to create a custom report, call FBL3N transaction using submit statement and then read the runtime ALV data in the calling program.
ii) If you are using it in smartforms print program, It is always better to copy the logic from FBL3N  than extracting data from BSIS & BSAS tables as that won't always give correct results ( Explanation given below ).
For some GL's ,  accounting data does not get stored in tables BSIS & BSAS.  Configuration in GL master decides whether accounting document's detail will get stored in indexed tables BSIS & BSAS or not.
Transaction FS00 ( GL master data)
If line item display checkbox is ticked- GL accounting details will get stored in BSEG, BSIS & BSAS.
If line item display checkbox is not set - GL accounting details will be available only in BSEG.
Regards,
DPM