How to determine a certain gl account where it belongs? Purchase or Sales ?

Hi gurus,
I'm still struggling how to optimize the select statement in bsis. My last option is to limit the gl account in where statment (where hkont in so_hkont). I want to know the gl account for localpurchases.
The user tol me that they used numbers of gl accounts for purchase report. Some are AP Non trade/Trade an others.
Is there another table that categorized the GL Accounts?
Need your help. Points will be given for the helpful ieas....Thank you

Hi ashish,
here's my code:
select a~mandt            
        a~belnr            
        a~buzei            
        a~mwskz            
        a~budat            
        a~shkzg            
        a~dmbtr            
        b~lifnr            
        b~name1            
        b~ktokk            
appending corresponding   
fields of table lt_tab1   
from bsak as a            
inner join lfa1 as b      
on a~lifnr = b~lifnr      
where a~bukrs eq so_ccode 
an hkont in so_hkont
and umsks eq space        
and umskz eq space        
and a~gjahr eq lv_year    
and a~budat in so_postp   
and mwskz in so_txcde.    
My problem here is the content of my so_hkont... Since the client doesn't want to give the gl account they are using for purchase report. I retrieve all the glaccount from SKAT  delete  input and output tax an place it in so_hkont.
I want to lessen the gl account and remain that is for purchases (like AP trade or Non trade) to optimize the sql.
Is there a table that determines this GL Account is used for purchases, another GL Account is for sales,... another is for employees salary..and so forth.
Thanks...

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