SELECT rct.trx_number,
   gcc.gl_account_type
FROM RA_CUSTOMER_TRX_all rct,
  RA_CUST_TRX_LINE_GL_DIST_all rctlg,
  gl_code_combinations_kfv gcc,
  (SELECT fu.user_id
  FROM fnd_user fu,
    FND_USER_RESP_GROUPS_DIRECT fur,
    FND_RESPONSIBILITY_VL frv
  WHERE 1                   =1
  AND fu.user_id            = fur.user_id
  AND fur.responsibility_id = frv.responsibility_id
  AND responsibility_name  IN 'xxx'
  )a
WHERE 1                       =1
AND rct.trx_number            ='263712'
AND account_class             ='REC'
AND gcc.gl_account_type      != 'A'
AND rct.customer_trx_id       = rctlg.customer_trx_id
AND rctlg.code_combination_id = gcc.code_combination_id
AND rctlg.created_by = a.user_id