Hi Justice ..
Try This Query
select T0.RefDate as 'Posting Date' ,T0.DueDate ,T0.TaxDate as 'Document Date',T0.BaseRef as 'Doc.No.' ,
T0.TransId as 'Trans.No.' ,T0.Memo as 'Remarks' , T1.[ContraAct] 'OffsetAcct',
Account=(CASE WHEN T2.AcctName IS NULL THEN t3.cardname else T2.AcctName end ),
T1.Debit, T1.Credit
from OJDT T0
inner join JDT1 T1 on T0.TransId =T1.TransId
inner Join OACT T2 ON T2.AcctCode=T1.ContraAct
inner join OCRD t3 on t3.CardCode=T1.ContraAct
Regards
Kennedy