Check to see whether there are any transactions which are costed but do not have Material Transaction Account

 /*
 Check to see whether there are any transactions which are costed
 but donot have MTA.
*/
select mmt.inventory_item_id item,
       mmt.transaction_type_id ttype,
       mmt.transaction_action_id act,
       mmt.transaction_source_type_id src,
       mmt.primary_quantity pq,
       mmt.cost_group_id cg,
       mmt.actual_cost ac,
       mmt.transaction_cost tc,
       mmt.prior_cost pc,
       mmt.new_cost nc,
       mmt.quantity_adjusted qadj,
       mmt.percentage_change pcg,
       msi.inventory_asset_flag iaf,
       mse.asset_inventory AI
 from mtl_material_transactions mmt,
      mtl_system_items msi,
      mtl_secondary_inventories mse
  where mmt.organization_id =&org_id
    and msi.inventory_item_id = mmt.inventory_item_id
    and msi.organization_id = &org_id
    and mse.secondary_inventory_name = mmt.subinventory_code
    and mse.organization_id = &org_id
    and mmt.costed_flag is null
    and not ( mmt.primary_quantity >0
              and mmt.transaction_action_id in (2,5,55,28)
     )
    AND mmt.transaction_action_id not in 
        ( 5,24,30,40,41,42,43,50,51,52)
     and not exists ( select 'x'
                       from mtl_transaction_accounts mta
         where mta.transaction_id = mmt.transaction_id
    )