SELECT saknr FROM ska1
               INTO CORRESPONDING FIELDS OF TABLE lt_hkont
              WHERE saknr IN s_hkont.

SELECT dmbtr belnr bschl xnegp xblnr
       INTO CORRESPONDING FIELDS OF TABLE lt_bsis
                                     FROM bsis
                       FOR ALL ENTRIES IN lt_hkont
                                    WHERE hkont EQ lt_hkont-saknr AND
                                               bukrs EQ p_bukrs AND
                                               blart IN s_blart AND
                                               gjahr IN s_gjahr.

Select BSIS~dmbtr BSIS~belnr BSIS~bschl BSIS~xnegp BSIS~xblnr
  into corresponding fields of table lt_bsis
  from BSIS
  join SKB1
    on SKB1~BUKRS = BSIS~BUKRS and
       SKB1~SAKNR = BSIS~HKONT
  join T003
    on T003~BLART = BSIS~BLART
  join ZT_GJAHR
    on ZT_GJAHR~GJAHR = BSIS~GJAHR
  where SKB1~BUKRS = p_BUKRS
    and SKB1~SAKNR in s_HKONT
    and T003~BLART in s_BLART
    and ZT_GJAHR~GJAHR in s_GJAHR.