Code:
Sqlquery = "select * from general_journal_temp_TBL "
   Set Rs = db.OpenRecordset(Sqlquery1, dbOpenDynaset)
   If Not Rs.EOF Then
      Do While Not Rs.EOF
      
         Sqlquery1 = "select * from general_journal_TBL where journal_no = val('" & Rs!Journal_NO & "') and entry_type = val ('" & Rs!entry_type & "') and ac_no = '" & Rs!account_no & "' "
...