In SAP 4.6x, you can used a simplified ABAP query.  The Quick Viewer ( SQVI )  can be used to generate simple report without any programming.

You select fields according to your data source that determine the structure of your report. The report can be executed in basis mode with standard layout or may be edited using drag and drop and other toolbox functions available in WYSIWYG mode.

However, only transparent table are allow to be use in SQVI.

e.g. Your cannot use BSEG as it is a cluster table, instead use BSIS.

• BKPF - Accounting Document Header
• BSIS - Accounting: Secondary Index for G/L Accounts

SAP QM Reference Books:
SAP Quality Management Configuration, Interview Questions and Certification Books

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SAP ABAP/4 Programming, Basis Administration, Configuration Hints and Tips