Displays an extra record

hi all,

i have an internal table which contains some GL Acc nos. & one more table with some related data of that GL accs. now i m getting those in 2 diff internal table but i want to display like,

1 GL acc related records

related records

related records

2GL acc related records

related records

related records

like this.

when i use loop for this it is showing one extra record of 'related records'.

can u plz tel me how to disply them like above & how to avoid that extra record..

thanx..