In statement used in sap abap programming

here i going to explain how to used in statement in sap ABAP programming language , here code to write to code to get result and press simple code to get code

SELECT bukrs belnr gjahr buzei fwste ktosl kbetr taxps FROM bset INTO TABLE gt_bset
          FOR ALL ENTRIES IN gt_bseg WHERE bukrs = gt_bseg-bukrs AND
                                           belnr = gt_bseg-belnr AND
                                           gjahr = gt_bseg-gjahr AND
                                           taxps = gt_bseg-taxps AND
                                           ktosl IN ('JOC','JIC','JOS','JIS','JOI','JII','JRI','JRC','JRS').