クエリでエラーが発生します。何が問題なのか、常に AM/PM が必要であると言っています。
select RECORDTYPE, FILEID, SETOFBOOKSNAME, COSTCENTRE, GLACCOUNT, PRODUCT,
CUSTOMERSEGMENT, SUBLEDGER, JOURNALSOURCENAME, JOURNALCATEGORY, EFFECTIVEDATE ,
CURRENCYCODE, ENTEREDDR, ENTEREDCR, CONVERSIONTYPE, CURRENCYCONVERSIONDATE, 
CURRENCYCONVERSIONRATE, CONVERTEDDR, CONVERTEDCR, BATCHNAME, BATCHDESCRIPTION, 
JOURNALNAME, JOURNALDESCRIPTION, SOURCESYSTEMREFERENCE, JOURNALLINEDESCRIPTION 
from glaccount gl 
where EFFECTIVEDATE BETWEEN 
to_timestamp('2012-07-11 16:00:00.021 AM','DD-mm-RR HH.MI.SS.FF AM') and 
to_timestamp('2012-07-11 23:59:59.021 AM','DD-mm-RR HH.MI.SS.FF AM')