SELECT * 
FROM  `voucher` 
WHERE  `p_type` LIKE CONVERT( _utf8 'bank'
USING latin1 ) 
COLLATE latin1_swedish_ci
AND  `firm` =1
AND cash_bank_acc =  ''

update `voucher` set cash_bank_acc =  'INDUSIND BANK LTD. (A/C 0020 N45001 001)'
WHERE  `p_type` LIKE CONVERT( _utf8 'bank'
USING latin1 ) 
COLLATE latin1_swedish_ci
AND  `firm` =1
AND cash_bank_acc =  ''