SQL for generating financial transaction summary report

Question

I have a transaction table like above picture. Now I want to generate a summary report as follows:

What will be the best approach to write the SQL?

Please help. Thanks in advance :)

Answer 1

Another way to get the same result, but without extra grouping:

WITH base AS
(
  SELECT Debtor_Acc As Account_NO, Amount*-1 as Amount FROM transaction
  UNION ALL
  SELECT Creditor_Acc, Amount FROM transaction
)
SELECT Account_NO, SUM(Amount) Amount
FROM base
GROUP BY Account_NO

Check SQLFiddle

---

and one more option - without using CTE:

SELECT Account_NO, SUM(Amount) Amount
FROM
(
  SELECT Debtor_Acc As Account_NO, Amount*-1 as Amount FROM transaction
  UNION ALL
  SELECT Creditor_Acc, Amount FROM transaction
)
GROUP BY Account_NO

Check SQLFiddle

Answer 2

There are many approaches for achieveing the report. I have used Common table expression. You can modify the query and use joins aswell.

WITH CTE (Account_NO,Amount)
AS
(
SELECT Debtor_Acc As Account_NO,-SUM(Amount) Amount 
FROM transaction GROUP BY Debtor_Acc
UNION
SELECT Creditor_Acc,SUM(Amount) 
FROM transaction GROUP BY Creditor_Acc
)
SELECT Account_NO,SUM(Amount) FROM CTE 
GROUP BY Account_NO