Question

i have 3 tables see the picture

i want the sql statement which produde report like Required Report in pic.

Answer 1

Select U.UserId, U.Username, D.Dep_Title
    , Coalesce(Sum( Case When T.tr_type = 'Debit' Then -1 Else 1 End * T.Amount )
            ,0) As [Balance (Debit-Credit)]
From Users As U
    Join Department As D
        On D.Dep_Id = U.Dep_Id
    Left Join Transactions As T
        On T.UserId = U.UserId
Group By U.UserId, U.Username, D.Dep_Title