Question

i have a single table called journal.
Journal has 4 columns:

1. Date (date)
2. Account(int)
3. Type(varchar(1) (Can accept chars D or C)
4. Amount(decimal(18,2))

JOURNAL

Date         Account    Amount    Type
2012-05-31   20001      300       D
2012-05-31   20002      700       C
2012-05-31   20003      600       D
2012-05-31   20004      900       C

The type column can only take 2 types of character values: D or C.
So i need a query that will give me 4 columns, such that the resulting columns are:

Date        Account       D       C
2012-05-31  200101        300     0
2012-05-31  200102        0       700
2012-05-31  200103        600     0
2012-05-31  200104        0       900

with the D and C columns filled with values from Amount, whether they are null or not.

Answer 1

You can accomplish this with a PIVOT:

create table journal
(
    date datetime,
    account int,
    amount money,
    type varchar(1)
)

insert into journal values ('05/31/12', 20001, 300, 'D')
insert into journal values ('05/31/12', 20002, 700, 'C')
insert into journal values ('05/31/12', 20003, 600, 'D')
insert into journal values ('05/31/12', 20004, 900, 'C')

select date
    , account
    , isnull([D], 0) as D
    , isnull([C], 0) as C
from 
(
    select *
    from journal
) x
pivot
(
    sum(amount)
    for type in ([D], [C])
) p

drop table journal

See a SQL Fiddle with a Demo

If you want to join the account names, then you will want to perform a JOIN on that table. See update SQL Fiddle with a demo:

select date
    , account
    , name
    , isnull([D], 0) as D
    , isnull([C], 0) as C
from 
(
    select *
    from journal j
    inner join account a
      on j.account = a.id
) x
pivot
(
    sum(amount)
    for type in ([D], [C])
) p