SELECT 
		isnull(dt.DAccountId,ct .DAccountId) AS AccountID, SUM(dt.AmountBC) - SUM(ct.AmountBC) AS Balance
	FROM
		(Select DAccountId, sum(AmountBC) as AmountBC 
                   From [Transactions]
                  Where Date BETWEEN @StartDate AND @FinishDate ) AS dt
	FULL JOIN 
		(Select CAccountId, sum(AmountBC) as AmountBC 
                   From [Transactions]
                  Where Date BETWEEN @StartDate AND @FinishDate ) AS ct 
	  ON dt.DAccountId = ct.CAccountId

SELECT AccountID, SUM(Balance) FROM 
(
	SELECT 
		dt.DAccountId AS AccountID, dt.AmountBC AS Balance
	FROM
		[Transactions] AS dt
	WHERE dt.Date BETWEEN @StartDate AND @FinishDate

	UNION ALL

	SELECT 
		ct.DAccountId AS AccountID, -ct.AmountBC AS Balance
	FROM
		[Transactions] AS dt
	WHERE cd.Date BETWEEN @StartDate AND @FinishDate
)  a
GROUP BY AccountID