1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
select sum(AMOUNT)
from (select AMOUNT
from T_ACC
where ACC_ID = :1
--and DATE = :2
union all
select ...
from T_TRANS
where DEBIT_ACC_ID = :1 or CREDIT_ACC_ID = :1
)
Логика ... зависит от того, что у вас в таблице транзакций. Как пример:
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
with t(AMOUNT,
DEBIT_ACC_ID,
CREDIT_ACC_ID) as
(select 100, 1, null
from dual
union all
select 200, null, 1
from dual
union all
select 300, 2, null
from dual)
select sum(case
when DEBIT_ACC_ID = 1 then
-AMOUNT
when CREDIT_ACC_ID = 1 then
AMOUNT
else
0
end) BALANCE
from t
where DEBIT_ACC_ID = 1
or CREDIT_ACC_ID = 1
