How to calculate credit and debit from single column 'Amount'? - sql

Question

I have four columns as follows:
User_ID
Credit_Account
Debit_Account
AMOUNT
18595
PKR1000100013010
PKR1000023233010
1364500
16133
PKR1616100013001
125450528
1826
16387
PL52008
130984886
4560
18768
PKR1007000010025
PL64084
4000
18540
131014988
131013728
159092
18386
105090145
PKR1000100013010
167079
How do I calculate Total Credit Amount and Total Credit Amount?
I tried the following which is a mess I think:
SELECT USER_ID , SUM(CR_total) as Total_Credit
FROM
(
SELECT USER_ID
, Credit_Account
, AMOUNT as CR_total
FROM table
GROUP BY USER_ID
)CR
LEFT JOIN
(SELECT USER_ID , SUM(DR_total) as Total_Debit
FROM
(
SELECT USER_ID
, Debit_Account
, AMOUNT as DR_total
FROM table
GROUP BY DR.USER_ID
)DR
ON DR.USER_ID = CR.USER_ID
group by USER_ID
ORDER BY USER_ID
Expected Results:
User_ID
Credit_Account
Credit Amount against CA
Debit Amount against CA
Debit_Account
Credit Amount against DA
Debit Amount against DA
AMOUNT
18595
PKR1000100013010
PKR1000023233010
1364500
16133
PKR1616100013001
125450528
1826
And since there might be duplication of accounts in both columns(Credit_Account and Debit_Account), the required debit/credit amounts can be aggregated against each account.

Answer 1

You can use a CROSS APPLY( VALUES...) to reshape your data into Account, Credit_Amount, and Debit_Amount. Standard grouping and aggregation operations can then be performed.
SELECT
C.Account,
SUM(C.Credit_Amount) AS Total_Credit_Amount,
SUM(C.Debit_Amount) AS Total_Debit_Amount
FROM Data D
CROSS APPLY (
VALUES
(D.Credit_Account, D.AMOUNT, 0),
(D.Debit_Account, 0, D.AMOUNT)
) C(Account, Credit_Amount, Debit_Amount)
GROUP BY C.Account
See this db<>fiddle.
The zero amounts may also be replaced will NULLs if you prefer.
If accounts are user-specific, you can add D.User_ID to the group by and select list.