Getting totals and sub-totals in Parent-Child hierarchy - sql

Question

I have the following table structures for which I am trying to obtain a totals and subtotals and show a rollup of the values.
ChartOfAccounts(AccountNumber, AccountDescription, ParentAccountNumber, IsControlAccount)
Ledger(LedgerId, JournalId, AccountNumber, IsDebit, Amount)
I have managed to use CTE to obtain the required Parent-Child relationships but am unsure how to use this get control account balances which rollup into parent accounts.
So far, I have managed to put the following query together which is not entirely what I want --> SQL Fiddle. The current query does not seem to rollup and group the parent-child totals correctly. (I have excluded the year,month columns from the fiddle)
Another way to describe the problem, would be to say that all control accounts should have the total of it's child accounts.
My required output is the following
(year, month, AccountNumber, AccountDescription, DebitBalance, CreditBalance, Balance)
|Account#|Acc Desc | DR | CR | BAL |
|1000 |Accounts Receivable |10000 |5000 |5000 |
|1200 |Buyer Receivables |5000 |0 |5000 |
|12001 |Buyer Receivables - Best Buy |5000 |0 |5000 |
|1500 |Offers |5000 |5000 |0 |
|4000 |Accounts Payable | |4475.06 |4475.06 |
|4100 |Supplier Invoice Payables | |4475.06 |4475.06 |
|41002 |Supplier Invoice Payables - Knechtel | |4475.06 |4475.06 |
|6000 |Revenue | |524.93 |524.93 |
|6100 |Membership Fees Revenue | | |0 |
|6200 |Processing Fees Revenue | |100 |100 |
|62002 |Processing Fees Revenue - Knechtel | |100 |100 |
|6300 |Fees Revenue | |424.93 |424.93 |
|63002 |Fees Revenue - Knechtel | |424.93 |424.93 |

Answer 1

Here is what I came up with and was able to get really close to matching your desired output
WITH CTEAcc
AS
(
SELECT
coa.accountDescription,coa.accountnumber,coa.accountnumber as parentaccount
FROM ChartOfAccounts coa
where iscontrolaccount=1
union all select c.accountdescription, coa.accountnumber, c.ParentAccount
from chartofaccounts coa
inner join cteacc c on coa.ParentAccountNumber=c.accountnumber
)
select parentaccount as [Account#], accountdescription as [Acc Desc],
sum(case when isdebit=1 then amount else 0 end) as DR,
sum(case when isdebit=0 then amount else 0 end) as CR,
sum(case when isdebit=1 then amount else 0 end)-sum(case when isdebit=0 then amount else 0 end) as BAL
from (select c.accountdescription, c.accountnumber,
c.parentaccount, l.isdebit, l.amount
from cteacc c
left join ledger l
on c.accountnumber=l.accountnumber
union all select c.accountdescription,
c.accountnumber, c.accountnumber as parentaccount,
l.isdebit, l.amount
from ChartOfAccounts c
inner join ledger l
on c.accountnumber=l.accountnumber where amount<>0) f
group by parentaccount, accountdescription
order by parentaccount
Here is the sql fiddle: http://www.sqlfiddle.com/#!3/d94bc/106

Answer 2

Yet another variation. Kept the hierarchy and iscontrol fields in just for reference. First it associates the account hierarchy with each account (the recursive cte). Then, for each account, computes sums of the ledger items for the account based on the hierarchy position (and whether it is a control account or not). Finally, wraps in another query to compute the balance of and strip off unused accounts from the output.
WITH AccountHierarchy AS (
SELECT AccountNumber
,AccountDescription
,CAST(AccountNumber AS VARCHAR(MAX))
+ '/' AS AccountHierarchy
,IsControlAccount
FROM ChartOfAccounts
WHERE ParentAccountNumber IS NULL
UNION ALL
SELECT c.AccountNumber
,c.AccountDescription
,CAST(h.AccountHierarchy AS VARCHAR(MAX))
+ CAST(c.AccountNumber AS VARCHAR(MAX))
+ '/' AS AccountHierarchy
,c.IsControlAccount
FROM ChartOfAccounts c
INNER JOIN AccountHierarchy h ON (c.ParentAccountNumber = h.AccountNumber)
WHERE ParentAccountNumber IS NOT NULL
)
SELECT AccountNumber
,AccountDescription
,AccountHierarchy
,IsControlAccount
,DR
,CR
,CASE WHEN (DR IS NULL AND CR IS NULL) THEN NULL
ELSE COALESCE(DR, 0) - COALESCE(CR, 0)
END AS BAL
FROM (SELECT h.AccountNumber
,h.AccountDescription
,h.AccountHierarchy
,h.IsControlAccount
,(SELECT SUM(l.Amount)
FROM Ledger l
INNER JOIN AccountHierarchy hd ON (l.AccountNumber = hd.AccountNumber)
WHERE l.IsDebit = 1
AND ( (h.IsControlAccount = 1 AND hd.AccountHierarchy LIKE h.AccountHierarchy + '%')
OR hd.AccountHierarchy = h.AccountHierarchy)
) AS DR
,(SELECT SUM(l.Amount)
FROM Ledger l
INNER JOIN AccountHierarchy hd ON (l.AccountNumber = hd.AccountNumber)
WHERE l.IsDebit = 0
AND ( (h.IsControlAccount = 1 AND hd.AccountHierarchy LIKE h.AccountHierarchy + '%')
OR hd.AccountHierarchy = h.AccountHierarchy)
) AS CR
FROM AccountHierarchy h
) x
WHERE NOT(CR IS NULL AND DR IS NULL)
ORDER BY AccountHierarchy
I used this question for a hierarchy example.
Output:
| ACCOUNTNUMBER | ACCOUNTDESCRIPTION | ACCOUNTHIERARCHY | ISCONTROLACCOUNT | DR | CR | BAL |
|----------------------|------------------------------------|-----------------------------------------------------------------|------------------|--------|-----------|------------|
| 1000 | Accounts Receivable | 1000 / | 1 | 10000 | 5000 | 5000 |
| 1200 | Buyer Receivables | 1000 /1200 / | 1 | 5000 | (null) | 5000 |
| 12001 | Buyer Receivables - Best Buy | 1000 /1200 /12001 / | 0 | 5000 | (null) | 5000 |
| 1500 | Offers | 1000 /1500 / | 0 | 5000 | 5000 | 0 |
| 4000 | Accounts Payable | 4000 / | 1 | (null) | 4475.0685 | -4475.0685 |
| 4100 | Supplier Payables | 4000 /4100 / | 1 | (null) | 4475.0685 | -4475.0685 |
| 41002 | Supplier Payables - Knechtel | 4000 /4100 /41002 / | 0 | (null) | 4475.0685 | -4475.0685 |
| 6000 | Revenue | 6000 / | 1 | (null) | 524.9315 | -524.9315 |
| 6200 | Processing Fees Revenue | 6000 /6200 / | 1 | (null) | 100 | -100 |
| 62002 | Processing Fees Revenue - Knechtel | 6000 /6200 /62002 / | 0 | (null) | 100 | -100 |
| 6300 | Fees Revenue | 6000 /6300 / | 1 | (null) | 424.9315 | -424.9315 |
| 63002 | Fees Revenue - Knechtel | 6000 /6300 /63002 / | 0 | (null) | 424.9315 | -424.9315 |

Answer 3

Starting with your desired output I came up with the following query that groups child accounts based on the ParentAccountNumber. The subquery is only needed since I assumed you want to convert any NULL value to 0 before summing up (in SQL, NULL + 42 = NULL).
with preresult as
(
select acc.ParentAccountNumber as AccountNumber,
acc.AccountDescription as "Acc Desc",
ISNULL(ld.Amount, 0) as DR,
ISNULL(lc.Amount, 0) as CR
from ChartOfAccounts acc
left outer join Ledger ld
on (ld.AccountNumber = acc.AccountNumber AND ld.IsDebit = 1)
left outer join Ledger lc
on (lc.AccountNumber = acc.AccountNumber AND lc.IsDebit = 0)
where acc.ParentAccountNumber is not null
)
select c.AccountNumber as "ACC",
c.AccountDescription as "ACC DESC",
sum(DR) as DR,
sum(CR) as CR,
sum(DR) - sum(CR) AS BL
from preresult p
join ChartOfAccounts c on (c.AccountNumber = p.AccountNumber)
group by c.AccountNumber, c.AccountDescription;
The sqlfiddle can be found here: http://www.sqlfiddle.com/#!3/d94bc/81/0

Answer 4

This seems to give you what you want:
;WITH recurs
AS
(
SELECT C.AccountNumber, C.IsControlAccount, C.ParentAccountNumber, C.AccountDescription,
COALESCE((SELECT SUM(Amount) FROM Ledger WHERE AccountNumber = C.AccountNumber and IsDebit = 1), 0) AS DR,
COALESCE((SELECT SUM(Amount) FROM Ledger WHERE AccountNumber = C.AccountNumber and IsDebit = 0), 0) AS CR,
COALESCE((SELECT SUM(CASE WHEN IsDebit = 0 THEN Amount * -1 ELSE Amount END) FROM Ledger WHERE AccountNumber = C.AccountNumber), 0) AS BAL
FROM ChartOfAccounts C
WHERE IsControlAccount = 0
UNION ALL
SELECT C.AccountNumber, C.IsControlAccount, C.ParentAccountNumber, C.AccountDescription,
r.DR, r.CR, R.BAL
FROM ChartOfAccounts C
INNER JOIN recurs r
ON r.ParentAccountNumber = c.AccountNumber
)
SELECT R.AccountNumber, R.AccountDescription, SUM(R.DR) AS DR, SUM(R.CR) AS CR, SUM(R.BAL) AS BAL
FROM recurs R
WHERE NOT (R.DR = 0 AND R.CR = 0 AND R.BAL = 0)
GROUP BY R.AccountNumber, R.AccountDescription
ORDER BY AccountNumber
SQL Fiddle here
Results:
| ACCOUNTNUMBER | ACCOUNTDESCRIPTION | DR | CR | BAL |
|----------------------|------------------------------------|-------|-----------|------------|
| 1000 | Accounts Receivable | 10000 | 5000 | 5000 |
| 1200 | Buyer Receivables | 5000 | 0 | 5000 |
| 12001 | Buyer Receivables - Best Buy | 5000 | 0 | 5000 |
| 1500 | Offers | 5000 | 5000 | 0 |
| 4000 | Accounts Payable | 0 | 4475.0685 | -4475.0685 |
| 4100 | Supplier Payables | 0 | 4475.0685 | -4475.0685 |
| 41002 | Supplier Payables - Knechtel | 0 | 4475.0685 | -4475.0685 |
| 6000 | Revenue | 0 | 524.9315 | -524.9315 |
| 6200 | Processing Fees Revenue | 0 | 100 | -100 |
| 62002 | Processing Fees Revenue - Knechtel | 0 | 100 | -100 |
| 6300 | Fees Revenue | 0 | 424.9315 | -424.9315 |
| 63002 | Fees Revenue - Knechtel | 0 | 424.9315 | -424.9315 |