An attempt to create a balance between debit and credit - sql

Question

Well, I'll go directly to the case that is presented to me when trying to make a book with Extract and MUST HAVE in continuous BALANCE.
I was really hanging in my consultation, and I can not find any solution for desired.
Thanked would in some small contribution to some of you.
I'm looking for something like this:
ACCDATE ACCOUNT DEBIT CREDIT BALANCE
2013-01-01 00:00:00 11200 0.00 1500.00 -1500.00
2013-01-01 00:00:00 11200 0.00 60.00 -1560.00
2013-01-01 00:00:00 11200 0.00 400.00 -1960.00
2013-01-01 00:00:00 11200 0.00 100.00 -2060.00
2013-01-01 00:00:00 11200 0.00 300.00 -2360.00
2013-01-01 00:00:00 11200 0.00 250.00 -2910.00
OR:
ACCDATE ACCOUNT DEBIT CREDIT BALANCE
2013-01-01 00:00:00 11200 1500.00 0 1500.00
2013-01-01 00:00:00 11200 0.00 60.00 1440.00
2013-01-01 00:00:00 11200 0.00 400.00 1040.00
2013-01-01 00:00:00 11200 0.00 40 1000.00
2013-01-01 00:00:00 11200 300 0 1300.00
2013-01-01 00:00:00 11200 0.00 250.00 1550.00
I really do not require account type filter it by this time, but specific.
The idea is that with my Query still does not give me that result.
They can buy creating a provisional or temporary table with the same shown below:
INSERT INTO Accounting (AccDate,DebitCredit,Account,Amount) VALUES ('20110101','D',11200,1500)
INSERT INTO Accounting (AccDate,DebitCredit,Account,Amount) VALUES ('20110101','C',11200,60)
INSERT INTO Accounting (AccDate,DebitCredit,Account,Amount) VALUES ('20110102','D',11200,400)
INSERT INTO Accounting (AccDate,DebitCredit,Account,Amount) VALUES ('20110102','C',11200,100)
INSERT INTO Accounting (AccDate,DebitCredit,Account,Amount) VALUES ('20110102','C',11200,300)
INSERT INTO Accounting (AccDate,DebitCredit,Account,Amount) VALUES ('20110102','C',11200,250)
WITH CTE_FIRST AS
(
SELECT ACCDATE,
ACCOUNT,
CASE WHEN DEBITCREDIT='D' THEN AMOUNT ELSE 0 END AS DEBIT,
CASE WHEN DEBITCREDIT='C' THEN AMOUNT ELSE 0 END AS CREDIT,
ROW_NUMBER()OVER(ORDER BY ACCOUNT,ACCDATE) RN
FROM ACCOUNTING
WHERE ACCDATE >='20130101'
)
,CTE_SECOND AS(
SELECT *,
ISNULL((SELECT TOP 1 DEBIT FROM CTE_FIRST B WHERE B.ACCOUNT=A.ACCOUNT AND B.RN<A.RN ORDER BY RN DESC),0) COL1,
ISNULL((SELECT TOP 1 CREDIT FROM CTE_FIRST B WHERE B.ACCOUNT=A.ACCOUNT AND B.RN<A.RN ORDER BY RN DESC),0) COL2
FROM CTE_FIRST A
)
SELECT ACCDATE,ACCOUNT,DEBIT,CREDIT,
CASE WHEN DEBIT=0 THEN 0-(CREDIT+COL2) ELSE DEBIT+COL1 END BALANCE
FROM CTE_SECOND
Something happens in the validation of sum or not it's taking so linear consulting ....
All of this inquiry, I tried to help me with material that I got on the web. But it gives me the total response.

Answer 1

In the end I got this solution, but it becomes very slow the process.
Is there a way to optimize it?
Very slow for real, and it does not work for high queries.
DECLARE #T TABLE( FECHA DATETIME, COMENTARIO NVARCHAR (300), CUENTA
VARCHAR(15), DEBE NUMERIC(15,2), HABER NUMERIC(15,2) )
INSERT INTO #T SELECT FECHA, COMENTARIO, CUENTA, DEBE, HABER FROM
DIARIOAPUNTES;
/* INSERT INTO #T VALUES ('001-0001','20130102',100,0); INSERT INTO #T
VALUES ('001-0001','20130102',0,200); INSERT INTO #T VALUES
('001-0001','20130102',100,0); INSERT INTO #T VALUES
('001-0001','20130103',100,0); INSERT INTO #T VALUES
('001-0001','20130105',0,100); INSERT INTO #T VALUES
('001-0002','20130105',100,0); INSERT INTO #T VALUES
('001-0002','20130106',500,0);
*/
--DEBIT - CREDIT + BALANCE
WITH T_ROW AS (
SELECT (ROW_NUMBER() OVER(ORDER BY (T1_1.FECHA) ASC)) AS CONTADOR, FECHA, T1_1.CUENTA, T1_1.COMENTARIO, T1_1.DEBE, T1_1.HABER
FROM #T T1_1 )
SELECT T1.CONTADOR, T1.CUENTA, T1.COMENTARIO AS DESCRIPCION,
Convert(CHAR(10), T1.FECHA, 103) AS FECHA, T1.DEBE, T1.HABER,
ROUND(T1.DEBE-T1.HABER + COALESCE(T2.SALDO,0),2) AS SALDO FROM T_ROW
T1
CROSS APPLY(
SELECT ROUND(SUM(DEBE)-SUM(HABER),2) AS SALDO
FROM T_ROW T2
WHERE T2.CONTADOR < T1.CONTADOR AND T1.CUENTA = T2.CUENTA
) AS T2
--WHERE T1.FECHA BETWEEN '20130101' AND '20131231'
ORDER BY T1.CUENTA, T1.FECHA
--WHERE T1.ACCOUNTNO = '001-0001'