select a.fyear,a.aperiod,c.trx_amt
,e.acct_cd,e.active_status

,ISNULL((select 
openingBalance=SUM(a.trx_amt)
from 
gl_pendjnls a
left join gl_jlhdr b on a.idxjlhdr = b.idx
left join v_acctperiod c on b.idxperiod = c.idx
right join v_gl_chart d on  a.idxcoa = d.idx

where c.fyear < = 2013 and c.aperiod < 10
and d.acct_cd = e.acct_cd
group by d.acct_cd
   ),0) as openingBalance

,ISNULL((select 
closingBalance=SUM(a.trx_amt) + c.trx_amt

from 
gl_pendjnls a
left join gl_jlhdr b on a.idxjlhdr = b.idx
left join v_acctperiod f on b.idxperiod = f.idx
left join v_gl_chart d on  a.idxcoa = d.idx

where f.fyear < = 2013 and f.aperiod < 10
and d.acct_cd = e.acct_cd
group by d.acct_cd
   ),0) as closingBalance

from v_acctperiod a
left join gl_jlhdr b on a.idx = b.idxperiod
left join gl_pendjnls c on b.idx = c.idxjlhdr
left join v_gl_chart e on c.idxcoa = e.idx
where e.active_status = 'Y'

and a.fyear = 2013 and a.aperiod = 10
and e.acct_cd = '111-01-201'