/****** Script for SelectTopNRows command from SSMS  ******/
SELECT [1][Ocak], [2][Subat], [3][Mart], [4][Nisan], [5][Mayis], [6][Haziran], [7][Temmuz],
 [Agustos], [9][Eylül], [10][Ekim], [11][Kasim], [12][Aralik]
 FROM (SELECT MONTH(TARIH) [AY],
CASE BA
WHEN '1' THEN SUM(ISNULL(CONVERT(DECIMAL(18,2),TUTAR),0))
END AS BORC
FROM [LIMON2012].[dbo].[TBLMUHFIS] where HES_KOD='120-01-002'
GROUP BY TARIH,BA
) AS TABLO
PIVOT 
(
 SUM(BORC)
FOR [AY] IN ([1],[2],[3],[4],[5],[6],[7],,[9],[10],[11],[12])) AS PivotTable
UNION ALL
SELECT * FROM 
(SELECT MONTH(TARIH) [AY],
CASE BA
WHEN '2' THEN SUM(ISNULL(CONVERT(DECIMAL(18,2),TUTAR),0))
END AS ALACAK
FROM [LIMON2012].[dbo].[TBLMUHFIS] where HES_KOD='120-01-002'
GROUP BY TARIH,BA) AS TABLO
PIVOT
(SUM(ALACAK)
FOR [AY] IN([1],[2],[3],[4],[5],[6],[7],,[9],[10],[11],[12])) AS PivotTable

select case month(tarih)
          when 1 then 'Ocak'
          when 2 then 'Subat'
          when 3 then 'Mart'
          when 4 then 'Nisan'
          when 5 then 'Mayis'
          when 6 then 'Haziran'
          when 7 then 'Temmuz'
          when 8 then 'Agustos'
          when 9 then 'Eylül'
          when 10 then 'Ekim'
          when 11 then 'Kasim'
          else then 'Aralik'
       end as ay
      ,sum(case ba
              when '1' then convert(decimal(18,2),isnull(tutar,0))
              else 0
           end
          ) as borc
      ,sum(case ba
              when '2' then convert(decimal(18,2),isnull(tutar,0))
              else 0
           end
          ) as alacak
  from limon2012.dbo.tblmuhfis
 where hes_kod='120-01-002'
 group by month(tarih)
 order by month(tarih)