try this to get ids which are existing wrongly.
SELECT *
FROM
(
SELECT *,SUM(AMOUNT) OVER (PARTITION BY ID) AS Total
FROM TBL_Account
)t
INNER JOIN TBL_CH c
ON c.ID = t.ID
WHERE c.AMOUNT <> t.Total
once you're staisfied with returned records. you can use below logic for insertion
INSERT INTO TBL_Account
SELECT t.ID,c.AMOUNT - t.Total
FROM (SELECT ID,SUM(AMOUNT) AS Total
FROM TBL_Account
GROUP BY ID)t
INNER JOIN TBL_CH c
ON c.ID = t.ID
WHERE c.AMOUNT <> t.Total
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SQL Server MVP
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