use the belowyour approach might skew if there's a many to one relation between traders and any other tableSELECT t1.tradername,t1.opbalance,t2.closingbalanceFROM (select tradername, isnull(sum(btty.debit),0)- isnull(sum(btty.credit),0) as opbalancefrom dbo.traders left outer join dbo.bttyon traders.traderid = btty.traderidgroup by tradername )t1inner join (select tradername, isnull(sum(balancetable.debit),0)- isnull(sum(balancetable.credit),0)as closingbalancefrom dbo.traders left outer join dbo.balancetableon traders.traderid = balancetable.traderidgroup by tradername )t2on t2.tradername=t1.tradername