(select M_KOD,MAX(CARI_ISIM) CARI_ISIM ,SUM(CM_BORCT) CBORC,SUM(CM_ALACT) CALAC

FROM TBLCASABIT

WHERE M_KOD IS NOT NULL AND (CM_BORCT<>0 OR CM_ALACT<>0) AND M_KOD LIKE '[13]2[^1]%'

GROUP BY M_KOD 

HAVING COUNT(*)=1

UNION ALL

select M_KOD,'*'+MAX(CARI_ISIM) CARI_ISIM,SUM(CM_BORCT) CBORC,SUM(CM_ALACT) CALAC

FROM TBLCASABIT 

WHERE M_KOD IS NOT NULL AND (CM_BORCT<>0 OR CM_ALACT<>0) AND M_KOD LIKE '[13]2[^1]%'

GROUP BY M_KOD 

HAVING COUNT(*)<>1

),

MUH AS (SELECT HES_KOD,MAX(HS_ADI) HS_ADI, SUM(CASE WHEN BA=1 THEN TUTAR ELSE 0 END) MBORC,SUM(CASE WHEN BA=2 THEN TUTAR ELSE 0 END) MALAC

FROM TBLMUHFIS A,TBLMUPLAN B

WHERE HES_KOD=HESAP_KODU AND HES_KOD LIKE '[13]2[^1]%'

GROUP BY HES_KOD

)

SELECT COALESCE(M_KOD,HES_KOD) HESAP,COALESCE(CARI_ISIM,HS_ADI) CARI,CBORC,CALAC,MBORC,MALAC

FROM CARI

FULL JOIN MUH ON M_KOD=HES_KOD

where ISNULL(CBORC,0)<>ISNULL(MBORC,0) OR ISNULL(CALAC,0)<>ISNULL(MALAC,0)

ORDER BY 1

(netsis cari muhasebe fark listesi haricinde)