when i did use this sql syntax
Select Sum(IIF(!ISNULL(bal),bal,0)) As bal,accode,acname,"Opening Balance" As remname, wsdt As dt From PRINTopledger;
GROUP By accode,acname HAVING Sum(IIF(!ISNULL(bal),bal,0))<>0

Result: Sql query generated, but some of record in bal field appeared ********
i think and changed sql syntax

Select Sum(IIF(!ISNULL(bal),bal,0000000000.00)) As bal,accode,acname,"Opening Balance" As remname, wsdt As dt From PRINTopledger;
GROUP By accode,acname HAVING Sum(IIF(!ISNULL(bal),bal,0))<>0

Resuilt : Its Ok

But it is also limited thinking can u help me about Permanent solution