>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

SUM() ignore nulls

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