>Sir,
>
>Your codes remove BALANCE in first row that is 450.
>It is opening blance and must not be deleted.
>Please see attached image.

create table test3 free (date d(8),detail c(10),vou_no n(5),debit n(9,2),credit n(9,2),balance n(10,2),dr_cr c(2))

INSERT INTO TEST3 values({},'Opening',0,0,0,450,'DR')
INSERT INTO TEST3 values({^2012-04-01},"",1,796827,0,0,'')
INSERT INTO TEST3 values({^2012-04-02},"",2,576385,0,0,'')
INSERT INTO TEST3 values({^2012-04-03},"",3,0,500000,0,'')
INSERT INTO TEST3 values({^2012-04-04},"",4,0,900000,0,'')
INSERT INTO TEST3 values({^2012-04-05},"",5,1000000,0,0,'')
INSERT INTO TEST3 values({^2012-04-06},"",6,0,972762,0,'')
INSERT INTO TEST3 values({^2012-04-07},"",7,8000,0,0,'')
INSERT INTO TEST3 values({^2012-04-07},"",7,0,90000,0,'')


SELECT Test3.date,;
       Test3.detail,;
       Test3.vou_no,;
       Test3.debit,;
       Test3.credit,;
       SUM(Tst.Balance)                      AS Balance,;
       IIF(SUM(Tst.Balance) < 0, "CR", "DR") AS dr_cr;
FROM Test3;
LEFT JOIN (SELECT Debit-Credit+Balance AS Balance, Date FROM Test3) Tst ON Test3.Date >= Tst.Date;
GROUP BY Test3.date,;
       Test3.detail,;
       Test3.vou_no,;
       Test3.debit ,;
       Test3.credit