>>Dear Sir,
>>
>>Actually my data is like this
>>
>>

>>CREATE CURSOR stock(date     d(8),;
>>					voucherno    n(4),;
>>                    open1    n(4),;
>>                    open2    n(4),;
>>                    arrival1 n(4),;
>>                    arrival2 n(4),;
>>                    sold1    n(4),;
>>                    sold2    n(4),;
>>                    closing1 n(4),;
>>                    closing2 n(4))
>>
>>INSERT INTO stock VALUES ({^2012-07-01},155,15,30,0,0,0,0,15,30)
>>INSERT INTO stock VALUES ({^2012-09-09},156,0,0,10,0,0,0,0,0)
>>INSERT INTO stock VALUES ({^2012-09-09},157,0,0,9,0,0,0,0,0)
>>INSERT INTO stock VALUES ({^2012-09-10},158,0,0,10,0,0,0,0,0)
>>INSERT INTO stock VALUES ({^2012-09-11},159,0,0,0,15,0,0,0,0)
>>INSERT INTO stock VALUES ({^2012-09-21},160,0,0,0,0,30,60,0,0)
>>

>>
>>
>>I want to display voucherno against every date.
>>So I do not want to get any summed values in single line date.
>
>

>CREATE CURSOR stock(date      d(8),;
>                    voucherno n(4),;
>                    open1     n(4),;
>                    open2     n(4),;
>                    arrival1  n(4),;
>                    arrival2  n(4),;
>                    sold1     n(4),;
>                    sold2     n(4),;
>                    closing1  n(4),;
>                    closing2  n(4))
>
>INSERT INTO stock VALUES ({^2012-07-01},155,15,30,0,0,0,0,15,30)
>INSERT INTO stock VALUES ({^2012-09-09},156,0,0,10,0,0,0,0,0)
>INSERT INTO stock VALUES ({^2012-09-09},157,0,0,9,0,0,0,0,0)
>INSERT INTO stock VALUES ({^2012-09-10},158,0,0,10,0,0,0,0,0)
>INSERT INTO stock VALUES ({^2012-09-11},159,0,0,0,15,0,0,0,0)
>INSERT INTO stock VALUES ({^2012-09-21},160,0,0,0,0,30,60,0,0)
>
>SELECT Stock.Date,;
>       Stock.voucherno,;
>       SUM(IIF(Tbl1.voucherno== Stock.voucherno,000000, Tbl1.Closing1+Tbl1.Arrival1-Tbl1.Sold1))  AS Open1,;
>       SUM(IIF(Tbl1.voucherno== Stock.voucherno,000000, Tbl1.Closing2+Tbl1.Arrival2-Tbl1.Sold2))  AS Open2,;
>       MAX(Stock.Arrival1) AS Arrival1,;
>       MAX(Stock.Arrival2) AS Arrival2,;
>       MAX(Stock.Sold1)    AS Sold1,;
>       MAX(Stock.Sold2)    AS Sold2,;
>       SUM(Tbl1.Closing1+Tbl1.Arrival1-Tbl1.Sold1) AS Closing1,;
>       SUM(Tbl1.Closing2+Tbl1.Arrival2-Tbl1.Sold2) AS Closing2;
>FROM Stock;
>LEFT JOIN Stock Tbl1 ON Stock.voucherno >= Tbl1.voucherno ;
>GROUP BY Stock.Date, Stock.voucherno;
>ORDER BY Stock.Date, Stock.voucherno
>

This is nice set-based solution, but I think the same rule applies here as to SQL Server up to 2012 - it is better to use cursor based solution. In this case SCAN BASED solution is very striaghtforward.

Try both solutions on a huge set of data.