>>>>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.
>
>
>Cursors in SQL Server?
>Everything I read about them is like using GENERAL fields in VFP:
>"Do NOT use them" :-)

That's true except for the Running Total problem. In that scenario cursor based solution outperforms set based solution. Of course, we can use SQL CLR function (see http://sqlblog.com/blogs/adam_machanic/archive/2006/07/12/running-sums-yet-again-sqlclr-saves-the-day.aspx ) or SQL Server 2012 allows to solve these problems in one pass using enhancements in the Window functions.