In addition to what Tore suggests, you might try this (assuming there only a limited amount of months):

select Account,;
   sum(iif(month=2013.10,Amount,0) as Jan,;
   .
   .
   sum(iif(month=2013.91,Amount,0) as Oct,;
from <yourTable>;
group by Account:

Hope this helps.





>No, I didn't meant to ask That. I mean to say How will I convert my Rows i.e Amount of different to columns amounts. What are the limitations to that etc, etc
>
>
>
>
>>Not sure how your representation of dates work, but you might try something like
>>
>>

>>select month,sum(amount) from <yourtable> group by month
>>

>>
>>Hope this helps.
>>
>>>What Logic should I use to compare Data for One Month to another ?
>>>
>>>
>>>My Table contains following fileds.
>>>
>>>Accountno N (10) && example 1234567891
>>>Month N (8,2) && 2013.10 represents Jan,2013.91 Represents October
>>>Invoice N (14) & Amount N(10)
>>>
>>>I have been asked to compare the Monthly Amounts with the preceding months Amount. Also Compare one year to another.
>>>
>>>What logic should I use, How to start up with this.