>Sir these codes have no error message but it is not performing group by acc_code
>
>

>text TO query TEXTMERGE noshow
>
>SELECT distinct(data.acc_code) as acc_code ,max(data.acc_name) as acc_name,
>sum(data.qty)as qty,
>sum(data.cr_amount)as c_ramount
>from (
>
>SELECT acc_code ,acc_name, qty, cr_amount
>	from crsalp where substring(acc_code,1,2)='32'  and type='P'
>
>union all
>
>SELECT acc_code ,acc_name, qty, cr_amount
>	from cashsalp where substring(acc_code,1,2)='31'  and type='P'
>) as data
>group by
>data.acc_code
>
>ENDTEXT
>

Try

text TO query TEXTMERGE noshow

SELECT acc_code, acc_name,
sum(data.qty) as qty,
sum(data.cr_amount) as cr_amount
from (

SELECT acc_code ,acc_name, qty, cr_amount
	from crsalp where acc_code like '32%'  and type='P'

union all

SELECT acc_code ,acc_name, qty, cr_amount
	from cashsalp where acc_code like '31%'  and type='P'
) as data
group by
acc_code, acc_name

ENDTEXT

Do you have multiple rows with the same code in your tables? From the first table you're taking accounts starting from 32 and from the second starting with 31. Also, I assumed that each acc_code has unique name.