CREATE VIEW dbo.FIS_BAKIYELERI
AS
SELECT        FISNO AS FICHENO, SUM(ALACAK) - SUM(BORC) AS FISBAK
FROM            ((SELECT        FISNO, SUM(AMOUNT) AS ALACAK, 0 AS BORC
                            FROM            [IHR].[dbo].[KASA_FISI_LISTESI]
                            WHERE        CANCELLED = 0 AND BA = 'ALACAK'
                            GROUP BY FISNO)
                         UNION ALL
                         (SELECT        FISNO, 0 AS ALACAK, SUM(AMOUNT) AS BORC
                          FROM            [IHR].[dbo].[KASA_FISI_LISTESI]
                          WHERE        CANCELLED = 0 AND BA = 'BORÇ'
                          GROUP BY FISNO)) QQ
GROUP BY QQ.FISNO