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