SELECT to_char(A.acc_id),
       Initcap(a.acc_name),
       control_detail,
       nvl(a.op_dabit,0)+nvl(dabqt,0)-nvl(cerqt,0)Opening_Balance,
       s.sq Activity_Debit,
       t.tq Activity_Credit,
       nvl(a.op_dabit,0)+nvl(dabqt,0)-nvl(cerqt,0)+nvl(s.sq,0)-nvl(t.tq,0) Closing_Balance
FROM Coa a,
  (SELECT cb.cb_acc_id,
          sum(nvl(cb.dabit,0))sq
   FROM cb
   WHERE vdate BETWEEN nvl(:Date_from, vdate) AND nvl(:Date_to ,vdate)
   GROUP BY cb_acc_id)s,
  (SELECT cb.cb_acc_id,
          sum(nvl(cb.credit,0))tq
   FROM cb
   WHERE vdate BETWEEN nvl(:Date_from, vdate) AND nvl(:Date_to ,vdate)
   GROUP BY cb_acc_id)t,
  (SELECT cb_acc_id,
          sum(dabit)dabqt
   FROM cb
   WHERE vdate < nvl(:Date_from ,vdate)
   GROUP BY cb_acc_id)cbdbef,
  (SELECT cb_acc_id,
          sum(credit)cerqt
   FROM cb
   WHERE vdate < nvl(:Date_from ,vdate)
   GROUP BY cb_acc_id)cbcbef
WHERE cbdbef.cb_acc_id(+)=a.acc_id
  AND cbcbef.cb_acc_id(+)=a.acc_id
  AND s.cb_acc_id(+)=a.acc_id
  AND t.cb_acc_id(+)=a.acc_id
  AND acc_id BETWEEN nvl(:Account_no_from ,acc_id) AND nvl(:Acccount_no_to , acc_id) CONNECT BY
  PRIOR acc_id = CATAGORY_id
  START WITH acc_id BETWEEN 01 AND 1000
ORDER Siblings BY acc_id /