Yardım Mizan SQL sorgusu-üst hesaplı

SELECT * FROM
(SELECT H.SEVIYE,H.HESAP_KODU,HESAP_ADI,   
SUM(ISNULL(L.DEBIT,0)) AS [BORC],
SUM(ISNULL(L.CREDIT,0))AS [ALACAK],
SUM(CASE WHEN ISNULL(L.BAKIYE,0)>0 THEN ABS(ISNULL(L.BAKIYE,0)) ELSE 0 END) BORC_BAKIYE,
SUM(CASE WHEN ISNULL(L.BAKIYE,0)<0 THEN ABS(ISNULL(L.BAKIYE,0)) ELSE 0 END) ALACAK_BAKIYE,
SUM(ISNULL(L.BAKIYE,0)) 'BAKIYE',
SUM(ISNULL(K_BAKIYE,0)) 'KUM_BAKIYE'
FROM
(SELECT H.ACTIVE,H.CODE AS [HESAP_KODU],H.DEFINITION_ AS [HESAP_ADI],CASE LEN(CODE) WHEN 1 THEN -2 WHEN 2 THEN -1 ELSE
LEN(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(REPLACE(H.CODE,'0',''),'1',''),'2',''),'3',''),'4',''),'5',''),'6',''),'7',''),'8',''),'9','')) END AS [SEVIYE]
FROM LG_030_EMUHACC H WITH(NOLOCK))H
LEFT OUTER JOIN
(SELECT L.ACCOUNTCODE,SUM(ROUND(L.DEBIT,6)) DEBIT,SUM(ROUND(L.CREDIT,6)) CREDIT,ROUND(SUM(ROUND(L.DEBIT,6)-ROUND(L.CREDIT,6)),6) BAKIYE,
((SELECT SUM(ROUND(DEBIT,6)) FROM LG_030_03_EMFLINE AS EMFLINE WHERE DATE_ BETWEEN '2019-01-01' AND '2019-07-31' AND ACCOUNTCODE=L.ACCOUNTCODE AND TRCODE IN (1,2,3,4,6,7)AND CANCELLED = 0 AND STATUS = 0 )-
(SELECT SUM(ROUND(CREDIT,6))FROM LG_030_03_EMFLINE AS EMFLINE WHERE DATE_ BETWEEN '2019-01-01' AND '2019-07-31' AND ACCOUNTCODE=L.ACCOUNTCODE AND TRCODE IN (1,2,3,4,6,7)AND CANCELLED = 0 AND STATUS = 0 )) K_BAKIYE
FROM
LG_030_03_EMFLINE L WHERE L.ACCOUNTCODE LIKE '%' AND L.DATE_ BETWEEN '2019-01-01' AND '2019-07-31'AND L.TRCODE IN (1,2,3,4,6,7)AND L.CANCELLED = 0 AND L.STATUS = 0
GROUP BY L.ACCOUNTCODE )L
ON H.HESAP_KODU=SUBSTRING(L.ACCOUNTCODE,1,LEN(H.HESAP_KODU))
GROUP BY H.ACTIVE,H.HESAP_KODU,H.HESAP_ADI,H.SEVIYE )TMP
WHERE (BORC>0 OR ALACAK>0) AND SEVIYE<=9
ORDER BY HESAP_KODU

SELECT * FROM
(SELECT
EMUH.CODE "Hesap Kodu",
EMUH.DEFINITION_ "Hesap Açıklaması",
EMUH.EXTNAME "2. Açıklama",
EMUH.SPECODE "Hesap Özel Kodu",
EMUH.CYPHCODE "Hesap Yetki Kodu",
EMUH.UNITS "Hesap Birimi",
EMUH.SUBACCOUNTS "Alt Hesap Sayısı",
EMUH.LEVEL_ "Hesap Seviyesi",
DEBIT2 BORC,
CREDIT2 ALACAK,
DEBIT2-CREDIT2 BAKIYE
FROM
LG_017_EMUHACC EMUH JOIN
(SELECT
GLACC.CODE CODE1,
SUM(GLSUM.DEBIT)AS DEBIT1,
SUM(GLSUM.CREDIT)AS CREDIT1
FROM
LG_017_EMUHACC GLACC LEFT OUTER JOIN   LV_017_01_EMUHTOT GLSUM  ON (GLACC.LOGICALREF  =  GLSUM.ACCOUNTREF)
WHERE
GLSUM.TOTTYPE=1
GROUP BY
GLACC.CODE
)TMP1  ON EMUH.CODE=TMP1.CODE1
JOIN
(SELECT
GLACC.CODE CODE2,
SUM(GLSUM.DEBIT)AS DEBIT2,
SUM(GLSUM.CREDIT)AS CREDIT2
FROM
LG_017_EMUHACC GLACC LEFT OUTER JOIN LV_017_01_EMUHTOT GLSUM  ON (GLACC.LOGICALREF  =  GLSUM.ACCOUNTREF)
WHERE
GLSUM.TOTTYPE=2
GROUP BY
GLACC.CODE
)TMP2
ON EMUH.CODE=TMP2.CODE2) AS TMP
ORDER BY [Hesap Kodu] ASC

EMFLINE.CANCELLED=0

Dim Baglanti As New ADODB.Connection
    Dim KayitSeti As New ADODB.Recordset
    Dim Firma As String, SERVER As String, Database As String, Kullanıcı As String, Parola As String, DONEM As String, Tutar As String, TUTAR2 As String, Tutar1 As String, tarih1 As String, tarih2 As String

Sub bilanco()
    Firma = Format(Range("g1"), "000"):    SERVER = Range("L1").Value:    Database = Range("L2").Value:    Kullanıcı = Range("L3").Value:    Parola = Range("L4").Value
    Tutar = Range("I1").Value: Tutar1 = Range("I2").Value: tarih1 = Format(Range("G3").Value, "d.M.yyyy"):    tarih2 = Format(Range("G4").Value, "d.M.yyyy")
    TUTAR2 = Range("I3").Value: dijit10 = Range("I4").Value: DONEM = Format(Range("g2"), "00"):
    Range("A7:Z65536").ClearContents
 
Baglanti.Open "Provider=SQLOLEDB; Data Source=" & SERVER & "; Initial Catalog=" & Database & "; User ID=" & Kullanıcı & "; Password=" & Parola & ";"

S = S & "SELECT  EMC.CODE, EMC.DEFINITION_, "
S = S & " Sum (EML.DEBIT), Sum(EML.CREDIT), Sum(EML.DEBIT) - Sum(EML.CREDIT) "
S = S & " FROM   LG_" & Firma & "_" & DONEM & "_EMFLINE.CANCELLED=0, "
S = S & "              LG_" & Firma & "_EMUHACC EMC "
'S = S & " WHERE SUBSTRING(EML.ACCOUNTCODE, 0, " & dijit10 & ") = EMC.CODE"
S = S & " WHERE ((LEVEL_ = 0 And SUBSTRING(EML.ACCOUNTCODE, 1, 3) = EMC.CODE) Or (LEVEL_ = 1 And SUBSTRING(EML.ACCOUNTCODE, 1, 6) = EMC.CODE) Or (LEVEL_ = 2 And SUBSTRING(EML.ACCOUNTCODE, 1, 10) = EMC.CODE)) "
S = S & " AND  (EML.DATE_ BETWEEN '" & Convert(VARCHAR, (tarih1), 103) & "' AND '" & Convert(VARCHAR, (tarih2), 103) & "')  "
S = S & " AND EMC.CODE LIKE  '" & Tutar & "%'  AND EMC.DEFINITION_ LIKE  '" & Tutar1 & "%'"
S = S & " GROUP BY EMC.CODE, EMC.DEFINITION_"
S = S & " ORDER BY EMC.CODE"
KayitSeti.Open S, Baglanti
Cells(7, 1).CopyFromRecordset KayitSeti

'y = [A65536].End(xlUp).Row + 1
'Range("F" & y) = "TOPLAM"
'Range("G" & y) = WorksheetFunction.Sum(Range("G7:G" & y))
'Range("H" & y) = WorksheetFunction.Sum(Range("H7:H" & y))

KayitSeti.Close
Baglanti.Close
Set KayitSeti = Nothing
Set Baglanti = Nothing

End Sub