Computing Balance Sheet - sqlite

Question

With the following query:
select b1.Name DrBook, c1.Name DrControl, b2.Name CrBook, c2.Name CrControl, tn.Amount
from Transactions tn
left join Books b1 on b1.Id = tn.DrBook
left join Books b2 on b2.Id = tn.CrBook
left join ControlLedgers c1 on c1.Id = tn.DrControl
left join ControlLedgers c2 on c2.Id = tn.CrControl
I get this result set for Balance Sheet:
+---------------------+-----------+---------------------+-----------+--------+
| DrBook | DrControl | CrBook | CrControl | Amount |
+---------------------+-----------+---------------------+-----------+--------+
| Current Assets | Cash | Fund | Initial | 100000 |
| Current Assets | Cash | Fund | Initial | 100000 |
| Current Assets | Cash | Fund | Initial | 100000 |
| Current Assets | Cash | Fund | Initial | 100000 |
| Current Assets | Cash | Fund | Initial | 100000 |
| Expenses | Foods | Current Liabilities | Payables | 10000 |
| Current Liabilities | Payables | Current Assets | Cash | 5000 |
+---------------------+-----------+---------------------+-----------+--------+
To present the Balance Sheet in my Application What I'm doing right now is issuing two queries and get two result sets like these:
query1:
select b1.Name DrBook, c1.Name DrControl, SUM(tn.Amount) Amount
from Transactions tn
left join Books b1 on b1.Id = tn.DrBook
left join ControlLedgers c1 on c1.Id = tn.DrControl
group by DrBook, DrControl
result set 1:
+---------------------+-----------+--------+
| DrBook | DrControl | Amount |
+---------------------+-----------+--------+
| Current Assets | Cash | 500000 |
| Expenses | Foods | 10000 |
| Current Liabilities | Payables | 5000 |
+---------------------+-----------+--------+
query 2:
select b1.Name CrBook, c1.Name CrControl, SUM(tn.Amount) Amount
from Transactions tn
left join Books b1 on b1.Id = tn.CrBook
left join ControlLedgers c1 on c1.Id = tn.CrControl
group by CrBook, CrControl
result set 2:
+---------------------+-----------+--------+
| CrBook | CrControl | Amount |
+---------------------+-----------+--------+
| Current Assets | Cash | 5000 |
| Current Liabilities | Payables | 10000 |
| Fund | Initial | 500000 |
+---------------------+-----------+--------+
and subtract result set 2 from result set 1 if it is Assets or Expenses (in this case Current Assets and Expenses) and result set 1 from result set 2 if it is Liabilities, Incomes or Fund (in this case Current Liabilities and Fund) to get final result set like this:
+---------------------+---------------+---------+
| Book | ControlLedger | Balance |
+---------------------+---------------+---------+
| Current Assets | Cash | 495000 |
| Expenses | Food | 10000 |
| Current Liabilities | Payables | 5000 |
| Fund | Initial | 500000 |
+---------------------+---------------+---------+
I've tried some case statement to get the final result set through sql query instead of computing manually in application code BUT those didn't work!
EDIT
Here's the definition for the Table:
CREATE TABLE "Transactions"(
"Id" INTEGER NOT NULL,
"Date" TEXT NOT NULL,
"DrBook" INTEGER NOT NULL,
"CrBook" INTEGER NOT NULL,
"DrControl" INTEGER NOT NULL,
"CrControl" INTEGER NOT NULL,
"DrLedger" INTEGER,
"CrLedger" INTEGER,
"DrSubLedger" INTEGER,
"CrSubLedger" INTEGER,
"DrPartyGroup" INTEGER,
"CrPartyGroup" INTEGER,
"DrParty" INTEGER,
"CrParty" INTEGER,
"DrMember" INTEGER,
"CrMember" INTEGER,
"Amount" INTEGER NOT NULL,
"Narration" TEXT,
FOREIGN KEY("DrBook") REFERENCES "Books"("Id"),
FOREIGN KEY("CrBook") REFERENCES "Books"("Id"),
FOREIGN KEY("DrControl") REFERENCES "ControlLedgers"("Id"),
FOREIGN KEY("CrControl") REFERENCES "ControlLedgers"("Id"),
FOREIGN KEY("DrLedger") REFERENCES "Ledgers"("Id"),
FOREIGN KEY("CrLedger") REFERENCES "Ledgers"("Id"),
FOREIGN KEY("DrSubLedger") REFERENCES "SubLedgers"("Id"),
FOREIGN KEY("CrSubLedger") REFERENCES "SubLedgers"("Id"),
FOREIGN KEY("DrPartyGroup") REFERENCES PartyGroups("Id"),
FOREIGN KEY("CrPartyGroup") REFERENCES PartyGroups("Id"),
FOREIGN KEY("DrParty") REFERENCES "Parties"("Id"),
FOREIGN KEY("CrParty") REFERENCES "Parties"("Id"),
FOREIGN KEY("DrMember") REFERENCES "Members"("Id"),
FOREIGN KEY("CrMember") REFERENCES "Members"("Id")
);
for each Journal I insert one row and it contains both Debit, Credit and Amount Information. I don't have Dr/CrProduct or Dr/CrServices since this has been designed for Individual's and Families' Bookkeeping and Accounting.
For a purchase of food from Mr. A, for example, I pass (1):
Expenses -> Food -> Rice -> Fine Rice A/c Dr. 10000
Current Liabilities -> Payables A/C Cr. 10000
if it's on credit and when the amount of purchase is paid in cash, I pass (2):
Current Liabilities -> Payables A/C Dr. 10000
Current Assets -> Cash -> In Hand -> Emon A/c Cr. 10000
In the table it becomes:
+----+------------+--------+--------+-----------+-----------+----------+----------+-------------+-------------+--------------+--------------+---------+---------+----------+----------+--------+----------------+
| Id | Date | DrBook | CrBook | DrControl | CrControl | DrLedger | CrLedger | DrSubLedger | CrSubLedger | DrPartyGroup | CrPartyGroup | DrParty | CrParty | DrMember | CrMember | Amount | Narration |
+----+------------+--------+--------+-----------+-----------+----------+----------+-------------+-------------+--------------+--------------+---------+---------+----------+----------+--------+----------------+
| 3 | 2020-06-15 | 3 | 5 | 9 | 18 | 2 | | 2 | | | 4 | | 1 | | | 10000 | Some Narration |
| 3 | 2020-06-15 | 5 | 2 | 18 | 7 | | 1 | | 1 | 4 | | 1 | | | | 10000 | |
+----+------------+--------+--------+-----------+-----------+----------+----------+-------------+-------------+--------------+--------------+---------+---------+----------+----------+--------+----------------+
and here's a quick dissection of the first row:
+--------------+----------------+---------------------+
| Columns | Values | Mappings |
+--------------+----------------+---------------------+
| DrBook | 3 | Expenses |
| CrBook | 5 | Current Liabilities |
| DrControl | 9 | Food |
| CrControl | 18 | Payables |
| DrLedger | 2 | Rice |
| DrSubLedger | 2 | Fine Rice |
| CrPartyGroup | 4 | Groceries |
| CrParty | 1 | Mr. A |
| Amount | 10000 | |
| Narration | Some Narration | |
+--------------+----------------+---------------------+

Answer 1

Not sure whether the following is the only way:
with t1(Id, Book, Control, Amount) as (
select tn.DrBook, b1.Name, c1.Name, sum(tn.Amount)
from Transactions tn
left join Books b1 on b1.Id = tn.DrBook
left join ControlLedgers c1 on c1.Id = tn.DrControl
group by DrBook, DrControl
),
t2 as (
select tn.CrBook, b1.Name, c1.Name, -1*sum(tn.Amount)
from Transactions tn
left join Books b1 on b1.Id = tn.CrBook
left join ControlLedgers c1 on c1.Id = tn.CrControl
group by CrBook, CrControl
),
t3 as (
select * from t1 union all select * from t2
)
select Book, Control,
case when Id <=3 then sum(Amount)
else -1*sum(Amount) end Balance
from t3 group by Book, Control order by Id
and it produces exactly what I expected:
+---------------------+----------+---------+
| Book | Control | Balance |
+---------------------+----------+---------+
| Current Assets | Cash | 495000 |
| Current Liabilities | Payables | 5000 |
| Expenses | Foods | 10000 |
| Fund | Initial | 500000 |
+---------------------+----------+---------+