Public Function SplitStnSay(GVeri As String, Optional Ayrac As String = ",") As Integer
    On Error Resume Next
    Dim var As Variant
    Dim GAyrac As String
    GAyrac = Ayrac
    var = Split(GVeri, Ayrac)
    SplitStnSay = UBound(var) + 1
End Function

Public Function SplitVeriBul(GVeri As String, GSayi, Optional Ayrac As String = ",") As Variant
    On Error Resume Next
    Dim var As Variant
    Dim GAyrac As String
    GAyrac = Ayrac
    var = Split(GVeri, GAyrac)
    SplitVeriBul = var(GSayi)
End Function

Public Function SorguYap()
    Dim sql, SqlStn As String
    Dim xStnSay, x As Integer
    Dim ADO_RS As Object

       Sql = "SELECT  max(SplitStnSay(nz([DERSLER],'')))  FROM dersler_birlesik"
Set ADO_RS = CreateObject("adodb.recordset")
    ADO_RS.Open sql, CurrentProject.Connection, 3, 1

xStnSay = ADO_RS(0)
ADO_RS.Close
Set ADO_RS = Nothing

'hy Sorguyu sütunlara böl
SqlStn = ""
For x = 1 To xStnSay
    SqlStn = SqlStn & ", SplitVeriBul(nz([DERSLER],'')," & x - 1 & ") AS [DERSLERStn" & CStr(x) & "]"
Next x
     Sql = "SELECT id, " & Mid(SqlStn, 2) & " FROM dersler_birlesik;"
    
    CurrentDb.QueryDefs("DrsBol").sql = sql

'hy Union____________________________
SqlStn = ""
For x = 1 To xStnSay
    SqlStn = SqlStn & " union all SELECT  id, Nz(DERSLERStn" & x & ",'') AS [DERSLERStn] from DrsBol " & _
                      " where Nz(DERSLERStn" & x & ",'')<>''" & vbCrLf
Next x
     Sql = Mid(SqlStn, 11)
'
     'hy________________________________________
  
    CurrentDb.QueryDefs("DrsAyir").sql = sql
    DoCmd.OpenQuery "DrsAyir"
         
End Function