Birleştirme sorgunuz olan SrgDevirliGunluk sorgunuzda hata var.

SELECT [Forms]![AnaForm]![Tarih] AS trh, Bankalar.BnkHsp, "devir" AS ack, NZ(Sum([bnkgiris]),0)-NZ(Sum([bnkcikis]),0) AS grs, "" AS cks, "0" AS sira, Hesaplar.HspYon

FROM Hesaplar INNER JOIN Bankalar ON Hesaplar.HspId = Bankalar.BnkHsp

WHERE (((Bankalar.BnkTrh) Between #1/1/1950# And DateAdd("d",-1,[Formlar]![AnaForm]![Tarih])))

GROUP BY Bankalar.BnkHsp, Hesaplar.HspYon

HAVING (((NZ(Sum([bnkgiris]),0)-NZ(Sum([bnkcikis]),0))<>0));

UNION ALL SELECT Bankalar.BnkTrh, Bankalar.BnkHsp, Bankalar.BnkAciklama, Bankalar.BnkGiris, Bankalar.BnkCikis, Bankalar.BnkSira, Hesaplar.HspYon

FROM Hesaplar INNER JOIN Bankalar ON Hesaplar.HspId = Bankalar.BnkHsp

WHERE (((Bankalar.BnkTrh)=[Forms]![AnaForm]![Tarih]));

ilk satırın son kısmında "" AS cks kısmında bir sonuç döndürecek ifade yazmanız gerekir.
Örnek vermek gerekirse,

NZ(Sum([bnkcikis]),0) AS cks