SELECT
B.ID,
B.BankaAdi,
B.Sube,
B.HesapTuru,
B.HesapNo,
Nz(GirisTbl.Giris,0) AS Giris,
Nz(CikisTbl.Cikis,0) AS Cikis,
Nz(GirisTbl.Giris,0) - Nz(CikisTbl.Cikis,0) AS Bakiye
FROM
(tbl_Banks AS B
LEFT JOIN
(SELECT BankID, SUM(Tutar) AS Giris
FROM tbl_BankMoves
WHERE Islem='Giriş'
GROUP BY BankID) AS GirisTbl
ON B.ID = GirisTbl.BankID)
LEFT JOIN
(SELECT BankID, SUM(Tutar) AS Cikis
FROM tbl_BankMoves
WHERE Islem='Çıkış'
GROUP BY BankID) AS CikisTbl
ON B.ID = CikisTbl.BankID;