SELECT
B.ID,
B.BankaAdi,
B.Sube,
B.HesapTuru,
B.HesapNo,
IIf(IsNull(GirisTbl.Giris),0,GirisTbl.Giris) AS Giris,
IIf(IsNull(CikisTbl.Cikis),0,CikisTbl.Cikis) AS Cikis,
IIf(IsNull(GirisTbl.Giris),0,GirisTbl.Giris) - IIf(IsNull(CikisTbl.Cikis),0,CikisTbl.Cikis) 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;