SELECT
C.KasaID,
C.KasaAdi,
Nz(Sum(IIf(T.Kasa2ID = C.KasaID, T.Tutar, 0)), 0) AS GirisTutar,
Nz(Sum(IIf(T.KasaID = C.KasaID, T.Tutar, 0)), 0) AS CikisTutar
FROM
tbl_Cashes AS C
LEFT JOIN tbl_CasheTransfer AS T
ON (T.KasaID = C.KasaID) OR (T.Kasa2ID = C.KasaID)
GROUP BY
C.KasaID,
C.KasaAdi;