SELECT a.Hesap_No, b.Hesap_Adi, SUM(a.Borc) AS Borc, SUM(a.Alacak) AS Alacak
FROM mahsup_detay a
JOIN hesap_planı b ON a.Hesap_No = b.Hesap_No
GROUP BY a.Hesap_No, b.Hesap_Adi
ORDER BY a.Hesap_No