select A.*,B.* from 
   (select sum(Borc-Alacak) as bakiye,IslemNo,BAAcikla from Odeme 
   where Modul='001' 
   ---CariKodu = '69'
   group by IslemNo,BAAcikla )A,
   union
   (select sum(BORC-ALACAK) as bakiye2,ISLEMNO, BAACIKLA  from ACARI 
   --where MUSKOD = '69'
   group by ISLEMNO,BAACIKLA )B 
where A.IslemNo = B.ISLEMNO and abs(A.bakiye-B.bakiye2)>0.01



select CariNo,IslemNo ,IslemTuru ,bakiye  from (
select CariNo  ,sum(Borc-Alacak) as bakiye,IslemNo,BAAcikla as IslemTuru ,'Odeme' Tablo from Odeme    where Modul='001' group by IslemNo,BAAcikla,CariNo
   union
select MUSNO,sum(BORC-ALACAK) as bakiye2,ISLEMNO, BAACIKLA,'ACARI' A  from ACARI    group by ISLEMNO,BAACIKLA,MUSNO
--order by IslemNo ,CariNo,BAAcikla 
)t  
where IslemNo=79379
order by IslemNo ,CariNo,IslemTuru  

--ACARI Odeme baacikla farklý olan raporu
select A.ISLEMNO, A.MUSNO ,O.CariNo,A.BAACIKLA A_ISLTURU,O.BAAcikla O_ISLTURU   ,sum(A.BORC-A.ALACAK) A_TUTAR , sum(O.Borc -O.Alacak ) O_TUTAR from ACARI A LEFT JOIN Odeme O ON A.ISLEMNO=O.IslemNo AND A.MUSNO=O.CariNo 
WHERE O.Modul='001'  AND A.BAACIKLA<>O.BAAcikla 
GROUP BY A.ISLEMNO,A.MUSNO,O.CariNo ,A.BAACIKLA,O.BAAcikla  
ORDER BY ISLEMNO