Account satement -simplicity is the best

DECLARE @AccountBalance TABLE

(

TransactionType CHAR(1)

,[Date] DATETIME

,[Description] VARCHAR(100)

,Amount DECIMAL(10,2)

,Paymenttype VARCHAR(100)

,Remarks VARCHAR(100)

)

INSERT INTO @AccountBalance VALUES('C','07/01/2017 14:02:49.323','Credited',12000,'Cash','Done')

INSERT INTO @AccountBalance VALUES('C','07/01/2017 14:04:50.113','Credited',1300.45,'Cheque','Done')

INSERT INTO @AccountBalance VALUES('D','07/03/2017 15:00:10.413','Debited',1500,'RTGS','Done')

INSERT INTO @AccountBalance VALUES('C','07/04/2017 18:02:20.223','Credited',25000,'NEFET','Done')

INSERT INTO @AccountBalance VALUES('D','07/04/2017 03:02:01.123','Debited',25000,'NEFET','Done')

select * from @AccountBalance

SELECT *

ISNULL((SELECT SUM(Amount)

FROM @AccountBalance a

WHERE a.[Date]<= AB.[Date] AND TransactionType = 'C'),0) -

ISNULL((SELECT SUM(Amount)

FROM @AccountBalance a

WHERE a.[Date]<= AB.[Date] AND TransactionType = 'D'),0)

) BALANCE

FROM @AccountBalance AB

ORDER BY [Date]

Output

check this for more detail and extra method

Code - Snippet