1) Query data from transaction table and calculate the total balance in each account
Select columns from your table, group by "accnum". When "type" = 'credit', then add "amount"; when "type" = 'debit', subtract "amount". And then display the result as a column in your resultset.
2) Query data from transaction table
SELECT columns FROM transaction table
and calculate total amount
sum(...)
debited by cheque,
chequeno IS NOT NULL
dd
ddno IS NOT NULL
and by cash
chequeno IS NULL AND ddno IS NULL
for each account.
GROUP BY accnum
For the rest, why not look here? And there.
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