select *
from
(select debits.glcode as 'glcode', debits.name as 'name',IF(debits.type = 'ASSET' or debits.type = 'EXPENSES', ifnull(debits.debitamount,0)-ifnull(credits.creditamount,0),'') as 'debit', IF(debits.type = 'INCOME' or debits.type = 'EQUITY' or debits.type = 'LIABILITIES', ifnull(credits.creditamount,0)-ifnull(debits.debitamount,0),'') as 'credit'
from
	(select acc_coa.gl_code as 'glcode',name,sum(amount) as 'debitamount',acc_coa.type as 'type'
	from acc_journal_entry,acc_coa
	where acc_coa.id = acc_journal_entry.coa_id
	and acc_journal_entry.type='DEBIT'
	and acc_journal_entry.entry_date between '2012-11-01' and '2012-11-31'
	group by name
	order by glcode) debits 
LEFT OUTER JOIN 
	(select acc_coa.gl_code,name,sum(amount) as 'creditamount',acc_coa.type as 'type'
	from acc_journal_entry,acc_coa
	where acc_coa.id = acc_journal_entry.coa_id
	and acc_journal_entry.type='CREDIT'
	and acc_journal_entry.entry_date between '2012-11-01' and '2012-11-31'
	group by name
	order by glcode) credits
on debits.name=credits.name
union
select credits.glcode as 'glcode', credits.name as 'name',IF(credits.type = 'ASSET' or credits.type = 'EXPENSES', ifnull(debits.debitamount,0)-ifnull(credits.creditamount,0),'') as 'debit', IF(credits.type = 'INCOME' or credits.type = 'EQUITY' or credits.type = 'LIABILITIES', ifnull(credits.creditamount,0)-ifnull(debits.debitamount,0),'') as 'credit'
from
	(select acc_coa.gl_code as 'glcode',name,sum(amount) as 'debitamount',acc_coa.type as 'type'
	from acc_journal_entry,acc_coa
	where acc_coa.id = acc_journal_entry.coa_id
	and acc_journal_entry.type='DEBIT'
	and acc_journal_entry.entry_date between '2012-11-01' and '2012-11-31'
	group by name
	order by glcode) debits 
RIGHT OUTER JOIN 
	(select acc_coa.gl_code,name,sum(amount) as 'creditamount',acc_coa.type as 'type'
	from acc_journal_entry,acc_coa
	where acc_coa.id = acc_journal_entry.coa_id
	and acc_journal_entry.type='CREDIT'
	and acc_journal_entry.entry_date between '2012-11-01' and '2012-11-31'
	group by name
	order by glcode) credits
on debits.name=credits.name) as fullouterjoinresult
order by glcode