SELECT TARIH,
       ACIKLAMA,BORC,ALACAK
	  from ( SELECT CONVERT(DATETIME,a.[MUHHARTAR],104) as TARIH
      ,a.[MUHHARMUHKOD] as KOD
      ,a.[MUHHARACIKLAMA] as ACIKLAMA
      ,case a.[MUHHARBATIPI]
	  when '1' then CONVERT(DECIMAL(18,2),a.MUHHARTUTAR)
	  END AS BORC
	  ,CASE a.[MUHHARBATIPI]
	  WHEN '2' THEN CONVERT(DECIMAL(18,2),a.MUHHARTUTAR)
	 END AS ALACAK 
	 FROM [dbo].[MUHHAR] as a WHERE MUHHARMUHKOD='120 01 395' ) 
	   as a
	   group by TARIH,ACIKLAMA,BORC,ALACAK
	  order by TARIH ASC