This is how you would do it in TSQL. In Access, you may need to need sub-queries instead of nested queries.select item_master.item_id, coalesce(ReceivedTotals.TotalReceived, 0) as TotalReceived, coalesce(IssuedTotals.TotalIssued, 0) as TotalIssued, coalesce(ReceivedTotals.TotalReceived, 0) - coalesce(IssuedTotals.TotalIssued, 0) as NetBalancefrom item_master left outer join --ReceivedTotals (select item_id, sum(qtyrecd) as TotalReceived from Procurement group by item_id) ReceivedTotals on item_master = ReceivedTotals.item_id left outer join --IssuedTotals (select item_id, sum(qtyissued) as TotalIssued from Issued_details group by item_id) IssuedTotals on item_master = IssuedTotals.item_id