TRANSFORM COUNT([PersonelNo]) AS SayPersonelNo
SELECT [Departman], COUNT([PersonelNo]) AS [Toplam Personel]
FROM (SELECT Iller, Departman, PersonelNo
FROM departman INNER JOIN 
(iller INNER JOIN personel ON iller.ilno = personel.ilno) ON departman.DepartmanNo = personel.DepartmanNo) AS trz
GROUP BY [Departman]
PIVOT [Iller]

TRANSFORM COUNT(trz.PersonelNo) AS SayPersonelNo
SELECT trz.Departman, COUNT(trz.PersonelNo) AS [Toplam Personel]
FROM (SELECT Iller, Departman, PersonelNo,DogumTarihi
FROM departman INNER JOIN 
(iller INNER JOIN personel ON iller.ilno = personel.ilno) ON departman.DepartmanNo = personel.DepartmanNo)  AS trz
WHERE (((trz.DogumTarihi) BETWEEN #12/12/1970# AND #12/12/1980#))
GROUP BY trz.Departman
PIVOT trz.Iller;