SELECT MUHASEBE_FISDETAY.HESAPKOD AS HESAPKOD, 
 Round(SUM(MUHASEBE_FISDETAY.BORC),2) AS BORC_TOP, 
 Round(SUM(MUHASEBE_FISDETAY.ALACAK),2) AS ALACAK_TOP
FROM MUHASEBE_FISDETAY
GROUP BY MUHASEBE_FISDETAY.HESAPKOD;

SELECT a.HESAPKOD, a.HESAPAD, 
 (SELECT SUM(BORC_TOP) FROM Sorgu1 b WHERE b.HESAPKOD LIKE a.HESAPKOD & "*") AS BORC_TOP,
 (SELECT SUM(ALACAK_TOP) FROM Sorgu1 b WHERE b.HESAPKOD LIKE a.HESAPKOD & "*") AS ALACAK_TOP
FROM TANIM_HESAP AS a;

Dim aa, bb     As String
Function trz()
aa = InputBox("ilk")
bb = InputBox("son")
If Len(aa) >= Len(bb) Then trz = Len(aa) Else trz = Len(bb)
End Function
Function trz2()
 trz2 = aa
End Function
Function trz3()
 trz3 = bb
End Function

Mid([TANIM_HESAP].[HESAPKOD];1;trz()) AND BETWEEN trz2() AND trz3()

SELECT 
TANIM_HESAP.HESAPKOD, 
TANIM_HESAP.HESAPAD, 
SUM(MUHASEBE_FISDETAY.BORC) AS ToplaBORC, 
SUM(MUHASEBE_FISDETAY.ALACAK) AS ToplaALACAK
FROM TANIM_HESAP LEFT JOIN MUHASEBE_FISDETAY 
  ON TANIM_HESAP.HESAPKOD = MUHASEBE_FISDETAY.HESAPKOD
GROUP BY TANIM_HESAP.HESAPKOD, TANIM_HESAP.HESAPAD
HAVING (((TANIM_HESAP.HESAPKOD)=
Mid([TANIM_HESAP].[HESAPKOD],1,trz()) AND (TANIM_HESAP.HESAPKOD) BETWEEN trz2() AND trz3()))
ORDER BY TANIM_HESAP.HESAPKOD;