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, 
 Round(IIf(BORC_TOP-ALACAK_TOP<0,0,BORC_TOP-ALACAK_TOP),2) AS BORC_BAKIYE, 
 Round(IIf(ALACAK_TOP-BORC_TOP<0,0,ALACAK_TOP-BORC_TOP),2) AS ALACAK_BAKIYE
FROM TANIM_HESAP AS a;

SELECT Sorgu2.*
FROM Sorgu2
UNION 
SELECT "MİZAN TOPLAMI :", "", SUM(BORC_TOP), SUM(ALACAK_TOP), SUM(BORC_BAKIYE), SUM(ALACAK_BAKIYE) FROM sorgu2;