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Why is normalization important?

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Hello All, Could any well write a query for the following scenario. Account(table name) No Name Amount 1 ABCD 2000.00 2 DEFG -2000.00 3 GHIJ 3000.50 4 JKLM 4000.00 5 MNOP 6000.00 O/p Should be in this format No Name Credit Debit 1 ABCD 2000.00 0 2 DEFG 0 -2000.00 3 GHIJ 3000.50 4 JKLM 0 -4000.00 5 MNOP 6000.00 o could any one give appropriate query for this Thnks in Advance

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