subquery for GL report

gistfile1.txt

SELECT 
fa.name as civicrm_contact_financial_account, 
contribution_civireport.id as contribution_id,
contribution_civireport.currency as civicrm_contribution_currency, 
IF(ISNULL(ft.from_financial_account_id),fi.amount,-fi.amount) as civicrm_contribution_amount_sum   
FROM civicrm_contact contact_civireport 
INNER JOIN civicrm_contribution contribution_civireport ON contact_civireport.id = contribution_civireport.contact_id AND contribution_civireport.is_test = 0              

INNER JOIN civicrm_entity_financial_trxn eft_c ON contribution_civireport.id = eft_c.entity_id AND eft_c.entity_table = 'civicrm_contribution'
INNER JOIN civicrm_financial_trxn ft ON eft_c.financial_trxn_id = ft.id
INNER JOIN civicrm_entity_financial_trxn eft_fi ON ft.id = eft_fi.financial_trxn_id AND eft_fi.entity_table = 'civicrm_financial_item'
INNER JOIN civicrm_financial_item fi ON eft_fi.entity_id = fi.id AND fi.entity_table = 'civicrm_line_item'
INNER JOIN civicrm_financial_account fa ON fi.financial_account_id = fa.id        

WHERE ( contact_civireport.is_deleted = 0 ) AND ( contribution_civireport.contribution_status_id IN (1) ) AND (contribution_civireport.is_test = 0 )

GROUP BY fa.name, contribution_civireport.id

HAVING SUM(IF(ISNULL(ft.from_financial_account_id),fi.amount,-fi.amount)) <> 0