SELECT DISTINCT accno || ' - ' || description
  FROM (
        SELECT project_id, chart_id, SUM(amount) AS bal
          FROM ((
                 SELECT me.*
                   FROM acc_trans me JOIN chart chart ON chart.id = me.chart_id
                  WHERE ((( transdate <= ? AND transdate >= ? ) AND chart.category = ? ))
               )) self
         GROUP BY project_id, chart_id
       ) q
  JOIN chart c ON q.chart_id = c.id
 WHERE bal != 0