You'll want something like:
-- compute the totals for each account:
select AccNum, sum(DB_amt) ttl_DB_amt, sum(CR_amt) ttl_CR_amt
-- transform the table from (accnum, type, amount) into
-- (accnum, cr_amt, db_amt)
case when type='Credit' then Amount else 0 end CR_amt,
case when type='Debit' then Amount else 0 end DB_amt
group by AccNum
The inner select converts your table into a simpler view of account number, credit amount and debit amount. The outer select generates the totals for the simple view.
Update: For your other questions, simply make the appropriate view transformations and accumulate the totals as above.
When your only tool is a hammer, all problems look like your thumb.
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