[[poliburro]]

Código SQL [-]
 
  select titulo, concepto, sum(debe) As TotDebe, 
         sum(haber) As TotHaber
    from (
           select titulo, concepto, debe, haber
             from ldiario
           union all
           select titulo, concepto, debe, haber
             from ldiarioh
         ) As Todos
Group By titulo, concepto