create table employer (id number, name VARCHAR2(10), salary number, month number) insert into employer values (1,'Eric',1500,06); insert into employer values (1,'Eric',2000,07); insert into employer values (1,'Eric',1800,08); insert into employer values (2,'Steve',2200,07); insert into employer values (2,'Steve',1200,08); create table accounting (emp_id number, year number, taxes number, department_id number) insert into accounting values (1,2009,2000,10); insert into accounting values (1,2009,300,10); select * from accounting select * from employer select distinct id,name, (select sum(salary) from employer where id=emp_id) payed, (select sum(taxes) from accounting where id=emp_id) taxes from employer, accounting where id=emp_id(+)