create table test_master
(
serial_no number primary key,
m_date date,
m_country number,
amount number (10,3)
);

create table test_log
  (
  log_ser number primary key,
  log_date date,
  log_type number,
  log_amount number (10,3),
  log_master_fk number,
  log_sub1_fk number,
  log_sub2_fk number 
  );


--the log table refers to the master table with the FK log_master_fk
ALTER TABLE test_log ADD CONSTRAINT test_master_log
FOREIGN KEY (log_master_fk) REFERENCES test_master;

insert ALL
 --into test_master values (20, sysdate -20,220, 20000 )
 --into test_master values (10, sysdate -10,110, 10000 )
 into  test_log values (1, sysdate-20, 7, 4000, 20, 24, 5)
 into  test_log values (2, sysdate -20, 7, 16000, 20, 24,6)
 into  test_log values (3, sysdate -10, 7, 3000.5, 10, 14, 15)
 into  test_log values (4, sysdate -10, 8, 6000.5, 10, 14, 16)
 into  test_log values (5, sysdate -10, 6, 999, 10, 14, 17)
SELECT * FROM DUAL;

20	06-Oct-14 10:59:50 AM	220	20000 null null null
1	06-Oct-14 11:02:33 AM	7	4000	20	24	5
2	06-Oct-14 11:02:33 AM	7	16000	20	24	6
10	16-Oct-14 10:59:50 AM	110	10000 null null null
3	16-Oct-14 11:02:33 AM	7	3000	10	14	15
4	16-Oct-14 11:02:33 AM	8	6000	10	14	16
5	16-Oct-14 11:02:33 AM	6	1000	10	14	17

with t as (
            select  serial_no,
                    m_date,
                    m_country,
                    amount,
                    null log_master_fk,
                    null log_sub1_fk,
                    null log_sub2_fk,
                    serial_no grp,
                    0 seq
              from  test_master
           union all
            select  log_ser,
                    log_date,
                    log_type,
                    log_amount,
                    log_master_fk,
                    log_sub1_fk,
                    log_sub2_fk,
                    log_master_fk,
                    log_ser
              from  test_log
          )
select  serial_no,
        to_char(m_date,'dd-mon-yy hh:mi:ss am') m_date,
        m_country,
        amount,
        log_master_fk,
        log_sub1_fk,
        log_sub2_fk
  from  t
  order by t.m_date,
           grp,
           seq
/

 SERIAL_NO M_DATE                 M_COUNTRY     AMOUNT LOG_MASTER_FK LOG_SUB1_FK LOG_SUB2_FK
---------- --------------------- ---------- ---------- ------------- ----------- -----------
        20 06-oct-14 06:18:21 am        220      20000
         1 06-oct-14 06:18:21 am          7       4000            20          24           5
         2 06-oct-14 06:18:21 am          7      16000            20          24           6
        10 16-oct-14 06:18:21 am        110      10000
         3 16-oct-14 06:18:21 am          7     3000.5            10          14          15
         4 16-oct-14 06:18:21 am          8     6000.5            10          14          16
         5 16-oct-14 06:18:21 am          6        999            10          14          17

7 rows selected.

SQL>