WITH T AS
(
SELECT '03-14' CDATE, '등록' CODE, '홍길동' NAME, '현금' TYPE, 3000 CASH, '결제' COMT FROM DUAL UNION ALL
SELECT '03-14' CDATE, '등록' CODE, '심심해' NAME, '카드' TYPE, 3000 CASH, '결제' COMT FROM DUAL UNION ALL
SELECT '03-14' CDATE, '등록' CODE, '심심해' NAME, '현금' TYPE, 2000 CASH, '결제' COMT FROM DUAL UNION ALL
SELECT '03-14' CDATE, '환불' CODE, '김리라' NAME, '현금' TYPE, 2000 CASH, '취소' COMT FROM DUAL
)
SELECT DECODE( CDATE, NULL, '일별합계', CDATE ) "날짜"
   , NAME "내용"
   , SUM( CASE WHEN TYPE='현금' AND CODE = '등록' THEN CASH
  ELSE 0
  END
) "현금"
, SUM( CASE WHEN TYPE='카드' AND CODE = '등록' THEN CASH
  ELSE 0
  END
) "카드"
, SUM( CASE WHEN TYPE='현금' AND CODE = '등록' THEN CASH
  ELSE 0
  END
) + SUM( CASE WHEN TYPE='카드' AND CODE = '등록' THEN CASH
  ELSE 0
  END
) "수입합계"
, SUM( CASE WHEN TYPE='현금' AND CODE = '환불' THEN CASH
  ELSE 0
  END
) "지출금액"
 FROM T
GROUP BY ROLLUP((CDATE,NAME))
ORDER BY CDATE, NAME DESC

아..감사합니다~ 많은 도움이 됐습니다~