WITH t AS
(
SELECT '20160716' dt, '구매' gb, 200000 price, 0 amount
UNION ALL SELECT '20160717', '입금',      0,  50000
UNION ALL SELECT '20160724', '구매', 100000,      0
UNION ALL SELECT '20160816', '구매', 100000,      0
UNION ALL SELECT '20160817', '구매',  50000,      0
UNION ALL SELECT '20160824', '입금',      0, 300000
)
SELECT COALESCE(dt, x, '누계') dt
     , gb
     , CASE GROUPING(x) WHEN 0 THEN SUM(price)
       ELSE SUM(SUM(price)) OVER(PARTITION BY GROUPING(x) ORDER BY ym) END price
     , CASE GROUPING(x) WHEN 0 THEN SUM(amount)
       ELSE SUM(SUM(amount)) OVER(PARTITION BY GROUPING(x) ORDER BY ym) END amount
     , CASE GROUPING(dt) WHEN 0 THEN SUM(balance) END balance
  FROM (SELECT SUBSTRING(dt, 1, 6) ym
             , '월계' x
             , dt
             , gb
             , price
             , amount
             , SUM(price - amount) OVER(ORDER BY dt, gb) balance 
          FROM t
         WHERE dt BETWEEN '20160701' AND '20160831'
        ) a
 GROUP BY ym, ROLLUP(x, (dt, gb))
 ORDER BY a.ym, GROUPING(a.x), GROUPING(a.dt), a.dt, a.gb
;