Convert SQL Server query to MS Access syntax
The only issue here is that MS Access has no idea what a CASE expression is. Instead, you need to use IIF, e.g.:

IIF(Credit-Debit &gt; 0, Credit-Debit, NULL) AS Credit,
IIF(Credit-Debit &lt; 0, Credit-Debit, NULL) AS Debit,


BTW IIF is now supported in SQL Server 2012.