SELECT
  JL.CMSJournalNo,
  JL.CMSJournalLineNo,
  JL.CMSInvNo,
  JL.ItemNumber,
  JL.CMSLineNo,
  JL.CMSJournalLineNo AS VisibleLineNo,
  JL.Description,
  'Debit :' AS Action,
  JL.DebitAccount AS Account,
  JL.DebitBranchRegion AS Region,
  JL.DebitProductCategory AS Product,
  JL.LineAmount AS DebitAmount,
  '' AS CreditAmount
FROM
  taManualJournalLine AS JL
WHERE
  (JL.CMSJournalNo = @nCMSJournalNo)

UNION

SELECT
  JL.CMSJournalNo,
  JL.CMSJournalLineNo,
  JL.CMSInvNo,
  JL.ItemNumber,
  JL.CMSLineNo,
  '' AS VisibleLineNo,
  '' AS Description,
  'Credit :' AS Action,
  JL.CreditAccount AS Account,
  JL.CreditBranchRegion AS Region,
  JL.CreditProductCategory AS Product,
  '' AS DebitAmount,
  JL.LineAmount AS CreditAmount
FROM
  taManualJournalLine AS JL
WHERE
  (JL.CMSJournalNo = @nCMSJournalNo)

ORDER BY
  1,2,8 DESC