LISTING 4: Using Views to Match Transactions

SELECT
  V1.account_id,
  V1.amount,
  V1.tran_id AS tran_id1,
  V2.tran_id AS tran_id2
FROM VTrans1 AS V1 JOIN VTrans2 AS V2
  ON  V1.account_id = V2.account_id
  AND V1.amount = V2.amount
  AND V1.position = V2.position
ORDER BY V1.account_id, V1.amount, V1.tran_id