This problem is called Relational Division
.
This can be solved by filtering the records which contains P
and R
and counting the records for every AccountNo
returned, and filtering it again using COUNT(DISTINCT Trn_CD) = 2
.
SELECT a.*
FROM tableName a
INNER JOIN
(
SELECT AccountNo
FROM TableName
WHERE Trn_CD IN ('P','R')
GROUP BY AccountNo
HAVING COUNT(DISTINCT Trn_CD) = 2
) b ON a.AccountNO = b.AccountNo
OUTPUT
╔════╦═══════════╦════════╗
║ ID ║ ACCOUNTNO ║ TRN_CD ║
╠════╬═══════════╬════════╣
║ 1 ║ 123456 ║ P ║
║ 2 ║ 123456 ║ R ║
║ 3 ║ 123456 ║ P ║
╚════╩═══════════╩════════╝
For faster performance, add an INDEX
on column AccountNo
.