in mysql, if you want total by month, this should look like that
select a.scode glacct, a.sdesc glacctdescp
sum(case when month(t.umonth) = 1 then t.smtd else 0 end) as JanuaryAmount,
sum(case when month(t.umonth) = 2 then t.smtd else 0 end)as FebruaryAmount,
sum(case when month(t.umonth) = 3 then t.smtd else 0 end) as MarchAmount
--etc.
from acct a
inner join total t on a.hmy = t.hacct
where year(t.umonth)=2013
and t.ibook = 1
group by a.scode, a.sdesc