Consider a table like
debit credit code ----------------------------- 0 10 5 5 0 3 0 11 2 0 15
Use this select to help you:
SELECT debit, code, credit FROM table a WHERE debit > 0 or debit = 0 order by debit code, credit desc
or
SELECT debit, code, credit FROM table a WHERE debit > 0 or debit = 0 group by debit, code, credit order by debit code, credit desc