SELECT
t.Account,
t.Date,
t.Amount,
t.Summary,
s.Summary as SummaryPreviousYear
FROM TestTable t
JOIN (
SELECT
Account,
DATEPART(YEAR, Date) as Year,
SUM(Amount) as Summary
FROM TestTable
GROUP BY Account, DATEPART(YEAR, Date)
) s
ON s.Account = t.Account
AND s.Year = DATEPART(YEAR, Date) - 1