Самостоятельное присоединение, я полагаю:
SQL> with tran (tran_id, datum, accnt_id, name, amount, tran_type) as
2 (select '001', date '2017-10-10', 'aa1', 'Joe Burns' , 50, 'Debit' from dual
3 union all
4 select '001', date '2017-10-10', 'aa2', 'Mary Adams', 50, 'Credit' from dual
5 )
6 -- self-join
7 select c.tran_id, c.datum, c.name credit_name, d.name debit_name, c.amount
8 from tran c join tran d on c.tran_id = d.tran_id
9 and c.tran_type = 'Credit'
10 and d.tran_type = 'Debit';
TRA DATUM CREDIT_NAM DEBIT_NAME AMOUNT
--- -------- ---------- ---------- ----------
001 10.10.17 Mary Adams Joe Burns 50
SQL>