Get child accounts - sql-server

Question

I have this table structure and some sample data as well. The logic here is that against any COATitle I enter child records that are the expenditures against that specific head account. In my sample data as Medical have multiple child records and same as Incentive.
My problem is that when I select specific head account like if I select Medical it should show its child records in this case they should not include records with MasterID 2 as they are of Incentive
CREATE TABLE TransactionMaster
(
ID Int,
TransactionCode VARCHAR(25),
PRIMARY KEY (ID)
)
INSERT INTO TransactionMaster VALUES (1, 'TRA-001');
INSERT INTO TransactionMaster VALUES (2, 'TRA-002');
INSERT INTO TransactionMaster VALUES (3, 'TRA-003');
CREATE TABLE TransactionDetail
(
ID Int,
MasterID Int,
COATitle VARCHAR(25),
CrAmount NUMERIC(18,2),
DrAmount NUMERIC(18,2),
PRIMARY KEY (ID),
FOREIGN KEY (MasterID) REFERENCES TransactionMaster(ID)
)
INSERT INTO TransactionDetail VALUES (1, 1, 'Medical', '2500', NULL)
INSERT INTO TransactionDetail VALUES (2, 1, 'Travelling', NULL, '2500')
INSERT INTO TransactionDetail VALUES (3, 1, 'Medicine', NULL, '2500')
INSERT INTO TransactionDetail VALUES (4, 1, 'Doc Fee', NULL, '2500')
INSERT INTO TransactionDetail VALUES (5, 2, 'Incentive', '3000', NULL)
INSERT INTO TransactionDetail VALUES (6, 2, 'Extra', NULL, '2500')
INSERT INTO TransactionDetail VALUES (7, 2, 'Bonus', NULL, '500')
INSERT INTO TransactionDetail VALUES (8, 3, 'Medical', NULL, '3000')
INSERT INTO TransactionDetail VALUES (9, 3, 'Tests', '2500', NULL)
INSERT INTO TransactionDetail VALUES (10, 3, 'Juice', '500', NULL)
Query Sample:
SELECT [Voucher].[TransactionCode], [Detail].[COATitle], [Detail].[CrAmount], [Detail].[DrAmount]
FROM [TransactionMaster] [Voucher], [TransactionDetail] [Detail]
WHERE [Voucher].[ID] = [Detail].[MasterID] AND COATitle NOT IN ('Medical')
OutPut:
TransactionCode COATitle CrAmount DrAmount
------------------------- ------------------------- --------------------------------------- ---------------------------------------
TRA-001 Travelling NULL 2500.00
TRA-001 Medicine NULL 2500.00
TRA-001 Doc Fee NULL 2500.00
TRA-002 Incentive 3000.00 NULL
TRA-002 Extra NULL 2500.00
TRA-002 Bonus NULL 500.00
TRA-003 Tests 2500.00 NULL
TRA-003 Juice 500.00 NULL
The desired output shouldn't include rows with TransactionCode with 'TRA-002'.

Answer 1

Try the following query
SELECT
m.TransactionCode,
d.COATitle,
d.CrAmount,
d.DrAmount
FROM TransactionDetail d
JOIN TransactionMaster m ON d.MasterID=m.ID
WHERE d.MasterID IN(
SELECT MasterID
FROM TransactionDetail
WHERE COATitle='Medical'
)
AND d.COATitle<>'Medical'