Best way to solve SQL if Condition

Question

I have a problem this is my table item

Item |Begin | in01 | in02 | ..| in12 | out01 | out02 |..|out12 | Balance
A    | 100  | 10   | 20   | ..| 10   |   5   | 10    |..| 5    | 110

item A have begin qty 100 at first month, and balance qty at month 12 = 110 balance updating every month

i need to call a procedure to get data for every month report

sample for report for month 01
  Beginning| In |   Out | balance           
      100  | 10 |   5   | 105       

 sample for report for month 02
  Beginning| In |   Out | balance           
     105   | 20 |   10  |  115      
 sample for report for month 12
  Beginning    | In |   Out | balance           
balance month 11   | xx |   xx  |  11 + in - out

so beginning value = balance last month any way to make this stored procedure simple? not using a lot of 'IF'

it's better using case ?

need some idea.. thanks

Answer 1

u can used Case statement to avoid the if statement

select
case when beginning value = balance then 1st Option else 2nd Option as Test
from tblTest