I am using VB Express 2008 with MsAccess as my database. I tried following query to combine the columns of two tables to view in a ListView and it worked for me.
Dim cmdText As String = "Select EDescription, SUM(EQuantity) AS EQuantity, " & _
"SUM(EAmount) AS EAmount, TDescription,SUM(TQuantity) AS TQuantity, SUM(TAmount) AS TAmount " & _
"From " & _
"(" & _
"SELECT de.Description AS EDescription, de.Quantity AS EQuantity, de.Amount AS EAmount," & _
"0 AS TDescription, 0 AS TQuantity,0 AS TAmount FROM DailyExpenses de " & _
"WHERE de.EDate Between @START and @END " & _
"UNION ALL " & _
"SELECT 0 AS EDescription, 0 AS EQuantity, 0 AS EAmount, " & _
"dt.Description AS TDescription,dt.Quantity AS TQuantity,dt.Amount AS TAmount FROM DailyTransaction dt " & _
"WHERE dt.DTDate Between @START and @END " & _
") a " & _
"GROUP BY EDescription,TDescription"