ramco1917 says:
SUM(A."Debit" - A."Credit") OVER (PARTITION BY Account ORDER BY ROW_NUMBER() OVER (PARTITION BY Account ORDER BY A."Account")) AS Balance
You can't use the OVER PARTITION with SUM function.
The query should be like below.
SELECT
ROW_NUMBER() OVER (PARTITION BY Account ORDER BY A."Account") AS "RowNo",
A."Account" AS "Account",
(A."Debit") AS "Debit",
SUM(A."Debit" - A."Credit") AS Balance
From Master A
GROUP BY Account, Debit