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SQL for Spending Analysis
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SQL for Spending Analysis

MediumSQL · PostgreSQL

Problem

Write a SQL query to analyze departmental spending by month, joining budget and transaction tables and handling missing values.

Return monthly results for every department-month appearing in either table. Use the monthly_budgets and transactions tables.

Output

  1. One row per department and month
  2. Columns: department_id, spending_month, budget_amount, actual_spending, and variance
  3. Treat missing budget or spending amounts as zero, and calculate variance as actual spending minus budget
  4. Order by spending_month, then department_id

Schema

monthly_budgets
ColumnTypeDescription
budget_idPKINTUnique budget record identifier
department_idINTDepartment receiving the budget
budget_monthDATEFirst day of the budget month
budget_amountNUMERIC(12,2)Approved budget amount for the month
transactions
ColumnTypeDescription
transaction_idPKINTUnique transaction identifier
department_idINTDepartment charged for the transaction
transaction_dateDATEDate on which the transaction occurred
amountNUMERIC(12,2)Transaction amount
Tablesmonthly_budgetstransactions
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