(IF FieldA = Income, then Amount = Positive, but IF FieldA = Expenditure, then Amount = Negative).
You don't have to program this, you can include it in your data. In tblTransactionType table you will add a new field called something like 'TransactionValue' and the values would be either 1 or -1. Then when you build a query to determine balance you bring in tblTransactionType, multiply the Amount field by TransactionValue and then add them all up. This will make the expenditures negative, the income positive and will allow access to calculate your balance for you.
Which means this SQL will produce your balance at any time:
Code:
SELECT SUM(Transaction.Value*Amount) AS Balance FROM tblFinance, tblTransactionType WHERE tblTransactionType.TransactionTypeID = tblFinace.TransactionTypeID;