Need Query

Try this.

/* Assuming your table is called [Ledger] */

SELECT
        [LedgerRoot].[LedgerId],
        [LedgerRoot].[Description],
        [LedgerParent].[ParentAccount],
        [LedgerRoot].[Category],
        [LedgerParent].[Description] AS [ParentDescription]
FROM [Ledger] AS [LedgerRoot]
        INNER JOIN [Ledger] AS [LedgerParent]
                ON [Ledger].[ParentAccount] = [LedgerParent].[LedgerId]
WHERE [Ledger].[Category] = 'ControlAC';

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I.W Coetzer