First of all, I must thank all who response and help me in this problem. I had
rewritten using the query syntax, For multiple columns, I just using one query
for each column.

Adam wrote:

> 4) Moving back to your original admission that the cause of all this
> question is that the structure is not normalised, have you considered
> writing a view that looks like your non-normalised table, but behind
> the scenes you have a proper relational structure?

Normally, the fields are already updated within application logic without using
this query or trigger. It is only needed during
1. initial import data or
2. data corrupted and repost all transactions.

regards,
bill