Sql-server – How to convert sql server table data into MS Access(.mdb) file

The only issue here is that MS Access has no idea what a CASE expression is. Instead, you need to use IIF, e.g.:

IIF(Credit-Debit > 0, Credit-Debit, NULL) AS Credit,
IIF(Credit-Debit < 0, Credit-Debit, NULL) AS Debit,

BTW IIF is now supported in SQL Server 2012.

Yes, it can be done, using UNION ALL:

SELECT [Name] & " Math" AS col1, tab1.Math FROM tab1
UNION ALL
SELECT [Name] & " Science" AS col1, tab1.Science FROM tab1
UNION ALL
SELECT [Name] & " Reading" AS col1, tab1.Reading FROM tab1
UNION ALL
SELECT [Name] & " Civics" AS col1, tab1.Civics FROM tab1
Order BY 1;