something like this work?

create table #Something

(

Line_no int,

code varchar(5),

AccountNo char(5)

)

insert #Something

select 123, 'C12', 'Ac111' union all

select 1222, 'C12', 'Ac111' union all

select 1243, 'C12', 'Ac111' union all

select 433, 'P1', 'Ac111' union all

select 433, 'L1', 'Ac111' union all

select 543, 'C1', 'Ac222' union all

select 544, 'C1', 'Ac222' union all

select 4322, 'P1', 'Ac222' union all

select 4322, 'L1', 'Ac222'

select SUM(case when left(code, 1) = 'P' then 1 end) as Parent, SUM(case when left(code, 1) in ('C', 'L') then 1 end) as Parent

from #Something

drop table #Something