SQL> create table a_dept as select * from dept where deptno = 10;

Table created.

SQL> create table b_dept as select * from dept where deptno = 20;

Table created.

SQL> select a.a_row ||' - '|| b.b_row result
  2  from (select dname a_row from a_dept) a,
  3       (select dname b_row from b_dept) b;

RESULT
-------------------------------
ACCOUNTING - RESEARCH

SQL>

WITH
 a AS (
...
...
)
, b AS (
...
...
)
SELECT a.col1 , a.col2 , ...
     , b.col1 , b.col2 , ...
 FROM  (SELECT a.*
             , ROW_NUMBER() OVER(...) AS rn
         FROM  a
       ) a
 FULL  OUTER JOIN
       (SELECT b.*
             , ROW_NUMBER() OVER(...) AS rn
         FROM  b
       ) b
   ON  b.rn = a.rn
 ORDER BY
       NVL(a.rn , b.rn)
;

WITH
 q1_a AS (
...
) ,
 q1_b AS (
...
) ,
 q1_c AS (
...
) ,
 q1_final AS (
select a.accountcode
     , a.accountdesc
     , a.AllocatedAmt
     , DECODE(b.UtilisedExpenditure,'',0,b.UtilisedExpend iture) as UtilisedExpenditure
     , DECODE(c.ProgressExpenditure,'',0,c.ProgressExpend iture) as ProgressExpenditure
...
) ,
 q2_a AS (
...
) ,
 q2_b AS (
...
) ,
 q2_c AS (
...
) ,
 q2_final AS (
select a.accountcode
     , a.accountdesc
     , a.AllocatedAmt
     , DECODE(b.UtilisedExpenditure,'',0,b.UtilisedExpend iture) as UtilisedExpenditure
     , DECODE(c.ProgressExpenditure,'',0,c.ProgressExpend iture) as ProgressExpenditure
...
)
SELECT q1.accountdesc , q1.AllocatedAmt , q1.UtilisedExpenditure , q1.ProgressExpenditure
     , q2.accountdesc , q2.AllocatedAmt , q2.UtilisedExpenditure , q2.ProgressExpenditure
 FROM  q1_final q1
 FULL  OUTER JOIN
       q2_final q2
   ON  q2.accountcode = q1.accountcode
   AND q2.accountdesc = q1.accountdesc
 ORDER BY
       NVL(q2.accountcode , q1.accountcode)
     , NVL(q2.accountdesc , q1.accountdesc)
;

with
 a as (
select ac.ACCOUNTCODE
     , ac.ACCOUNTDESC
     , sum(bps.allocatedamount) AllocatedAmt
 from  budgetperiodsummary bps 
     , account             ac 
 where ac.accountcode = bps.account 
   and bps.ORGSTRUCTCODE in (02)
   and
   (   ACCOUNTDESC like '%PLAN%'
    or ACCOUNTDESC like '%NON-PLAN%'
   )
 group by
       ac.ACCOUNTCODE
     , ac.ACCOUNTDESC
) ,
 b as (
select vd.accountcode
     ,   SUM( DECODE(cca.isdebit ,'T',cca.DEBITVALUE, 0) )
       - sum( DECODE(cca.isdebit ,'F',cca.DEBITVALUE, 0) ) as UtilisedExpenditure 
 from  costcenteralloc cca
     , voucher         v
     , voucherdetail   vd 
 where v .DOCID       = vd .docid
   and vd.docdetailid = cca.VOUCHERdetailID
   and v .APPROVSTATUSTYPENUM = 2 
   and v .DOCDATE
             between to_date('4/1/2011','mm/dd/YYYY')
                 and to_date('4/2/2011','mm/dd/YYYY')
   and v .ORGSTRUCTCODE in (01) 
 group by
       vd.accountcode
) ,
 c as (
select vd.accountcode
     ,   SUM( DECODE(cca.isdebit ,'T',cca.DEBITVALUE, 0) )
       - sum( DECODE(cca.isdebit ,'F',cca.DEBITVALUE, 0) ) as ProgressExpenditure 
 from  costcenteralloc cca
     , voucher         v
     , voucherdetail   vd 
 where v .DOCID       = vd .docid
   and vd.docdetailid = cca.VOUCHERdetailID
   and v .APPROVSTATUSTYPENUM = 2 
   and v .ORGSTRUCTCODE in (02) 
 group by
       vd.accountcode
)
select a1.accountdesc
     , a1.AllocatedAmt
     , CASE
       WHEN a1.accountdesc IS NOT NULL THEN
            DECODE(b.UtilisedExpenditure,'',0,b.UtilisedExpenditure)
       END  as UtilisedExpenditure
     , CASE
       WHEN a1.accountdesc IS NOT NULL THEN
            DECODE(c.ProgressExpenditure,'',0,c.ProgressExpenditure)
       END  as ProgressExpenditure
     , a2.accountdesc
     , a2.AllocatedAmt
     , CASE
       WHEN a2.accountdesc IS NOT NULL THEN
            DECODE(b.UtilisedExpenditure,'',0,b.UtilisedExpenditure)
       END  as UtilisedExpenditure
     , CASE
       WHEN a2.accountdesc IS NOT NULL THEN
            DECODE(c.ProgressExpenditure,'',0,c.ProgressExpenditure)
       END  as ProgressExpenditure
 from  a a1
 FULL  OUTER JOIN
       a a2
   ON  a2.accountcode = a1.accountcode
   AND a1.ACCOUNTDESC like '%PLAN%'
   AND a2.ACCOUNTDESC like '%NON-PLAN%'
 left  outer join
       b
   on  b.accountcode = NVL(a2.accountcode , a1.accountcode)
 left  outer join
       c
   on  c.accountcode = NVL(a2.accountcode , a1.accountcode)
 WHERE (a1.ACCOUNTcode IS NULL OR a1.ACCOUNTDESC like '%PLAN%'    )
   AND (a2.ACCOUNTcode IS NULL OR a2.ACCOUNTDESC like '%NON-PLAN%')
;