TREE FORM DATA IN SQL QUERY

 SELECT LPAD(' ',(LEVEL*3*3) - 9)||ACCOUNT_NAME AS ACCOUNT_NAME,LEVEL,
    ACCOUNT_CODE,ACCOUNT_NAME,PARENTS,ROOT
    FROM 
    (
    SELECT HEAD_ACC_ID ACCOUNT_CODE,HEAD_ACC_NAME ACCOUNT_NAME,NULL AS PARENTS,NULL AS ROOT FROM SETUP_HEADER_ACCOUNT
    UNION    
    SELECT MAIN_ACC_ID ACCOUNT_CODE,MAIN_ACC_NAME ACCOUNT_NAME,
    (SELECT HEAD_ACC_NAME FROM SETUP_HEADER_ACCOUNT SHA WHERE SHA.HEAD_ACC_ID = SMA.HEAD_ACC_ID) AS PARENTS ,
    (SELECT HEAD_ACC_NAME FROM SETUP_HEADER_ACCOUNT SHA WHERE SHA.HEAD_ACC_ID = SMA.HEAD_ACC_ID) AS ROOT 
    FROM SETUP_MAIN_ACCOUNT SMA    
    UNION
    SELECT SUB_ACC_ID ACCOUNT_CODE,SUB_ACC_NAME ACCOUNT_NAME,
    (SELECT MAIN_ACC_NAME FROM SETUP_MAIN_ACCOUNT MA WHERE MA.MAIN_ACC_ID = SB.MAIN_ACC_ID)AS PARENTS ,
    (SELECT HEAD_ACC_NAME FROM SETUP_HEADER_ACCOUNT HA WHERE HA.HEAD_ACC_ID = (SELECT HEAD_ACC_ID FROM SETUP_MAIN_ACCOUNT MA WHERE MA.MAIN_ACC_ID = SB.MAIN_ACC_ID))AS ROOT
    FROM SETUP_SUB_ACCOUNT SB
    UNION
    SELECT LAST_ACC_ID ACCOUNT_CODE,LAST_ACC_NAME ACCOUNT_NAME,
    (SELECT SUB_ACC_NAME FROM SETUP_SUB_ACCOUNT T WHERE T.SUB_ACC_ID =  SLA.SUB_ACC_ID)PARENTS,
    (SELECT HEAD_ACC_NAME FROM SETUP_HEADER_ACCOUNT K WHERE K.HEAD_ACC_ID = (SELECT HEAD_ACC_ID FROM SETUP_MAIN_ACCOUNT M WHERE M.MAIN_ACC_ID =(SELECT MAIN_ACC_ID FROM SETUP_SUB_ACCOUNT N WHERE N.SUB_ACC_ID = SLA.SUB_ACC_ID))) AS ROOT
    FROM SETUP_LAST_ACCOUNT SLA
    )START WITH PARENTS IS NULL CONNECT BY PRIOR ACCOUNT_NAME = PARENTS

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