SQL Server 2014

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CREATE TABLE Ledger (
  Lid INT,
  Lname varchar(50),
  Lgroup varchar(50),
  OpBal int
);
INSERT INTO ledger (Lid,Lname,Lgroup,Opbal) VALUES (1,'cash','Asset',10000);
INSERT INTO ledger (Lid,Lname,Lgroup,Opbal) VALUES (2,'salary','Expense',-2000);
INSERT INTO ledger (Lid,Lname,Lgroup,Opbal) VALUES (3,'Eletricity','Expense',0);

Create table Voucher(      
   txNno int,
   txndate date,
   LID int,
   amount int,
);                                                
INSERT INTO Voucher (txnNo,txndate,LID,amount) VALUES (1,'2022-02-01',1,-10000);
INSERT INTO Voucher (txnNo,txndate,LID,amount) VALUES (1,'2022-02-01',2,8000);
INSERT INTO Voucher (txnNo,txndate,LID,amount) VALUES (1,'2022-02-01',3,2000);

SELECT T1.TxnNo,
       T1.Txndate,
       t2.LName,
       T1.AMOUNT 
      
FROM [Voucher] T1
     INNER JOIN (SELECT LID,
                        LName
                 FROM Ledger
                 WHERE LID  IN (SELECT ledger.LID FROM Ledger WHERE LID = 3)) t2 ON T1.Lid = t2.LID
     INNER JOIN (SELECT TxnNo, Lid FROM [Voucher] WHERE Lid = 3) t3 ON t3.TxnNo = T1.TxnNo
                                                                       AND t2.LID = t3.Lid;

TxnNo	Txndate	LName	AMOUNT
1	2022-02-01	Eletricity	2000