Assuming that you want to calculate the available balance from transactions, with data structured like that, you can use table calculations to do it.
Attached is the mocked-up data sample and a workbook showing how it can be done. The tricky part is to partition the table calculation (check how it is in the workbook), especially if data contains multiple accounts and overlapping periods.
I included some explanatory comments in the calculated field formulae. As for partitioning - it is too complicated to explain in one post, but there are some helpful resources on the forum that talk about it (shout if you need help).