Tom,
What about this one with our old Analytics.

scott@IRADSDB> SELECT EMPNO,
  2    ENAME,
  3    DEPTNO,
  4    SAL,
  5    SUM(SAL) OVER(PARTITION BY DEPTNO ORDER BY EMPNO RANGE BETWEEN UNBOUNDED PRECEDING AND CURREN
T ROW) AS RUNNING_TOTAL
  6  FROM EMP
  7  /

     EMPNO ENAME          DEPTNO        SAL RUNNING_TOTAL
---------- ---------- ---------- ---------- -------------
      7782 CLARK              10       2450          2450
      7839 KING               10       5000          7450
      7934 MILLER             10       1300          8750
      7369 SMITH              20        800           800
      7566 JONES              20       2975          3775
      7788 SCOTT              20       3000          6775
      7876 ADAMS              20       1100          7875
      7902 FORD               20       3000         10875
      7499 ALLEN              30       1600          1600
      7521 WARD               30       1250          2850
      7654 MARTIN             30       1250          4100
      7698 BLAKE              30       2850          6950
      7844 TURNER             30       1500          8450
      7900 JAMES              30        950          9400

14 rows selected.

It is essentially the same but you have not taken a commission into account (while it was mentioned in the original question) and has expressed the range explicitly (if not specified it is defaulted to the same "RANGE BETWEEN UNBOUNDED PRECEDING AND
CURRENT ROW").

Could it be done without using over (partition by deptno order by empno)...?

consider this

create or replace package demo_pkg is
TYPE EMP_rec IS RECORD
(
P_NO VARCHAR2(7),
MNTH DATE,
SUBS_AMT NUMBER,
REFUND_AMT NUMBER,
TR_AMT NUMBER,
AMOUNT NUMBER,
R_TOTAL NUMBER,
PROG_TOTAL NUMBER
);
type refcur is ref cursor return demo_pkg.emp_rec;
procedure get_emp_data(p_p_no varchar2, p_fin_year number, p_cursor in out refcur);
end;
/


create or replace package body demo_pkg is

procedure get_emp_data(p_p_no varchar2, p_fin_year number, p_cursor in out refcur) is
begin
open p_cursor for
SELECT a.*, SUM(R_TOTAL) OVER (PARTITION BY P_NO ORDER BY MNTH) PROG_TOTAL FROM
(
SELECT S.P_NO, S.MNTH, nvl(S.SUBS_AMT, 0)subs_amt,
nvl(S.REFUND_DRAW_AMT, 0)refund_amt,
nvl(T.TR_AMT, 0)tr_amt, nvl(A.AMOUNT, 0)amount,
(case when TO_CHAR(S.MNTH, 'MON') = 'JUN' THEN
(NVL(OPENING_BAL, 0) + nvl(S.SUBS_AMT, 0) + nvl(S.REFUND_DRAW_AMT, 0) + nvl(T.TR_AMT,0)) - nvl(A.AMOUNT, 0)
ELSE
nvl(S.SUBS_AMT, 0) + nvl(S.REFUND_DRAW_AMT, 0) + nvl(T.TR_AMT,0) - nvl(A.AMOUNT, 0)END)r_total
FROM GPF_SUBS S, GPF_TRS T, GPF_ADVANCES A, GPF_STATEMENTS M
WHERE S.P_NO = T.P_NO(+)
AND S.P_NO = A.P_NO(+)
AND S.P_NO = M.P_NO(+)
AND S.MNTH = T.MNTH(+)
AND S.MNTH = A.MNTH(+)
AND FY_GPF_TOTAL.GET_FY(S.MNTH) = FY_GPF_TOTAL.GET_FY(M.YEARS)
)a
where p_no = P_P_NO
and FY_GPF_TOTAL.GET_FY(a.MNTH) = P_FIN_YEAR;

end;

end;
/

The package works great in 9i. But it doesn't get created on 8i (817)(sorry I don't have 8i right now so that I can show you)

Any other alternative approach to the above will be most welcome

thanks

Sir, the idea of using a weakly typed cursor doesn't work for me. The problem is that I m going to use this procedure to base my Form on, and Forms don't seem to like weakly type ref cursors.

create view XXXX
as
SELECT a.*, SUM(R_TOTAL) OVER (PARTITION BY P_NO ORDER BY MNTH) PROG_TOTAL, 
p_no, mnth
 FROM
(
SELECT S.P_NO, S.MNTH, nvl(S.SUBS_AMT, 0)subs_amt,
nvl(S.REFUND_DRAW_AMT, 0)refund_amt,
nvl(T.TR_AMT, 0)tr_amt, nvl(A.AMOUNT, 0)amount,
(case when TO_CHAR(S.MNTH, ''MON'') = ''JUN'' THEN
(NVL(OPENING_BAL, 0) + nvl(S.SUBS_AMT, 0) + nvl(S.REFUND_DRAW_AMT, 0) +
nvl(T.TR_AMT,0)) - nvl(A.AMOUNT, 0)
ELSE
nvl(S.SUBS_AMT, 0) + nvl(S.REFUND_DRAW_AMT, 0) + nvl(T.TR_AMT,0) -
nvl(A.AMOUNT, 0)END)r_total
FROM GPF_SUBS S, GPF_TRS T, GPF_ADVANCES A, GPF_STATEMENTS M
WHERE S.P_NO = T.P_NO(+)
AND S.P_NO = A.P_NO(+)
AND S.P_NO = M.P_NO(+)
AND S.MNTH = T.MNTH(+)
AND S.MNTH = A.MNTH(+)
AND FY_GPF_TOTAL.GET_FY(S.MNTH) = FY_GPF_TOTAL.GET_FY(M.YEARS)
)a 

This answer seems to show a running total without using the RANGE clause along with partition by. This doesn't seem to work now. Without the RANGE clause, partition by is summing up all the value in the group. Not sure if I am missing something or has the default setup of RANGE changed since this answer was published.

partition by deptno order by empno

range between unbounded preceding and current row

SUM(EARN_AMT) OVER (ORDER BY EARN_PAYNO ROWS BETWEEN UNBOUNDED PRECEDING AND CURRENT ROW)

Picks up the last row and the running total changes to 118251,.67 when it should be 122476.12. Any thoughts?

AMT Running Total
-112.34 118251.67
122476.12