Neither of these is a recordset, each is a string:
Sell_tbl = "SELECT Sum((Quantity)*12) FROM Sell_Detail Where Cateogry='Large'"
Stock_Bottle = "Select Sum(No_Of_Bottle) FROM Add_Bottle Where Cateogry='Large'"
You need something on the lines of:
Dim Sell_tbl As DAO.Recordset
Dim Stock_Bottle As DAO.Recordset
Set Sell_tbl = CurrentDB.Openrecordset _
("SELECT Sum((Quantity)*12) As Qty FROM Sell_Detail Where Cateogry='Large'")
Set Stock_Bottle = CurrentDB.Openrecordset _
("Select Sum(No_Of_Bottle) As Btl FROM Add_Bottle Where Cateogry='Large'")
res = Sell_tbl!Qty - Stock_Bottle!Btl
The above is a rough outline, it could do with tidying up.
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