You can do it with Infragistics controls. I was referring to the Infragistics UltraWinGrid control. 

In my opinion it was nicer if we could do this with infragistics controls. I think a parent of one or more children must have the total of all its children displayed.

It looks like maybe you want to use the OutlookGroupBy functionality of the WinGrid to group your data. But I'm still not really clear on what you need, so I'm not sure. Your last illustration seems to be displaying rows from different bands as sibling rows in the same collection. That's not possible, so if that's what you want, you will need to create a new data structure. 

It does not matter if it is WinTree or WinGrid. But I think it WinTree must have summary!

Let me define them in table.  Suppose in a table an account could have a parent, which is a child of another account.

Table Accounts: Bank1 and Bank2 are children of Banks. Bank1A and Bank1B are children of Bank1.  and so on...

ActID                   Name                          ParentActID

1                         Banks                           NULL

2                         Bank1                         1

3                         Bank2                         1

4                         Bank1A                       2

5                         Bank1B                       2

6                        Bank2A                        3

7                        Bank2B                        3

So the hierarchy is:   

Banks

       Bank1

             Bank1A

             Bank1B

       Bank2

             Bank2A

             Bank2B

 Table Transactions:

TransactionID    ActID                            Amount                             Date

1                         1                                   1000                                1/1/08

2                         2                                   500                                  1/2/08

3                         2                                  700                                  1/3/08

4                         3                                   800                                  1/4/08

and so on....

Now we want to present this in a view

The WinGrid must show

Name                                              Total Amount

+ Banks                                           1000+500+700+800

+Bank1                                             500+700

+Bank2                                             800

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Note that when we click the plus sign '+' before account name for example "+Banks", it must expand and show the transactions. 1000+500+700+800, must be raplaced with the total amount and here is given for illustration.

So, each parent shows its children total as well. So when the paren is expanded, it shows its own transactions with its children that  are collapes, and when a child is expanded it should show all its transactions.