You can look here: http://www.hookedonlinq.com/OuterJoinSample.ashx as an example of the left outer join. And you can always swap tables to get either left or right
I've taken the liberty of beatifying your TSQL a little.
The last two join conditions appear malformed to me so this TSQL can not be parsed.
SELECT [t].SanadID , [t].Date , [a].ID [AccID] , [a].FullId , [a].Name , SUM([t].Debit) [TotalDebit] , SUM([t].Credit) [TotalCredit] FROM dbo.FinnAccount [a1] LEFT OUTER JOIN dbo.FinnAccount [a] ON [a1].ParentId = [a].ID RIGHT OUTER JOIN dbo.FinnTrans [t] LEFT OUTER JOIN dbo.FinnAccount [a2] ON [a].AccID = [a2].ID ON [a1].ID = [a2].ParentId WHERE [t].FPID = 7 AND [a2].AccLevel = 3 GROUP BY [t].SanadID , [t].Date , [a].ID , [a].Name , [a].FullId HAVING [t].SanadID = 1
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