How to Create Cursor in MSSQL and Add Column as Row in Table

How to Create Cursor in MSSQL and Add Column as Row in Table from another table -:

Step-1 -:

 I create two table from in which
I have column to match
and 
Another table from which i want to match

I use cursor to match the column valum in another table row value.


create table #tmpHeads  
(  
HeadID nvarchar(100),  
HeadName nvarchar(100)  
) 
 declare @sumallheadwise nvarchar(max)=''  
declare @strQryHeadDetails nvarchar(max)
set @strQryHeadDetails=''  
declare @HDName nvarchar(50)  
declare @HDId nvarchar(50)  
  
insert into #tmpHeads select HeadId, HeadName from FeeHead  
declare cur cursor  for select HeadName, HeadID  from FeeHead where HeadID in (select FeeHeadID from FeeReciept_Master)  
--declare cur cursor  for select HeadName ,HeadId from #tmpHeads  
open cur fetch next from cur into  @HDName, @HDId  
while @@FETCH_STATUS=0  
begin  
exec ('alter table #tmpHeadsdetail add [' + @HDName + '] decimal(18,2) default 0.00 ' )  
  
if(@strQryHeadDetails='')  
begin  
set @strQryHeadDetails = @strQryHeadDetails + 'sum((case when FeeHeadID='''+@HDId +''' then RecievedAmount else 0 end )) as [' + @HDName +'] '  
set @sumallheadwise = @sumallheadwise + 'sum(['+@HDName +']) as [' + @HDName +'] '  
  
end  
else  
begin  
set @strQryHeadDetails = @strQryHeadDetails + ' , sum((case when FeeHeadID='''+@HDId +''' then RecievedAmount else 0 end )) as [' + @HDName +'] '  
set @sumallheadwise = @sumallheadwise + ', sum(['+@HDName +']) as [' + @HDName +'] '  
  
end  
  
fetch next from cur into  @HDName, @HDId  
end  

 --select @strQryHeadDetails 

close cur  
deallocate cur 


select * from #tmpHeads

Note- We always d
eallocate the Cursor but not drop the cursor
If you are running this code then first drop the temporary table from the memory as-

drop table  #tmpHeads