---

SELECT
    act.id AS account_type_id,
    act.mnemonics AS account_type_mnemonics,
    g.mnemonics AS account_group
FROM back_office.account_type act
JOIN back_office.account_type_group g
  ON g.id = act.account_type_group_id
WHERE g.mnemonics = 'Р(С)'
ORDER BY act.mnemonics;