If your idea in the example is that the second "debit" is created by another transaction while your transaction is in progress, then this will not work out. Firstly it requires a dirty read, which is nothing I would rely on in a transaction. Secondly, if the dirty read works, assuming the outcome of several rows is just a read operation, which forces you to rollback on the client and still leaves a window for inconsistencies if you decide to commit. Maybe SELECT .. FOR UPDATE can do a trick here, but that is like giving up life.

To round this up: RDBMS are bad for queue like read semantics. All you can do is polling. Which is even worse if you end up being lock heavy.