Joining on a subquery is often used when you want to get aggregate data (such as Count, Avg, Max, or Min) from a child/details table and display that along with records from the parent/header table. For example, you may want to retrieve the top/first child row based on Date or Id or maybe you want a Count of all Child Rows or an Average.
This example uses aliases which makes queries easier to read when you have multiple tables involved. In this case we are retrieving all rows from the parent table Purchase Orders and retrieving only the last (or most recent) child row from the child table PurchaseOrderLineItems. This example assumes the child table uses incremental numeric Id's.
SELECT po.Id, po.PODate, po.VendorName, po.Status, item.ItemNo, item.Description, item.Cost, item.Price FROM PurchaseOrders po LEFT JOIN ( SELECT l.PurchaseOrderId, l.ItemNo, l.Description, l.Cost, l.Price, Max(l.id) as Id FROM PurchaseOrderLineItems l GROUP BY l.PurchaseOrderId, l.ItemNo, l.Description, l.Cost, l.Price ) AS item ON item.PurchaseOrderId = po.Id