Q: I have itune card crdits on an old Itune account and I cannot get them over to new itune account

No. At least not yourself. You can try contacting iTunes support to see if you might get assistance: https://getsupport.apple.com/Issues.action

You can't, Gift card balances are not transferable.

Why do you have a new iTunes account?

All content purchased with old account will be forever tied to it. In the case of Apps they will forever require the old account and password to update.

You can't, an account's balance (and any content purchased with an account) will remain tied to the account. If you have only just redeemed the card's onto the old account and haven't spent any of it then you can try contacting iTunes Support and see if they will transfer it to your new account :  http://www.apple.com/support/itunes/contact/ - click on Contact iTunes Store Support on the right-hand side of the page, then Purchases, Billing & Redemption

If not then you will only be able to use it to purchase content on your old account (you won't be able to use it to gift content to the new account)