Create a Data file with below fields and “|” as delimitor (ac_bal.dat):
A/c No, A/c name ,A/c balance.
1| Mani |1000.00
2| Vikram|1500.00
Create another file say (ac_bal.ctl) which file structure as
Files name, record count ,total balances
Ac_bal.dat|2|3500.00
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