DECLARE
 CURSOR C IS
       SELECT LBNO, 
              LB_NAME,
              FOLDER_SRL,
              COMP_CODE
       FROM MRELHR.HR_ALL_EMP_MAST
       WHERE CATG_GRP <> 'W';
 v_SUB_CODE VARCHAR2(13);
BEGIN
 FOR R IN C LOOP
 
    SELECT LPAD(TO_CHAR(NVL(MAX(TO_NUMBER(NVL(PARTY_CODE,0))),0) + 1),13,'0')
    INTO v_SUB_CODE
    FROM ACCOUNTS.ACCOUNTS_PARTY_MASTER;

    INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_MASTER
    VALUES(v_SUB_CODE, NULL, 'H', R.LB_NAME, NULL, NULL, NULL, NULL, NULL, R.FOLDER_SRL, 
           R.LBNO, NULL, 1, 'AMOL', SYSDATE, 'AMOL', SYSDATE, 
           '0000000000193', 'N', NULL, NULL, NULL, NULL, NULL, NULL, NULL, NULL); 

    INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_GL_DTLS
    VALUES(v_SUB_CODE, '0000000000295', 'AMOL', SYSDATE, 'AMOL', SYSDATE);

    INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
    VALUES(v_SUB_CODE, 0, 'D', '09-10', 1, 'AMOL', SYSDATE, 'AMOL', SYSDATE, '0000000000193');

    
    UPDATE MRELHR.HR_ALL_EMP_MAST
    SET ACC_CODE = v_SUB_CODE
    WHERE FOLDER_SRL = R.FOLDER_SRL; 

 END LOOP;
END;