DECLARE
 CURSOR C IS
       SELECT A.BUYER_CODE, 
              A.BUYER_NAME,
              B.ADDR,
              B.VAT_NO,
              B.CST_NO,
              B.PAN_NO,
              B.TIN_NO,
              A.SALE_TYPE_CODE
       FROM MREL.MREL_SALES_BUYER_MAST A,
            MREL.MREL_SALES_BUYER_DET B
       WHERE A.BUYER_CODE = B.BUYER_CODE(+)
       AND A.SALE_TYPE_CODE NOT IN(5)
       AND A.BUYER_CODE NOT IN (SELECT VENDOR_CODE FROM ACCOUNTS.ACCOUNTS_PARTY_MASTER WHERE FROM_MODULE = 'S')
       ORDER BY 1;
 v_SUB_CODE VARCHAR2(13);
 v_SUB VARCHAR2(13);
 v_COUNT    NUMBER(9);
BEGIN
 FOR R IN C LOOP
    SELECT COUNT(1) INTO V_COUNT FROM ACCOUNTS.ACCOUNTS_PARTY_MASTER WHERE VENDOR_CODE = R.BUYER_CODE AND FROM_MODULE = 'S';
 
    IF v_COUNT = 0 THEN   
        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, R.BUYER_CODE, 'S', R.BUYER_NAME, R.ADDR, NULL, NULL, NULL, NULL, R.PAN_NO, 
               R.VAT_NO, R.CST_NO, NULL, 'AMOL', SYSDATE, 'AMOL', SYSDATE, 
               DECODE(R.SALE_TYPE_CODE, 1, '0000000000172', 2, '0000000000174', 3,'0000000000169', '0000000000173'), 'Y',            
               R.TIN_NO, NULL, NULL, NULL, NULL, NULL, NULL, NULL); 

        INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
        VALUES(v_SUB_CODE, 0, 'D', '09-10', 1, 'AMOL', SYSDATE, 'AMOL', SYSDATE, 
               DECODE(R.SALE_TYPE_CODE, 1, '0000000000172', 2, '0000000000174', 3,'0000000000169', '0000000000173'));

        INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
        VALUES(v_SUB_CODE, 0, 'D', '09-10', 2, 'AMOL', SYSDATE, 'AMOL', SYSDATE, 
               DECODE(R.SALE_TYPE_CODE, 1, '0000000000172', 2, '0000000000174', 3,'0000000000169', '0000000000173'));

        INSERT INTO ACCOUNTS.ACCOUNTS_PARTY_OPENING_BALANCE
        VALUES(v_SUB_CODE, 0, 'D', '09-10', 3, 'AMOL', SYSDATE, 'AMOL', SYSDATE, 
               DECODE(R.SALE_TYPE_CODE, 1, '0000000000172', 2, '0000000000174', 3,'0000000000169', '0000000000173'));
        
        UPDATE MREL.MREL_SALES_BUYER_MAST
        SET ACC_CODE = v_SUB_CODE
        WHERE BUYER_CODE = R.BUYER_CODE; 
   ELSE
       SELECT PARTY_CODE INTO v_SUB FROM ACCOUNTS.ACCOUNTS_PARTY_MASTER WHERE VENDOR_CODE = R.BUYER_CODE AND FROM_MODULE = 'S';

        UPDATE MREL.MREL_SALES_BUYER_MAST
        SET ACC_CODE = v_SUB
        WHERE BUYER_CODE = R.BUYER_CODE;  
   END IF;     
    
 END LOOP;
END;