DECLARE 
    CURSOR C1 IS 
    SELECT ACC_CODE,ACC_LEVEL, IELA, GROUP_LEDGER FROM ACCOUNTS.ACCOUNTS_ACCOUNT_MAST WHERE (COMP_CODE IS NULL OR COMP_CODE = :COMPCODE);
BEGIN
 FOR REC IN C1 LOOP
  INSERT INTO ACCOUNTS.ALL_ACC_HIERARCHY 
  SELECT REC.ACC_CODE, B.ACC_CODE, B.IELA, B.GROUP_LEDGER, :FINYEAR, :COMPCODE  
  FROM ACCOUNTS.ACCOUNTS_ACCOUNT_MAST B
  WHERE CHECK_PARENT_ACCOUNT(B.ACC_CODE, REC.ACC_LEVEL)= REC.ACC_CODE
  AND (B.COMP_CODE IS NULL OR B.COMP_CODE = :COMPCODE);
 END LOOP;
END;