1.$ ACCOUNTING MYFILE1.DAT,MYFILE2.DAT /SORT=USER /BINARY /OUTPUT=.NEW

      This example creates the output file MYFILE1.NEW in the default
      directory. It processes two accounting files, MYFILE1.DAT and
      MYFILE2.DAT, sorting their records in user name order, then
      copies these records to the new output file.

    2.$ ACCOUNTING MYFILE1.NEW /FULL
      /OUTPUT=MYDISK:[ACCOUNTING]STAT

      This example creates the output file
      MYDISK:[ACCOUNTING]STAT.LIS, and writes a full report of all
      the records in MYFILE1.NEW to the new output file.