The /SORT qualifier merges the selected records from each
    input file (each file listed in the parameter to the ACCOUNTING
    command) and sorts them using the specified sort key. The records
    are sorted according to the value of the first sort field in the
    list, and when two or more records have the same value in this
    field, they are sorted by the value of the second sort field in
    the list, and so on.

    The records are sorted in ascending order of the sort field
    value. If the keyword is preceded by a minus sign, the records
    are sorted in descending order.

    When you use the /SORT qualifier, records are rejected if they do
    not contain the sort field. For example, /SORT=IMAGE rejects all
    records that are not of type IMAGE, because the image name field
    is only present in records of type IMAGE. Similarly, /SORT=PAGES
    rejects all records except those for print jobs.

    You cannot use the /SORT qualifier with the /SUMMARY qualifier.