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Urgentcomparing two recods in trigger

Hi all,

  i want to display account only once for two records have the same name.i have transactio object,and try to insert record in to this object.transaction object haveing account lookup and alsso transaction having first name,last name these are assigned to account name.account displayed only once and and two transactions displayed under account...................................These records are inserted throgh the csv file..................Any one can u please help me this.

 

 

 

 

Thanks in advance.

 

Anu..........