function readOnly(count){ }
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select id,name,ownerId from Account where ownerId ='00519000000udHs'
SELECT name FROM Contact WHERE AccountId = '0011900000LlP8T'
If you want to find number of contacts associated to account,then
The below code will help you to find users mapped to multiple accounts
SELECT Name
FROM User
Where Id IN (SELECT OwnerId FROM Account)
Thanks