You shouldn't need to change the code from Oct 19, 2012 9:07 PM (GMT) much to meet your spec of Oct 20, 2012 6:04 AM (GMT).
References to file 1 are removed
setll is removed
Reade become read
delete row after adding to total
need a second hold field for Accnum but it's still a one level control break.
A design that removes the source data is risky.
I need all accounts from File1. My file2 has account number, security and quantity. For account number A there can be security X with Qty1 again for same account security X with Qty 3. In the summary file, I need to show Account A , Security X and Qty 4(3 + 1). When ever the security changes for each account, I have to sum up the Qty.