insert into comp_chart_of_acct  (companyID, acctGroupID, acctCode, acctName, acctDesc,createdBy) select 84,b.ID as acctGroupID,a.acctCode,a.acctName,a.acctDescription,33 from _ref_chart_of_acct a, comp_acct_group b where a.businessTypeID=1 and b.companyID =84 and a.acctCode not in (select acctCode from comp_chart_of_acct where companyID = 84)