Ignoring all kinds of adverse results which may be caused by linking the accounts blindly by just dates, here's one approach (Code attached)
1. I have assumed you want to replace the acc_id in two with acc_id in one. If it is the other way round, the code will change slightly in the PROC SQL part. (acct_id_map.sas)
There is a problem with the results I have attached and I will let you figure out why. Check acc_id = 4. If you aren't able to figure this out, reply to this message. This is precisely why this kind of approach is wrong as all the others have pointed out.
2. If you are simply attempting to cluster the records and not mapping of accounts, use cluster.sas.
Good luck!
... View more