Try this JCl which will work for 1 account records. It will not work for more than 1 account.
//STEP0100 EXEC PGM=SORT
//SYSOUT DD SYSOUT=*
//INA DD DISP=SHR,DSN=Your Account file
//INB DD DISP=SHR,DSN=Your Currency file
//SORTOUT DD SYSOUT=*
//SYSIN DD *
OPTION COPY
JOINKEYS F1=INA,FIELDS=(19,10,A)
JOINKEYS F2=INB,FIELDS=(01,10,A)
REFORMAT FIELDS=(F1:1,44,F2:1,25)
JOIN UNPAIRED
INREC IFTHEN=(WHEN=GROUP,BEGIN=(1,1,CH,GT,C' '),PUSH=(1,44)),
IFTHEN=(WHEN=INIT,
OVERLAY=(71:(29,16,UFF,MUL,55,15,UFF),DIV,+100000,PD,LENGTH=16))
OUTFIL REMOVECC,NODETAIL,
SECTIONS=(1,18,
TRAILER3=(1,18,X,AVG=(71,16,PD,EDIT=(TTTTTTTTTT.TTTTTT))))
//*
//SYSOUT DD SYSOUT=*
//INA DD DISP=SHR,DSN=Your Account file
//INB DD DISP=SHR,DSN=Your Currency file
//SORTOUT DD SYSOUT=*
//SYSIN DD *
OPTION COPY
JOINKEYS F1=INA,FIELDS=(19,10,A)
JOINKEYS F2=INB,FIELDS=(01,10,A)
REFORMAT FIELDS=(F1:1,44,F2:1,25)
JOIN UNPAIRED
INREC IFTHEN=(WHEN=GROUP,BEGIN=(1,1,CH,GT,C' '),PUSH=(1,44)),
IFTHEN=(WHEN=INIT,
OVERLAY=(71:(29,16,UFF,MUL,55,15,UFF),DIV,+100000,PD,LENGTH=16))
OUTFIL REMOVECC,NODETAIL,
SECTIONS=(1,18,
TRAILER3=(1,18,X,AVG=(71,16,PD,EDIT=(TTTTTTTTTT.TTTTTT))))
//*