$dbh = DBI->connect($databaseName, $databaseUser, $databasePw) || die
"Connect failed: $DBI::errstr ";

$sth = $dbh->prepare("SELECT Name FROM currency_acc WHERE
currency='SGD'"); #select the name from first table1
$sth->execute();
my $i=0;
$count=0;

while (@names = $sth->fetchrow_array()) {
     $count += ($names[0] =~ /^[A-Z]/i);     #Counting howmany names
need to be queried from the 2nd table

       for ($i=0; $i<$count; $i++) {
       $sth2 = $dbh->prepare("SELECT ACC, $names[$i], $names[$i++]
FROM amount_type"); # Keeping the names as header
       $sth2->execute();

               while(@new_result = $sth2->fetchrow_array()) {
               push @new_result2, $new_result[0];

               }

       }

}
print "@new_result2 \n";
$sth->finish();
$sth2->finish();