#!/usr/bin/perl -w

use strict;
use File::Basename;
use File::Slurp qw(read_dir);

my $control_file;
my @acc_files;
my ($path, $name);

my @acc_dir = qw( accountdir_a accountdir_b);

for my $acc (@acc_dir) {    
                         
    push @acc_files, grep { -f } read_dir( $acc, prefix => 1 );
}

open XFILE, ">'$control_file'" or die $!;

foreach my $account(@acc_dir) { 
       chomp($account);
      
  if($account =~/(.*?)\/([^\/]+)$/) { 
    $path=$1; $name=$2; 
    }
  
  # name of the control file here:::
  ($control_file = $name) =~ s/(\.)([^.]+$)/$1txt/;
  
  # creating log file:::
  print XFILE "$name\n";
   
 }
close (XFILE);