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  1. or download this
    #!/usr/bin/env perl -l

...
H654321,20151209,ACCT INTO THE
H654321,20151209,TOP LINE OF THE ACCT
H432165,20151209,SINGLE LINE FOR THIS ONE
  2. or download this
    H123456,20151209,THIS IS A TEST TO COMBINE ALL MY MATCHING LINES INTO 
+THE FIRST LINE THAT MATCHES.
H432165,20151209,SINGLE LINE FOR THIS ONE
H654321,20151209,MATCH LINES FOR THIS ACCT INTO THE TOP LINE OF THE AC
+CT