//STEP1  EXEC PGM=JP5,ACCT=(LOCATION8,'CHGE+3')

This EXEC statement executes program JP5 and specifies accounting information for this job step.

//STP3  EXEC PROC=LOOKUP,ACCT=('/83468')

This EXEC statement calls cataloged or in-stream procedure LOOKUP. The accounting information applies to this job step, STP3, and to all the steps in procedure LOOKUP.

//STP4  EXEC PROC=BILLING,ACCT.PAID=56370,ACCT.LATE=56470,
//     ACCT.BILL='121+366'

This EXEC statement calls cataloged or in-stream procedure BILLING. The statement specifies different accounting information for each of the procedure steps: PAID, LATE, and BILL.