Record Group for Populating Tree

p_PopulateTree('BLK_TR.TR','SELECT 1,level,ac_name,NULL,ac_code
         FROM AC_COA
         WHERE onr_id = :ctrl1.onr_id
   START WITH ac_pcode = 0
   CONNECT BY PRIOR ac_code = ac_pcode');

-- Record Group
SELECT 1,level,ac_name,NULL,ac_code
         FROM AC_COA
         WHERE onr_id = :ctrl1.onr_id
   START WITH ac_pcode = 0
   CONNECT BY PRIOR ac_code = ac_pcode