IndexingFiles

       identification division.
       program-id. Program1.

       environment division.
        input-output Section.
       File-Control.
           Select PayRoll-Master assign to
               "E:\cobol\masterPay.txt"
                Organization is line sequential.

           Select Ind-File assign to
           "E:\cobol\indexedFile.txt"
                Organization is indexed
               ACCESS IS SEQUENTIAL
              RECORD KEY IS emp-num-out.

       configuration section.

       data division.
       file section.
       FD  PayRoll-Master.
       01  Emp-Rec.
           05 numE pic 9(5).
           05 cusname pic x(20).
           05 DOP pic x(8).
           05 amt-due pic 9999v99.

       fd Ind-File.
       01 emp-Out.
           05 emp-num-out pic 99999.
           05 cus-name-out pic x(20).
           05 DOP-out pic x(8).
           05 amt-due-out pic 9999v99.

       working-storage section.
       01 eof pic xxx value 'NO'.

       procedure division.
       100-main.
         OPEN INPUT PayRoll-Master
         OUTPUT ind-file

         Perform until eof = 'YES'
             read PayRoll-Master
             at end
                move 'YES' to eof
             not at end
                 perform 200-ReadFile
             end-read
        end-perform

          close PayRoll-Master
                ind-file
           goback.

       200-ReadFile.
       Display numE
       Display cusname
       Display DOP
       Display amt-due

       Move numE to emp-num-out
       Move cusname to cus-name-out
       Move DOP to DOP-out
       Move amt-due to amt-due-out

       write emp-out
           invalid key Display "Nope"
           not invalid key Display "Yes"
       end-write
       end program Program1.