You mean something like this:
create table t (
acct_no varchar2(3), code varchar2(3), meaning varchar2(3)
);
insert into t values ('123','ABC','abc');
insert into t values ('123','BVC','bvc');
insert into t values ('123','DDD','ddd');
insert into t values ('456','JKL','abc');
insert into t values ('456','MNO','bvc');
select * from (
select t.*,
row_number() over (partition by acct_no order by code) rn
from t
)
pivot (
max(code) as cd, max(meaning) as mn
for (rn) in (1 as one, 2 as two, 3 as three)
);
ACC ONE ONE TWO TWO THR THR
--- --- --- --- --- --- ---
123 ABC abc BVC bvc DDD ddd
456 JKL abc MNO bvc
?