Please find the below block.
for i in 1..acd.count loop
insert into customer_account_mapping select customerid,upper(pcd(i)),upper(acd(i)),cost from customer_master where customername=customer_name and concat(upper(pcd(i)),upper(acd(i))) not in (select concat(upper(pcode),upper(acode)) from customer_account_mapping);
insert into user_permissions select distinct user_id,sales_person_name,sales_mgr_name,upper(pcd(i)),upper(acd(i)) from user_permissions where sales_person_name=sales_person and concat(upper(pcd(i)),upper(acd(i))) not in (select concat(upper(pcode),upper(acode)) from user_permissions) and rownum<2 ;
commit;
end loop;
If error occurred in first insert statement how to handle it and execute second insert statement.
Put this code block after first insert statement.
wrap the lines with
begin ... end ... exception
it's like try / catch