Hi Laveena,
The merge statement merges up to three records of the same sObject type into one of the records, deleting the others, and re-parenting any related records.
The following example merges two accounts named ‘Acme Inc.’ and ‘Acme’ into a single record:
List<Account> ls = new List<Account>{new Account(name='Acme Inc.'),new Account(name='Acme')};
insert ls;
Account masterAcct = [SELECT Id, Name FROM Account WHERE Name = 'Acme Inc.' LIMIT 1];
Account mergeAcct = [SELECT Id, Name FROM Account WHERE Name = 'Acme' LIMIT 1];
try {
merge masterAcct mergeAcct;
} catch (DmlException e) {
// Process exception here
}