I think this is what you mean by 2 of the tables. The other table(s) is still pretty unclear what is going on there.

create table #contact

(

AccountNo int,

ContactName varchar(25)

)

insert #contact

select 1234, 'sam' union all

select 2345, 'geoffrey' union all

select 2234, 'daniel' union all

select 5513, 'julia' union all

select 2115, 'abbey'

create table #Courses

(

Code varchar(25),

StartDate datetime

)

insert #Courses

select 'TRG1901', '10/01/2009' union all

select 'TRG1902', '10/08/2009' union all

select 'TRG1903', '11/14/2009' union all

select 'TRG1904', '12/10/2009' union all

select 'TRG2001', '02/12/2010' union all

select 'TRG2002', '04/21/2010' union all

select 'TRG2003', '05/06/2010' union all

select 'TRG2155', '01/01/2010' union all

select 'TRG2156', '01/01/2010' union all

select 'TRG2157', '01/01/2010' union all

select 'TRG2158', '01/01/2010' union all

select 'TRG2160', '01/01/2010' union all

select 'TRG2161', '01/01/2010' union all

select 'TRG2184', '01/01/2011' union all

select 'TRG2201', '01/01/2012' union all

select 'TRG2202', '01/01/2012' union all

select 'TRG2318', '02/09/2008'

select * from #contact

select * from #Courses

drop table #contact

drop table #Courses