#!/usr/bin/perl

use strict;
use warnings;
use Spreadsheet::ParseExcel;

my $xls = 'acc.xls';
exit unless -e $xls;

my $parser = Spreadsheet::ParseExcel::Workbook->Parse( $xls );
my $sheet  = $parser->{Worksheet}->[0];
   $sheet->{MaxRow} ||= $sheet->{MinRow};

my %hash;
for my $row ( $sheet->{MinRow} .. $sheet->{MaxRow} ){
   my $acc = $sheet->{Cells}->[$row]->[1];
   if( $acc and $acc->Value ne 'ACCNumber' ){
      my $cell = $sheet->{Cells}->[$row]->[0];
      push @{ $hash{ $acc->Value } }, $cell->Value;
   }
}

for my $key ( sort keys %hash ){
   my $sum = 0;
   $sum   += $_ for @{ $hash{$key} };
   my $avg = $sum / scalar( @{ $hash{$key} } );
   print "Acc: $key -> $avg\n";
}