Step 1: Create a flat list with the source file by taking code as a unique identity.
Step 2: Create a module with that flat list and import the other attributes data by creating line items in this module.
Step 2: Then in your destination module, create a relation between Account list and Flat list thru 'FINDITEM' as you have Account code in both the places. (In account list take only code by the use of LEFT,RIGHT OR MID)
Step 3: Then bring in the data to your destination module thru LOOKUP.
It is a good practice to use code for import. You could maintain code of the list with just the account code and in the Name of the list you could maintain "Code - Description". By this way, when you import the file which has the code, will flow in seamlessly.
Echoing the comments above, you should have a the code separately in the file. Descriptions often change, code rarely do. The maintenance of Code+Desc far outweighs adding an additional column in the source