You don't state which version of Cognos you're using. "Cognos Studio" is ambiguous. I'm most familiar with 8.4.1, but even then you don't say if you're trying to define this in the Cognos model, Query Studio, Event Studio or Report Studio.
Second, you should always show what you've got so far when asking questions on StackOverflow. People want to see what you have done to show you want to fix, not repeat the lion's share of the work. That's why you got downvotes.
As far as plain SQL, you'll want to do this:
SELECT a.Acctno, a.ClientNo, a.ClientName, coalesce(e1.Names,'Not Defined') "PrimaryOffName", coalesce(e2.Names,'Not Defined') "SecondaryOffName"
FROM Account a
LEFT OUTER JOIN Emp e1
ON t.PrimaryOffID = e1.EmpID
LEFT OUTER JOIN Emp e2
ON t.PrimaryOffID = e2.EmpID
I made up table names. You can do this in Report Studio by creating two queries for Emp
and outer joining them in succession to the Account
query.
If you're able to, you'll want to move the OffID
fields to a separate juntion table and remove them from the Account
table. You can then create a Status field or flag in that junction table that identifies primary and secondary.