Split one workbook sheet2 and sheet3 into individual workbooks

Sheet2- Sheet 2 worksheet name comes from sheet1 column a.
Sheet3- Copy all rows that matches column BI in worksheet 3 = sheet1 column b. Keep work sheet name same as original

Original:

Sheet1

Col A: Sheet name - sales, HR, Marketing etc
Col B: Account- 10, 20, 30

Sheet 2

No data - Just format ref. J1= Worksheet name "HR"

Sheet3
Transaction details -Multiple rows with account#


Column A= Hrs
Column B = Months
Column C=Rate
Column D= Account# 20,30 etc

Outcome

HR.xls containing worksheet name "HR" and "Transaction details"

Your question is not very clear. Is it possible to attach a workbook and also try and explain what you are trying to achieve?