PROCEDURE DIVISION

The PROCEUDRE DIVISION contains statements which specify the operations to be performed by the computer. Each of these statement is formed with COBOL words and literals.
Format of the PROCEDURE DIVISION
PROCEDURE DIVISION
[Paragraph-name. [sentence] ….] ….
The paragraph name must start in area A. The line containing a section header must not contain anything else.
The statements and sentences within a paragraph must be written in area B. There can be more than one statement or sentence in a line. A word is broken in the middle and need to be continued to the next line, a hyphen must be written in the column position 7 to indicate the continuation.

PARAGRAPH:
A paragraph can consist of one or more sentences that constitute its body. The paragraph body is terminated by the appearance of another paragraph header or section header or the end of the PROCEDURE DIVISION.
PARE-ONE.
MOVE D-RATE TO RATE
MULTIPLY AMOUNT BY RATE GIVING DIVIDEND.
PARA-TWO.
PARA-THREE.
.
.
.
The body of the paragraph named PARA-ONE consists of one sentence made of two statements. The paragraph named PARA-TWO does not contain any sentence