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sai manognasai manogna 

user1 has access to 5 account records,user2 has access to 10 account records ?how do u call the ids?

user1 has access to 5 account records,user2 has access to 10 account records  ?how do u call the ids?
Raj VakatiRaj Vakati
Make sure your profile is having View ALL permission on the account object 

and run this SOQL query from developer console and workbench 
  
Select Id , Name from Account