Still not sure what is record format :F
The F Specification: This specification is also known as the File specification. Here we declare all the files which we will be using in the program. The files might be any of the physical file, logical file, display file or the printer file. Message files are not declared in the F specification.
what exactly means that "every record within a physical file must have an identical record layout"?
Each and every record within one physical file has the same layout.
Let's make a record layout of 40 characters.
----|---10----|---20----|---30----|---40
20150130 DEBIT 00002100
20150130 CREDIT 00012315
The bar with the numbers is not part of the record layout. It's there so we can count columns.
The first field in the record layout is the date in yyyymmdd format. This takes up 8 characters, from position 1 to position 8.
The second field is 2 blank spaces, from position 9 to position 10.
The third field is the debit / credit indicator. It takes up 10 characters, from position 11 to position 20.
The fourth field is the debit / credit amount. It takes up 8 positions, from position 21 to position 28. The format is assumed to be 9(6)V99. In other words, there's an implied decimal point between positions 26 and 27.
The fifth field is more blank spaces, from position 29 to position 40.
Every record in this file has these 5 fields, all defined the same way.