Compare 2 files having different number of columns and records

Hi ,

My requirement is to Compare 2 files having different number of columns and records and get the ouptut containing all the non-matching records from File A(with all column values ) .Example data below :

File A contains following :

Aishvarya |1234 |Bangalore|acct123456|2001-03-05-00.00.00.000000
Anil         |5678 |Meerut    |acct165432|2001-05-05-00.00.00.000000
BRAD       |3451 |Delhi       |acct154321|2001-06-05-00.00.00.000000
Chad       |9111 |Chennai   |acct179875|2001-07-05-00.00.00.000000

File B contains following :

acct111111
acct165432
acct234567
acct123456

File C(output) should contain following :

BRAD       |3451 |Delhi       |acct154321|2001-06-05-00.00.00.000000
Chad       |9111 |Chennai   |acct179875|2001-07-05-00.00.00.000000

This is my first post as I have recently joined ,forgive me if i am not clear in explaining my problem or if you guys have any concerns .

Thanks .

---------- Post updated at 04:36 AM ---------- Previous update was at 04:34 AM ----------

Forgot to mention that I want this on UNIX AIX server..solution can be in perl scripting or something like that .

grep -vf <file_b> <file_a>
awk 'NR==FNR{a[$1];next}!($4 in a)' fileB FS="|" fileA
grep -vf fileB fileA

Thank You all for the solutions .All are working fine .
I have another doubt -- If my FILE A contains data whose single record is spread across several lines , then following is not working ,what are the modifications that we should make to this :

 
awk 'NR==FNR{a[$1];next}!($4 in a)' fileB FS="|" fileA
 

example data for single record from file A that i am talking about is (FILE B data remains same as posted earlier) :

 
Aishvarya |1234 |Bangalore|acct123456|2001-03-05-00.00.00.000000|MEDBUS|UNITED SS|0000000|0000000000|
000000000|AHM|0175