If tblAccount is a large table, the second query is faster. I assume your accoutid is the primary key of the table, so when you get the max value you would return with one row instead of going thru a sort for the whole table.
But the second query may not always give you the result you want though. Is it possible that you have two or more rows with the same date?
DTS is a cobbled-together piece of crap designed to act as a crutch to VB programmers who refuse to learn SQL.
In my humble opinion of course...
I thought the concept sucked from day one, and the execution has always been severely flawed. Witness all the posts about it on this forum.
I use it to transfer data between databases and servers. Period. The data goes into staging tables where all the program-flow logic is embedded in stored procedures.
I admit that there may be some applications where it is necessary, but I HAVE NEVER SEEN DTS ACTUALLY USED BY A COMPANY THAT I COULDN'T WRITE FASTER AND CLEARER AND MORE ROBUST WITH STORED PROCEDURES AND STAGING TABLES.