Compare and merge two spreadsheets

I have two spreadsheets that I need to compare and merge.  Here's what I'm looking to do:

Sheet 1

Customer Number      Customer Name      Accounting ID
12345                         Joe's Plumbing          JOEPLU
       
Sheet 2

Customer Number      Customer Name
JOEPLU                        Joe's Plumbing

In Sheet 1 the Customer Number column has a automatically generated number associated with the Customer Name and an Accounting ID that is input manually.  Sheet 2's Customer Number is the same, manually input string that is used as the Accounting ID in Sheet 1.  What I need to do is find all of the matches between the two sheets and replace the Customer Number in Sheet 2 with the Customer Number in Sheet 1.  Just to try to make that a little clearer, Sheet 1 is from our Sales Order system and has all of the Customers and potential customers that we deal with.  Sheet 2 is from our accounting system and has only those customers that have bought from us and are currently active in our system.  What I need to do is find all of the Customers in Sheet 1 that have an active account in Sheet 2 using the Accounting ID and Customer Number respectively for the comparison.  At that point I need to add the Customer Number from Sheet 1 to the corresponding record in Sheet 2.  I need to keep the existing Customer Number in Sheet 2.  

I hope that's not too confusing.  Any assistance with this would be greatly appreciated because I'm completely out of my depth here.

Thanks in advance,

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