Merge Keywords In Apex

List<Account>  ls = new List<Account>{new
Account(name='Acme Inc.'),new Account(name='Acme')};
insert ls;
Account masterAcct = [select id, name from account where name = 'Acme Inc.' limit 1];
Account mergeAcct = [select id, name from  account where name = 'Acme' limit 1];
try {merge masterAcct  mergeAcct;
} catch (DmlException e) {
 // Process exception here
}