Dynamic reading table columns

Hi Friends,
I have one requirement as below.
CREATE TABLE accounts(
id integer constraint accounts_id_pk primary key,
name varchar(20),
createtime timestamp without time zone
);

This accounts table is present in my source DB and target DB having same structure. I have to load target table such that if,
- All new source ids will be inserted
- existing source ids will be updated
- If id gets deleted from source then same id must be deleted from target table as well.

The real problem is wanna make the script such that it can dynamically read the columns and do the inserts/updates/deletes based on Primary Key column.
Please let me know if you want more info.
Thanks in advance.
Sashikanta