Hi Bob,
Fyi, this is not for myself, it's for my supervisor. I suspect he's
just being lazy, but since I'm also interested in learning vba (and it
doesn't hurt to impress him :P), so I agreed to try it out. As I said,
basically, when the system generate this list, he tends to edit the
figure, maybe put remarks here and there, and instead of subtotalling
each account everytime he edits one of the figure, he wants it to be
done automatically. Anyway, I'm not sure how to apply your formula,
it's way too complicated for me. It'll take a while for me to
understand it. In the mean time, I will try PY & Associates' solution.

Hi PY & Associates,
Thanks a lot, your codes would definitely help me start :)