Assumptions:
Cell A1 has a number
Cell B1 has Debits
Cell C1 has Credits

Formulas:
In Cell B1...
=if(A10,A1,"")
In Cell C1...
=if(A1<0,-A1,"")

HTH,
--
Gary Brown

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"s.m.hardin" wrote:

Is there a way I that excel can know when a number is positive or negative
and put the correct sum in the correct coulumn?