i think all value of 1000 may be confusing
ok let me change my example

COL A COL B

1000 DR
1000 CR
1500 DR
1000 DR
2000 DR
1000 DR
1500 CR
2000 CR
1000 DR
1000 CR
1000 DR
2000 CR
2000 DR
1500 CR
1000 CR
3000 DR
1000 CR
4000 DR
3000 CR
2000 DR
2000 CR
1500 DR

here in the list

1000 DR - 5 rec
1000 CR - 4 rec

1500 DR - 2 rec
1500 CR - 2 rec

2000 DR - 2 rec
2000 CR - 3 rec

3000 DR - 2 rec
3000 CR - 1 rec

4000 DR - 1 rec
4000 CR - nil

what i want is to shortlist the records

1000 DR
2000 CR
3000 DR
4000 DR
using countif formula in COL C
to mark some flag like "matched", "unmatched"

hope that explained the things better!!

-via135

Toppers wrote:
=Countif(B1:B22,"CR") and =Countif(B1:B22,"DR") will give respective overall
counts which are 10 and 12 so (as I said in my previous post) indicates 2
"extraneeous" DRs. In this case it suggests either a DR should be a CR to get
11/11 balance or 2 CRs are missing: there is no way (that I can think of) of
determining which situation is correct.

yes.. i want the correct "countif" formula to list out the
overall unmatched (dr/cr) items list
[quoted text clipped - 13 lines]

-via135

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