Scott,

Where column A has credits, and B has debits, and both are entered as
positive numbers, something like

=IF(A1<"",A1,-B1)

would convert to a single column style, where credits are positive and
debits are negative. Still, you would need to give a short example for us
to be sure of writing a workable formula.

HTH,
Bernie
MS Excel MVP

"Scott" wrote in message
...
I need to consolidate data into one column from two columns. Data in
accounting figures in columns debit & credit. Need column from debit to
be
positive and credit to be negative joined in one column. Quick formula
for
this?