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Default A bit confused on my budget spreadsheet.

Expense 1 Expense 2 Expense 3 Expense 4
1-Jan-08
2-Jan-08
3-Jan-08
4-Jan-08
5-Jan-08
6-Jan-08


I have the entire year (by day) in column B. Row 2 is going to be expenses.
Simply, I want a calendar that I can enter daily expenses into and have it
update a master summary.
I am confused because I don't know what I should do or what is the easiest
and most logical way to do this.
On the master summary I have categories, like gas, groceries, etc. I want to
be able to enter a dollar amount into the day, but also have a tag, like gas,
that the master spreadsheet will grab the dollar amount information and add
it to gas, same with groceries, etc.
How do I make January 1, 2008 have one line until something is entered?
Let's say on my spreadsheet January 1, 2008 I bought gas, groceries, went to
a movie, bought a key ring, and bought more groceries.
I would like the categories to be something like (rather than Expense 1, 2,
etc.):
Auto Groceries Entertainment Misc.

But, under each category, for instance, Auto, there would be gas, care
maintenance, etc.

Is there a simple way to do this, or a better way?