If you mean somethoing like if you have income in Column C, expenditures in
Column D and Running Balance in Column E then in E3 you could have a formula
like:

=IF(COUNT(C3:D3)0,E2+C3-D3,"")

--
HTH

Sandy
In Perth, the ancient capital of Scotland
and the crowning place of kings


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"Kevin Bell" <Kevin wrote in message
...
I am trying to do a book keeping Exercise and can't seem to work out how to
create a formula that will allow a + or - in the same sell