Do we asume you have a list of all accounts?

If so, let's assume worksheet 1 has account in column a and budget in column B

Worksheet 2 has account in A, actuals in B.

On worksheet 3, =SUMIF(sheet1!A:A,A2,B:B)-SUMIF(sheet2!A:A,A2,B:B) will give
the amount under budget you are. If over budget, will be a negative number.

"teckkee" wrote:

I am trying to find a way to compare the values of accounts in 2 worksheets.
One worksheet is the budget while the other worksheet is the actuals. There
may be instances where a budgeted amount may not be used. How can we combine
the 2 worksheets to find the difference between the 2 worksheets and create a
new worksheets showing the difference ? Would appreciate some help from the
experts.