To use wildcards, need to use the SEARCH/FIND function.

=SUMPRODUCT(--(ISNUMBER(SEARCH("*Accural*",Transactions!$C$1:$C$ 65000))),--(Transactions!$C$1:$C$65000<""),(Transactions!$L$ 1:$L$65000))

If you need this to be case-sensitive, change SEARCH to FIND.
(Note that in this case, the wildcards aren't really necessary, as
SEARCH/FIND look in entire string. However, if you wanted to look for
something with a wildcard in middle, it would be more useful.)
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Best Regards,

Luke M
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"ColleenK" wrote:

Can you use wildcards and a text string with the sumproduct statement, for
example I would like to find the word "accural" in a string and base the
sumproduct on that, here is my example;

=SUMPRODUCT(--(Transactions!$C$1:$C$65000="*Accural*"),--(Transactions!$C$1:$C$65000<""),(Transactions!$L$ 1:$L$65000))

This example does not work.
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CK