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Default Merge/consolidate text cells based on unique keys ?

Hi all.

I hope someone can help me out.

I have an Excel worksheet with 2 columns: 'Client #' and 'Invoice #'.

Every time the accounting dept. generates an invoice, a new row is
added in this worksheet.
Obviously this is chronological not per Client #.

But for the sake of simplicity, let's assume the worksheet is already
sorted by Client #, like so:

A B

Client # Invoice #

231 5929
231 4358
231 2185
231 6234
464 1166
464 1264
464 3432
464 1720
464 9747
791 1133
791 4930
791 5496
791 6291
989 8681
989 3023
989 7935
989 8809
989 8873

My goal is to achieve this:

Client # Invoice #

231 5929, 4358, 2185, 6234
464 1166, 1264, 3432, 1720, 9747
791 1133, 4930, 5496, 6291
989 8681, 3023, 7935, 8809, 8873


In order to create a (Word) mail-merge, where I can write to each
Client:


"Dear ABC,

You have the following invoices are still open: <column B from the
optimised version..."


Anyone have an idea how to achieve this without external software or
VB programming?

Any help greatly appreciated.
==
M.T.