I have a tricky problem. I download accounting data from a central
database. The various accounting lines roll up to an aggregate. For
some reason, sometimes all the accounting lines that roll up to the
aggregate are not downloaded.

I'm trying to come up with a formula that will test for this: the sum
of the accounting lines should equal the number at the aggregate
level.

Assume then that the aggregate level number is in F31. The following
formula will see if the two sets of numbers equals zero, assuming the
accounting lines are in the range F4:F30:

=SUM(OFFSET($F$31,-(ROWS($F$4:$F$30)),,):OFFSET($F$31,-1,))-$F$31

Here's my question. Sometimes the range of accounting lines is
different (could be longer, or could be shorter).

Is there a way to deal with this dynamic aspect with a formula? Is
this type of problem best handled via a macro?

Thanks,

Dave