If anyone can help on this, I would be very grateful. I need a macro to
workout a summary result prior to creating a listing in another sheet (please
use the example below)

1) Copy the following into sheet1;
BOTH P&L BS
ERROR Cost1 Cost2 Cost3
CC Emp No Emp Name Cost1 Cost2 Cost3
1100 A xxxxx 100 5000 1000
1100 B xxxxx 100 -10000 1000
2710 C xxxxx 100 -2000
2710 D xxxxx -200 5000 1000
8400 E xxxxx 100 5000 1000
2) Create a Sheet2;
3) Copy the following macro in a module and run;
Sub Create_Journal()

Start_Cell = "A1"

With Sheets("Sheet1")
Last_Row = .Range(Start_Cell).Offset(3, 1).End(xlDown).Row
Last_Column = .Range(Start_Cell).Offset(0, 4).End(xlToRight).Column
Set Cost_Info_Range = .Range(.Range(Start_Cell).Offset(0, 4),
..Cells(Last_Column))
End With

Row_Count = 1

For Each Parent_Cell In Cost_Info_Range
If Parent_Cell = "P&L" Then
Cost_Group = Cells(2, Parent_Cell.Column)
With Sheets("Sheet1")
Set Cost_Amount_Range = .Range(.Cells(Parent_Cell.Row,
Parent_Cell.Column).Offset(3, 0), .Cells(Last_Row, Parent_Cell.Column))
End With
For Each First_Child_Cell In Cost_Amount_Range
If First_Child_Cell < 0 Then
Cost_Center = Cells(First_Child_Cell.Row, "B")
Cost_Amount = Cells(First_Child_Cell.Row,
First_Child_Cell.Column)
With Sheets("Sheet2")
.Range("A" & Row_Count) = Cost_Group
.Range("B" & Row_Count) = Cost_Center
If First_Child_Cell 0 Then
.Range("C" & Row_Count) = Cost_Amount
Else
.Range("D" & Row_Count) = Cost_Amount
End If
Row_Count = Row_Count + 1
End With
End If
Next First_Child_Cell
End If
Next Parent_Cell

End Sub
4) If done correctly Sheet2 will show the following;
Cost2 1100 5000
Cost2 1100 -10000
Cost2 2710 5000
Cost2 8400 5000
5) However I would like the macro to first add all results for a CC before
creating a line, so that the file data should look like this;
Cost2 1100 -5000
Cost2 2710 5000
Cost2 8400 5000
6) I am lost on exactly how to approach this change?

Many thanks for anyone who can help or point me in the right direction
Steve