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Default VB Code

I only have limited knowledge of vb and am looking for the
code to help me do the following;

I have a spreadsheet as example following

Acc No. Acc Name Invoice No. Value
100 ABC 250 50
100 ABC 252 45
102 EFG 198 34
100 ABC 253 89
103 XYZ 134 76

I need to bring the records together onto one row for each
account no so that it looks like the following;

Acc No Acc Name Invoice No. Value Invoice No. Value etc
100 ABC 250 50 252 45
102 EFG 198 34 134 76

Is there any code that is able to look at each change in
the Account No and bring all relating invoice no's and
values onto the same row?

I am trying to achieve this for 6000 records that are
grouped together so that a mail merge can be performed for
each account no.

Any help would be great!

 
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