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Default Finding test strings in a row which are missing from a column

I want to use the LOOKUP function to auto enter values in colums. Each column
is headed with the account nmumber. The amount spent for that account the
prevuious day is presented in a report, in which one of the columns shows
account numbers. If one of the accounts has a zero spend, it does not appear
in the report, and there are many old accounts no longer spending. In order
to copy the spend from the previous day from the culumnar report I desire to
ue the LOOKUP function, but that will return an error (which I can deal with
easily) or incorrect data (more common and which I cannot deal with so easily
or at all) I have been through all the fundctions I can find, and I have been
through the enttire knowledge base but I cannot find anything to match what I
need.
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