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Default Count with multiple criteria based on cell not blank?

I would greatley appreciate assistance with how to count the following:
If range d2:d350 contains varied account numbers, and range f2:f350 contain
a variety of system types (all starting with A), how do I total the number of
systems (all 'A' varieties) that belong to each account. I guess counting
the number of unblank cells in f2:f350 would do it, but can't work out the
correct formula.
I then need to count how many of the range D do not have a reference
allocated.
 
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