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Default bank recon

I have been reading the blogs but couldn't really find what I'm looking for.
I'm doing a bank rec, I have 2 sheets. One is our ledger that has 3 columns
as follows:

A - Date
B - Description
C - Amount

The other sheet is our bank statement. I couldn't match by amount since one
amount in the first sheet (ledger) could be split in different amounts and on
different dates in the second sheet (bank statement) and vise versa. I'm
matching them by the description or text.

I want to have a formula that will highlight the descriptions (plus the
amounts that matches if possible) that have NO matches. Or is there a
specific programming for this. A query program maybe?

I hope someone can help me...

Thanks a lot
 
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