You can stay with SumIf if you create an additional column...

Let A1:C3 house the sample you provided.

D1: Concat

D2, copied down:

=A2&"#"&B2

Now invoke...

=SUMIF($D$2:$D$3,$F2&"#"&G$1,$C$2:$C$3)

where F2 houses an account number and G1 a department.

If you are on Excel 2003, convert A1:D3 into a list using
Data|List|Create List.

Gordon wrote:
I have a speadsheet with columns as under:

Account Code Department Amount
------------ ---------- ------
7000 12 £100
7050 5 £250

There are a couple of hundred rows with different account numbers and a
variety of Department numbers.

Is there a way I can use SUMIF to summarize the amounts by Code AND
Department? In other words I want to sum ALL the amounts with Code 7000
and Dept 12 etc.

Thanks!