In an bank statement (excel softcopy) the movement description excel rows
look like this:

1 RECIBO TELEFONO
2 TELEFONICA MOVILES S.A.
3 RECIBO A SU CARGO
4 CANAL SATELITE DIGITAL, S.L.
5 RECIBO/OPERACION TARJETA VISA
6 RECIBO/OPERACION TARJETA VISA
7 TRASPASO O TRANSFERENCIA
8 PARQUE HARO Y AZUL, S.A.

To make each row meaningful and complete I use the excel (2002) alignment
features to make it look like this:

1 RECIBO TELEFONO TELEFONICA MOVILES S.A.
3 RECIBO A SU CARGO CANAL SATELITE DIGITAL, S.L.
5 RECIBO/OPERACION TARJETA VISA
6 RECIBO/OPERACION TARJETA VISA
7 TRASPASO O TRANSFERENCIA PARQUE HARO Y AZUL, S.A.

I do this to prepare the excel spread sheet for import to an access
database. From reading the various posts I believe that this could be
automated however with my limited skills I feel that I need some direct
guidence.

You can see that I merged rows 1 and 2, rows 3 and 4, rows 7 and 8. I didn´t
need to do anything with rows 5 and 6. There is typically more than 200 mixed
rows like this per month with more than 50% needing alignment.

I hope that this example is clear and I look forward getting some help.