I am trying to allocate values across various headings in my worksheet.

In, say, A2, data is input via drop down box. Depending on the value of
this entry, and on entering a value in B2, B2's value is allocated to a cell
under a general heading via the formula =IF(OR(A2="value1", A2="value2",
A2="value3"), B2, " ") This is an income allocation spreadsheet.

My problem comes in my outgoings. Once again data is input via drop down
box and depending on these values I have to allocate my outgoings whether the
currency value is input in cell B2 or C2. So if B2 <0 and C2=" ", B2 will
be allocated to a general heading, but if B2=" " and C2<0, then the value in
C2 is to be allocated.

I'm new to these forums and I apologise if I have not been very succinct!

Can someone unbefuddle me please and help me with a formula?

Thank you.