EXCEL Formula Help
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here is what i want to do. I am trying to make a ledger spreadsheet. I want it all on one sheet. there are thirteen categories and 3 bank accounts. i have each category broken into separate sheets at the moment but the wife refuses to use more than 1 sheet. in the picture provided is an example.
let's say that i want to know how much money fun money i have in checking. the formula i want needs to be able to look at the account column and the category column. sum the amount column where the two columns equal checking and fun. somewhere on the sheet off to the right i want to be able to put a matrix depicting the 13 categories vertically and the 3 accounts horizontally. this will allow me to look quickly and see how much money in each category is in each account. this is why i need the formula. i thought of building a truth table, but i felt it was going to be to big. i was also thinking what if i input onto this main sheet and it was automatically input into the separate category sheet. then i could make the matrix on the main sheet reflect numbers compiled from the category sheet. i do not know how to do this first part. i am using MS Office for Mac 2004 Ver 11.0 any help or advice is appreciated. 
Try this link Excel: Count If with Multiple Criteria. Excel Count with Multiple Criteria.
I do something very similar and though it took a bit of time to get it exactly right it now works for me though the logic in the formula seems counter intuitive. Read the whole page but I think the section that will solve your problem is 'SUM as an Array Formula'. The example there is a bit more complicated than you need but if you look what is happening you can simply it. One important point  having typed in the formula don't just press Enter but CTRL SHIFT ENTER. Hope this helps. 
thanks!! there is some useful information there.

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after doing some research on the website that Sawday provided, i found that a Pivot Table worked best. the only problem is that you have to manually have to update the Pivot Table. What i mean by this is when i add information to the table that the Pivot Table is based off of the Pivot Table does not reflect the entry. i have to click inside the Pivot Table and hit a button to update the Pivot Table.I will try to find out how to update it automatically.
the first example is by category with the accounts subtotaled and a grand total by category. the second example is by account with the categories subtotaled and an account grand total. if you drag the account header to the other side of category, it will rearrange the Pivot Table. 
The Sum as an Array formula definately updates 'in real time'  Have been amending a database here for the last hour and my analysis sections are right up to date with no manual intervention. Suggest you google pivot table and see if this is a 'feature'.

i had done some research and it is not feasible for Macs.

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