test.txt

Sub test()
    Dim LastRow As Long
    Dim ColumnName As String
    Dim i As Integer
    Dim Description As String
    
    Description = "DE Acc. Desc."

    HomeDR = FindColumnNumber("Home DR")
    HomeCR = FindColumnNumber("Home CR")
    DEAcc = FindColumnNumber(Description)
    TotalColumn = HomeCR + 1
    
    If CheckIfColumnExists(Description) = True Then

        With ActiveSheet
            LastRow = .Cells(.Rows.Count, DEAcc).End(xlUp).Row
        End With
    
        x = 0
        
        For i = 1 To LastRow
        
            currentValue = Cells(i, DEAcc)
            nextRow = i + 1
            nextValue = Cells(nextRow, DEAcc)
                            
            If Not IsEmpty(Cells(i, DEAcc)) Then
        
                If TypeName(Cells(i, HomeDR).Value) = "Integer" Or TypeName(Cells(i, HomeDR).Value) = "Double" Then
                
                    x = x + Cells(i, HomeDR).Value
            
                    If TypeName(x) <> "String" Then
                
                        If currentValue <> nextValue Then
                    
                            Cells(i, TotalColumn).Value = x
                            Cells(i, TotalColumn).NumberFormat = "0.00"
                            x = 0
                            
                            End If
                        End If
                    End If
                
            
            If IsEmpty(Cells(i, HomeDR)) Then
                
                x = x - Cells(i, HomeCR).Value
                        
                If TypeName(x) <> "String" Then
                
                    If currentValue <> nextValue Then
                    
                        
                        
                        Cells(i, TotalColumn).Value = x
                        Cells(i, TotalColumn).NumberFormat = "0.00"
                        x = 0
                        
                        End If
                    End If
                End If
            
        End If
        Next i
    
    End If


End Sub

Function CheckIfColumnExists(ColumnToFind As String) As Boolean

    Dim i As Integer
    Dim found As Boolean
    found = False



    For i = 1 To 500
        If Cells(1, i).Value = ColumnToFind Then
        found = True
            End If
    
        Next i

    If found = False Then
        MsgBox "DE Acc. Desc. not found in first row"
        quickTest = False
    Else
        quickTest = True
    End If

End Function

Function FindColumnNumber(ColumnToFind As String) As Integer

    Dim i As Integer

    For i = 1 To 500
        If Cells(1, i).Value = ColumnToFind Then
            FindColumnNumber = i
            End If
    
        Next i
        
End Function