Macro and VBA program

I am struck with a problem at my work place.
Work location: APCO Hyderabad
APCO hyd provided every govt school in the state with uniform cloth. The schools in turn were supposed to pay APCO in 3 phases/instalments during 2013-14. APCO wants to reconcile its accounts by checking how many schools have actually paid the money. There are over 70000 govt schools in Andhra Pradesh.
APCO has given 4 bank accounts to the schools for depositing money.

The columns in bank account are
Date Particulars Debit Credit ClosingBal
In the particulars column, the data given is alpha numeric. Some contain IFSC, school account number, school name and the transaction id. The transactions are done through online transfer.
The data given by schools has the following columns
MandalName SchoolName IFSCCode BankA/cNo 100%amount amount released in instalments.
The task is to take either school name or IFSC or bank account of the school and verify it with the particulars column of the bank statement and once the check is positive, then the amount in the credit column of the bank statement should be pasted beside the amount column of the school data.

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