Data to be mentioned in Column Wise

[shyampanda]

Hi,
I have 2 files. In one file the data is in a row wise which is mentioned in Sheet 1. In 2nd file i need the data to mentioned in Column wise manner which was shown in Sheet 2. The expense head may be comes 2-3 times in a month. Where i need the Branch name single mentioned in Sheet 2 where i comes double. 2nd the claim amount should be mentioned adding. For example if A branch Staff Welfare will check double it will add the total and mention in Sheet 2 below the expense head under the same branch. Herewith i have attached the example sheet for your reference. Thanks.

[azumi]

Perhaps something like this?

[shyampanda]

Thanks Mr. Azumi,
It works perfect.