Formula for accrual book

[wblewis935]

Was wondering if there was a formula that references the latest cell in a column. For instance: I have cell B7 that is equals cell B5. The function of B5 is =(B4 + A5). Now, I have different sheets of different categories that have the same formula. Now, I want to add a row and add information to cell B6 which will be =(B5 + A6) but NOW I want cell B7 to = B6 without changing the formula.

Don't know if this makes any sense to anyone, so I made a sample of what I am trying to do with notes.

Any help would be GREATLY appreciated. I am at a loss and it is probably something very simple. Thank you all!

I am using Excel 2010Accrual Sample.xls

[FDibbins]

soooo do you want the A4 part of the formula to remain fixed, or does this reference change as the folula is copied down?