Userform VBA coding help needed

Hello all
Im a new member just joined 5m ago and thought I would introduce myself. I am currently unemployed and doing a basic IT course through the job centre. I have used excel before but definately not an experienced user. I have been playing with vba whilst on the course and trying to adapt files from Contextures.com to my account files. I have attached a sample file. My problem is, the "money in" userform is ok and is entered in the 1st row and first cell with each additional entry on the next row. When you close that form, another form "money Out" opens up. When that form is filled, I need the 1st entry to go to Row 1 Cell 10 but it actually enters after the last entry of the "money in" form. I have tried basic edits with the numbers but realise I need help. As a learner, I would also like to be told of what changes were made and why. Any help would be appreciated. Im using Excel 2010.
regards
Dave

[edit] re: money out being placed on the wrong line.

BTW, I only looked at July, didn't notice if other were that way or not
You had it looking for the last used row in column 1("A"), rather than looking for the last used row in Column 10("J")

I changed your code to this:

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Also changed the "Private Sub" on Workbook Open to just "Sub", so that the workbook opens without any errors.