add missed item under item into list based on matching with sheet name

Hello my friend. I think there may be a language barrier here. I've read through your request several times and I'm still not clear on all that you're asking for. I think that's why you've not received much response. If there's any way you can be more clear with the language in your request I think it may help. As it stands, your request is very confusing for an English reader.

current code will match the items in column C for CREAT list sheet with each sheet name , then will populate values in column B for CREAT list sheet by summing the TOTAL column for every sheet and will calculate for each separately cell is highlighted by red .
if you compare the result A:C before with H:J after will you understand the missed items are highlighted by green color even my English language is not enough clear .
items PUR EXPENSES & GENERAL EXPENSES are existed in column C for CREAT list sheet and when search this names across sheets will find sheets names are PUR EXPENSES & GENERAL EXPENSES, then will brings items from DESCRIBE column for theses sheets and put under where PUR EXPENSES & GENERAL EXPENSES are existed in column C for CREAT list sheet .
so the question is what is not clear for you ?

Still confusing. For example, you don't have a sheet named "COST OF THE GOODS TO BE SOLD".

You may try to use short sentences to describe your intention and give an example. It seems to me that you want to use VBA to write the sum of column Total in worksheet "PUR" to Cell I2 of worksheet "CREATE LIST". Am I right?

OK. You want to screen out those highlighted cells. Do you want to put the calculated sum in Column B of Worksheet 'CREATE LIST'?

Do you want to put the calculated sum in Column B of Worksheet 'CREATE LIST'?

yes as the original code does it .

It seems that I understand your intention. Are those row numbers 6,8,10,15,16,and 18 dynamic or fixed? If they are fixed, why bothering to highlight cells in Column C?

Your code works. What do you want next?

I know the code works , but I search for another macro to populate missed items for PUR EXPENSES & GENERAL EXPENSES
in PUR EXPENSES sheet contains Goods transport rental & Hire of unloading workers in column B should put under PUR EXPENSES in column C and should merge duplicates column TOTAL and put in column B for adjacent cells for Goods transport rental & Hire of unloading workers in CREAT LIST sheet , and the same thing for GENERAL EXPENSES sheet .
just see the green missed items how they were A: C and how become H:J

It is hard to understand if you put a whole paragraph as one sentence. Let me rephrase it. You want Cells I4 and I5 be partial sums of Totals from worksheet "PUR EXPENSES". Am I right? If so, just call WorksheetFunction.Sumif or WorksheetFunction.Sumifs.

You want Cells I4 and I5 be partial sums of Totals from worksheet "PUR EXPENSES". Am I right?

yes that's correct .

If so, just call WorksheetFunction.Sumif or WorksheetFunction.Sumifs.

can you show me how do that, please?

Sub J3v17()
Dim Chk As Long

Chk = Application.Match("Total", Worksheets("PUR EXPENSES").Rows(1), 0)
Worksheets("CREATE LIST").Cells(4, 9).Value = _
Application.WorksheetFunction.SumIfs(Worksheets("PUR EXPENSES").Columns(Chk), _
Worksheets("PUR EXPENSES").Columns(2), Worksheets("CREATE LIST").Cells(4, 10).Value)
Worksheets("CREATE LIST").Cells(5, 9).Value = _
Application.WorksheetFunction.SumIfs(Worksheets("PUR EXPENSES").Columns(Chk), _
Worksheets("PUR EXPENSES").Columns(2), Worksheets("CREATE LIST").Cells(5, 10).Value)

Chk = Application.Match("Total", Worksheets("GENERAL EXPENSES").Rows(1), 0)
Worksheets("CREATE LIST").Cells(20, 9).Value = _
Application.WorksheetFunction.SumIfs(Worksheets("GENERAL EXPENSES").Columns(Chk), _
Worksheets("GENERAL EXPENSES").Columns(2), Worksheets("CREATE LIST").Cells(20, 10).Value)
Worksheets("CREATE LIST").Cells(21, 9).Value = _
Application.WorksheetFunction.SumIfs(Worksheets("GENERAL EXPENSES").Columns(Chk), _
Worksheets("GENERAL EXPENSES").Columns(2), Worksheets("CREATE LIST").Cells(21, 10).Value)
End Sub

this is not what I expect, should add miss item automatically.
anyway thank you

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@jindon
wow !
your way is awesome ! , brings the whole data .
just I have a problem about number format the code seems delete it from column I if I do manually by cells formatting>
can you fix it please?

Add one line in bold

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thanks very much