Running balance with debits and credits (checkbook and ledger formula)

Why expanding SUM($B$2:B4) - SUM($C$2:C4) beats PreviousRow + B - C

A formula that refers to the preceding balance cell can break if that referenced row is deleted. Expanding sums reduce this dependency by recalculating from transaction amounts.

SUM($B$2:B4) - SUM($C$2:C4) totals deposits less withdrawals through the current row. After inserting, deleting or sorting rows, check the range anchor, opening balance and copied formulas; the calculation is not immune to every structural edit.

Ledger running balance formula with blank-row guard

Wrap in IF(COUNTBLANK(B4:C4)=2, "", ...) so pre-formatted future rows remain blank until a deposit or withdrawal is entered.

=IF(COUNTBLANK(B4:C4)=2, "", SUM($B$2:B4) - SUM($C$2:C4))

Reconcile ending balance across entire register

Total deposits minus total withdrawals matches the final posted running balance.

=SUM(B2:B5) - SUM(C2:C5)

Inputs and interpretation

Use numeric nonnegative transaction amounts and a deliberate opening-balance entry. Blank or formula-empty rows are hidden, while an entered zero is still a posted value. SUM ignores text amounts, so validate imports. Deposit/withdrawal signs describe this cash register and are not a universal debit/credit convention for all ledger accounts.

Further reading

• Microsoft Support — SUM function