Give this a go.

=IIf(Count([Debit])>0,[BeginningBalance]+Sum([Debit]),[BeginningBalance])

IIF Function

I could not get that IIF to work, but it got me to thinking. Here is what seems to work so far.

I have a sub called UpdateForm() that sets the form's recordset and does some dLookups to get the BeginningBalance, etc. I added this block of code at the bottom of the sub to set the EndingBalance with VBA. So far (fingers crossed) it seems to work.

Gary Depending on what kind of account it is, wouldn't a debit or credit be negative? Or are they already signed?

It's been 40 years since I wrote my last GL module. If I recall correctly, I kept positive numbers in both the Db and Cr fields. Each GL account was assigned a "type" of: asset, liab, cap, inc, exp, close. There may have been more, I just don't recall all the particulars after 40 years. That type assignment determined what increased or decreased the balance of that account. Do people/students still use T-accounts?

Thomas, in our system the debits are positive numbers and the credits are negative numbers. Some people says: Debits on the left, credits on the right. But in our system, you can have credits on the left, too, as negative numbers. So, in our system, debits are positive and credits are negative. If they are in the wrong column, I guess you could say they are negative debits or negative credits. I am pulling the data from our accounting software (Sage CRE 300) into Access because it is so much friendlier to work with.

So, since assets = liabilities + capital (the basic accounting equation) all your liabilities and capital accounts are normally negative numbers? That will make for an interesting balance sheet!