Find data on 2 different sheets

Hello,

I'm creating a little program for my job.

What I want to create is to compare 2 different sheets.

One sheet contains a number of accounts and some figures of 2002.
The other sheet also contains a number of accounts and some figures of
2003.

What I want to do is the following:

I want that my macro takes the first account of the first sheet. He
needs to search this account on the second sheet.

If he can find the account on the second sheet, the macro needs to put
the figure of 2002 next to the figure of 2003.

If he CAN'T find the account, the macro needs to create a line on the
second sheet (2003) and he needs to copy the figure of 2002 on that
sheet.


I can arrange the first thing, but I can't manage the second step when
an account exists on one sheet and not on the other sheet.

Can somebody please contact me so that I can sent him an exemple of my
macro?


Thanks in advance


Chris