Same vendor, same amount: paid twice? (COUNTIFS)

Medium Logic Accounting pack
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The problem

Problem statement

Payments are in A2:C5. Put "Duplicate" or "Unique" for row 2 in the Flag cell D2, where duplicate means the same vendor was paid the same amount more than once.

Both vendor and amount must match — the same vendor at a different amount is two legitimate payments.

Problem data

Show the sheet as a table (selectable, copyable)
The exercise data, as a table
ABCD
1VendorAmountPaid onFlag
2Acme12002026-02-03
3Bolt9002026-02-04
4Acme12002026-02-10
5Cobalt4002026-02-11

Notes

A duplicate payment is a two-key match, so COUNTIFS takes two criteria pairs. Amounts are exact here; in real data you would compare rounded amounts, because a cent of FX drift hides the duplicate.

How to approach

Your answer goes in D2.

  1. Target cell is D2
  2. Two criteria pairs: vendor and amount
  3. Duplicate means the count is greater than 1
  4. Shape: =IF(COUNTIFS(?, ?, ?, ?)>1, ?, ?)

Function guide

Related practice

FAQ

How do I find duplicate payments?

=IF(COUNTIFS(vendor_col, vendor, amount_col, amount)>1, "Duplicate", "Unique"), then filter and investigate. Round amounts first if they come from different currencies.

Why does a duplicate show as unique?

One of the two values differs by a rounding or a trailing space. Round the amounts or trim the vendor names before matching.