[libreoffice-users] calc and bookkeeping

First post, not sure it is the right place, hi there!

For 2015 I would like to keep a shadow bookkeeping in Calc in order to 
check our bookkeeping program for a while.

Input: In order to keep things simple: three columns with Description, 
Amount and a LedgerCode.

Output: Sums per LedgerCode

Several solutions are thinkable of, such as conditional testing and 
lookups. However, if the list grows and contains thousands of lines it 
will influence performance.

The question: What is the most efficient approach in order to keep the 
sheet alive after adding record 2384?

Example:
LedgerCode: 1, 2, 3
-------------------
1       € 100,00
2       € 65,00
3       € 22,00
-------------------
Description     Amount  LedgerCode
booking 1       € 100,00        1
booking 2       € 50,00 2
booking 3       € 20,00 3
booking 4       € 10,00 2
booking 5       € 5,00  2
booking 6       € 2,00  3



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