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On the excel out put from the access database I'm sent at work

There is an entry (row) created for each employee, for each course, each time they complete a course.

This produces an undefined amout of entries for any employe and course.

I need to compare the entries and if the employee Number and Course Number match then I need to compare the dates to find the latest date that the course was taken.

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Hi, Jon. Welcome to Superuser. Can you edit your question and reword it so it's in question format? Also, if you can describe how your data is arranged in the spreadsheet labels it will be helpful for those who are trying to help you. – CharlieRB Apr 30 '12 at 17:56
These types of comparisons are best done while using Access. Are you familiar with queries or SQL? – hydroparadise Apr 30 '12 at 17:57

Build a pivot table with the data, and choose "Max" of the course completion date. You can choose the Number Format for the completion date to be a Date format. See below:

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