Wrap rows in Excel
Let's say there is a report to compare charges with adjustments that outputs to excel, such that each row has the following fields:

*  Account Number
*  charge date
*  Original item number
*  Adjusted Item number
*  Original amount
*  Adjusted amount
*  Original Post date
*  Adjusted Post date

I need to help a user create a view in Excel that helps them spot changes in each record.  She wants it to show each record in two rows like this:

<pre>
Account  |  Date  |  O. Item  |  O. Amount  |  O. Post
         |        |  A. Item  |  A. Amount  |  A. Post             
</pre>

Is there anything built into Excel to allow you to group records like this?  VBA is not an option in this case.
Wrap rows in Excel
===

Let's say there is a report to compare charges with adjustments that outputs to excel, such that each row has the following fields:

*  Account Number
*  charge date
*  Original item number
*  Adjusted Item number
*  Original amount
*  Adjusted amount
*  Original Post date
*  Adjusted Post date

I need to help a user create a view in Excel that helps them spot changes in each record.  She wants it to show each record in two rows like this:

<pre>
Account  |  Date  |  O. Item  |  O. Amount  |  O. Post
         |        |  A. Item  |  A. Amount  |  A. Post             
</pre>

Is there anything built into Excel to allow you to group records like this?  VBA is not an option in this case.