Using named ranges for columns and row numbers... How would I?

[Phillip]

I tried posting this earlier with a different reader- Sorry if this is a
dupe, but I did not see it posted

I am trying to parse some data.

The data is formatted like:

Account, item1
Account, Item43
Account, Item93
Account2, item4
Account2,item8
etc...

I have columns named by the item number.
I was wondering how I would parse this so that it is like
account1 (item1 column has a true value, item 43 has a true value, item93
has a true value)
Account 2 Item4 coulmn has a true value and item8 has a true value

could I do something similar to


rcount=1
do while column1=account1
Columnname=cells(rcount,2) '2 becuase that is what column the item is that
would be come the colmn name I am looking for

cells(rcount,columnname)= True

end while


If so, how would I populate the cell by using a rownumer and a column
(namedrange) together.


Thanks!

BJ