Thank you ebs17 - so I think I now have :
q4. Please confirm,
SELECT [cname],
Sum ( IIf ( Code LIKE "SUB*" , Detail.€ , Null ) ) AS subscriptions,
Sum ( IIf ( Code LIKE "DON*" , Detail.€ , Null ) ) AS donations,
Sum ( IIf ( Code NOT ( LIKE "SUB*" OR LIKE <>"DON*" ) , Detail.€ , Null ) )...