If statement with a range and true/false statement

OK, I have attached an example of what I will be dealing with. The only difference is that rather than dealing with 2 sheets, I will be dealing with 2 workbooks but that is not really an issue. You can see that I got a true statement for the few transactions that are listed in the same position on the 2 reports. For my purposes, this will not happen as my reports will both use thousands of accounts that will be in a random order. Hope you can help.