Sub OSK()                                                 'Êîëîíè 3, 5, 7, 9, 11, 13, 15, 17, 19, 21
    Dim wsf As Object                                     'Ïðîâåðÿâàìå ñìåòêèòå íà ðåä 10 îò "OSK" äàëè ãè èìà â "podrOV" (col 1) -> Ako Ìàñèâà å ïðàçåí Çàáèâà.
    Set wsf = Application.WorksheetFunction               'Àêî ãè èìà -> ïðîâåðÿâàìå äàëè èìà äåáèòåí (col 5) èëè êðåäèòåí îáîðîò (col 6). -> Ako Ìàñèâà å ïðàçåí Çàáèâà.
    Dim ws As Object                                      'Àêî èìà ÄÎ -> çàïèñâàìå íÿêúäå ñ-êàòà è ÄÎ
    Set ws = Worksheets                                    'Àêî èìà ÊÎ -> çàïèñâàìå íÿêúäå ñ-êàòà è ÊÎ
    Dim c As Variant
    Dim colArr As Variant                                  'Àêî íÿìà òàêàâà ñìåòêà èëè èìà ñìåòêà, íî íÿìà íèòî ÄÎ, íèòî ÊÎ, òîãàâà:
    colArr = Array(3, 5, 7, 9, 11, 13, 15, 17, 19, 21)     '1. ïîñëåäíèÿ ðåä 30 íà òàáë. â "OSK" ïî êîëîíè å ðàâåí íà ñóìàòà íà ðåä 13.
    Dim d, k As Byte                                       '2. ñóìèòå, êîèòî ñå ïðåíàñÿò íà ðåä 30 â "OSK" ñå ïðåíàñÿò óìíîæåíè ïî 1000 è â "Balance", col 6 îò ðåä 15 äî ðåä 29
    Dim r, lastRtargetSheet As Long                                 'òîâà ñà ðåäîâå: 15, 16, 17, 19, 20, 21, 22, 25, 26, 28, 29
    lastRtargetSheet = findLastRow("podrOV")
    Dim activeAccDO(), activeAccKO() As Variant
    Dim acc1, accFlag1 As Variant
    Dim colCopyInitAmountToFinal As Boolean
    Dim accCopyInitAmountToFinal As Boolean
    Dim accRow As Long
    Dim hasKredit, hasDebit As Boolean
    Dim balanceRow As Long
    Dim copyInitAmountToFinal As Boolean

    'dict prrwryshta kolonite na OSK w redowe na Balance
    Dim dict As Object
    Set dict = CreateObject("Scripting.Dictionary")
    Dim keys As Variant, vals As Variant
    Dim i As Long
    Dim debitFinalSaldo As Double
    Dim kreditFinalSaldo As Double
    Dim hasDebitOborot As Boolean
    Dim hasKreditOborot As Boolean

    keys = Array(3, 5, 7, 9, 11, 13, 15, 17, 19, 21)
    vals = Array(15, 16, 17, 19, 20, 21, 22, 25, 26, 28)

    For i = LBound(keys) To UBound(keys)
        dict.Add keys(i), vals(i)
    Next i

    ' 1. DENY VISUALIZATION & ALERTS
    Application.ScreenUpdating = False
    Application.DisplayAlerts = False

    With ws("OSK")
        d = 1: k = 1
'        accFlag1 = Split(.Cells(10, 3).Value, ",")
'        For Each acc1 In accFlag1

        For Each c In colArr 'Array(3, 5, 7, 9, 11, 13, 15, 17, 19, 21)
            copyInitAmountToFinal = False

            If .Cells(10, c) = "" Then
                'W OSK nqma smetki za tazi kolona, mozhem da prenesem
                colCopyInitAmountToFinal = True
            Else
                colCopyInitAmountToFinal = True
                'Smetki ima, razbiwame gi
                accFlag1 = Split(.Cells(10, c).Value, ",")
                debitFinalSaldo = 0
                kreditFinalSaldo = 0
                For Each acc1 In accFlag1
                    For r = 2 To lastRtargetSheet
                        accRow = FindRowWithText(1, acc1, "podrOV") ' Tyrsim smetkata w sheet podrOV kolona A
                        If accRow = 0 Then
                            ' Smetkata ne syshteswtywa w Balance
                            ' Ne piapme colCopyInitAmountToFinal
                            ' Ako e true, shte si ostane true
                            ' Ako e false, shte si ostane false
                        Else
                            hasDebitOborot = True
                            If IsNumeric(ws("podrOV").Cells(5, accRow).Value) And Val(ws("podrOV").Cells(5, accRow).Value) = 0 Then hasDebitOborot = False
                            hasKreditOborot = True
                            If IsNumeric(ws("podrOV").Cells(6, accRow).Value) And Val(ws("podrOV").Cells(6, accRow).Value) = 0 Then hasKreditOborot = False

                            If hasDebitOborot Or hasKreditOborot Then
                                'Dori samo 1 ot smetkite za kolonata da ima debit, znachi ne mozhem prosto da prenesem
                                colCopyInitAmountToFinal = False
                                ' Ako debit
                                ' * Ako w kol 7 (debitno krajno saldo) ima > 0, umnozhamwae po -1 i go trupame w debitFinalSaldo
                                If IsNumeric(ws("podrOV").Cells(7, accRow).Value) And Val(ws("podrOV").Cells(7, accRow).Value) > 0 Then
                                    debitFinalSaldo = debitFinalSaldo - Val(ws("podrOV").Cells(7, accRow).Value)
                                End If
                                ' Ako w kol 8 (kreditno krajno saldo) ima > 0, go trupame w kreditFinalSaldo
                                If IsNumeric(ws("podrOV").Cells(8, accRow).Value) And Val(ws("podrOV").Cells(8, accRow).Value) > 0 Then
                                    kreditFinalSaldo = kreditFinalSaldo + Val(ws("podrOV").Cells(8, accRow).Value)
                                End If
                            Else
                                ' Smetkata syshetswuwa w Balance, no nqma nito debitni, nito kreditni salda
                                ' Ne piapme colCopyInitAmountToFinal
                                ' Ako e true, shte si ostane true
                                ' Ako e false, shte si ostane false
                            End If
'                            If IsNumber(ws("podrOV").Cells(5, accRow).Value) And Val(ws("podrOV").Cells(5, accRow).Value) > 0 Then
'                                ReDim Preserve activeAccDO(d)   'Ñëàãàìå ñìåòêèòå, â ÷èéòî Äåáèòíè îáîðîòè èìà äâèæåíèå ïðåç ãîäèíàòà
'                                activeAccDO(d) = .Cells(10, c).Value
'                                d = d + 1
'                            End If
'                            If IsNumber(ws("podrOV").Cells(6, r).Value) And Val(ws("podrOV").Cells(6, r).Value) > 0 Then
'                                ReDim Preserve activeAccKO(k)   'Ñëàãàìå ñìåòêèòå, â ÷èéòî Êðåäèòíè îáîðîòè èìà äâèæåíèå ïðåç ãîäèíàòà
'                                activeAccKO(k) = .Cells(10, c).Value
'                                k = k + 1
'                            End If
                        End If                                              'Array   (3,  5,  7,  9, 11, 13, 15, 17, 19, 21) ->  red 30
                    Next r                                                  'Balance(15, 16, 17, 19, 20, 21, 22, 25, 26, 28) ->  kolona 6
                Next acc1
                ' Zapazwame natrupanite krajni salda w sheet Balance
                balanceRow = dict(c)
                ws("Balance").Cells(balanceRow, 6) = debitFinalSaldo + kreditFinalSaldo
            End If

            If colCopyInitAmountToFinal Then
                'W kolonata nqma niakwi krediti/debiti i mozgem da prenesem nachalnata suma w krajnata
'                .Cells(30, c).Value = .Cells(13, c).Value
                balanceRow = dict(c)
                ws("Balance").Cells(balanceRow, 6) = wsf.Round(.Cells(30, c).Value * 1000, 0)
            End If                                                              'Tyrsim èìåòî íà ñìåòêàòà â êîëîíà 1 îò ãîðå íà äîëó
                                                                                'Ïðàâèì íîâî òúðñåíå ñ íà÷àëåí ðåä íà ïúðâîòî íàìåðåíî êàòî ñìåòêà - îò ãîðå íàäîëó òúðñèì "Îáùî" !

        Next c
'        Dim divd As Double
'        divd = InterimDivident(lastRtargetSheet)
'        .Cells(29, 6).Value = divd
    End With