Method to identify excluded values

PET-ACCOUNTS.xlsx Greetings, Experts!
I have a question that I suspect will be fairly simple for you.  

I'm looking for a way to identify accounts where a value is NOT included.  The attached excel file includes a list of fictitious accounts and pets residing with each.  How can I use excel to understand which accounts do not have a value of 'HORSES'?  Obviously with a file this size I could eyeball it, but the 'real' file I'm attempting to work with has many thousands of rows.  Any help is appreciated!
Jeff VolkhammerConsultantAsked:
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Martin LissOlder than dirtCommented:
You didn't attach your workbook. You may have forgotten to click 'Upload File' after choosing the file.
Jeff VolkhammerConsultantAuthor Commented:
Sorry, trying again.
Ejgil HedegaardCommented:
If the count of the combination of 'Account' and 'HORSES' is 0, then that account does not have the Pet value 'HORSES'.
in attached column D are the list of account numbers, and in row 1 are the Pet types.

The formula in E2 is =COUNTIFS($A:$A,$D2,$B:$B,E$1)
Copied down and across.

The cells are marked yellow using conditional formatting when value is 0.

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Jeff VolkhammerConsultantAuthor Commented:
Thank you, Ejgil...this worked perfectly!
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