Как бы универсальный поиск колонок

Sub GetKeyColumns20000()

Dim arr() As String
ReDim arr(5)

Dim arri() As String
ReDim arri(5)


arr(0) = "Дата"
arr(1) = "Приход"
arr(2) = "Сумма2"
arr(3) = "Расход"
arr(4) = "Сумма"


i = -1
For Each a In arr
 i = i + 1
   For Each r In Range("A1:L30")
      If r.Value = a Then arri(i) = r.Column
   Next
Next

'После того как данные нашли, проверяем объдиненные ячейки. Индексы хранятся уже arri

i = -1
For Each a In arri
 i = i + 1
   For Each r In Range("A1:L30")
       r.Select

If r.MergeCells = True And r.Value  "" Then
          i2 = -1
           For Each a1 In arr
               i2 = i2 + 1
               If r.Value = a1 Then GoTo NEXT_
           Next
       
NEXT_:
          StartColumn = Selection.Column
          EndColumn = Selection.Column + Selection.Columns.Count - 1
          
          StartRow = Selection.Row
          EndRow = Cells.SpecialCells(xlLastCell).Row
          
          For i = StartRow To EndRow
            For j = StartColumn To EndColumn
              If IsNumeric(Cells(i, j).Value) And Cells(i, j).Value  "" Then
                arri(i2) = j
              End If
            Next j
          Next i
          
End If

   Next
Next


For Each a In arri
  Debug.Print a
Next
End Sub