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Comparing two columns in different Excel spreadsheets

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I have two Excel spreadsheets. In the first spreadsheet I have two columns. Column A has 240 Accounts entries and Column B has Values for each account entry. Once again Spreadsheet 2 has its data in the same form.

What I want to achieve:

Compare each column's entry of Spreadsheet 2 against Spreadsheet 1.

Say Spreadsheet 2 column has 4 entries like 111,222,333,444 and suppose I want to validate the value for entry 111. Then my formula should search for 111 in Spreadsheet 1 Column A, then it should pick the value for it, then compare it with the value of the Spreadsheet 2 Column B entry for 111, and give me the difference.


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