On Error resume next
    
    'instantiate variables
    Dim db As DAO.Database, _
        rs As DAO.Recordset
    Dim exlApp As Excel.Application, _
        exlBook As Excel.Workbook, _
        exlSheet As Excel.Worksheet
    Dim strFilePath As String, _
        strExlSheetName As String, _
        strFormCurrency As String
    Dim intColCnt As Long, _
        intRowCnt As Long, _
        i As Long, _
        j As Long
    
    'Prepare recordset
    Set db = Application.CurrentDb
    Set rs = db.OpenRecordset(strSQL)  'define this on looping
    
    'Write data to file
    'Populate recordset to get accurate record count
    If Not rs.EOF Then rs.MoveLast
    rs.MoveFirst
    'Note: Excel arrays and cells start at 1, not 0, don't deduct 1
    intColCnt = rs.Fields.Count
    intRowCnt = rs.RecordCount
    i = 1
    'Write column headings
    For j = 0 To (intColCnt - 1)
        exlSheet.Cells(1, j + 1).Value = Nz(rs.Fields(j).Name, "")
    Next j
    'Write recordset data
    i = 2
    rs.MoveFirst
    While Not rs.EOF
        For j = 0 To (intColCnt - 1)
            exlSheet.Cells(i, j + 1).Value = Nz(rs.Fields(j).Value, "")
        Next j
        
        i = i + 1
        rs.MoveNext
    Wend