VBA Writes Extra Lines When Impossible To Do So - excel

Question

I was wokring on the piece of code below, and had it functioning correctly. Somehow a line has changed and meant now it fails to function
I have a table of tags and weightings like so:
Tag | Weight
---------------
Sport | 1
Music | 1
And then another table of users, with tag + weight
User | Tag | Weight
The cell(j, "B") contains the username, as does the cell(2,"C") in the other worksheet
I am using the following code:
Sub swipeleft()
LastRowUser = Worksheets(13).Range("B65536").End(xlUp).Row
LastRowInput = Worksheets(14).Range("F65536").End(xlUp).Row
LastRowUser = LastRowUser + 1
newcount = 1
For j = 2 To LastRowUser
For k = 9 To LastRowInput
If Worksheets(14).Cells(k, "F") = Worksheets(13).Cells(j, "C") And Worksheets(13).Cells(j, "B") = Worksheets(14).Cells(2, "C") Then
Worksheets(13).Cells(j, "D") = Worksheets(13).Cells(j, "D") - Worksheets(14).Cells(k, "G")
ElseIf Not Worksheets(13).Cells(j, "B") = Worksheets(14).Cells(2, "C") Then
Worksheets(13).Cells(newcount + LastRowUser, "C") = Worksheets(14).Cells(k, "F")
Worksheets(13).Cells(newcount + LastRowUser, "D") = Worksheets(14).Cells(k, "G") * (-1)
Worksheets(13).Cells(newcount + LastRowUser, "B") = Worksheets(14).Cells(2, "C")
newcount = newcount + 1
End If
Next k
Next j
End Sub
This adds the rows when data is not present, but for some reason after the first run it keeps adding exponentially more rows, even though the second else condition is not met?
UPDATED FROM COMMENTS BELOW
Here is the user input page (Worksheet 14):
Here is the user database page (Worksheet 13):
On the user database page I would like it to add the two rows that dont exist (Music, Dance) and add the Sports tag weighting (-1) from the input page to the current value in user database page

Answer 1

Is this what you want?
Code:
Dim AR
Dim nWeight As Long
Dim wsI As Worksheet, wsO As Worksheet
Dim LRowWsI As Long, LRowWsO As Long, NewRowWsO As Long
Sub swipeleft()
Dim i As Long, j As Long
Set wsI = ThisWorkbook.Sheets(14)
Set wsO = ThisWorkbook.Sheets(13)
LRowWsI = wsI.Range("F" & wsI.Rows.Count).End(xlUp).Row
LRowWsO = wsO.Range("B" & wsI.Rows.Count).End(xlUp).Row
NewRowWsO = LRowWsO + 1
AR = wsI.Range("F9:G" & LRowWsI).Value
With wsO
For i = LBound(AR) To UBound(AR)
For j = 2 To LRowWsO
If RecordExists(wsI.Range("C2").Value, AR(i, 1)) Then
.Range("D" & j).Value = AR(i, 2)
Else
.Range("B" & NewRowWsO).Value = wsI.Range("C2").Value
.Range("C" & NewRowWsO).Value = AR(i, 1)
.Range("D" & NewRowWsO).Value = AR(i, 2)
NewRowWsO = NewRowWsO + 1
End If
Next j
Next i
End With
End Sub
Function RecordExists(sUser As Variant, sTag As Variant) As Boolean
Dim a As Long
With wsO
For a = 2 To LRowWsO
If .Range("B" & a).Value = sUser And .Range("C" & a).Value = sTag Then
RecordExists = True
Exit For
End If
Next
End With
End Function
Screenshot: