Countif function

Hello and help!

I am trying to look at two ranges, one range is Cost Centre (and there are 1000 of these) and reason codes (30 of these), range references, i.e.

Cost Centre = h9:h48 example say "accounting 1"
Reasoncode = G9:g48 example say "reason A"

Over both ranges, I want to count how many reason A's there are for Accounting 1.

Results Accounting 1 = Reason A = 2
Accounting 2 = Reason A = 1
Human Resources = Reason A = 6

etc...
Ive tried a countif AND function but its not working..

Much appreciated,

Edddy