Hocam birde dikkatimi yeni çekti siz giriş veya çıkış olarak tümünü eklemişsiniz ama ben aşağıdaki gibi kırmızı yerleri ekleme yaptım
Private Sub CommandButton21_Click()
Dim ra As Range
Dim SonVeri As Long

Dim baglan As New Connection
Dim rs As New Recordset
Dim Teslim As Worksheet
Dim rs2 As New Recordset
Dim a
a = "çıkış"
baglan.Open "provider=microsoft.ace.oledb.12.0;data source=" & ThisWorkbook.Path & "\veri.accdb;"
rs2.Open "select DISTINCT kisi from  giriscikis where ilce='" & Me.ComboBox5 & "' and yer='" & Me.ComboBox6 & "' ", baglan, adOpenKeyset, adLockPessimistic

sgl1 = " SELECT giriscikis.mlz_ad,'','','', Sum(giriscikis.mlz_miktar) AS TplMiktar, giriscikis.birim " & _
        " FROM giriscikis " & _
        " WHERE (((giriscikis.tarih) Between " & CLng(CDate(Me.TextBox16.Value)) & " And " & CLng(CDate(Me.TextBox17.Value)) & _
        " ) AND ((giriscikis.ilce)='" & Me.ComboBox5 & "')AND ((giriscikis.durum)='" & a & "') AND ((giriscikis.yer)='" & Me.ComboBox6 & "'))" & _
        " GROUP BY giriscikis.mlz_ad, giriscikis.birim"

rs.Open sgl1, baglan, adOpenKeyset, adLockPessimistic
    Set Teslim = Worksheets("teslim_senedi")
    Set ra = Teslim.Cells.Find(What:="Kalem Malzemeyi ", LookAt:=xlPart, SearchOrder:=xlByRows, _
            SearchDirection:=xlNext, MatchCase:=False, SearchFormat:=False)
Debug.Print "rs.RecordCount", rs.RecordCount
SonVeri = ra.Row - 1
If SonVeri > 20 Then
    Teslim.Rows(20 & ":" & SonVeri).Delete
End If

If rs.RecordCount > 12 Then
    For X = 1 To rs.RecordCount - 12
        Teslim.Rows(20).Insert Shift:=xlShiftDown, CopyOrigin:=xlFormatFromLeftOrAbove
        Teslim.Range("B20:E20").Merge (True)
    Next X
End If
Teslim.Range("C5") = ""
Teslim.Range("B8:G19").ClearContents
Teslim.Range("C5") = CStr(Me.ComboBox5.Value) & " " & CStr(ComboBox6.Value)
Teslim.Range("f22").CopyFromRecordset rs2
Teslim.Range("B8").CopyFromRecordset rs
Teslim.Range("A8:G" & 7 + rs.RecordCount).Borders.LineStyle = xlContinuous

rs.Close
rs2.Close
baglan.Close
    Set ra = Teslim.Cells.Find(What:="Kalem Malzemeyi ", LookAt:=xlPart, SearchOrder:=xlByRows, _
            SearchDirection:=xlNext, MatchCase:=False, SearchFormat:=False)

Debug.Print "ra  ", ra.Row

End Sub