You don't necessarily need to use vba to accomplish this. You can simply place a formula in the cells of column C as follows:
If the value of cell B1 matches the value of A1 exactly, the value displayed in C1 will be True. Otherwise, C1 will display False.
If you still want the vba code to perform the comparison between two cells, check the property example in the VBE help.
Good Luck,
Darrell L. Embrey