Button To Choose Data Type

I am new to access. What I want to do is to set up a button in where the value that I typed in a text box besides it, be transferred to the corresponding cell type.

Let's say I typed 100, and then I click Income or Expense, If I press Income it will be sent over to the cell containing the incomes and etc. A check box works too.

Next thing that I want is to create a sub category.

If I have a large categories list like in the personal account ledger template, I want to be able to select a main category and if it has a sub category, give me a drop down box to select the corresponding one.

I enter my value, choose whether its income or expense, date and etc, then if I choose the "Home" category, I want it to allow me to also select whether its "Phone", "Water" and so on.