Sorry, I forgot to mention that i had done the Payables Seminar and based my database on that seminar. However there is a few changes that I need to make to my DB. On payables DB there is only a category, and no sub category.  Also the category is based on Payee.  

I need to have a category and subcategory based on DetailF - for each line item of the bill or the receipt.  So each line item will relate to a category and sub category.

I also have a CategoryT, SubCategoryT, and a CategoryXSubCategoryT. As a sub category can belong to multiple categories. (eg. Category = Fuel, Sub Categories = Van, Truck, Semi / Category = Insurance, Sub Categories = Van, Truck, Semi)

OTHER:
Would I use the CategoryXSubCategoryT as record source for the DetailF then?

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Reply from Alex Hedley:

You could create two Tables, make a couple of combos, make them cascading.
Then you can add their IDs as Foreign keys in your items table.