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Default auto populate masterlist from 3 other lists

Hi, I'm working on a budget spreadsheet. Presently it has room for up to 25 expense categories, but the project reviewers would like for those 25 categories to be further consolidated into 5 subgroupings.

The only way I can think to do this is to create a Master list which will autopopulate as they construct a budget for a new project. They will need to enter their budget expense categories into one of 5 subgroup ranges, each with its own column heading, which will serve as the name of that particular subgroup.

Then the budget will populate from the Master list. I have this part figured out so it's just the above part I need help with.

So each of the 5 subgroup ranges have room for about 20 entries each, some may end up with 15, some as few as 2 or 3, but the maximum they can enter in all 5 subgroups is 25 entries because that is all the budget can handle.

How can I autopopulate the Master list as they enter their Account names into one of the five subgroup ranges that best fits its purpose?

For example, we'll keep it simple and say they only use 3 subgroupings and the Masterlist. Here is what it should look like (I'm not sure how the formatting will look when I send this):

Master Subgp1 Subgp2 Subgp3
Office Exp Office Exp Travel Print booklets
Postage Postage R & B Distrib booklts
Telephone Telephone
Travel
R & B
Print booklets
Distrib booklts

I'd prefer they appear in the same order in the Master list as they appear in their own list.

Should this be done with VBA or formulas?

I've done searching, found some Offset count combinations that seem to hold promise, but I'm not sure how to make it work with combining up to 5 subgroupings into one Masterlist.

I'd appreciate some basic vba or formula that would put me on my way.

Thank you for any help you can advise me with!
Harold
 
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