Private Sub CommandButton1_Click()

ActiveCell.Value = ComboBox1.Value
ActiveCell.Offset(0, 1) = ComboBox2.Value

End Sub

Private Sub UserForm_Initialize()

If ActiveCell.Value = vbNullString Then
With ComboBox1
    .AddItem "Meal"
    .AddItem "Educat"
End With
Else
With ComboBox1
    .AddItem "Income"
End With
End If

If Me.ComboBox2.Value = "Income" Then
With ComboBox2
    .AddItem "Grant"
    .AddItem "Parents"
End With
ElseIf Me.ComboBox2.Value = "Meal" Then
With ComboBox2
    .AddItem "Food"
    .AddItem "Drink"
End With
Else
With ComboBox2
    .AddItem "Books"
    .AddItem "Fees"
End With
End If

End Sub