For example,
Cash in Bank
Payroll Expense
Here's a rough example:
Set up two userforms UserForm1 and UserForm2. 
UserForm1 has a label on it.
UserForm2 has a TreeView on it (You'll have to add this to your toolbox -> Right Click on the Tool Box -> Additional Controls... -> Microsoft TreeView Control, version 6.0)
Then behind UserForm1 add the following code:
Private Sub Label1_Click()
    UserForm2.Show
End Sub
Behind UserForm2 add:
Option Explicit
#If VBA7 Then
    Private Declare PtrSafe Function FindWindow Lib "User32" _
    Alias "FindWindowA" ( _
    ByVal lpClassName As String, _
    ByVal lpWindowName As String) As Long
    Private Declare PtrSafe Function GetWindowLong Lib "User32" _
    Alias "GetWindowLongA" ( _
    ByVal hwnd As Long, _
    ByVal nIndex As Long) As Long
    Private Declare PtrSafe Function SetWindowLong Lib "User32" _
    Alias "SetWindowLongA" (ByVal hwnd As Long, _
    ByVal nIndex As Long, _
    ByVal dwNewLong As Long) As Long
    Private Declare PtrSafe Function DrawMenuBar Lib "User32" ( _
    ByVal hwnd As Long) As Long
#Else
    Private Declare Function FindWindow Lib "User32" _
    Alias "FindWindowA" ( _
    ByVal lpClassName As String, _
    ByVal lpWindowName As String) As Long
    Private Declare Function GetWindowLong Lib "User32" _
    Alias "GetWindowLongA" ( _
    ByVal hwnd As Long, _
    ByVal nIndex As Long) As Long
    Private Declare Function SetWindowLong Lib "User32" _
    Alias "SetWindowLongA" (ByVal hwnd As Long, _
    ByVal nIndex As Long, _
    ByVal dwNewLong As Long) As Long
    Private Declare Function DrawMenuBar Lib "User32" ( _
    ByVal hwnd As Long) As Long
#End If
Sub RemoveTitleBar(frm As Object)
    Dim lStyle          As Long
    Dim hMenu           As Long
    Dim mhWndForm       As Long
    If Val(Application.Version) < 9 Then
        mhWndForm = FindWindow("ThunderXFrame", frm.Caption) 'for Office 97 version
    Else
        mhWndForm = FindWindow("ThunderDFrame", frm.Caption) 'for office 2000 or above
    End If
    lStyle = GetWindowLong(mhWndForm, -16)
    lStyle = lStyle And Not &HC00000
    SetWindowLong mhWndForm, -16, lStyle
    DrawMenuBar mhWndForm
End Sub
Private Sub TreeView1_Click()
    UserForm1.Label1 = TreeView1.SelectedItem
End Sub
Private Sub UserForm_Click()
    Unload Me
End Sub
Private Sub UserForm_Initialize()
    Call RemoveTitleBar(Me)
    With Me
        .StartUpPosition = 0
        .Top = UserForm1.Top + (UserForm1.Height - UserForm1.InsideHeight) + UserForm1.Label1.Height + UserForm1.Label1.Top
        .Left = UserForm1.Left + (UserForm1.Width - UserForm1.InsideWidth) + UserForm1.Label1.Left
    End With
    TreeView1.Nodes.Add Key:="Item1", Text:="Parent 1"
    TreeView1.Nodes.Add Key:="Item2", Text:="Parent 2"
    TreeView1.Nodes.Add Key:="Item3", Text:="Parent 3"
    TreeView1.Nodes.Add "Item1", tvwChild, "one", "Item 1, Child node 1"
    TreeView1.Nodes.Add "Item1", tvwChild, "two", "Item 1, Child node 2"
    TreeView1.Nodes.Add "Item2", tvwChild, "three", "Item 2, Child node 1"
    TreeView1.Nodes.Add "Item2", tvwChild, "four", "Item 2, Child node 2"
    TreeView1.Nodes.Add "Item3", tvwChild, "five", "Item 3, Child node 1"
    TreeView1.Nodes.Add "Item3", tvwChild, "six", "Item 3, Child node 2"
End Sub
This results in:
Click on the grey bar at the bottom of UserForm2 to dismiss
You can play around with this a lot more yourself - This is just a quick example of my previous comment. Have a look at adding a DropDown picture to the end of the Label