Help Please On Table Design For Simple Inventory DB

Hi, I was asked to help create a very simple Access DB for a small restaurant to help them keep track of inventory.

The only things that the owner wants to keep track of are:
1.Item Catalog
2.Date and Quantity of Item IN or OUT
3.Current # of Items

My problem here is that there are 5 Item categories, each with a relatively lost list of Items under each one.
1.Drinks
2.Ice Cream
3.Kitchen Supplies
4.Grocery
5.Etc.

Will it be advisable for me to create an Item Catalog TABLE for each of the category instead of piling all the Items into just one Item Catalog TABLE?

The Designs I’m currently considering are:

A.)

TABLE SET 1 : Catalog of Items
Fields (ID, Name)
•TABLE Drinks
•TABLE Ice Cream
•TABLE Kitchen Supplies
•TABLE Grocery
•TABLE ETC
---------------------------------------------------
TABLE SET 2 : Movement IN/OUT of Items
Fields (Movement ID, Name, Date, IN-Amount, OUT-Amount)
•TABLE Drinks
•TABLE Ice Cream
•TABLE Kitchen Supplies
•TABLE Grocery
•TABLE ETC


B.)
TABLE 1: Catalog of Items
Fields (ID, Category, Name)

TABLE 2: Movement IN/OUT of Items
Fields (Movement ID, Name, Category, Date, IN-Amount, OUT-Amount)

I’m really more inclined to choice A because I just re-learned Access last month and will be creating my first serious database just now. I don’t want to choose a more complex table structure (choice B) that might cause problems with the DB later (as it will really be used to keep track of real-life inventory and might screw up their operations if it goes haywire). Is Design A viable? Or flawed?

Another question I have is with the structure of the Movement – IN/OUT table. Is this workable? My thought is just to let the user enter something like:

Drink [date] [IN] [OUT]
Coke [date] [2] [0]
Coke [date] [0] [1]

In the database, then compute current Quantity of the Item using a query (Sum[IN] – Sum[OUT]) . Will this work? I’m a bit apprehensive with this because I’m thinking I should have another TABLE that will store the actual inventory Quantity instead of the Quantity just being computed through query. But doing another TABLE for Quantity does complicate stuff a lot since it will have to determine which Quantity value gets added to or subtracted from based on many criteria. Will it be OK just to use the query to compute Quantity left?

Thank you so much for any help on this!