I remember ur introductory thread when you told u would be creating this.
Is it possible to make a "subrecord" to a record without making new databases?
Of course. this is the purpose of a database. what you call a "subrecord" is actually called child data stored in another table and is related to your items. I assume when you say "bom-list", that stands for "bill of materials list"?? How about this:
table 1 (item basic info)
ID (primary key, autonumber), ITEM-ID, ISBOM, APPROVED, APP DATE, PRICE SUPPLIER
ID (foreign key, long integer), POS, QTY, ITEM-ID (you don't even need this field, as "ID" is what connects it to table 1)