So, as a recovering accountant/finance person, here is how we do it for our firm and our customers...
Advertising and Marketing is the main summary account. For tax purposes, it is all expense, no capitalizable except in rare cases.
You can have as many sub-accounts as you like and call them whatever you wish that will help you run your business under that main account. Always make sure your sub-accounts roll directly up into an account that the IRS wants to see -- most have specific names, and your tax time will be much cheaper and easier.