Covered Cells

• I'm looking for a way to make a grid that has basically 2 rows of cells in each major row.  An example would be the check register screen in Quicken where a transaction shows on two lines?
  
  
• Another approach for using covered cells as a recurring pattern (e.g. covered cells are the same for each row).
  
  
• I would like that the in the first row, a covered cell spans all columns in the row (so that I can make a big header)