Is it the best practice to use Month Name as name of the column?

Hi,
We need to store many data elements (like Balance, Cost, Budget etc) for each account for varying time periods (month end, month to date, quarter end , quarter to date etc) for at least 5 years before archiving them.
To achieve the best performance for reporting, what would be the good design for this table (there will not be any transactional queries against table. It is meant to be for reporting purpose)?
Is it good to use a Time Dimension table and add the Dimension key to the main table?
OR
Have 2 tables (monthly and quarterly).
Monthly Table will be having Account No, Amount Type, Year, and Month 1 through Month 12 as column names
Quarterly Table will be having Account No, Amount Type, Year, and Quarter 1 through Quarter 4 as column names
Please suggest the best design for this requirement.
Thanks!

Having two tables will be redundant. There should be one table with columns Account, Balance, Cost, Budget etc ... Date(Balance as of date) .
Then you can have views that pull your specific reports whether it is monthly or quarterly based on the dates.
You are looking at it from a displayed report prospective.. and I don't think that is the best way to store data. If you store it as suggested you can then display it however you want.

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