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You can include the follow items in a bill of materials:

Reference

The reference is the footprint reference that you will see in the PCB. This identifies the part both on your PCB and in your schematics e.g. R1 for a resistor.

Value

The value is the type of the part for instance it could be a capacitor where the value might be 100pF or it could be a device type such as 7400. You will most likely see the value in the schematic and sometimes it will be displayed in the PCB as a marker on the 3-D component.

Package

The package is the type of physical packaging for the part. For instance, it might be a DIP 40.

Pad Count

The pad count is a number of pads that make up the footprint for the part. For instance a DIP 40 would have 40 pads

Placement

The placement is the placement point for the part on the PCB and is defined by the placement point in the footprint.

Rotation

The rotation is the rotation of the footprint on the PCB and is given in degrees

Side

The side details which side of the PCB the parties mounted. It can be either the top side on the bottom side.

SMT/TPH

This despair is whether the part is a Surface mount technology part (SMT) or a Through-plated-hole (TPH) part.

Description

The description is a short textual description of your part.

Data-sheet

The data-sheet is the web address of the data-sheet for the part. This is often a link to a PDF file

Comment

The comment is what it says it is: a comment!

Part Number

This is the part number that you want to use to specify the part in your own organization.

Manufacturer

This is the manufacturer of the part

Manufacturer's Website

This is the website for the manufacturer.

Manufacturer's Part Number

This is the part number for the part as specified by the manufacturer.

Vendor

This is the vendor formal you will actually purchase the part. For instance it could be Stock, Mouser, Farnell or Digikey.

Vendor's Website

This is the website for the vendor.

Vendor's Part Number

This is the part number for the part as specified by the vendor.

Price

This is the price for a part.