Donation A/c Dr.
To Cash/Bank A/c Cr.
[Debit] Cash [Credit] Donation
cash a/c Dr. 30400 TO Donation a/c 30400
To record cash payment bill.
a cash payment journal is used to record only cash payment transactions where as the purchases journal is used to record ONLY purchases on account transactions
Purchases journal is used to record purchases on account while Cash payment journal is used to record purchases for cash and cash payments.
Purchase journal is used to record "Credit Purchases" for resale purpose like supplies from suppliers and hence no cash purchases are recorded as cash purchases are recorded in cash payment journal.
debit cash accountcredit bank account
we can also record cash transactions too
debit advancescredit cash / bank
debit equipment accountcredit donation
debit cash / bankcredit accounts receivable
A sale of merchandise for cash would be: Debit cash or bank account, Credit sales