Tally entries

If  it is Donation  then  pass entry  as follows , please confirm 

Bank                A/c     Dr 

To Donation     A/c     Cr 

(  Being donation received ) 

Transfer Donation to Income & Expenditure A/c 

Donation       A/c       Dr 

To Income & Expenditure  A/c   Cr 

( Donation Transfer to I&E A/c) 

If  some  amount  want  to capitalize   then pass entry 

Donation    A/c        Dr 

To  Capital  Fund    A/c    Cr 

(  Being donation amount capitalize )  

Nice Prasad sir, very useful and elaborated reply,

Also solved my query, 

thanks.