Income Journal Entries are handled as part of the Offering Processing function; simply use the Journal Entry "How Given" option.

CB/DB will generate "increase in equity" journal entries for any checks posted that contain expense accounts using Accounting Grouping Categories 16, 17, or 26 which have to do with paying for land, buildings, furniture and fixtures, or making mortgage payments. These will be income journal entries which cause an increase in equity equal to the payment. See the Capital Purchases topic.

Expense Journal Entries are handled as part of the Accounts Payable process. See that topic.