We often bank a net amount ie we have a gross income (Ball Fees - in cash) and pay expenses from it during the day (Umpires - in cash) and bank the net amount. The ability to split deposits (or it could be an expense for other situations) is there but the expense accounts are not available to use. Expenditure entries would only need to be entered as minuses so when the gross income less expenses equals the net banking we are all reconciled for the day.